2018-05-08T16:00:21-05:00 2017-06-30 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2016-07-01 222679694 INSTITUTE OF CERTIFIED MANAGeMENT ACCOUNTANTS INC INST 2015739000 10 Paragon Drive Montvale NJ 07645 DOREEN REMMEN CFO 2015739000 2018-05-08 1 THOMAS LANNING P00851654 9732283500 2018-04-24 2016 2022-09-23 18:48:47Z Benjamin Mulling CMA cPA 10 Paragon Drive Montvale NJ 07645 20621404 0 X WWW.IMANET.ORG/CMA_CERTIFICATION.ASPX X 1985 NJ To develop, administer, and promote certification designed to validate mastery of the relevant body of knowledge and practical skills by management accounting and finance professionals. 5 4 0 4 0 0 0 0 14992689 19708143 653364 152832 0 0 15646053 19860975 4501185 433 0 0 0 0 0 0 0 13398614 18869020 17899799 18869453 -2253746 991522 4678282 7272550 1831785 3304618 2846497 3967932 To develop, administer, and promote certification designed to validate mastery of the relevant body of knowledge and practical skills by management accounting and finance professionals. 0 0 The Institute of Certified Management Accountants, Inc. exists to develop and administer the examinations for the Certified Management Accountant (CMA) and Certified Financial Management (CFM) designations. 4,145 CMA certificates were awarded in fiscal year 2017, and active CMA program participants (CMAs and candidates) at fiscal year-end totaled 67,142. 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X DOREEN REMMEN 2015739000 10 Paragon Drive Montvale NJ 07645 Alex c eng cma cfm cpa member 5.00 7.00 X 0 1050 0 Benjamin Mulling CMA cPA CITP Secretary 1.00 11.00 X X 0 0 0 Dennis Whitney CMA treasurer 40.00 X X 0 262401 33056 Marc P Palker CMA RTRP mba President 1.00 7.00 X X 0 0 0 Samuel C Weaver PhD CMA CFM FMA member 1.00 X 0 0 0 Doreen Remmen CMA CAE CFO 0.50 41.00 X 0 261075 32219 0 524526 65275 0 0 1 0 0 Certification Exam program 611710 19708143 19708143 19708143 77925 77925 835336 760429 74907 74907 74907 19860975 19708143 0 152832 433 1637294 2843 270154 3857005 602525 77188 11287 allocated expenses 7582944 exam fees 4803168 Credential Adminitratio 20615 plaques & awards 2115 1882 18869453 449608 155105 3840 7311 51382 51382 0 0 4224834 7110134 4678282 7272550 1831785 3304618 1831785 3304618 X 2846497 3967932 2846497 3967932 4678282 7272550 991522 129913 0 X X 0 1 X 1 0 5964 5964 0 45418 45418 0 0 Due from affiliate 7110134 7110134 X 37710744 129913 17722699 17852612 19858132 2843 2843 19860975 36582190 17715580 17715580 18866610 2843 2843 18869453 Part X, Line 2: IMA, IMAMEF, IMARF and IMA Products and Services, LLC (a non-operating entity) were incorporated in the State of New Jersey and are exempt from federal, state and local income taxes under Section 501(c)(3) of the Internal Revenue Code (the "Code") and therefore have made no provision for income taxes in the accompanying combined financial statements. ICMA is currently exempt from federal income tax under 501(c)(6) of the Code. IMA, IMAMEF, IMARF, IMA Products and Services, LLC and ICMA have been determined by the Internal Revenue Service not to be "private foundations" within the meaning of Section 509(a) of the Code. There was no unrelated business income tax payable for the years ended June 30, 2017 and 2016. Part XI, Line 2d - Other Adjustments: Related organization revenue 17,924,424. related organization eliminations -201,725. Part XII, Line 2d - Other Adjustments: Related organization expenses 17,917,305. related organization eliminations -201,725. East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Program Services Administration of certification exam 68441 0 0 0 0 0 0 68441 0 68441 0 0 0 0 0 0 0 0 0 Dennis Whitney CMA treasurer 0 215017 0 44497 0 2887 0 10600 0 22456 0 295457 0 0 Doreen Remmen CMA CAE CFO 0 214009 0 44179 0 2887 0 10600 0 21619 0 293294 0 0 Part I, Line 3 The SVP & CFO of the controlling affiliate (Institute of Management Accountants, Inc) is an officer of the entity. Compensation of officers and key employees, if any, are reviewed and approved by Independent members of the controlling affiliate's Board after review of comparable data and deliberation. Meetings are contemporaneously recorded. Form 990, Part VI, Section B, line 11b COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. Form 990, Part VI, Section B, line 12c Board members, officers and key employees, if any, review and sign a conflict of Interest statement and disclosure in accordance with the policies and procedures of controlling affiliate (Institute of Management Accountants, Inc ) CEO and Board Chair of Ethics Committee of controlling affiliate follow up on disclosed items Members are periodically reminded to disclose conflicts of Interest on any matter addressed by the Board Conflict of Interest compliance measures under the controlling affiliate's Code of Ethics Policy Include disciplinary action up to and including expulsion. Form 990, Part VI, Section B, line 15 THE svp AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS INC) IS AN OFFICER (cfo) OF THE ENTITY. COMPENSATION OF OFFICERS AND KEY EMPLOYEES, IF ANY, ARE REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION MEETINGS ARE CONTEMPORANEOUSLY RECORDED. THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Section C, line 19 The consolidated audited financial statements and conflict of Interest policy of controlling affiliate (Institute of Management Accountants, Inc), and entity's governing documents and Form 1024 are available on the controlling affiliate's website. The entity's form 990 is available on Guidestar website and upon written request. Form 990 XII line 2c explanation The Organization has a committee responsible for the oversight of the audit as well as the selection of the independent accountant. Institute of Management Accountants Inc 10 Paragon Drive Montvale NJ 07645 222659674 Accounting Education and Membership Support NJ 501(c)3 Line 10 None 0 Institute of Management Accountants Memonal Education Fund Inc 10 Paragon Drive Montvale NJ 07645 222673344 Accounting Research, scholarship and education NJ 501(c)3 Line 12a, I Institute of Management Accountants Inc 0 IMA Research Foundation Inc 10 Paragon Drive Montvale NJ 07645 223323222 Accounting Research NJ 501(c)3 Line 7 Institute of Management Accountants Inc 0 IMA SERVICES INC 10 PARAGON DRIVE montvale NJ 07645 271144394 PROMOTION OF EDUCATIONAL SERVICES NJ N/A C 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Institute of Management Accountants Inc E 2655300 Fmv