2017-05-03T15:34:14-05:00 2016-06-30 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2015-07-01 222679694 INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 DOREEN REMMEN CFO 2015739000 2017-05-01 1 THOMAS LANNING P00851654 9732283500 2015 2021-01-29 14:40:06Z BENJAMIN MULLING CMA VPA 10 PARAGON DRIVE MONTVALE NJ 07645 22593407 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 13165879 14992689 356155 653364 0 0 13522034 15646053 1500430 4501185 0 0 0 0 0 0 0 12587248 13398614 14087678 17899799 -565644 -2253746 7048892 4678282 1486370 1831785 5562522 2846497 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. 3,838 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2016, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 29,960. 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 1 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 BENJAMIN MULLING CMA CPA CITP PRESIDENT 1.00 7.00 X X 0 0 0 DENNIS WHITNEY CMA TREASURER 40.00 X X 0 248870 39343 JOSEPH A VINCENT CMA SECRETARY 1.00 11.00 X X 0 800 0 MARC P PALKER CMA RTRP MBA SECRETARY 5.00 7.00 X 0 1050 0 SAMUEL C WEAVER PHD CMA CFM FMA MEMBER 1.00 X 0 0 0 DOREEN REMMEN CMA CAE CFO (IMA SVP AND CFO) 0.50 41.00 X 0 247573 35384 0 498293 74727 0 0 1 0 0 CERTIFICATION EXAM PROGRAM 611710 14992689 14992689 14992689 148130 148130 7452588 6947354 505234 505234 505234 15646053 14992689 0 653364 4500000 1185 1425153 39345 289393 150 427455 82154 6705 ALLOCATED EXPENSES 7137317 EXAM FEES 3981835 EQUIPMENT & RENTAL 3850 DUES 2723 2534 17899799 238912 449608 3840 51382 51382 0 0 6809980 4224834 7048892 4678282 1486370 1831785 1486370 1831785 X 5562522 2846497 5562522 2846497 7048892 4678282 -2253746 -462634 355 0 X X 0 1 X 1 0 25418 25418 0 25964 25964 0 0 DUE FROM AFFILIATE 4224834 4224834 X 34866750 -462634 19722676 19260042 15606708 39345 39345 15646053 34541659 16681205 16681205 17860454 39345 39345 17899799 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, 2016 AND 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 19,722,676. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 16,681,205. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES ADMINISTRATION OF CERTIFICATION EXAM 1793561 0 0 0 0 0 0 1793561 0 1793561 0 0 0 0 0 0 1 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 501(C)(3) 4500000 CONTRIBUTION TO 501(C) 3 AFFILIATE FOR EDUCATIONAL PROGRAMS AND OPPORTUNITIE 1 PART I, LINE 2: GRANTS ARE GIVEN TO RELATED ORGANIZATIONS, AND THEREFORE USE OF FUNDS IS MONITORED BY THE BOARD. 0 0 0 DENNIS WHITNEY CMA TREASURER 0 204536 0 41569 0 2765 0 10091 0 30692 0 289653 0 0 DOREEN REMMEN CMA CAE CFO (IMA SVP AND CFO) 0 202812 0 41996 0 2765 0 10108 0 27220 0 284901 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 11 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 9 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 11A, 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 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC B 4500000 FMV INSTITUTE OF MANAGEMENT ACCOUNTANTS INC E 5150610 FMV