2016-05-05T15:45:32-05:00 2015-06-30 221478099 COHNREZNICK LLP 4 BECKER FARM ROAD ROSELAND NJ 07068 990 2014-07-01 222679694 INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 DOREEN REMMEN CFO 2015739000 2016-05-05 1 THOMAS LANNING P00851654 9732283500 2014 2016-08-17 19:52:53Z JOSEPH VINCENT CMA 10 PARAGON DRIVE MONTVALE NJ 07645 14538294 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 11289492 13165879 461326 356155 0 0 11750818 13522034 300000 1500430 0 0 3466274 0 0 0 0 7495761 12587248 11262035 14087678 488783 -565644 7830476 7048892 1475153 1486370 6355323 5562522 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. 3,527 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2015, AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCAL YEAR-END TOTALED 49,314 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 TRUSTEE 5.00 7.00 X 0 1000 0 DENNIS WHITNEY CMA TREASURER 40.00 X X 0 229343 32690 JOSEPH A VINCENT CMA PRESIDENT 1.00 7.00 X X 0 250 0 R1CK S THOMPSON CMA CFM CPA CIA CTP TRUSTEE 1.00 X 0 0 0 SAMUEL C WEAVER PHD CMA CFM FMA TRUSTEE 1.00 X 0 0 0 WILLIAM KNESE CMA CFM CPA SECRETARY 1.00 11.00 X X 0 0 0 DOREEN REMMEN CMA CAE CFO (IMA SVP AND CFO) 0.50 41.00 X 0 227461 34391 0 458054 67081 0 0 1 0 0 CERTIFICATION EXAM PROGRAM 611710 13165879 13165879 13165879 146952 146952 1225463 1016260 209203 209203 209203 13522034 13165879 0 356155 1500000 430 1259177 29903 369753 348576 66769 10524 ALLOCATED EXPENSES 6196666 EXAM FEES 4302846 PLAQUES & AWARDS 1960 DUES 1074 14087678 238515 238912 7900 4616 51382 51382 0 0 7579445 6809980 7830476 7048892 1475153 1486370 1475153 1486370 X 6355323 5562522 6355323 5562522 7830476 7048892 -565644 -227157 0 X X 0 1 X 1 0 25418 25418 0 25964 25964 0 0 DUE FROM AFFILIATE 6809980 6809980 X PART X, LINE 2: UNDER ASC720, "INCOME TAXES", AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. IMA AND AFFILIATES HAVE FILED IRS FORM 990 TAX RETURNS UP TO AND INCLUDING FISCAL YEAR 2014, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE THEY ARE REQUIRED. FOR THE YEAR ENDED JUNE 30, 2015 THERE WAS NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE COMBINED STATEMENT OF ACTIVITIES. EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES ADMINISTRATION OF CERTIFICATION EXAM 1403857 0 0 0 0 0 0 1403857 0 1403857 0 0 0 0 0 0 1 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 501(C)(3) 1500000 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 188382 0 38305 0 2656 0 9230 0 23460 0 262033 0 0 DOREEN REMMEN CMA CAE CFO (IMA SVP AND CFO) 0 187304 0 38427 0 1730 0 9251 0 25140 0 261852 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 (TREASURER) 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, PART XII, LINE 12C: 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 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC B 1500000 FMV INSTITUTE OF MANAGEMENT ACCOUNTANTS INC E 1795999 FMV IMA RESEARCH FOUNDATION INC D 2565465 FMV SCHEDULE R, PART V, LINE 1 B CONTRIBUTION TO 501(C)3 AFFILIATE FOR EDUCATIONAL PROGRAMS AND OPPORTUNITIES SCHEDULE R, PART V, LINE 1D DUE FROM AFFILIATE SCHEDULE R, PART V, LINE 1 N PROPORTIONAL ALLOCATION OF SHARED PROGRAM AND ADMINISTRATIVE SUPPORT SCHEDULE R, PART V, LINE 1O PROPORTIONAL ALLOCATION OF SHARED PROGRAM AND ADMINISTRATIVE SUPPORT