2015-01-29T16:26:27-07:00 2014-06-30 990 2013-07-01 223323222 IMA RESEARCH FOUNDATION INC IMAR 2015739000 10 Paragon Drive Montvale NJ 07645 Doreen Remmen SVP and CFO 2015739000 2015-01-29 2013 2016-03-07 17:11:31Z William Knese CMA CFM CPA 10 Paragon Drive Montvale NJ 07645 3251 0 X X 1994 NJ To develop and disseminate timely management accounting and financial management research findings that can be applied to current and emerging business issues. 6 4 0 36 0 0 1716 3120 0 0 232 131 0 0 1948 3251 63460 92635 0 0 0 0 0 0 0 3805 3279 67265 95914 -65317 -92663 236141 240541 158077 255139 78064 -14598 To develop and disseminate timely management accounting and financial management research findings that can be applied to current and emerging business issues. 0 0 95914 92635 0 The IMA Research Foundation exists to administer the research program of the controlling organization (Institute of Management Accountants, Inc.), resulting in published studies and educational articles. In fiscal year 2014, 25 grantees were awarded research grants, and 2 studies and articles were published. 0 0 0 95914 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Doreen Remmen SVP and CFO 2015739000 10 Paragon Drive Montvale NJ 07645 William Knese CMA CFM CPA President (IMA Chair) 1 7 X X 0 0 0 Jeffrey Thomson CMA Secretary/Treasurer (IMA CEO) 0.5 40.5 X X 0 455051 13242 Joseph A Vincent CMA Member (IMA Chair-Elect) 5 11 X 0 0 0 Bruce R Neumann PhD Member (RF Committee Chair) 1 0 X 0 0 0 John Macaulay CMA Member (IMA Chair-Emeritus) 1 7 X 0 0 0 Raef Lawson Member (IMA VP) 0.5 40 X 0 199813 42484 Doreen Remmen CMA CAE CFO (IMA SVP and CFO) 0.5 41 X 0 221305 34086 0 876169 89812 0 0 1 0 0 0 0 0 0 0 3120 0 3120 0 131 0 0 131 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3251 0 0 131 19909 19909 57892 57892 14834 14834 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1598 1598 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1681 1681 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 95914 95914 0 0 236141 240541 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 236141 240541 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 158077 255139 158077 255139 X 78064 -14598 0 0 0 0 78064 -14598 236141 240541 -92663 0 0 0 1 0 X 0 1 X 1 0 X 3185 1125 241175 1716 3120 250321 0 0 0 0 0 0 0 0 0 0 0 0 3185 1125 241175 1716 3120 250321 250321 347 494 287 232 131 1491 0 0 0 0 0 0 0 0 0 0 0 0 251812 0.99408 0.98841 X 0 Due to affiliate 255139 255139 X 3251 0 0 0 0 0 3251 0 0 0 3251 95914 0 0 0 0 0 95914 0 0 0 95914 Schedule D, Part X, Line 2 Under ASC 740, 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 not 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 2013, as required, and all other applicable returns in jurisdictions where they are required. For the year ended June 30, 2014, there was no interest or penalties recorded or included in the combined statement of activities. 1 Europe (including Iceland and Greenland) 0 0 Grantmaking Research grants 14834 0 0 14834 Europe (including Iceland and Greenland) Research in management accounting 14834 wire transfer 0 3 0 0 0 0 0 0 0 Schedule F, Part I, Line 2 Grants are for clearly defined research projects in management accounting and related fields, and are limited to doctoral students and researchers. Doctoral students must provide faculty advisor support for project. Researchers must be full-time college/university faculty or industry practitioners with appropriate research experience, credentials and/or certifications. Research project proposals include a timeline and progress report(s), and deliverables include report, publication and/or presentation geared towards financial professionals. 1 North Dakota State University Office of Sponsored Programs NDSU Dept 4000 P O Box 6050 Fargo ND 581086050 456002439 9000 0 Research grant 5 0 Research grants 17 57892 0 Schedule I, Part I, Line 2 Grants are for clearly defined research projects in management accounting and related fields, and are limited to doctoral students and researchers. Doctoral students must provide faculty advisor support for project. Researchers must be full-time college/university faculty or industry practitioners with appropriate research experience, credentials and/or certifications. Research project proposals include a timeline and progress report(s), and deliverables include report, publication and/or presentation geared towards financial professionals. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Jeffrey Thomson CMA Trustee 0 367572 0 87479 0 0 0 10200 0 3042 0 468293 0 0 Raef Lawson Committee Staff Liaison 0 165957 0 33856 0 0 0 8256 0 34228 0 242297 0 0 Doreen Remmen CMA CAE CFO 0 184115 0 37190 0 0 0 8999 0 25087 0 255391 0 0 Schedule J, Part I, Line 1a In regard to first class travel or charter travel, the controlling affiliate's (Institute of Management Accountants, Inc.) travel policy states: Airline travel for itineraries of less than six hours will be booked in coach class. Business class travel may be authorized by the President when the total elapsed time is six hours or more. In regards to companion travel, the policy states: When the presence of the Chair's spouse at an IMA function is deemed appropriate, with proper approval by the Governance Committee, the spouse's expense will be reimbursed upon request. Schedule J, Part I, Line 3 The CEO and CFO of the controlling affiliate (Institute of Management Accountants, Inc.) are officers (Secretary and 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. Form 990, Part VI, Section B, Line 11b Audit Subcommittee of the Performance Oversight & Audit Committee of controlling affiliate (Institute of Management Accountants, Inc.) is responsible for review and approval of Form 990 before filing. Meeting minutes are contemporaneously recorded. All board members have an opportunity to review and comment on Form 990 after the Audit Subcommittee review and before filing with the IRS. 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 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 Association's Code of Ethics Policy include disciplinary action up to and including expulsion. Form 990, Part VI, Section B, Line 15 The CEO and CFO of the controlling affiliate (Institute of Management Accountants Inc.) are officers (Secretary and 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 Consolidated audited financial statements and conflict of interest policy of controlling affiliate (Institute of Management Accountants Inc.), and entity's governing documents are available on the controlling affiliate's website. The entity's form 990 is available on Guidestar website and upon written request. Form 1023 and Form 990-T, if filed, are available upon written request. Institute of Management Accountants Inc 10 Paragon Drive Montvale NJ 07645 222659674 Educational products and services in management accounting and related fields NJ 501(c)3 9 N/A 0 Institute of Certified Management Accountants Inc 1 Paragon Drive Montvale NJ 07645 222679694 Develop adminster and promote certification for management accountants NJ 501(c)6 Institute of Management Accountants Inc 0 Institute of Management Accountants Memorial Education Fund Inc 10 Paragon Drive Montvale NJ 07645 222673344 Accept bequests and gifts and make grants to support educational programs in management accounting NJ 501(c)3 11 Institute of Management Accountants Inc 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Institute of Management Accountants Inc e 255139 Due to affiliate Schedule R, Part V, Line 1e $255,139 due to affiliate