2015-01-30T11:38:53-07:00 2014-06-30 990 2013-07-01 222679694 INSTITUTE OF CERTIFIED MGT ACCOUNTANTS INC INST 2015739000 10 Paragon Drive Montvale NJ 07645 Doreen Remmen CFO 2015739000 2015-01-30 2013 2016-04-25 22:37:26Z Bill Knese CMA CFM CPA 10 Paragon Drive Montvale NJ 07645 13735237 0 X http://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 8225280 11289492 395059 461326 0 0 8620339 11750818 1000000 300000 0 0 2881495 3466274 0 0 0 5508175 7495761 9389670 11262035 -769331 488783 6566098 7830476 1076335 1475153 5489763 6355323 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 11225822 300000 11289492 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. 3,003 CMA certificates were awarded in fiscal year 2014, and active CMA program participants (CMAs and candidates) at fiscal year-end totaled 43,972. 0 0 0 11225822 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 X Institute of Management Accountants Inc Doreen Remmen SVP and CFO 2015739000 10 Paragon Drive Montvale NJ 07645 William Knese CMA CFM CPA President 1 7 X X 0 0 0 John Macaulay CMA Secretary 1 7.00 X X 0 0 0 Dennis Whitney CMA Treasurer 40 0.00 X X 0 221874 29808 Joseph A Vincent CMA Member 5 11.00 X 0 0 0 Rick S Thompson CMA CFM CPA CIA CTP Member 1 0.00 X 0 0 0 Doreen Remmen CMA CAE CFO 0.5 41.00 X 0 221305 34086 0 443179 63894 0 0 1 0 Prometric Inc PO Box 223608 Pittsburgh PA 152512608 Testing Services 2422031 1 0 Certification exam program 611710 11289492 11289492 0 0 0 0 0 0 11289492 147262 0 0 147262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2298483 0 1984419 0 314064 0 314064 0 0 314064 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11750818 11289492 0 461326 X 300000 0 0 0 226012 0 2606434 94510 358262 181056 0 70621 34133 0 0 36213 4376832 924130 384927 53867 252228 312129 122978 281 300116 46953 Credit card fees 278612 Education & training 31068 Membership dues 48616 222057 11262035 0 0 0 238891 238515 0 0 0 0 0 7900 0 0 0 0 0 0 0 0 9886 4616 51382 51382 0 0 0 0 0 0 0 0 0 0 6317321 7579445 6566098 7830476 1076335 1475153 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1076335 1475153 X 5489763 6355323 0 0 0 0 5489763 6355323 6566098 7830476 488783 376777 0 0 0 0 X 0 1 X 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 51382 0 51382 0 0 Due from affiliate 7579445 7579445 0 0 X 12091382 376777 0 0 0 376777 11714605 36213 0 36213 11750818 11225822 0 0 0 0 0 11225822 36213 0 36213 11262035 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. East Asia and the Pacific 0 0 Program Services Administration of certification exam. 809960 0 0 809960 0 0 0 0 0 0 0 Institute of Management Accountants Inc 10 Paragon Drive Montvale NJ 07645 222659674 300000 0 Contribution to 501(c)3 affiliate for educational programs and opportunities. 1 0 Schedule I, Part I, Line 2 Contribution to 501(c)3 affiliate (Institute of Management Accountant, Inc.) for educational programs and related opportunities. X X 1 1 X X X X 0 0 0 Dennis Whitney CMA Treasurer 184842 0 37032 0 0 0 8376 0 21432 0 251682 0 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, controlling organization'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 Sr. V.P. of the entity and the CFO of the controlling affiliate (Institute of Management Accountants, Inc.) are officers 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 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 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 Sr. V.P. of the entity and the CFO of the controlling affiliate (Institute of Management Accountants Inc.) are officers of the entity. Compensation of officers and key employees, if any, are reviewed and approved by independent members of the controlling affiliate's Board and the entity's Board 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 IX, Line 11g $3,772,568 in administration and enhancement of certification exam, and $604,264 in other services. Institute of Management Accountants Inc 10 Paragon Drive Montvale NJ 07645 222659674 Accounting Education and Membership Support NJ 501(c)3 9 N/A 0 Institute of Management Accountants Memorial Education Fund Inc 10 Paragon Drive Montvale NJ 07645 222673344 Accounting Research, scholarship and education NJ 501(c)3 11 N/A 0 IMA Research Foundation Inc 10 Paragon Drive Montvale NJ 07645 223323222 Accounting Research NJ 501(c)3 7 N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Institute of Management Accountants Inc b 300000 Contribution to 501(c)3 affiliate for educational programs and opportunities. Institute of Management Accountants Inc d 7579445 Due from affiliate. Institute of Management Accountants Inc n 3260067 Proportional allocation of shared program and administrative support Institute of Management Accountants Inc o 2356082 Proportional allocation of shared program and administrative support Schedule R, Part V, Line 1b 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 1n Proportional allocation of shared program and administrative support Schedule R, Part V, Line 1o Proportional allocation of shared program and administrative support