2014-05-12T11:56:15-07:00 2013-06-30 990 2012-07-01 223323222 IMA RESEARCH FOUNDATION INC IMAR 2015739000 10 Paragon Drive Montvale NJ 07645 Doreen Remmen 2015739000 2014-05-12 2012 2015-11-30 17:44:51Z John Macaulay CMA 10 Paragon Drive Montvale NJ 07645 1948 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 241175 1716 0 0 0 232 287 0 241462 1948 96600 63460 0 0 0 0 0 0 0 923 3805 97523 67265 143939 -65317 250363 236141 106982 158077 143381 78064 To develop and disseminate timely management accounting and financial management research findings that can be applied to current and emerging business issues. 0 0 67240 63460 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 2013, 17 grantees were awarded research grants, and 7 studies and articles were published. 0 0 0 67240 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 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 X Doreen Remmen SVP and CFO 2015739000 10 Paragon Drive Montvale NJ 07645 John Macaulay CMA 1 7.00 X X 0 0 0 Jeffrey C Thomson CMA 0.50 40.50 X X 0 441993 12358 William Knese CMA CFM CPA 5 11.00 X 0 750 0 Dr Brian McGuire CMA CPA CBM CITP 1 7.00 X 0 750 0 Dr Vairam Arunachalam CMA 1 0 X 0 0 0 Dr Raef Lawson CMA CPA 1 40.00 X 0 183320 40652 Doreen Remmen CMA CAE 0.5 41.50 X 0 204927 37359 0 831740 90369 0 0 1 0 0 0 0 0 0 0 1716 0 1716 0 232 0 0 232 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 0 0 0 1948 0 0 232 0 0 63460 63460 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 0 0 0 0 0 0 3780 3780 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 25 0 25 0 67265 67240 25 0 250363 236141 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 250363 236141 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 106982 158077 106982 158077 X 143381 78064 0 0 0 0 143381 78064 250363 236141 -65317 0 0 0 0 0 X 0 1 X 1 0 X 1742 3185 1125 241175 1716 248943 0 0 0 0 0 0 0 0 0 0 0 0 1742 3185 1125 241175 1716 248943 248943 1560 347 494 287 232 2920 0 0 0 0 0 0 0 0 0 0 0 0 251863 0.98841 0.98798 X 0 Due to affiliate 158077 158077 X 1948 0 0 0 0 0 1948 0 0 0 1948 67265 0 0 0 0 0 67265 0 0 0 67265 SchD_P10_S00_L02 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 2012, as required, and all other applicable returns in jurisdictions where they are required. For the year ended June 30, 2013, there was no interest or penalties recorded or included in the combined statement of activities. 1 Research grants 17 63460 0 SchI_P01_S00_L02 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 C Thomson CMA 0 358518 0 83475 0 0 0 9800 0 2558 0 454351 0 0 Doreen Remmen CMA CAE 0 171663 0 33264 0 0 0 8390 0 28969 0 242286 0 0 Dr Raef Lawson CMA CPA 0 152478 0 30842 0 0 0 7631 0 33021 0 223972 0 0 SchJ_P01_S00_L01a 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. SchJ_P01_S00_L03 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. F990_P06_S0B_L11b 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. F990_P06_S0B_L12c 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. F990_P06_S0B_L15 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 officers or key employees. F990_P06_S0C_L19 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 and Form 1023 are available on the controlling affiliate's website. The entity's form 990 is available on Guidestar website and upon written request. Form 990-T, if filed, is 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0