2014-07-25T13:18:06-05:00 2013-12-31 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2013-01-01 135532538 The Institute of Internal Auditors Inc INST 4079371100 247 Maitland Avenue Altamonte Springs FL 327014201 David Polansky CFO 4079371100 2014-07-01 1 Michele M Wales P00428093 4077706000 2014-07-01 2013 2015-11-30 17:44:51Z Richard Chambers 247 Maitland Avenue Altamonte Springs FL 327014201 47000485 0 X WWW.THEIIA.ORG X 1941 NY Business Association 37 36 190 436 2897730 -64709 27377 0 34412052 41755136 695278 624361 4096002 4620988 39230709 47000485 522064 299817 0 0 14404813 15111120 0 0 0 19220701 24048028 34147578 39458965 5083131 7541520 42078766 47829094 19481121 16540956 22597645 31288138 The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global profession of internal auditing. 0 0 Training and education for internal auditors. Publications which inform internal auditors and I.I.A. members of current professional issues, standards, and practices. Offering examinations on professional issues and certifying those who demonstrate acceptable performance. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 165 0 1 190 1 1 1 1 CA 0 0 0 0 X 37 36 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 X Paul Skurecki 4079371100 247 Maitland Avenue Altamonte Springs FL 32701 Catherine J Blunt Affiliate Director 10.00 X 0 0 0 Ernesto Martinez Gomez Affiliate Director 10.00 X 0 0 0 Sarah Kaye Blackburn Affiliate Director 10.00 X 0 0 0 Oliver Dieterle Affiliate Director 10.00 X 0 0 0 Beatriz Sanz Redrado Affiliate Director 10.00 X 0 0 0 Sheng Xi Affiliate Director 10.00 X 0 0 0 Christine May Affiliate Director 10.00 X 0 0 0 Sakiko Sakai Affiliate Director 10.00 X 0 0 0 Giovanni Grossi Affiliate Director 10.00 X 0 0 0 Rob Newsome Affiliate Director 10.00 X 0 0 0 Renato Triscuizzi Affiliate Director 10.00 X 0 0 0 Naohiro Mouri Affiliate Director - term end 7/13 10.00 X 0 0 0 Thijs Smit Affiliate Director - term end 7/13 10.00 X 0 0 0 Linda Yanta Affiliate Director - term end 7/13 10.00 X 0 0 0 Gian Michele Mirabelli Affiliate Director - term end 7/13 10.00 X 0 0 0 Agust Hrafnkelsson Director at Large 10.00 X 0 0 0 Anna R Nicodemus Director at Large 10.00 X 0 0 0 Gerardo Carstens Director at Large 10.00 X 0 0 0 Charlotta Lofstrand Hjelm Director at Large 10.00 X 0 0 0 Karem T Obied Director at Large 10.00 X 0 0 0 Fatimah Abu Bakar Director at Large 10.00 X 0 0 0 Oswaldo Basile Director at Large - term end 7/13 10.00 X 0 0 0 Princy Jain North America Director 10.00 X 0 0 0 Michael J Fucilli North America Director 10.00 X 2200 0 0 J Michael Peppers North America Director 10.00 X 0 0 0 John W Wszelaki North America Director 10.00 X 0 0 0 J Michael Joyce North America Director 10.00 X 0 0 0 Carolyn Saint North America Director 10.00 X 0 0 0 Bavan M Holloway North America Director 10.00 X 0 0 0 Todd Allan Horbasenko North America Director 10.00 X 0 0 0 C Wayne Rose North America Director 10.00 X 0 0 0 Pamela Short Jenkins North America Director 10.00 X 0 0 0 John A Lewis North America Dir - term end 7/13 10.00 X 0 0 0 Patricia K Miller North America Dir - term end 7/13 10.00 X 0 0 0 Philip D Tarling Chairman/Immediate Past Chairman 10.00 X X 0 0 0 Paul J Sobel Senior Vice Chairman/Chairman 10.00 2.00 X X 0 0 0 Anton B van Wyk Vice Chairman/Senior Vice Chairman 10.00 2.00 X X 0 0 0 Harold Silverman Vice Chairman 10.00 X X 0 0 0 Sharon T Grant Vice Chairman - term end 12/13 10.00 4.00 X X 0 0 0 Lawrence J Harrington Vice Chairman 10.00 X X 0 0 0 Angela Witzany Vice Chairman/Treasurer 10.00 X X 0 0 0 Douglas J Anderson Vice Chairman - term end 7/13 10.00 X X 0 0 0 Gary A Anderson Vice Chairman/Treas - term end 7/13 10.00 X X 0 0 0 Dennis K Beran Past Chairman 10.00 X X 0 0 0 Guenther Meggeneder Past Chairman - term end 7/13 10.00 X X 0 0 0 Carolyn A Dittmeier Secretary/Vice Chairman 10.00 X X 0 0 0 Lesedi Lesetedi Director at Large/Secretary 10.00 X X 0 0 0 Richard F Chambers President/CEO/Ex-Officio Director 40.00 4.00 X X 467436 0 78161 David N Polansky Chief Financial Officer 40.00 4.00 X 377305 0 88890 Kevin Mayeux Sr. VP, Chief Officer NA Operations 40.00 4.00 X 266839 0 62088 Charles Redding Chief Information Officer 40.00 X 239958 0 77751 Hal Garyn Vice President NA Services 40.00 X 217936 0 58827 Alan Dean Director of Sales 40.00 X 171938 0 23346 Judith Burke Vice President Governance 40.00 X 164027 0 22466 1907639 0 411529 37 0 1 0 NCS Pearson Inc 13036 Collections Center Drive Chicago IL 60693 Professional testing services 2084842 Orlando World Center Marriott 8701 World Center Drive Orlando FL 32821 Conference facilities/accomod. 1304545 Aria Resort Casino Holdings LLC 4882 Frank Sinatra Drive Las Vegas NV 89109 Conference facilities/accomod. 762763 Metro Connections 1219 Marquette Avenue Minneapolis MN 55403 Conference event planning 574266 AppleOne Employment Services PO Box 29048 Glendale CA 91209 Contract services 440097 31 Seminars & conferences 541900 15207588 15207588 Membership dues 541900 11994780 11994780 Certification/exam fees 541900 11905641 11905641 Quality assessment 541900 1460346 1460346 Publications & sub. 511120 593478 593478 593303 593303 41755136 624361 624361 28052 28052 3990 0 3990 3990 3990 CIA Learning System 541900 2579935 2579935 The Internal Auditor 541800 779078 779078 Website advertising 541800 433597 433597 796336 571627 224709 4588946 47000485 43446352 2897730 656403 X 85000 214817 1013992 11123105 912372 1115792 945859 256202 187040 26000 9547443 1021096 4153382 263103 6075294 887302 165865 UBI taxes 42975 Miscellaneous 705524 Chapter payments 586424 Dues & subscriptions 196841 -66463 39458965 9911142 8814527 3624234 2752371 5025 7113 1433267 1322336 10494798 5286133 5233180 5208665 16164470 26938310 5707448 2785772 42078766 47829094 5125794 5958646 8128679 8464242 6226648 2118068 19481121 16540956 X 22503855 31194348 93790 93790 22597645 31288138 42078766 47829094 7541520 1148973 0 X 0 1 X 1 0 0 1 0 1364103 1364103 3911517 1129026 2782491 23928 5981 17947 5195250 4151126 1044124 5208665 Restricted investments - employee savings plan 1569500 Deferred project costs 1043732 Due from affiliates 172540 2785772 Deferred employee compensation 1569500 Due to affiliate 548568 2118068 X Part X, Line 2: The Organization is exempt from federal income tax under Internal Revenue Code Section 501(a) as an organization described in Section 501(c)(6) and from state income tax pursuant to state law. The Organization engages in certain activities which are "unrelated business activities" as defined by the Internal Revenue Code, and which are subject to taxation. Income taxes on unrelated business income are recognized as expenses as incurred. The Organization has not taken any material uncertain tax positions for which the associated tax benefits may not be recognized under accounting principles generally accepted in the United States of America. Federal and state tax authorities may generally examine the Organization's income tax positions or (if applicable) returns for periods of approximately three to six years. 1 Central America and the Caribbean 0 0 Program services Onsite training classes and quality assessment review 44292 East Asia and the Pacific 0 0 Program services Onsite training classes and exam questions 60553 Europe 0 0 Program services Onsite training classes, quality assessment review, and exam questions 289976 Middle East and North Africa 0 0 Program services Onsite training classes and quality assessment review 271260 North America 1 2 Program services Onsite training classes, quality assessment review, and foreign chapter payments 698193 South America 0 0 Program services Onsite training classes and quality assessment review 131906 South Asia 0 0 Program services Exam questions 41550 Sub-Saharan Africa 0 0 Program services Exam questions 15350 Russia & the Newly Independent States 0 0 Program services Exam questions 1681 North America 0 0 Grant to related organization located in region 190224 Europe 0 0 Grant to organization located in region 24593 1 2 0 0 1 2 1553080 216498 1769578 North America General support 190224 Wire Europe General support 24593 Wire 1 1 0 0 0 0 0 0 Schedule F, Part I, Line 2: The Organization oversees the activities of the grant recipients through overlapping management and leadership. The Organization made a grant to the International Integrated Reporting Council (IIRC) during the tax year. The funding provides support for the operational effectiveness of the IIRC. The Organization serves on the IIRC and provides the leadership necessary to support the mission of the IIRC, guide the value and role of the internal auditing profession in integrated reporting, and bring awareness of the IIRC and integrated reporting to the Organization's global membership. 1 Institute of Internal Auditors - Research Foundation 247 Maitland Avenue Altamonte Springs FL 32801 591859804 501(c)(3) 75000 Common Body of Knowledge research project and publication Susan G Komen For The Cure 1155 Louisiana Avenue Suite 110 Winter Park FL 32789 751835298 501(c)(3) 10000 General support 2 0 Part I, Line 2: The Organization oversees the activities of the Institute of Internal Auditors - Research Foundation through overlapping staff management and partial overlap on the governing boards. The International Conference, conducted by the Organization in 2013, has an annual wellness program. The International Conference Committee selects a local cause each year to support. Susan G. Komen For the Cure was the recipient of the donation in 2013. X X 1 1 X X X X X X 0 1 0 Richard F Chambers President/CEO/Ex-Officio Director 376436 0 91000 0 0 0 75500 0 2661 0 545597 0 0 0 David N Polansky Chief Financial Officer 231402 0 94213 0 51690 0 75500 0 13390 0 466195 0 48000 0 Kevin Mayeux Sr. VP, Chief Officer NA Operations 230839 0 36000 0 0 0 55500 0 6588 0 328927 0 0 0 Charles Redding Chief Information Officer 179521 0 30609 0 29828 0 64641 0 13110 0 317709 0 30000 0 Hal Garyn Vice President NA Services 167644 0 24090 0 26202 0 47343 0 11484 0 276763 0 20000 0 Alan Dean Director of Sales 81294 0 90644 0 0 0 17204 0 6142 0 195284 0 0 0 Judith Burke Vice President Governance 147071 0 16956 0 0 0 16096 0 6370 0 186493 0 0 0 Part I, Line 1a On occasion, the Organization paid for first-class travel for the domestic portion of international trips taken by the President when international business class airfare was incurred. On one occasion, the Organization paid for first-class travel for the domestic portion of an international trip taken by the Past Vice Chairman when international business class airfare was incurred. The Organization paid the travel costs of the spouses of five officers to attend the Organization's international conference. The spouses act as a welcoming committee to the delegates and their spouses. As such, the spouses perform significant duties for the Organization at the conference and their travel is for a bona fide business purpose of the Organization. Reimbursement of travel for applicable spouses of officers to attend the annual international conference is in accordance with the Organization's Board Policy Manual. Part I, Line 4b The President, Chief Financial Officer, Chief Information Officer, Vice President of North America Services, Senior Vice President/Chief Officer of North America Operations, and Vice President - Professional Services of the Organization participate in a nonqualified Section 457(f) deferred compensation plan. Contributions totaling $215,000 were deposited into the plan during the year ended December 31, 2013 on behalf of these individuals. Part II: The Organization has adopted an executive compensation setting policy applicable to all disqualified persons, including the Organization's President, officers, and key employees. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. The deliberations and decisions of the committee are contemporaneously substantiated. The committee utilizes comparability data in its deliberations; updated comparability data is generally obtained annually. Form 990, Part VI, Section A, line 6 The Organization is a membership organization and therefore has members. Form 990, Part VI, Section A, line 7a The classes of the membership of the Organization include: Member, Educational Member, Student Member, Retired Member. All classes of membership can vote at membership meetings. Those members who are Certified Internal Auditors may also serve as officers or directors of the Organization. Form 990, Part VI, Section A, line 7b If an amendment of the Bylaws of the Organization is approved by a majority of the Board of Directors, it must then be approved by a majority of the voting members before it is declared effective. Form 990, Part VI, Section B, line 11 The Organization's top management official and top financial official each review the Form 990 prior to its filing with the IRS. The Form 990 is also reviewed by the Audit Committee, Global Finance Committee, the North American Board, and the entire Executive Committee of the Organization prior to its filing with the IRS. Finally, a copy of the Form 990 is provided to all members of the Board of Directors prior to its filing with the IRS. Form 990, Part VI, Section B, line 12c The Organization's conflict of interest policy is distributed to each member of the Organization's governing body, its officers, and its key employees on an annual basis. Each such individual provides an annual disclosure statement indicating that they have received, read, understood, and agreed to comply with the policy, and certifying that: (1) they have no relationships or interests that present a conflict of interest, (2) they have one or more conflicts of interest that have been fully disclosed as required by the policy and have been properly administered in conformity with the policy, or (3) they have previously undisclosed conflicts of interest and disclosing the details of such conflicts. Any disclosure statements with previously undisclosed conflicts of interest are forwarded to appropriate Organization officials to take appropriate actions as required by the policy. Form 990, Part VI, Section B, line 15 The Organization has adopted an executive compensation setting policy applicable to all disqualified persons, including the Organization's CEO, officers, and key employees. Under the policy, an independent committee of the Board of Directors annually reviews and approves the compensation levels of all individuals subject to the policy. The deliberations and decisions of the committee are contemporaneously substantiated. The committee utilizes comparability data in its deliberations; updated comparability data is generally obtained annually. Form 990, Part VI, Section C, line 19 The Institute of Internal Auditors, Inc. provides, upon request, copies of its Articles of Incorporation, bylaws, conflict of interest policy, and financial statements. The Organization's financial statements can also be accessed via its website. Form 990, Part IX, line 11g Professional testing services: Total expenses 2,616,266. Professional writers/speakers: Total expenses 1,597,778. Professional fees associated with sales of CIA Review Course materials: Total expenses 1,396,856. Other professional services: Total expenses 3,936,543. IIA Properties LLC 247 Maitland Avenue Altamonte Springs FL 32701 262730851 To own real property and carry on various real estate related transactions FL 0 0 N/A IIA Quality Services LLC 247 Maitland Avenue Altamonte Springs FL 32701 461822157 Professional services offering an external quality assessment FL 924248 614459 N/A Institute of Internal Auditors-Research Foundation 247 Maitland Avenue Altamonte Springs FL 32701 591859804 Research & Education in Internal Auditing DC 501(c)(3) 509(a)(2) N/A 1 Internal Auditing Academic Advancement Fund Inc 247 Maitland Avenue Altamonte Springs FL 32701 205370828 Promoting the development of educational programs in internal auditing FL 501(c)(3) 509(a)(3) - Type I N/A 1 Canadian Institute of Internal Auditors 247 Maitland Avenue Altamonte Springs FL 32701 Dynamic leadership for the Canadian profession of internal auditing CA 501(c)(6) equivalent N/A 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 Institute of Internal Auditors-Research Foundation B 75000 Fair market value Institute of Internal Auditors-Research Foundation P 302690 Fair market value Institute of Internal Auditors-Research Foundation Q 843197 Fair market value Institute of Internal Auditors-Research Foundation O 785751 Fair market value Institute of Internal Auditors-Research Foundation D 91400 Fair market value Canadian Institute of Internal Auditors B 190224 Fair market value