2013-05-14T16:36:36-07:00 2012-06-30 990 2011-07-01 222679694 INSTITUTE OF CERTIFIED MGT ACCOUNTANTS INC INST 2015739000 10 Paragon Drive Montvale NJ 07645 Doreen Remmen 2015739000 2013-05-14 2011 2016-02-24 21:20:13Z Dr Brian Mc Guire CMA CPA CBM CITP 10 Paragon Drive Montvale NJ 07645 9557207 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 6819897 7354036 256050 240840 2472 5872 7078419 7600748 0 0 0 0 1797586 1920207 0 0 0 4837392 4757289 6634978 6677496 443441 923252 5991221 6863391 681766 770909 5309455 6092482 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; with approximately 100,000 registrants since inception. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 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 1 1 0 X X X Institute of Management Accountants Inc Doreen Remmen SVP and CFO 2015739000 10 Paragon Drive Montvale NJ 07645 Dr Brian Mc Guire CMA CPA CBM CITP 1 X X 0 750 0 John C Macaulay CMA 5 X 0 750 0 Dr Sandra Richtermeyer CMA CPA 1 X X 0 0 0 Rick S Thompson CMA CFM CPA COA CTP 1 X 0 0 0 Dennis Whitney CMA 40 X X 0 186116 23926 Doreen Remmen CMA 40 X 0 188945 9542 0 376561 33468 0 0 1 0 Prometric Inc PO Box 223608 Pittsburgh PA 152512608 Testing Services 1752892 1 0 Certification Exam Program 611710 7354036 7354036 0 0 0 0 0 0 7354036 105404 0 0 105404 0 0 0 0 0 0 0 0 0 0 2091895 0 1956459 0 135436 0 135436 0 0 135436 5872 0 0 5872 5872 7600748 7354036 0 246712 0 0 0 0 196900 0 1363384 45582 195378 118963 0 65370 19527 0 0 29588 2984483 506522 209822 41366 0 102064 161300 0 66819 551 0 235779 31176 Credit card fees 204649 Education & training 22080 Membership dues 5767 Miscellaneous expenses 70426 6677496 0 0 0 352596 330202 0 0 0 0 0 5300 0 0 0 0 0 0 0 0 0 51382 51382 0 0 0 0 0 0 0 0 0 0 5638625 6527889 5991221 6863391 681766 770909 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 681766 770909 X 5309455 6092482 0 0 0 0 5309455 6092482 5991221 6863391 X 923252 -140225 X 0 1 1 X 0 Due from affiliate 6527889 6527889 0 0 7600748 6677496 923252 -140225 0 0 0 0 -140225 783027 7430935 -140225 0 0 0 -140225 7571160 29588 0 29588 7600748 6647908 0 0 0 0 0 6647908 29588 0 29588 6677496 SchD_P10_S00_L02 Schedule D, Part X, Line 2 In addition, IMA has not taken an uncertain tax position that would require provision of a liability under ASC 740, "Income Taxes". East Asia and the Pacific 0 0 Program Services Administration of certification exam takers in China 447092 0 0 447092 0 0 0 0 0 0 X X 1 1 X X X X 0 0 0 Dennis Whitney CMA 157216 0 28900 0 0 0 0 0 25344 0 211460 0 0 0 Doreen Remmen CMA 0 160406 0 28539 0 0 0 7601 0 9542 0 206088 0 0 SchJ_P01_S00_L01a 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. SchJ_P01_S00_L03 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 and the entity's Board 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 organization (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 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. F990_P06_S0B_L15 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. F990_P06_S0C_L19 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 form 990, governing documents and Form 1024 are available on the controlling affiliate's website. The entity's form 990 is also available on Guidestar website and upon written request. F990_P11_S00_L05 Form 990, Part XI, Line 5 Share of unrealized loss on investments held by controlling affiliate (Institute of Management Accountants, Inc.) 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 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 Institute of Management Accountants Inc m 2024286 Proportional allocation of shared program and administrative support costs. Institute of Management Accountants Inc n 1065712 Proportional allocation of shared program and administrative support costs.