2013-07-25T14:28:42-05:00 2012-12-31 204193611 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2012-01-01 135532538 The Institute of Internal Auditors Inc INST 4079371100 247 Maitland Avenue Altamonte Springs FL 327014201 David Polansky 4079371100 2013-07-11 1 Michele M Wales P00428093 4077706000 2013-07-11 2012 2016-02-24 21:20:13Z Richard Chambers 247 Maitland Avenue Altamonte Springs FL 327014201 39230709 0 X WWW.THEIIA.ORG X 1941 NY Business Association 38 37 185 400 3345043 289195 165997 27377 30675532 34412052 526621 695278 3985094 4096002 35353244 39230709 76000 522064 0 0 15974386 14404813 0 0 0 14369727 19220701 30420113 34147578 4933131 5083131 30461540 42078766 13986517 19481121 16475023 22597645 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 1 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 1 133 0 1 185 1 1 1 1 CA 0 0 0 0 X 38 37 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 Naohiro Mouri 10.00 X 0 0 0 Thijs Smit 10.00 X 0 0 0 Linda Yanta 10.00 X 0 0 0 Catherine J Blunt 10.00 X 0 0 0 Gian Michele Mirabelli 10.00 X 0 0 0 Ernesto Martinez Gomez 10.00 X 0 0 0 Sarah Kaye Blackburn 10.00 X 0 0 0 Oliver Dieterle 10.00 X 0 0 0 Beatriz Sanz Redrado 10.00 X 0 0 0 Sheng Xi 10.00 X 0 0 0 Bernd Schartmann 10.00 X 0 0 0 Laurent Arnaudo 10.00 X 0 0 0 Chen Hua 10.00 X 0 0 0 Richard Preston Nelson 10.00 X 0 0 0 Agust Hrafnkelsson 10.00 X 0 0 0 Lesedi Lesetedi 10.00 X 0 0 0 Anna R Nicodemus 10.00 X 0 0 0 Oswaldo Basile 10.00 X 0 0 0 Gerardo Carstens 10.00 X 0 0 0 Charlotta Lofstrand Hjelm 10.00 X 0 0 0 Gervase Ndyanabo 10.00 X 0 0 0 Huma Pasha 10.00 X 0 0 0 Alexei Michael Sonin 10.00 X 0 0 0 Michael J Fucilli 10.00 X 0 0 0 J Michael Peppers 10.00 X 0 0 0 John W Wszelaki 10.00 X 0 0 0 J Michael Joyce 10.00 X 0 0 0 Carolyn Saint 10.00 X 0 0 0 John A Lewis 10.00 X 0 0 0 Patricia K Miller 10.00 X 0 0 0 Bavan M Holloway 10.00 X 0 0 0 Todd Allan Horbasenko 10.00 X 0 0 0 C Wayne Rose 10.00 X 0 0 0 Alan N Siegfried 10.00 X 0 0 0 Jeff Erdman 10.00 X 0 0 0 Dennis K Beran 10.00 X X 0 0 0 Philip D Tarling 10.00 X X 0 0 0 Paul J Sobel 10.00 2.00 X X 0 0 0 Anton B van Wyk 10.00 X X 0 0 0 Douglas J Anderson 10.00 X X 0 0 0 Sharon T Grant 10.00 4.00 X X 0 0 0 Fatimah Abu Bakar 10.00 X X 0 0 0 Lawrence J Harrington 10.00 X X 0 0 0 Guenther Meggeneder 10.00 X X 0 0 0 Roderick M Winters 10.00 X X 0 0 0 Patricia E Scipio 10.00 4.00 X X 0 0 0 Michael J Head 10.00 X X 0 0 0 Carolyn A Dittmeier 10.00 X X 0 0 0 Gary A Anderson 10.00 X X 0 0 0 Richard F Chambers 40.00 4.00 X X 528698 0 67110 David N Polansky 40.00 4.00 X 296029 0 77621 Kevin Mayeux 40.00 4.00 X 232472 0 51474 Charles Redding 40.00 X 183148 0 69627 Alan Dean 40.00 X 182751 0 22984 Lisa Heinecke 40.00 X 167792 0 27990 Hal Garyn 40.00 X 164780 0 46951 1755670 0 363757 27 0 1 0 NCS Pearson Inc 13036 Collections Center Drive Chicago IL 60693 Professional testing services 2073075 Gaylord Palms Resort 6000 W Osceola Parkway Kissimmee FL 34746 Conference facilities/accomod. 639844 Deloitte & Touche PO Box 7247-6446 Philadelphia PA 19170 Seminars 567034 Boston Convention & Exhibition Center 415 Summer Street Boston MA 02210 Conference facilities/accomod. 540806 Wynn Las Vegas LLC 3131 Las Vegas Boulevard South Las Vegas NV 89109 Conference facilities/accomod. 519444 35 27377 27377 Membership dues 541900 11242784 11242784 Seminars & conferences 541900 10946378 10946378 Certification/exam fees 541900 9426893 9426893 Quality assessment 541900 1638597 1638597 Publications & sub. 511120 575164 575164 582236 582236 34412052 664249 664249 21234 21234 3990 0 3990 3990 3990 31029 0 31029 31029 31029 Miscellaneous 541900 2172919 2172919 The Internal Auditor 541800 949869 949869 Website advertising 541800 379916 379916 568074 191413 376661 4070778 39230709 35137787 3345043 720502 X 75000 447064 969458 10445848 918977 1168500 902030 157130 165782 26000 7815624 799075 3320180 229529 4545686 880360 128069 UBI taxes 206965 Chapter payments 529075 Miscellaneous 329645 Dues & subscriptions 135826 -48245 34147578 7313362 9911142 2971948 3624234 5025 1033821 1433267 10666649 5433469 4735724 5233180 11429694 16164470 2976991 5707448 30461540 42078766 4770476 5125794 7564817 8128679 1651224 6226648 13986517 19481121 X 16381233 22503855 93790 93790 16475023 22597645 30461540 42078766 5083131 1039491 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1364103 1364103 3911517 1020845 2890672 5391029 4412624 978405 5233180 Restricted investments - employee savings plan 1218400 Deferred project costs 1169526 Due from affiliates 215182 Funds advanced for international conference 3104340 5707448 Deferred employee compensation 1218400 Due to affiliate 679769 Due to international conference 4328479 6226648 X Description of Uncertain Tax Positions Under FIN 48: 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 16634 East Asia and the Pacific 0 0 Program services Quality assessment review and exam questions 149354 Europe 0 0 Program services Onsite training classes, quality assessment review and exam questions 202612 Middle East and North Africa 0 0 Program services Onsite training classes and quality assessment review 118490 North America 1 2 Program services Onsite training classes, quality assessment review and foreign chapter payments 494692 South America 0 0 Program services Onsite training classes and quality assessment review 43172 South Asia 0 0 Program services Quality assessment review and exam questions 228160 Sub-Saharan Africa 0 0 Program services Onsite training classes and exam questions 5742 North America 0 0 Grant to related organization located in region 447064 1 2 0 0 1 2 1258856 447064 1705920 North America General support 447064 Wire 1 0 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. 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; and memoriam donation 1 0 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Organization oversees the activities of the grant recipient through overlapping staff management and partial overlap on the governing boards. X X 1 1 X X X X X X 0 1 0 Richard F Chambers 360754 0 70000 0 97944 0 64500 0 2610 0 595808 0 84000 0 David N Polansky 221029 0 75000 0 0 0 64500 0 13121 0 373650 0 0 0 Kevin Mayeux 217472 0 15000 0 0 0 44935 0 6539 0 283946 0 0 0 Charles Redding 168148 0 15000 0 0 0 56785 0 12842 0 252775 0 0 0 Alan Dean 95348 0 87403 0 0 0 16995 0 5989 0 205735 0 0 0 Lisa Heinecke 0 0 167792 0 0 0 16722 0 11268 0 195782 0 0 0 Hal Garyn 154780 0 10000 0 0 0 35382 0 11569 0 211731 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 Vice Chairman when international business class airfare was incurred. The Organization paid the travel costs of the spouses of six 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, and Senior Vice President/Chief Officer of North America Operations of the Organization participate in a nonqualified Section 457(f) deferred compensation plan. Contributions totaling $175,000 were deposited into the plan during the year ended December 31, 2012 on behalf of these individuals. Supplemental Information Part III 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. The amount listed in Part II, column (B)(iii), other reportable compensation, includes amounts reported in prior years as deferred compensation that was paid to the President during the current tax year. A portion of the deferred compensation was a signing bonus from the 2009 tax year. 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 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. Other Fees Form 990, Part IX, line 11g Professional testing services: Total expenses 2,282,656. Professional writers/speakers: Total expenses 1,696,649. Professional fees associated with sales of CIA Review Course materials: Total expenses 1,028,744. Other professional services: Total expenses 2,807,575. 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 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 163496 Fair market value Institute of Internal Auditors-Research Foundation Q 606635 Fair market value Institute of Internal Auditors-Research Foundation O 684972 Fair market value Canadian Institute of Internal Auditors B 447064 Fair market value