INTERNATIONAL INSTITUTE OF BUSINESS ANALYSIS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL INSTITUTE OF BUSINESS ANALYSIS (EIN 98-0531371)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-31
- IRS object ID
- 201343049349300954
- Schema version
- 2012v2.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-31T10:04:58-07:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Westbrook McGrath Bridges Orth & Bray | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2810 Premiere Parkway Ste 200 | AddressLine1 |
| City | Duluth | City |
| State | GA | State |
| ZIP Code | 30097 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 980531371 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Intl Institute of Business Analysis | BusinessNameLine1 |
| Business Name Line2 | co McMillan LLP | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INTL | NameControl |
| Phone | 8667894488 | Phone |
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Brookfield Place 181 Bay Street | AddressLine1 |
| City | Toronto | City |
| Province Or State | Ontario | ProvinceOrState |
| Country | CA | Country |
| Postal Code | M5J 2T3 | PostalCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Alain Arseneault | Name |
| Title | President & CEO | Title |
| Date Signed | 2013-10-31 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | K Clifford Bray II | Name |
| PTIN | P00050185 | PTIN |
| Phone | 7706229885 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Gross Receipts | 2614010 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | www.theiiba.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2006 | YearFormation |
| Country Legal Domicile | CA | CountryLegalDomicile |
| Activity Or Mission Description | The primary exempt purpose of the taxpayer is to develop and maintain international standards for the practice, education and certification of business analysis and to provide a forum for the communication and exchange of information for business analysis professionals. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 200 | TotalNbrVolunteers |
| Total Gross UBI | 113680 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 87756 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 549434 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 729605 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1449868 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1770540 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 16 | InvestmentIncomePriorYear |
| Investment Income Current Year | 185 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 65399 | OtherRevenuePriorYear |
| Other Revenue Current Year | 113680 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2064717 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2614010 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1321234 | OtherExpensePriorYear |
| Other Expenses Current Year | 2260920 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1321234 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2260920 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 743483 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 353090 | RevenuesLessExpensesCY |
| Total Assets BOY | 1236921 | TotalAssetsBOY |
| Total Assets EOY | 1555347 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1236921 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1555347 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | The primary exempt purpose of the taxpayer is to develop and maintain international standards for the practice and certification of business analysis. This is accomplished in part through development and distribution of industry standards and competency models and assessments, certification, training, and education endorsement. Additionally the taxpayer provides a forum for the communication and exchange of information for business analysis professionals through meetings, speaking engagements, conferences, and professional website. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 417800 | Expense |
| Revenue | 408625 | Revenue |
| Description | Competency Assessment Program - Program to assist members and non-members with implementation of BABOK and Competency Model in their business and profession. Consultants representing IIBA review and assess individual and corporate competencies and make recommendations based on the Competency Model guidelines provided by IIBA. Six corporate assessments were provided during the tax year. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 181045 | Expense |
| Revenue | 168574 | Revenue |
| Description | Chapter Meetings and International/National/Regional Conferences - Over twenty-five active unincorporated U.S. chapters conducted regular meetings where industry professionals spoke to members and guests on topics relevant to the organization's exempt purpose. Organization and chapters also organized and coordinated various regional/national/international conferences to provide members and non-members information on industry trends, tools and methods consistent for improving business analysis practices consistent with the organization's exempt purpose. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 153140 | Expense |
| Revenue | 361041 | Revenue |
| Description | Certification Program - program offers Certified Business Analysis Professional (CBAP) certification to members and non-members. Qualified CBAP candidates apply for certification and complete required examination to receive this certification. Certification recognizes individuals for professional competence in the principles and practices of business analysis by peers and employers and promotes the growth and recognition of the field of business analysis. Over 850 U.S.candidates were certified during the tax year. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 115676 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 1458406 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 867661 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | true | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | true | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | false | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AL | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Debra Bieg | NamePerson |
| Telephone Number | 4166998088 | TelephoneNumber |
Address Foreign AddressForeign
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 701 Rossland Rd East 356 | AddressLine1 |
| City | Whitby | City |
| Province Or State | Ontario | ProvinceOrState |
| Country | CA | Country |
| Postal Code | L1N 9K3 | PostalCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Tony Tarantelli | ||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | ||
| Ken Fulmer | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Charles Millhollan | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Brenda Kerton | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Sarah Gibson | ||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | ||
| Michael Augello | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Michele Maritato | ||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | ||
| Teresa Cheung | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Kitty Hass | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Alain Arseneault | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Indira Mitra | ||||||||
| Board Member | 15.00 | 0.00 | X | 0 | 0 | 0 | ||
| Jonathan Kupersmith | ||||||||
| Board Member | 0.00 | 0.00 | X | 0 | 0 | 0 | ||
| Dave Bieg | ||||||||
| COO | 45.00 | 0.00 | 178088 | 0 | 0 | X | ||
| Michael Gladstone | ||||||||
| CIO | 45.00 | 0.00 | 172761 | 0 | 4299 | X | ||
| Kevin Brennan | ||||||||
| Chief Bus Analy | 45.00 | 0.00 | 172761 | 0 | 467 | X | ||
| Kathleen Barret | ||||||||
| CEO | 45.00 | 0.00 | 198775 | 0 | 4293 | X | ||
| Tracy Cook | ||||||||
| Conf & Event Mgr | 40.00 | 0.00 | 136966 | 0 | 2167 | X | ||
| Julian Sammy | ||||||||
| Research Innov Mgr | 40.00 | 0.00 | 116181 | 0 | 0 | X | ||
| Maureen McVey | ||||||||
| Learn Develop Mgr | 40.00 | 0.00 | 109846 | 0 | 4247 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1085378 | TotalReportableCompFromOrg |
| Total Other Compensation | 15473 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | true | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressForeign/AddressLine1 | CityAddressOfContractor/AddressForeign/City | Province Or StateAddressOfContractor/AddressForeign/ProvinceOrState | CountryAddressOfContractor/AddressForeign/Country | Postal CodeAddressOfContractor/AddressForeign/PostalCode | Description Of ServicesDescriptionOfServices | CompensationCompensation | Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode |
|---|---|---|---|---|---|---|---|---|---|---|
| Sandra Micallef Consulting Inc | ||||||||||
| 28 Violetridge Court | Brampton | Ontario | CA | L6P 2W4 | IT Consulting | 138715 | ||||
| Paton Consulting Services Corp | ||||||||||
| Consulting | 130185 | 6061 Caymus Loop | Windermere | FL | 34786 | |||||
| GigiMigi Inc | ||||||||||
| 38 Shouldice Corut | Toronto | Ontario | CA | M2L 2S4 | IT Consulting | 100855 | ||||
| Bieg & Associates Inc | ||||||||||
| See Statement | 240642 | 2687 Bonaire Terrace | Marietta | GA | 30066 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Membership Dues | 626106 | MembershipDues |
| All Other Contributions | 103499 | AllOtherContributions |
| Total Contributions | 729605 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Meetings & Conferences | 611430 | 168574 | 168574 |
| Competency Model Revenues | 519130 | 294118 | 294118 |
| Competency Assessment Rev | 541900 | 408625 | 408625 |
| Certification Fees | 541900 | 361041 | 361041 |
| BABOK Manual Revenues | 519130 | 382332 | 382332 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 155850 | TotalRevenueColumn |
| Related Or Exempt Function Income | 155850 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1770540 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 185 | TotalRevenueColumn |
| Exclusion | $185 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Advertising/Job Posting | Description |
| Business Code | 519130 | BusinessCode |
| Total Revenue Column | 113680 | TotalRevenueColumn |
| Unrelated Business Revenue | 113680 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 113680 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2614010 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1770540 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 113680 | UnrelatedBusinessRevenue |
| Exclusion | $185 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3914 | Total |
| Management And General | 3914 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1526 | Total |
| Management And General | 1526 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3771 | Total |
| Management And General | 3771 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 202 | Total |
| Program Services | 202 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Certification Program Expenses | 153140 | 153140 | |
| Meeting/Conf Expenses | 181045 | 181045 | |
| Competency Assess Exp | 417800 | 417800 | |
| International Admin Exp Alloc | 1599769 | 1599769 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -100247 | Total |
| Program Services | 115676 | ProgramServices |
| Management And General | -215923 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2260920 | Total |
| Program Services | 867863 | ProgramServices |
| Management And General | 1393057 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1012769 | BOY |
| EOY | 1040133 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 888272 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 407056 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 173749 | BOY |
| EOY | 481216 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 50403 | BOY |
| EOY | 33998 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1236921 | BOY |
| EOY | 1555347 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1236921 | BOY |
| EOY | 1555347 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1236921 | BOY |
| EOY | 1555347 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1236921 | BOY |
| EOY | 1555347 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 353090 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -34664 | ReconcilationOtherChanges |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1326 | OtherCostOrOtherBasis |
| Depreciation | 679 | Depreciation |
| Book Value | 647 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 886946 | OtherCostOrOtherBasis |
| Depreciation | 406377 | Depreciation |
| Book Value | 480569 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 481216 | TotalOfBookValueLandBuildings |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | Region |
| Number Of Offices | 1 | NumberOfOffices |
| Number Of Employees | 45 | NumberOfEmployees |
| Type Of Activities Conducted | See attached statement. | TypeOfActivitiesConducted |
| Specific Services Provided | See attached statement. | SpecificServicesProvided |
| Total Expenditures | 2293707 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 1 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 45 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 45 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 2293707 | SubtotalAmountSpent |
| Total Amount Spent | 2293707 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Additional Supplemental Information | Identifier |
| Explanation | See Attached Statement. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|
| Michael Gladstone | |||
| CIO | 172761 | 4299 | 177060 |
| Kevin Brennan | |||
| Chief Bus Analy | 172761 | 467 | 173228 |
| Kathleen Barret | |||
| CEO | 198775 | 4293 | 203068 |
| Dave Bieg | |||
| COO | 178088 | 178088 | |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Jennifer Laws | |||
| Child of BOD | 10098 | Part Time Employee | false |
| Bieg & Associates Inc | |||
| Spouse of COO | 62554 | Accounting/Consulting | false |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Spouse of Dave Bieg, Chief Operating Officer, owned 51% of Bieg & Associates, Inc., which received payments for accounting and consulting services provided by spouse. In 2012, taxpayer paid Bieg & Associates $62,554 for bookkeeping services provided by spouse.Additionally, Dave Bieg,Chief Operating Officer, was also a shareholder and owned 49% of Bieg & Associates, Inc. The corporation received payments for his services performed as Chief Operating Officer. In 2012, taxpayer paid Bieg & Associates $178,088 for services provided as Chief Operating Officer. This compensation has been properly reported on Form 990, Part VII, Sections A and B as compensation of Officer and payments to Independent Contractors. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part XI, Line 9 | Other Changes In Net Assets Or Fund Balances - Other Decreases | Net Withdrawal of Incorp Chapters = -$34664 |
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents and financial statement information is available on organization's website. Additional information is available upon request. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | An independent consulting firm reviews and evaluates compensation paid by comparable independent companies and organizations. Data and recommendations are reported to the Board of Directors for review, assessment and final determination of Officer compensation. |
| Form 990, Part VI, Line 15a | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | An independent consulting firm reviews and evaluates compensation paid by comparable independent companies and organizations. Data and recommendations are reported to the Board of Directors for review, assessment and final determination of Officer compensation. |
| Form 990, Part VI, Line 11b | Form 990, Part VI, Line 11b: Form 990 Review Process | Form 990 is reviewed by the governing body before final approval. |
| Form 990, Part VI, Line 4 | Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents | In accordance with Canadian law, in 2012 the taxpayer transitioned to the New Canadian Not-For-Profit Corporation Act through issuance of a Certificate of Continuance. Documents may be reviewed at the taxpayer's website. |
| Client Note 4 - Form 990, Part VII, Section BStatement Regarding Independent Contractor: Bieg & Associates, Inc.Chief Operating Officer received compensation of $178,088 in 2012 for services rendered as an officer of the taxpayer from Bieg & Associates, Inc. As an independent contractor, the compensation received by the officer is also included in the amount reported as paid to an Officer on Form 990, Part VII, Section A.Spouse of Chief Operating Officer received compensation of $62,554 in 2012 for accounting and consulting services rendered for taxpayer from Bieg & Associates, Inc. As an interested person, the compensation received by the spouse in also reported on Schedule L, Part IV. | ||
| Form 990, Part III, Line 4d | Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Chapter Meetings and International/National/Regional Conferences - Over twenty-five active unincorporated U.S. chapters conducted regular meetings where industry professionals spoke to members and guests on topics relevant to the organization's exempt purpose. Organization and chapters also organized and coordinated various regional/national/international conferences to provide members and non-members information on industry trends, tools and methods consistent for improving business analysis practices consistent with the organization's exempt purpose. OTHER PROGRAM SERVICES 5: Business Analysis Body of Knowledge Program (BABOK) - Program involves ongoing documentation of generally accepted practices in the field of business analysis to assist and provide guidance for Business Analysis professionals in their daily work role. The program is responsible for routine updates, accumulation of professional feedback, and distribution of BABOK materials to members and non-members for certification preparation and professional implementation. Over 10,000 online electronic editions and more than 4,500 print editions distributed to U.S. members and non-members. OTHER PROGRAM SERVICES 6: Business Analysis Competency Model Program - Program supporting ongoing documentation of model to assist business analysts in assessing their competencies,identifying areas for professional development and managing career goals.The program is responsible for review, accumulation of professional feedback, and distribution of Competency Model materials to individual and corporate members and non-members for professional use. Over 10,000 corporate and individual model packages were distributed in the tax year. OTHER PROGRAM SERVICES 7: Competency Assessment Program - Program to assist members and non-members with implementation of BABOK and Competency Model in their business and profession. Consultants representing IIBA review and assess individual and corporate competencies and make recommendations based on the Competency Model guidelines provided by IIBA. Six corporate assessments were provided during the tax year. |
| Client Note 2 - Attachment to Form 990, Schedule F:The taxpayer is a Canadian corporation that has been granted tax-exempt status in the U.S. under IRC Sec 501(c)(6). The taxpayer conducts all program services described on Schedule O from its Canadian location. The taxpayer receives member dues, meeting fees, sponsorships, certification fees and EEP program fees from individuals and businesses in the United States as well as throughout the world. In 2012, the taxpayer also had 28 local unincorporated chapters functioning in the United States. Each U.S. chapter, if it desires, is responsible for collecting chapter member dues and securing local corporate sponsorships to support its chapter activities in the U.S. No U.S. chapter remits dues or other funds to the Canadian corporation in exchange for its affiliation with the taxpayer.Only U.S. source income and expenses including a U.S. general & administrative expense allocation have been reported on this return, along with U.S. Chapter income and expenses. | ||
| Client Note 1 - Supplemental information related to Form 990, Part VII, Section A:The taxpayer is a Canadian entity with tax-exempt status in the United States under IRC Sec 503(c)(6). In 2012 there were 28 local unincorporated chapters of the taxpayer functioning in the U.S. Each of these chapters elected local members to serve as officers of the chapter. All local chapter officers were volunteers and did not receive compensation, contributions to employee benefit plans, or expense account allowances from the taxpayer or the local chapter.Attached are schedules listing the U.S. local chapter officers. |
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