2013-10-31T10:04:58-07:00 2012-12-31 Westbrook McGrath Bridges Orth & Bray 2810 Premiere Parkway Ste 200 Duluth GA 30097 990 2012-01-01 980531371 Intl Institute of Business Analysis co McMillan LLP INTL 8667894488 Brookfield Place 181 Bay Street Toronto Ontario CA M5J 2T3 Alain Arseneault 2013-10-31 true K Clifford Bray II P00050185 7706229885 2012 2016-02-25 16:41:14Z X 2614010 false false X www.theiiba.org X 2006 CA 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. 13 12 0 200 113680 87756 549434 729605 1449868 1770540 16 185 65399 113680 2064717 2614010 0 0 0 0 0 1321234 2260920 1321234 2260920 743483 353090 1236921 1555347 0 1236921 1555347 X 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. false false 417800 408625 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. 181045 168574 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. 153140 361041 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. 115676 1458406 867661 false true false false false false false false false false true false false false false false false false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false true true CA false false false false false false false false false X 13 12 false false true false false false false true true false true true true true true false false false true true false NC AL X X Debra Bieg 4166998088 701 Rossland Rd East 356 Whitby Ontario CA L1N 9K3 X Tony Tarantelli 0.00 0.00 X 0 0 0 Ken Fulmer 15.00 0.00 X 0 0 0 Charles Millhollan 15.00 0.00 X 0 0 0 Brenda Kerton 15.00 0.00 X 0 0 0 Sarah Gibson 0.00 0.00 X 0 0 0 Michael Augello 15.00 0.00 X 0 0 0 Michele Maritato 0.00 0.00 X 0 0 0 Teresa Cheung 15.00 0.00 X 0 0 0 Kitty Hass 15.00 0.00 X 0 0 0 Alain Arseneault 15.00 0.00 X 0 0 0 Indira Mitra 15.00 0.00 X 0 0 0 Jonathan Kupersmith 0.00 0.00 X 0 0 0 Dave Bieg 45.00 0.00 X 178088 0 0 Michael Gladstone 45.00 0.00 X 172761 0 4299 Kevin Brennan 45.00 0.00 X 172761 0 467 Kathleen Barret 45.00 0.00 X 198775 0 4293 Tracy Cook 40.00 0.00 X 136966 0 2167 Julian Sammy 40.00 0.00 X 116181 0 0 Maureen McVey 40.00 0.00 X 109846 0 4247 1085378 15473 7 false true true Sandra Micallef Consulting Inc 28 Violetridge Court Brampton Ontario CA L6P 2W4 IT Consulting 138715 Paton Consulting Services Corp 6061 Caymus Loop Windermere FL 34786 Consulting 130185 GigiMigi Inc 38 Shouldice Corut Toronto Ontario CA M2L 2S4 IT Consulting 100855 Bieg & Associates Inc 2687 Bonaire Terrace Marietta GA 30066 See Statement 240642 4 626106 103499 729605 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 155850 155850 1770540 185 185 0 0 0 0 0 0 0 Advertising/Job Posting 519130 113680 113680 113680 2614010 1770540 113680 185 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3914 3914 0 0 0 1526 1526 0 3771 3771 0 0 202 202 0 Certification Program Expenses 153140 153140 Meeting/Conf Expenses 181045 181045 Competency Assess Exp 417800 417800 International Admin Exp Alloc 1599769 1599769 -100247 115676 -215923 2260920 867863 1393057 0 1012769 1040133 0 0 0 0 0 0 0 0 888272 407056 173749 481216 0 0 0 0 50403 33998 1236921 1555347 0 0 X 1236921 1555347 1236921 1555347 1236921 1555347 X 353090 -34664 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1326 679 647 886946 406377 480569 481216 North America 1 45 See attached statement. See attached statement. 2293707 1 45 1 45 2293707 2293707 false false false false false false Additional Supplemental Information See Attached Statement. X X X X false false false Michael Gladstone 172761 4299 177060 Kevin Brennan 172761 467 173228 Kathleen Barret 198775 4293 203068 Dave Bieg 178088 178088 Jennifer Laws Child of BOD 10098 Part Time Employee false Bieg & Associates Inc Spouse of COO 62554 Accounting/Consulting false 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. 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.