2011-07-26T16:37:38-05:00 2010-12-31 Batts Morrison Wales & Lee PA 801 North Orange Avenue Suite 800 Orlando FL 32801 990 2010-01-01 135532538 The Institute of Internal Auditors Inc INST 4079371100 247 Maitland Avenue Altamonte Springs FL 327014201 David Polansky 4079371100 2011-06-29 1 4077706000 2011-06-29 2010 2016-02-24 21:20:13Z Richard Chambers 247 Maitland Avenue Altamonte Springs FL 327014201 32623864 0 X WWW.THEIIA.ORG X 1941 NY Business Association 38 37 158 400 2684174 324688 23347 117679 25643940 26330770 356619 617554 2330033 3625165 28353939 30691168 541739 120737 0 0 14750880 14060332 0 0 0 13789485 13154073 29082104 27335142 -728165 3356026 25015678 24470287 16198675 12480406 8817003 11989881 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 0 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 92 0 1 158 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 X Naohiro Mouri 10.00 X 0 0 0 Carolyn A Dittmeier 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 David Wen An Yang 10.00 X 0 0 0 Gary A Anderson 10.00 X 0 0 0 Richard Preston Nelson 10.00 X 0 0 0 Thijs Smit 10.00 X 0 0 0 Linda Yanta 10.00 X 0 0 0 Anton B van Wyk 10.00 X 0 0 0 Gervase Ndyanabo 10.00 X 0 0 0 Andrew J Dahle 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 Head 10.00 X 0 0 0 Ozlem Aykac 10.00 X 0 0 0 Edward M Dudley 10.00 X 0 0 0 Michael J Moody 10.00 X 0 0 0 Gilbert T Radford 10.00 X 0 0 0 Alan N Siegfried 10.00 X 0 0 0 Anna Nicodemus 10.00 X 0 0 0 Lawrence J Harrington 10.00 X 0 0 0 Douglas J Anderson 10.00 X 0 0 0 Jeff Erdman 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 Basil R Woller 10.00 X 0 0 0 Urton L Anderson 10.00 X 0 0 0 Thomas J Warga 10.00 X 0 0 0 Fontaine LaMare Chapman 10.00 X 0 0 0 R David Curry III 10.00 X 0 0 0 Cameron Hartling 10.00 X 0 0 0 Patricia K Miller 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 Fatimah Abu Bakar 10.00 X X 0 0 0 Philip D Tarling 10.00 X X 0 0 0 Paul J Sobel 10.00 X X 0 0 0 Michael JA Parkinson 10.00 X X 0 0 0 Oswaldo Basile 10.00 X X 0 0 0 Dennis K Beran 10.00 X X 0 0 0 Patricia E Scipio 10.00 X X 0 0 0 Anne M Mercer 10.00 X X 0 0 0 Richard F Chambers 40.00 X X 355888 0 47355 David N Polansky 40.00 X 224119 0 49074 Alan Dean 40.00 X 153030 0 20841 Ann M Rushe 40.00 X 144457 0 20104 Charles Redding 40.00 X 137247 0 30910 Lisa Heinecke 40.00 X 131917 0 26973 Judith K Burke 40.00 X 122861 0 17807 1269519 0 213064 17 0 1 0 NCS Pearson Inc 13036 Collections Center Drive Chicago IL 60693 Professional testing services 2477737 Holmes Corporation 2975 Lone Oak Drive Suite 180 Eagan MN 55121 Development/Advert. 1500656 United Healtcare Insurance Co 22703 Network Place Chicago IL 60673 Healthcare benefits 1059898 Levy Restaurant Group PO Box 4785 Atlanta GA 30302 Catering 737822 Deloitte & Touche PO Box 7247-6446 Philadelphia PA 19170 Seminars 660383 29 102829 14850 117679 Seminars & conferences 541900 10296026 10296026 Membership dues 541900 8044408 8044408 Certification/exam fee 541900 5571688 5571688 Quality assessment 541900 1197247 1197247 Publications & sub. 511120 669648 669648 551753 551753 26330770 550250 550250 22146 22146 3990 3990 3990 3990 2000000 1932696 67304 67304 67304 Miscellaneous 541900 2112102 1864414 247688 The Internal Auditor 541800 940860 940860 Website advertising 541800 342015 342015 204052 204052 3599029 30691168 26997937 2684174 891378 91585 29152 676436 11201619 569818 921991 690468 163975 70259 16206 3339647 723189 2979963 108966 3574721 154628 1136979 97624 Chapter payments 493813 Taxes 222801 Instructional materials 145044 Dues & subscriptions 106494 Costs alloc. to affil. -360844 180608 27335142 1329301 2815712 1966120 2161555 1034968 850586 9380514 4434980 6330764 4945534 12150192 11351062 2204333 2345838 25015678 24470287 3152803 3340458 6024847 7555727 5555953 1465072 1584221 16198675 12480406 X 8817003 11975031 14850 8817003 11989881 25015678 24470287 X 3356026 -183148 X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 1514103 1514103 3827760 801221 3026539 4038651 3633759 404892 4945534 Restricted investments - employee savings plan 941797 Deferred project costs 927404 Due from affiliates 476637 2345838 Deferred employee compensation 941797 Due to affiliate 642424 1584221 1 Central America and the Caribbean 0 0 Program services Onsite training classes and quality assessment review 38496 East Asia and the Pacific 0 0 Program services Onsite training classes, international convention and exam questions 178106 Europe 0 0 Program services Onsite training classes and quality assessment review 275390 Middle East and North Africa 0 0 Program services Onsite training classes and quality assessment review 66061 North America 1 1 Program services Onsite training classes and quality assessment review 260490 Russia and the Newly Independent States 0 0 Program services Quality assessment review and exam questions 18624 South America 0 0 Program services Onsite training classes and quality assessment review 26790 South Asia 0 0 Program services Onsite training classes, quality assessment review and exam questions 40090 Sub-Saharan Africa 0 0 Program services Exam questions 18309 North America 1 1 Grantmaking 29152 1 1 2 904047 47461 951508 North America General support 20036 Check North America General support 9116 Check 2 0 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: 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) 91585 Common Body of Knowledge research project and publication 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 management and leadership. X X 1 1 X X X X X X 0 1 0 Richard F Chambers 333388 0 22500 0 0 0 46500 0 855 0 403243 0 0 0 David N Polansky 189119 0 35000 0 0 0 35337 0 13737 0 273193 0 0 0 Alan Dean 94112 0 58918 0 0 0 15383 0 5458 0 173871 0 0 0 Ann M Rushe 0 0 144457 0 0 0 14502 0 5602 0 164561 0 0 0 Charles Redding 137247 0 0 0 0 0 17173 0 13737 0 168157 0 0 0 Lisa Heinecke 0 0 131917 0 0 0 14157 0 12816 0 158890 0 0 0 Part I, Line 1a The Organization paid for first-class travel for the domestic portion of an international trip taken by the President when the international business class airfare proved to be less expensive than coach. The Organization also paid for first-class travel for a portion of a trip taken by an officer in order for the officer to arrive at his destination by a specific time. The Organization paid the travel costs of the spouses of two 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 4a The President, Chief Financial Officer and Chief Information Officer of the Organization participate in a nonqualified Section 457(f) deferred compensation plan. Contributions totaling $44,000 were deposited into the plan during the year ended December 31, 2010 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. 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. Form 990, Part VII, Section A, Line 1a, Column B: Guenther Meggeneder, Philip D. Tarling, Michael J.A. Parkinson and Dennis K. Beran each devoted an average of 2 hours per week to related organizations. Richard F. Chambers, David N. Polansky, Paul J. Sobel and Patricia E. Scipio each devoted an average of 4 hours per week to related organizations. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized loss on investments and other assets: -183,148. Total to Form 990, Part XI, Line 5: -183,148. Form 990, Part VII, Section A, Line 1a: During the year ended December 31, 2010, the Organization paid $70,000 to Basil Woller & Associates, LLC for consulting services. Basil Woller & Associates, LLC is 100% owned by director Basil R. Woller. 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 1 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 Institute of Internal Auditors-Research Foundation B 91585 Fair market value Institute of Internal Auditors-Research Foundation O 183132 Fair market value Institute of Internal Auditors-Research Foundation P 1016744 Fair market value Canadian Institute of Internal Auditors C 102829 Fair market value Institute of Internal Auditors-Research Foundation N 686135 Fair market value