2026-04-24T11:03:44-05:00 2025-06-30 991856619 GRANT THORNTON ADVISORS LLC 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2024-07-01 222679694 INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 CHRISTINE MILLAWAY CFO & SVP 2015739000 2026-04-23 1 0 DANIEL ROMANO P00504182 2125990100 2024 2025-03-06 01:10:19Z CHRISTINE MILLAWAY CPA 10 PARAGON DRIVE MONTVALE NJ 07645 24369260 0 X HTTPS://WWW.IMANET.ORG/EN/IMA-CERTIFICATIONS X 1985 NJ TO DEVELOP, ADMINISTER, AND PROMOTE CERTIFICATION DESIGNED TO VALIDATE (CONTINUED IN SCH O) MASTERY OF THE RELEVANT BODY OF KNOWLEDGE AND PRACTICAL SKILLS BY MANAGEMENT ACCOUNTING AND FINANCE PROFESSIONALS. 5 4 13 20 0 0 0 372250 19937006 22180473 721378 396862 85113 186838 20743497 23136423 0 0 0 0 1715933 1964971 0 0 0 24058730 20505220 25774663 22470191 -5031166 666232 345842 556094 11208793 10187415 -10862951 -9631321 TO DEVELOP, ADMINISTER, AND PROMOTE CERTIFICATION DESIGNED TO VALIDATEMASTERY OF THE RELEVANT BODY OF KNOWLEDGE AND PRACTICAL SKILLS BYMANAGEMENT ACCOUNTING AND FINANCE PROFESSIONALS. 0 0 THE INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS, INC. EXISTS TODEVELOP AND ADMINISTER THE EXAMINATIONS FOR THE CERTIFIED MANAGEMENTACCOUNTANT (CMA), CERTIFIED IN STRATEGY AND COMPETITIVE ANALYSIS(CSCA), AND THE FINANCIAL AND MANAGERIAL ACCOUNTING ASSOCIATE (FMAA)DESIGNATIONS. 8,158 CMA CERTIFICATES WERE AWARDED IN FISCAL YEAR 2025,AND ACTIVE CMA PROGRAM PARTICIPANTS (CMAS AND CANDIDATES) AT FISCALYEAR-END TOTALED 105,191. 0 1 0 0 0 0 0 0 0 0 0 0 1 1 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 1 1 0 1 0 0 13 1 0 1 IN 0 0 0 0 0 0 X 5 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CHRISTINE MILLAWAY 2015739000 10 PARAGON DRIVE SUITE 1 MONTVALE NJ 07645 X ELLA SUPONITSKIY TREASURER/VP - CERT. & EXAMS 40.00 0.00 X X 222756 0 13069 SUNIL S DESHMUKH CMA CBM PRESIDENT 1.00 8.00 X X 0 0 0 RICHARD T BRADY CMA CGFM SECRETARY 1.00 6.00 X X 0 0 0 PETER J DOLANCMACFMCSCACPA MEMBER 1.00 6.00 X 0 0 0 AKOMU OMOYE OKOH CMA CSCA CA MEMBER 1.00 2.00 X 0 0 0 CHRISTINE MILLAWAY CPA CFO 0.50 39.50 X 0 386229 17212 ELLEN GUREVICH CAE VICE PRESIDENT (THRU 01/25) 20.00 20.00 X 0 302144 16257 PATRICIA STEFANCZYK CAE VICE PRESIDENT 20.00 20.00 X 0 270857 14624 JACKIE OPPENHEIM VICE PRESIDENT 20.00 20.00 X 0 291763 15844 TRAVIS WILLARD SR VICE PRESIDENT 20.00 20.00 X 0 335532 14852 DIANNA STEINBACH CHIEF GROWTH & MARKETING OFFICER 20.00 20.00 X 0 302353 11247 222756 1888878 103105 6 0 1 0 0 372250 372250 CERTIFICATION EXAM PRO 611710 22180473 22180473 0 0 22180473 332291 332291 1297408 1232837 64571 64571 64571 ALLOCATED INC IMA IND. 900099 186838 186838 186838 23136423 22180473 0 583700 282490 1004258 564244 113979 12570 759154 271903 9882 7058 ALLOCATED SUPPORT EXPEN 13822090 ADMINISTRATION EXPENSES 5336254 OTHER TAXES 238765 IMA EGYPT EXPENSES 31264 16280 22470191 2919 4548 0 0 0 0 0 0 0 0 0 0 342923 551546 345842 556094 154185 345067 10242305 9367566 812303 474782 11208793 10187415 X -10862951 -9631321 -10862951 -9631321 345842 556094 666232 565398 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 OTHER ASSETS IN IMA INDIA 452160 INVESTMENT IN SUBSIDIARY 96587 OTHER ASSETS IN IMA EGYPT 2799 551546 OTHER LIABILITIES IN IMA INDIA 22375 OTHER LIABILITIES IN IMA EGYPT 110430 DUE TO AFFILIATE 341977 474782 X PART X, LINE 2: LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) IMA, IMAMEF, IMARF AND IMA PRODUCTS AND SERVICES, LLC (A NON-OPERATING ENTITY) WERE INCORPORATED IN THE STATE OF NEW JERSEY AND ARE EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND, THEREFORE, HAVE MADE NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. ICMA IS CURRENTLY EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(6) OF THE CODE. IMA, IMAMEF, IMARF, IMA PRODUCTS AND SERVICES, LLC AND ICMA HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (THE "IRS") NOT TO BE "PRIVATE FOUNDATIONS" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX PAYABLE FOR THE YEAR ENDED JUNE 30, 2025. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, CHANGE IN NET ASSETS OR CASH FLOWS. SOUTH ASIA 0 0 INVESTMENT 452160 MIDDLE EAST AND NORTH AFRICA 0 0 INVESTMENT 2799 0 0 0 0 0 0 454959 0 454959 0 0 1 0 0 1 PART I, LINE 3: THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. 0 0 0 CHRISTINE MILLAWAY CPA CFO 0 364329 0 21900 0 0 0 13800 0 3412 0 403441 0 0 TRAVIS WILLARD SR VICE PRESIDENT 0 320682 0 14850 0 0 0 13384 0 1468 0 350384 0 0 ELLEN GUREVICH CAE VICE PRESIDENT (THRU 01/25) 0 276323 0 25821 0 0 0 12512 0 3745 0 318401 0 0 DIANNA STEINBACH CHIEF GROWTH & MARKETING OFFICER 0 287953 0 14400 0 0 0 9779 0 1468 0 313600 0 0 JACKIE OPPENHEIM VICE PRESIDENT 0 268408 0 23355 0 0 0 12099 0 3745 0 307607 0 0 PATRICIA STEFANCZYK CAE VICE PRESIDENT 0 248854 0 22003 0 0 0 10879 0 3745 0 285481 0 0 ELLA SUPONITSKIY TREASURER/VP - CERT. & EXAMS 203856 0 18900 0 0 0 9324 0 3745 0 235825 0 0 0 PART I, LINE 3 THE SVP & CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) AND THE TREASURER ARE OFFICERS OF THE ENTITY. COMPENSATION OF OFFICERS, IF ANY, IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION MEETINGS ARE CONTEMPORANEOUSLY RECORDED. FORM 990, PART VII, SECTION A, LINE 1 AND SCHEDULE J, PART II: VARIOUS INDIVIDUALS REPORTED IN THE ICMA FORM 990 ARE PAID BY AN AFFILIATED ORGANIZATION, INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC. ("IMA"). FORM 990, PART VII AND SCHEDULE J, PART II REPORT THE COMPENSATION AS HAVING BEEN PAID BY IMA. HOWEVER, A PORTION OF THE INDIVIDUALS' COMPENSATION IS REIMBURSED BY ICMA BASED ON SERVICES RENDERED TO THAT ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS SOME OF ICMA'S CURRENT OFFICERS AND DIRECTORS, AS REPORTED IN FORM 990 PART VII-A, ARE SERVING AS BOARD MEMBERS AND/OR OFFICERS OF IMA'S RELATED ENTITIES DURING TAX YEAR OF 2024. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS A COPY OF THE RETURN IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT BOARD MEMBERS, OFFICERS AND EMPLOYEES, IF ANY, REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE IN ACCORDANCE WITH THE POLICIES AND PROCEDURES OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.). THE CEO AND BOARD CHAIR OF THE ETHICS COMMITTEE OF THE 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. FORM 990, PART VI, SECTION B, LINE 15 PROCESS FOR DETERMINING COMPENSATION THE SVP AND CFO OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.) AND TREASURER ARE OFFICERS OF THE ENTITY. COMPENSATION OF OFFICERS, IF ANY, IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE CONTROLLING AFFILIATE'S BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION. MEETINGS ARE CONTEMPORANEOUSLY RECORDED. THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY OF THE CONTROLLING AFFILIATE (INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC.), AND THE ENTITY'S GOVERNING DOCUMENTS ARE AVAILABLE ON THE CONTROLLING AFFILIATE'S WEBSITE. THE FORM 1023 IS AVAILABLE UPON WRITTEN REQUEST. THE ENTITY'S FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE AND UPON WRITTEN REQUEST. FORM 990, PART VII: ELLA SUPONITSKIY, THE TREASURER AND VICE PRESIDENT - CERTIFICATE & EXAMS IS ONLY COMPENSATED FOR HER ROLE AS VICE PRESIDENT AND NOT IN HER ROLE AS TREASURER. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT. IMA RESEARCH FOUNDATION INC 10 PARAGON DRIVE MONTVALE NJ 07645 223323222 EDUCATION NJ 501(C)(3) LINE 12A, I IMA 0 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222659674 EDUCATION NJ 501(C)(3) LINE 10 NONE 0 INST OF MGMT ACCTS MEMORIAL EDU FUND 10 PARAGON DRIVE MONTVALE NJ 07645 222673344 GRANT SUPPORT NJ 501(C)(3) LINE 12A, I IMA 0 STICHTING INST OF MGMT ACCTS THE NETHERLANDS GUSTAV MAHLERPLEIN 28 AMSTERDAM AMSTERDAM NL 1082 MA 999999999 EDUCATION SUPPORT NL 501(C)(3) IMA 0 IMA SERVICES INC (IMAS) 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 EDUCATION SERVICE NJ IMA C 0 INST OF MGMT ACCTS INDIA PRIVATE LTD 2001 URMI EST TWR A 20TH FL 95 GK MUMBAI IN 999999999 EDUCATION SUPPORT SERVICE IN ICMA C 186837 452160 0.99000 1 IMA SOUTH EAST ASIA PTE LTD 20 COLLYER QUAY 09-01 SN 049319 999999999 EDUCATION SUPPORT SN IMA C 0 IMA EGYPT FOR CONSULTANCY BLDG NO 5 ZIZINIA RESORT TH SETTLEMENT NEW CAIRO EG 999999999 EDUCATION SUPPORT EG IMAICMA C 2799 0.50000 1 IMA ARABIA AL-WURUD KING ABDULLAH RD RIYADH SA 8124-12253 999999999 EDUCATION SUPPORT SA IMA C 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC D 377965 FMV