2024-04-30T15:09:54-05:00 2023-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2022-07-01 222659674 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC INST 2075739000 10 PARAGON DRIVE MONTVALE NJ 07645 CHRISTINE MILLAWAY CFO & SVP 2015739000 2024-04-30 1 CHRISTINE MILLAWAY XXX-XX-XXXX 0 DANIEL ROMANO P00504182 2125990100 2024-04-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL DEPRISCO 10 PARAGON DRIVE MONTVALE NJ 07645 28802396 0 X WWW.IMANET.ORG X 1919 NJ TO PROVIDE A FORUM FOR RESEARCH, PRACTICE DEVELOPMENT, EDUCATION, KNOWLEDGE (CONTINUED IN SCH O) SHARING AND THE ADVOCACY OF THE HIGHEST ETHICAL AND BEST BUSINESS PRACTICES IN MANAGEMENT ACCT & FINANCE. 37 35 132 2700 140300 0 140194 136372 19234952 18806903 1369738 1034292 839745 849269 21584629 20826836 336319 244956 0 0 20172516 19141548 0 0 0 6989230 3648122 27498065 23034626 -5913436 -2207790 56534906 47304030 47457118 40065243 9077788 7238787 TO PROVIDE A FORUM FOR RESEARCH, PRACTICE DEVELOPMENT, EDUCATION, KNOWLEDGE SHARING, AND THE ADVOCACY OF THE HIGHEST ETHICAL AND BEST BUSINESS PRACTICES IN MANAGEMENT ACCOUNTING & FINANCE. 0 0 11572596 244956 16380899 MEMBERSHIP SERVICES PROVIDED OPPORTUNITIES FOR MEMBERS TO INCREASE THEIR KNOWLEDGE OF ACCOUNTING PRACTICES AND METHODS WITH EMPHASIS ON MANAGEMENT ACCOUNTING, AND TO INCREASE THEIR INDIVIDUAL CAPABILITIES. NETWORKING OPPORTUNITIES THROUGH CHAPTERS AND COUNCILS ENABLE MEMBERS TO LEARN FROM EACH OTHER AND PARTICIPATE IN LOCAL EDUCATIONAL EVENTS. ONLINE COMMUNITIES ARE ALSO PROVIDED TO CONNECT MEMBERS FROM ALL REGIONS. IN FISCAL YEAR 2023, YEAR-END MEMBERSHIP WAS 137,905. 3250027 0 2393496 EDUCATIONAL OPPORTUNITIES ARE PROVIDED TO ASSIST INDIVIDUALS PREPARING FOR THE CERTIFICATION EXAMINATION IN MANAGEMENT ACCOUNTING, AND TO MAINTAIN PROFESSIONAL CREDENTIALS IN MANAGEMENT ACCOUNTING. IN FISCAL YEAR 2023, CONTINUING EDUCATION COURSE CREDIT HOURS PROVIDED TO MEMBERS AND THE GENERAL PUBLIC TOTALED 483,651. 2454141 0 1120 PUBLICATION OF ACCOUNTING PERIODICALS AND LITERATURE, AND ACCOUNTING RESEARCH STATEMENTS AND POSITION, AVAILABLE TO MEMBERS AND THE GENERAL PUBLIC TO INCREASE KNOWLEDGE AND ACCESS TO INFORMATION, IN MANAGEMENT ACCOUNTING PRACTICES AND METHODS. IN FISCAL YEAR 2023, YEAR-END MEMBERSHIP WAS 137,905 AND GENERAL PUBLIC PERIODICAL AND LITERATURE PURCHASED TOTALED 7. 17276764 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 1 X 114 0 1 132 1 1 1 1 CH IN NL SN AE 0 0 0 0 0 0 0 0 0 0 X 37 35 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X CHRISTINE MILLAWAY 2015739000 10 PARAGON DRIVE SUITE 1 MONTVALE NJ 07645 JEFFREY THOMSON CMA CSCA CAE PRESIDENT & CEO 39.00 1.00 X X 712599 0 22846 MICHAEL DEPRISCO PRESIDENT & CEO (BEG 04/23) 39.00 1.00 X X 0 0 0 GWEN VAN BERNE CMA CHAIR 6.00 3.00 X X 0 0 0 RICHARD T BRADY CMA CGFM CHAIR ELECT 4.00 3.00 X X 0 0 0 J STEPHEN MCNALLY CMA CPA CHAIR EMERITUS 4.00 3.00 X X 0 0 0 AHMED HASSAN CMA DIRECTOR 2.00 0.00 X 0 0 0 ALI FATIH DALKILICCMACSCACIA DIRECTOR 2.00 0.00 X 0 0 0 BERNICE JENKINS CMA CPA DIRECTOR 4.00 0.00 X 0 0 0 BRAD LEDFORD CMA CPA DIRECTOR 2.00 0.00 X 0 0 0 BRIGITTE DE GRAAF CMA DIRECTOR 2.00 0.00 X 0 0 0 CATHERINE B LONG CMA DIRECTOR 2.00 0.00 X 0 0 0 CHARLES R WRIGHTCMACGMACPA DIRECTOR 2.00 0.00 X 0 0 0 DANA C RIESSCMACFMCPACPIM DIRECTOR 4.00 0.00 X 0 0 0 DEBORAH C MICHALOWSKI CPA DIRECTOR 2.00 0.00 X 0 0 0 DEREK ALAN FUZZELLCMACSCACPA DIRECTOR 4.00 0.00 X 0 0 0 DR DI WU CMA CPA DIRECTOR 2.00 0.00 X 0 0 0 DR RINKU BHATTACHARYA CMACPA DIRECTOR 2.00 0.00 X 0 0 0 DR ROOPA VENKATESH CMA DIRECTOR 2.00 0.00 X 0 0 0 ERIC L LENARD CMA CFM DIRECTOR 2.00 0.00 X 0 0 0 FATEMA ELZAHRAA EL WAKEEL CMA DIRECTOR 2.00 0.00 X 0 0 0 FEMKE AARTS CMA CFE DIRECTOR 2.00 0.00 X 0 0 0 GERALD T RATIGANJRCMACSCA DIRECTOR 2.00 0.00 X 0 0 0 HESSEL H F BROUWER CMA DIRECTOR 2.00 0.00 X 0 0 0 JANE E KARLI CMA DIRECTOR 2.00 0.50 X 0 0 0 JAVVADI H RAO CMA CFM CIA FCMA DIRECTOR 2.00 0.00 X 0 0 0 JAYWARDHAN SEMWAL CMA DIRECTOR 2.00 0.00 X 0 0 0 JOSCEL BARRIO DELOS CIELOS CMA CSCA DIRECTOR 2.00 0.00 X 0 0 0 LAURIE A BERGMAN CMA CPA DIRECTOR 2.00 0.00 X 0 0 0 MICHAEL J PHILLIPS CMA CFM CTP DIRECTOR 2.00 0.00 X 0 0 0 PAMELA R HOGANSCMACSCA CPA DIRECTOR 2.00 0.00 X 0 0 0 PATTI A HUMBLE CMA CFM CPA DIRECTOR 2.00 0.00 X 0 0 0 PETER J DOLANCMACFMCSCACPA DIRECTOR 4.00 0.50 X 0 0 0 QING ZHU CMA CSCA DIRECTOR 2.00 0.00 X 0 0 0 SRIKRISHNA MANKAL CMA DIRECTOR, NON-VOTING 2.00 2.00 X 0 0 0 SUNIL S DESHMUKH CMA CBM DIRECTOR 2.00 0.00 X 0 0 0 TONY SHEUNG FAI KAM CMA DIRECTOR 2.00 0.00 X 0 0 0 YI ZHANG CMA DIRECTOR 4.00 0.00 X 0 0 0 ZHANGUANG DI CMA DIRECTOR 2.00 0.00 X 0 0 0 RUSS PORTER CMA CFM CSCA SR VICE PRESIDENT & CFO 38.50 1.50 X 411194 0 20324 ELLEN GUREVICH CAE VICE PRESIDENT 20.00 20.00 X 267288 0 19200 PADRAIG HARE CAE CGEIT VICE PRESIDENT (THRU 01/23) 20.00 20.00 X 271132 0 12810 PATRICIA STEFANCZYK CAE VICE PRESIDENT 20.00 20.00 X 249185 0 16657 LOREAL JILES VICE PRESIDENT 19.50 20.50 X 218475 0 17090 STEVE SHANNON DIRECTOR (THRU 03/23) 20.00 20.00 X 235822 0 12999 2365695 0 121926 59 0 1 0 THE GATE WORLDWIDE LLC 71 5TH AVE FLOOR 8 NEW YORK NY 10003 ADVERTISING 3390800 VALTECH SOLUTIONS INC PO BOX 734960 CHICAGO IL 60673 IT SERVICES 903154 PERSONIFY INC 6500 RIVER PLACE BLVD BLDG III 2 AUSTIN TX 78730 IT SERVICES 607168 STERN STRATEGY GROUP 176 WOOD AVENUE SOUTH SUITE 300 ISELIN NJ 08830 PUBLIC RELATIONS 430300 MARKETING GENERAL INC 625 N WASHINGTON ST SUITE 450 ALEXANDRIA VA 22314 ADVERTISING 387709 10 136372 136372 MEMBERSHIP DUES 611600 16365368 16365368 CONFERENCES 611600 1803222 1803222 EDUCATION PROGRAMS 611600 496893 496893 SUBSCRIPTIONS 611600 141420 1120 140300 18806903 384914 384914 740357 740357 8624938 7975560 649378 649378 649378 CREDENTIALING 900099 105659 105659 MISC INCOME 900099 2355 2355 ALLOCATED INC IMA IND. 900099 722 722 176 176 108912 20826836 18775515 140300 1774649 157357 157357 33500 33500 54099 54099 1830598 255000 1575598 13400361 10060066 3340295 648796 107071 541725 2276688 1773027 503661 985105 150409 834696 600559 600559 101500 9780 91720 23548 23548 1711662 920042 791620 5563740 5550530 13210 1732774 1202535 530239 1434583 356304 1078279 1174774 851601 323173 811785 554216 257569 1858150 1599534 258616 80912 1160 79752 268725 268725 834703 7319 827384 368949 2864 366085 TAXES & OTHER EXPENSES 1620898 1620898 MEMBERSHIP DUES 399743 23147 376596 EDUCATION & TRAINING 295093 269519 25574 COMMISSION 277342 277342 -15511318 -8829281 -6682037 23034626 17276764 5757862 0 1410535 1646964 242855 157062 1786096 1140055 20525481 14598149 6485434 5927332 32721381 23106251 13888605 15326366 56534906 47304030 7958644 7423571 10219177 9982791 29279297 22658881 47457118 40065243 X 9077788 7238787 9077788 7238787 56534906 47304030 X -2207790 204894 163895 X X 0 1 X 1 0 X 143188 138535 2060938 140194 136372 2619227 20640966 21029637 20049235 19234952 18806903 99761693 20784154 21168172 22110173 19375146 18943275 102380920 113250 105800 102110 104260 101500 526920 0 113250 105800 102110 104260 101500 526920 101854000 1382265 1431774 1237222 1345281 1125271 6521813 1382265 1431774 1237222 1345281 1125271 6521813 156029 126608 346325 69746 108912 807620 22322448 22726554 23693720 20790173 20177458 109710353 0.92840 0.92410 0.05940 0.06210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 735. 2019 AMOUNT: $ 371. 2020 AMOUNT: $ 274,057. 2021 AMOUNT: $ -6,358. 2022 AMOUNT: $ 3,077. CREDENTIALING - 2018 AMOUNT: $ 131,446. 2019 AMOUNT: $ 113,429. 2020 AMOUNT: $ 71,468. 2021 AMOUNT: $ 76,104. 2022 AMOUNT: $ 105,659. HONOR SOCIETY MEMBERSHIP - 2018 AMOUNT: $ 22,450. 2019 AMOUNT: $ 12,550. 2020 AMOUNT: $ 800. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 0. CANCELLATION FEE - 2018 AMOUNT: $ 1,398. 2019 AMOUNT: $ 258. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 176. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 998000 998000 6574148 5211471 1362677 2945628 2881029 64599 10007705 6505649 3502056 5927332 RESERVE FUND 13921201 DUE FROM AFFILIATES 915630 OTHER NON-INVESTMENT 352839 ROU ASSETS 133761 OTHER ASSETS FROM IMA INDIA 1615 OTHER ASSETS FROM IMA EGYPT 1320 15326366 DUE TO AFFILIATES 21168776 ACCRUED PENSION LIABILITY 1180478 LEASE OBLIGATIONS 124733 ACCRUED PAYROLL 78679 PERSONIFY RECEIPTS 74136 OTHER LIABILITIES FROM IMA EGYPT 32058 OTHER LIABILITIES FROM IMA INDIA 21 22658881 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 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, 2023. 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. 1 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 8 39 PROGRAM SERVICES MARKETING & RELATED SERVICES 7003023 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 2 4 PROGRAM SERVICES MARKETING & RELATED SERVICES 1066612 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 3 9 PROGRAM SERVICES MARKETING & RELATED SERVICES 2588131 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 1 7 INVESTMENTS 1615 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SCHOLARSHIPS, GRANTS & AWARDS GRANT PAYMENTS 53426 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 INVESTMENTS 159813 14 59 0 0 14 59 10872620 0 10872620 EAST ASIA AND THE PACIFIC SCHOLARSHIPS, GRANTS & AWARDS 25469 0 1 0 0 1 0 0 1 PART I, LINE 2: PROCEDURE FOR MONITORING USE OF GRANT FUNDS OUTSIDE THE UNITED STATES ANNUAL REVIEW OR DUE DILIGENCE IS PERFORMED FOR ALL GRANT RECIPIENTS. CONTRIBUTIONS ARE MADE TO KNOWN ORGANIZATIONS AND WORK ARE CLOSELY ALIGNED WITH IMA'S MISSION, OBJECTIVE AND VALUES. PART III ACCOUNTING METHOD: PART I, LINE 3: METHOD USED TO ACCOUNT FOR EXPENDITURES AND GRANTS THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. PART II, LINE 1: METHOD USED TO ACCOUNT FOR EXPENDITURES AND GRANTS THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING. 1 INSTITUTE OF MANAGEMENT ACCOUNTANTS MEMORIAL EDUCATION FUND INC 10 PARAGON DR MONTVALE NJ 07645 222673344 501(C)(3) 104939 0 UNRESTRICTED SUPPORT OF ORG MISSION THE PHD PROJECT ASSOCIATION 3 CHESTNUT RIDGE ROAD MONTVALE NJ 07645 202610773 501(C)(3) 25000 0 SPONSORSHIP/AWARDS ASHLAND UNIVERSITY 401 COLLEGE AVENUE ASHLAND OH 44805 340714626 501(C)(3) 5500 0 SPONSORSHIP/AWARDS AMERICAN ACCOUNTING ASSOCIATION 9009 TOWN CTR PKWY LAKEWOOD RANCH FL 34202 396030166 501(C)(3) 5250 0 SPONSORSHIP/AWARDS 4 0 SCHOLARSHIPS, GRANTS & AWARDS 41 33500 PART I, LINE 2: PROCEDURE FOR MONITORING USE OF GRANT FUNDS INSIDE THE UNITED STATES ANNUAL REVIEW OR DUE DILIGENCE IS PERFORMED FOR ALL GRANT RECIPIENTS. CONTRIBUTIONS ARE MADE TO KNOWN ORGANIZATIONS AND WORK ARE CLOSELY ALIGNED WITH IMA'S MISSION, OBJECTIVE AND VALUES. X X 1 1 X X X X X 0 0 0 0 0 0 0 0 0 JEFFREY THOMSON CMA CSCA CAE PRESIDENT & CEO 647073 0 65526 0 0 0 20400 0 2446 0 735445 0 0 0 RUSS PORTER CMA CFM CSCA SR VICE PRESIDENT & CFO 381269 0 29925 0 0 0 12200 0 8124 0 431518 0 0 0 ELLEN GUREVICH CAE VICE PRESIDENT 243130 0 24158 0 0 0 11076 0 8124 0 286488 0 0 0 PADRAIG HARE CAE CGEIT VICE PRESIDENT (THRU 01/23) 247793 0 23339 0 0 0 10733 0 2077 0 283942 0 0 0 PATRICIA STEFANCZYK CAE VICE PRESIDENT 226093 0 23092 0 0 0 10192 0 6465 0 265842 0 0 0 STEVE SHANNON DIRECTOR (THRU 03/23) 109037 0 126785 0 0 0 9535 0 3464 0 248821 0 0 0 LOREAL JILES VICE PRESIDENT 199332 0 19143 0 0 0 8966 0 8124 0 235565 0 0 0 PART I, LINE 1A IN REGARD TO FIRST-CLASS TRAVEL, THE INSTITUTE OF MANAGEMENT ACCOUNTANTS, INC. TRAVEL POLICY STATES AIRLINE TRAVEL FOR ITINERARIES OF LESS THAN SIX HOURS WILL BE BOOKED IN COACH CLASS. BUSINESS TRAVEL MAY BE AUTHORIZED BY THE PRESIDENT WHEN THE TOTAL ELAPSED TIME IS SIX HOURS OR MORE. IN REGARDS TO COMPANION TRAVEL, THE POLICY STATES WHEN THE PRESENCE OF THE CHAIR'S SPOUSE AT AN IMA FUNCTION IS DEEMED APPROPRIATE, WITH PROPER APPROVAL BY THE GOVERNANCE COMMITTEE, THE SPOUSE'S EXPENSE WILL BE REIMBURSED UPON REQUEST ONLY IF DEEMED AN APPROPRIATE BUSINESS REASON WHERE THE CHAIR'S SPOUSE HAS ASSIGNED DUTIES TO PERFORM AS PART OF THE TRIP/FUNCTION. SCHEDULE J, PART I, LINE 7: AMOUNTS INCLUDED ON PART II COLUMN B(II) REPRESENT BONUS PAYMENTS. THESE AMOUNTS WERE INCLUDED IN THE INDIVIDUAL 2022 W-2S AND APPROVED BY THE BOARD. FORM 990, PART I, LINE 20: FOREIGN RELATED ENTITIES ACTIVITIES IMA HAS ELECTED TO FILE FORM 990 ON A CONSOLIDATED BASIS, A BASIS CONSISTENT WITH ITS AUDITED FINANCIAL STATEMENTS, AND HAS INCLUDED THE ACTIVITY OF ITS FOREIGN RELATED ORGANIZATIONS LISTED ON SCHEDULE R, INCLUDING IMA SOUTH EAST ASIA PTE. LTD. AND STICHTING INSTITUTE OF MANAGEMENT ACCOUNTANTS, THE NETHERLANDS. THE FOLLOWING BALANCES AS WELL AS ALL ACTIVITIES OF ABOVE FOREIGN RELATED ORGANIZATIONS, DURING THE FISCAL YEAR 2022, INCLUDING PROGRAM SERVICES, ARE INCLUDED ON IMA'S FORM 990. IMA SOUTH EAST ASIA PTE. LTD. NET ASSETS: (3,495,804) REVENUE: 0 EXPENSES: (657,127) STICHTING INSTITUTE OF MANAGEMENT ACCOUNTANTS, THE NETHERLANDS NET ASSETS: (1,596,917) REVENUE: 32,214 EXPENSES: (300,584) FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OR STOCKHOLDERS IMA IS AN ACCOUNTING MEMBERSHIP AND EDUCATION ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE AUDIT SUBCOMMITTEE OF THE PERFORMANCE OVERSIGHT & AUDIT COMMITTEE IS RESPONSIBLE FOR REVIEW AND APPROVAL OF FORM 990 BEFORE FILING. MEETING MINUTES ARE CONTEMPORANEOUSLY RECORDED. ALL BOARD MEMBERS HAVE AN OPPORTUNITY TO REVIEW AND COMMENT ON FORM 990 AFTER THE AUDIT SUBCOMMITTEE REVIEW AND BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT BOARD MEMBERS, OFFICERS AND EMPLOYEES REVIEW AND SIGN A CONFLICT OF INTEREST STATEMENT AND DISCLOSURE ANNUALLY. THE CEO AND BOARD CHAIR OF THE ETHICS COMMITTEE 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 ASSOCIATION'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 CEO AND CFO ARE OFFICERS OF THE ASSOCIATION. COMPENSATION OF OFFICERS, IF ANY, IS REVIEWED AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD ANNUALLY AFTER REVIEW OF COMPARABLE DATA AND DELIBERATION. MEETINGS ARE CONTEMPORANEOUSLY RECORDED. FORM 990, PART VI, SECTION C, LINE 19 HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ASSOCIATION'S CONSOLIDATED AUDITED FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE ASSOCIATION'S FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE AND UPON WRITTEN REQUEST. FORM 1023 AND FORM 990-T, IF FILED, ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: ADJUSTMENT FOR POST RETIREMENT ACCOUNT 163,895. 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 PRODUCTS & SERVICES LLC 10 PARAGON DRIVE MONTVALE NJ 07645 232364433 EDUCATION MATERIALS NJ 0 0 IMA INST OF MGMT ACCTS DUBAI BRANCH OFFICE BLOCK 3 OFFICE G14 DUBAI KNOWLEDG PO BOX DUBAI AE EDCATION SUPPORT SERVICE AE 0 0 IMA INST OF MGMT ACCTS EUROPE OFFICE BLEICHERWEG 108002 ZURICH SZ EDUCATION SUPPORT SERVICE SZ 0 0 IMA INST OF MGMT ACCTS (SHANGHAI) REP OFFICE 1717 NANJING WEST ROAD BUILDING 3 JINGAN DISTRICT SHANGHAI CH EDUCATION SUPPORT SERVICE CH 3835000 698339 IMA INST OF CERTIFIED MGMT ACCTS INC 10 PARAGON DRIVE MONTVALE NJ 07645 222679694 CERTIFICATION NJ 501(C)(6) IMA 1 INST OF MGMT ACCTS MEMORIAL EDU FUND 10 PARAGON DRIVE MONTVALE NJ 07645 222673344 GRANT SUPPORT NJ 501(C)(3) LINE 12A, I IMA 1 IMA RESEARCH FOUNDATION INC 10 PARAGON DRIVE MONTVALE NJ 07645 223323222 EDUCATION NJ 501(C)(3) LINE 12A, I IMA 1 STICHTING INST OF MGMT ACCTS THE NETHERLANDS DE BOELELAAN 30 UNIT 305 AMSTERDAM ZUIDAS NL 1083HJ 999999999 EDUCATION SUPPORT NL 501(C)(3) IMA 1 IMA SERVICES INC (IMAS) 10 PARAGON DRIVE MONTVALE NJ 07645 271144394 EDUCATION SERVICE NJ IMA C 530404 706750 1.00000 1 INST OF MGMT ACCTS INDIA PRIVATE LTD 2001 URMI EST TWR A 20TH FL 95 GK MARG LWR PARW MUMBAI IN 400013 999999999 EDUCATION SUPPORT SERVICE IN ICMA C 722 1615 0.01000 1 BEIJING IMA MANAGEMENT CONSULTING LTD 1 E CHANGAN AVE DONGCHENG DIST BEIJING CH 100052 999999999 EDUCATION SUPPORT SERVICE CH IMAS C 0 IMA SOUTH EAST ASIA PTE LTD 60 PAYA LEBAR ROAD 06-19 PAYA LEBAR SQ SN 409051 999999999 EDUCATION SUPPORT SN IMA C 159813 1.00000 1 IMA EGYPT FOR CONSULTANCY BLDG NO 5 ZIZINIA RESORT 5TH SET NEW CAIRO EG 999999999 EDUCATION SUPPORT EG IMAICMA C 1320 0.50000 1 IMA ARABIA AL-WURUD KING ABDULLAH RD RIYADH SA 8124-12253 999999999 EDUCATION SUPPORT SA IMA C 2156 1.00000 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 IMAMEF B 104939 FMV INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC D 8252291 FMV IMARF D 103366 FMV IMA SERVICES M 2163879 FMV INST OF MGMT ACCTS INDIA PRIVATE LTD M 582283 FMV STICHTING INST OF MGMT ACCTS THE NETHERLANDS P 274284 FMV IMA SOUTH EAST ASIA PTE LTD P 653798 FMV