2023-03-22T11:42:06-05:00 2022-06-30 366055558 GRANT THORNTON LLP 757 THIRD AVENUE 3RD FLOOR NEW YORK NY 100172013 990 2021-07-01 222659674 INSTITUTE OF MANAGEMENT ACCOUNTANTS INC INST 2015739000 10 PARAGON DRIVE MONTVALE NJ 07645 RUSS PORTER SR VICE PRESIDENT & CFO 2015739000 2023-03-22 1 RUSS PORTER XXX-XX-XXXX DANIEL ROMANO P00504182 2125990100 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JEFFREY THOMSON 10 PARAGON DRIVE MONTVALE NJ 07645 27641934 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. 36 35 129 2300 169000 0 2060938 140194 20049235 19234952 1007126 1369738 1085774 839745 24203073 21584629 161837 336319 0 0 19383103 20172516 0 0 0 3728576 6989230 23273516 27498065 929557 -5913436 73087120 56534906 54022807 47457118 19064313 9077788 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 13409512 336319 16757799 MEMBERSHIP SERVICES PROVIDES 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 2022, YEAR-END MEMBERSHIP WAS 137,489. 3855713 0 2328709 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 2022, CONTINUING EDUCATION COURSE CREDIT HOURS PROVIDED TO MEMBERS AND THE GENERAL PUBLIC TOTALED 505,494. 3301179 0 49190 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 2022, YEAR-END MEMBERSHIP WAS 137,489 AND GENERAL PUBLIC PERIODICAL AND LITERATURE PURCHASED TOTALED 138. 20566404 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 122 0 1 129 1 1 1 1 CH IN NL SN AE 0 0 0 0 0 0 0 0 0 0 X 36 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 NV OH OK OR PA RI SC TN UT VA WA WV WI X RUSS PORTER 2015739000 10 PARAGON DRIVE SUITE 1 MONTVALE NJ 07645 JEFFREY THOMSON CMA CSCA CAE PRESIDENT & CEO 39.00 1.00 X X 741495 0 21812 J STEPHEN MCNALLY CMA CPA CHAIR 6.00 3.00 X X 0 0 0 GWEN VAN BERNE CMA CHAIR ELECT 4.00 3.00 X X 0 0 0 DR PAUL JURAS CMA CPA CHAIR EMERITUS 4.00 3.00 X X 0 0 0 ALAN J KREIMER CPA DIRECTOR 2.00 0.00 X 0 0 0 ANTHONY N CASPIO CMA DIRECTOR 2.00 0.00 X 0 0 0 ATUL KUMAR AGARWAL CMA FCMA DIRECTOR 2.00 0.00 X 0 0 0 BERNICE JENKINS CMA CPA DIRECTOR 2.00 0.00 X 0 0 0 BRAD J MONTERIO DIRECTOR 2.00 0.00 X 0 0 0 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ACCA DIRECTOR 2.00 0.00 X 0 0 0 QING ZHU CMA CSCA DIRECTOR 2.00 0.00 X 0 0 0 RICHARD T BRADY CMA CGFM DIRECTOR 4.00 0.00 X 0 0 0 RODNEY W KOCHCMACSCAPMPCCP DIRECTOR 2.00 0.00 X 0 0 0 SRIKRISHNA MANKAL CMA DIRECTOR, NON-VOTING 2.00 1.00 X 0 0 0 SUNIL S DESHMUKH CMA CBM DIRECTOR 3.00 0.00 X 0 0 0 TONY SHEUNG FAI KAM CMA DIRECTOR 2.00 0.00 X 0 0 0 YI ZHANG CMA DIRECTOR 3.00 0.00 X 0 0 0 ZHANGUANG DI CMA DIRECTOR 2.00 0.00 X 0 0 0 DOREEN REMMEN CMA CSCA CAE SR VICE PRESIDENT & CFO (THRU 12/21) 38.50 1.50 X 391066 0 24879 RUSS PORTER CMA CFM CSCA SR VICE PRESIDENT & CFO (BEG 08/21) 38.50 1.50 X 141811 0 2047 DEBORAH WARNER CAE CPLP VICE PRESIDENT (THRU 12/21) 20.00 20.00 X 321351 0 18152 PADRAIG HARE CAE CGEIT VICE PRESIDENT 20.00 20.00 X 282588 0 13288 ELLEN GUREVICH CAE VICE PRESIDENT 20.00 20.00 X 265946 0 18979 PATRICIA STEFANCZYK CAE VICE PRESIDENT 20.00 20.00 X 258562 0 16897 RAEF LAWSON VICE PRESIDENT (THRU 08/21) 19.50 20.50 X 233187 0 15746 LOREAL JILES VICE PRESIDENT 19.50 20.50 X 194479 0 15661 2830485 0 147461 55 0 1 0 THE GATE WORLDWIDE LLC 71 5TH AVE FLOOR 8 NEW YORK NY 10003 ADVERTISING 4036868 VALTECH SOLUTIONS INC PO BOX 734960 CHICAGO IL 60673 IT SERVICES 1333054 PERSONIFY INC 6500 RIVER PLACE BLVD BLDG III AUSTIN TX 78730 IT SERVICES 602479 WHARTON LYON & LYON 101 S LIVINGSTON AVE LIVINGSTON NJ 07039 INSURANCE SERVICES 426904 STERN STRATEGY GROUP 176 WOOD AVENUE SOUTH SUITE 300 ISELIN NJ 08830 PUBLIC RELATIONS 424697 11 140194 140194 MEMBERSHIP DUES 611600 16762656 16762656 CONFERENCES 611600 1640550 1640550 EDUCATION PROGRAMS 611600 613556 613556 SUBSCRIPTIONS 611600 218190 49190 169000 19234952 575282 575282 769999 769999 6851761 6057305 794456 794456 794456 CREDENTIALING 900099 76104 76104 ALLOCATED INCOME FROM 900099 750 750 MISC LOSS 900099 -7108 -7108 69746 21584629 19135698 169000 2139737 142096 142096 16500 16500 177723 177723 1620184 373774 1246410 14658439 10657892 4000547 636235 69385 566850 2230680 1786106 444574 1026978 119252 907726 226454 7285 219169 62362 4882 57480 24336 24336 7085753 7075986 9767 2064372 1609029 455343 1039258 380325 658933 1261728 941920 319808 564970 404135 160835 1917797 1529983 387814 220546 220546 471579 6512 465067 327323 327323 CONSULTANT&CONTRACT SVC 2111731 805081 1306650 TAXES & OTHER EXPENSES 1130688 1130688 COMMISSION 707755 707755 EDUCATION & TRAINING 518559 481927 36632 -12745981 -8106714 -4639267 27498065 20566404 6931661 0 9701980 1410535 0 0 0 0 186915 242855 0 0 0 0 0 0 0 0 1548954 1786096 20238525 13753091 3835658 6485434 41069059 32721381 0 0 0 0 0 0 16744554 13888605 73087120 56534906 7901016 7958644 0 0 9884997 10219177 0 0 0 0 0 0 0 0 0 0 36236794 29279297 54022807 47457118 X 19064313 9077788 19064313 9077788 73087120 56534906 X -5913436 -4386217 313128 X X 0 1 X 1 0 X 35537 143188 138535 2060938 140194 2518392 16775228 20640966 21029637 20049235 19234952 97730018 16810765 20784154 21168172 22110173 19375146 100248410 9514 113250 105800 102110 104260 434934 0 9514 113250 105800 102110 104260 434934 99813476 1313105 1382265 1431774 1237222 1345281 6709647 1313105 1382265 1431774 1237222 1345281 6709647 351363 156029 126608 346325 69746 1050071 18475233 22322448 22726554 23693720 20790173 108008128 0.92410 0.91940 0.06210 0.06540 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2017 AMOUNT: $ 5,728. 2018 AMOUNT: $ 735. 2019 AMOUNT: $ 371. 2020 AMOUNT: $ 274,057. 2021 AMOUNT: $ -6,358. CREDENTIALING - 2017 AMOUNT: $ 317,938. 2018 AMOUNT: $ 131,446. 2019 AMOUNT: $ 113,429. 2020 AMOUNT: $ 71,468. 2021 AMOUNT: $ 76,104. HONOR SOCIETY MEMBERSHIP - 2017 AMOUNT: $ 26,250. 2018 AMOUNT: $ 22,450. 2019 AMOUNT: $ 12,550. 2020 AMOUNT: $ 800. 2021 AMOUNT: $ 0. CANCELLATION FEE - 2017 AMOUNT: $ 1,447. 2018 AMOUNT: $ 1,398. 2019 AMOUNT: $ 258. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 998000 998000 6575196 5122688 1452508 0 2945628 2853819 91809 9719701 5776584 3943117 6485434 RESERVE FUND 12790489 DUE FROM AFFILIATES 715705 OTHER NON-INVESTMENT 381539 OTHER ASSETS FROM IMA INDIA 872 13888605 DUE TO AFFILIATES 27769190 ACCRUED PENSION LIABILITY 1354376 ACCRUED PAYROLL 132175 PERSONIFY RECEIPTS 23556 29279297 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, 2022. 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 8 47 PROGRAM SERVICES MARKETING & RELATED SERVICES 7412730 EUROPE (INCLUDING ICELAND & GREENLAND) 2 7 PROGRAM SERVICES MARKETING & RELATED SERVICES 1321001 MIDDLE EAST AND NORTH AFRICA 1 7 PROGRAM SERVICES MARKETING & RELATED SERVICES 2274043 SOUTH ASIA 1 8 INVESTMENTS 1264 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIPS, GRANTS & AWARDS GRANT PAYMENTS 174223 12 69 0 0 12 69 11183261 0 11183261 EAST ASIA AND THE PACIFIC SCHOLARSHIPS, GRANTS & AWARDS 127213 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) 107084 0 UNRESTRICTED SUPPORT OF ORG MISSION AMERICAN ACCOUNTING ASSOCIATION 9009 TOWN CTR PKWY LAKEWOOD RANCH FL 34202 396030166 501(C)(3) 6000 0 SPONSORSHIP/AWARDS UNIVERSITY OF LOUISIANA LAFAYETTE IMA STUDENT CHAPTER PO BOX 43658 LAFAYETTE LA 70504 473441356 501(C)(3) 5500 0 SPONSORSHIP/AWARDS 3 0 SCHOLARSHIPS 20 16500 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 622303 0 119192 0 0 0 19400 0 2412 0 763307 0 0 0 DOREEN REMMEN CMA CSCA CAE SR VICE PRESIDENT & CFO (THRU 12/21) 328507 0 62559 0 0 0 19400 0 5479 0 415945 0 0 0 DEBORAH WARNER CAE CPLP VICE PRESIDENT (THRU 12/21) 275504 0 45847 0 0 0 11600 0 6552 0 339503 0 0 0 PADRAIG HARE CAE CGEIT VICE PRESIDENT 237337 0 45251 0 0 0 11231 0 2057 0 295876 0 0 0 ELLEN GUREVICH CAE VICE PRESIDENT 221742 0 44204 0 0 0 11090 0 7889 0 284925 0 0 0 PATRICIA STEFANCZYK CAE VICE PRESIDENT 216492 0 42070 0 0 0 10593 0 6304 0 275459 0 0 0 RAEF LAWSON VICE PRESIDENT (THRU 08/21) 188384 0 44803 0 0 0 9372 0 6374 0 248933 0 0 0 LOREAL JILES VICE PRESIDENT 171989 0 22490 0 0 0 7999 0 7662 0 210140 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. PART I, LINE 7: AMOUNTS INCLUDED ON PART II COLUMN B(II) REPRESENT BONUS PAYMENTS. THESE AMOUNTS WERE INCLUDED IN THE INDIVIDUAL 2021 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: (2,838,677) REVENUE: 0 EXPENSES: (607,726) STICHTING INSTITUTE OF MANAGEMENT ACCOUNTANTS, THE NETHERLANDS NET ASSETS: (1,328,547) REVENUE: 0 EXPENSES: (350,553) 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 313,128. 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. 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