INSTITUTE OF MANAGEMENT CONSULTANTS USA INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE OF MANAGEMENT CONSULTANTS USA INC (EIN 13-3532599)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-06
- IRS object ID
- 201303109349300125
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-06T09:19:08-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 611436956 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVAK FRANCELLA LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PRESIDENTIAL BLVD SUITE 330 | AddressLine1 |
| City | BALA CYNWYD | City |
| State | PA | State |
| ZIP Code | 19004 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133532599 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE OF MANAGEMENT CONSULTANTS(FKA- | BusinessNameLine1 |
| Business Name Line2 | COUNCIL OF CONSULTING ORGANIZATIONS INC) | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INST | NameControl |
| Phone | 2023671134 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GAIL MCCAULEY | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 2023671134 | Phone |
| Date Signed | 2013-11-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LOUIS VERZELLA CPA | Name |
| PTIN | P00360279 | PTIN |
| Phone | 6106689400 | Phone |
| Date Prepared | 2013-11-05 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | GAIL MCCAULEY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW NO 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 548608 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | IMCUSA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1968 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | TO EDUCATE MEMBERS AND UPDATE THEM ON DEVELOPMENTS IN THIS FIELD. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 434491 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 531440 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3326 | OtherRevenuePriorYear |
| Other Revenue Current Year | 17168 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 437817 | TotalRevenuePriorYear |
| Total Revenue Current Year | 548608 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15575 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 23075 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 442461 | OtherExpensePriorYear |
| Other Expenses Current Year | 572799 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 458036 | TotalExpensesPriorYear |
| Total Expenses Current Year | 595874 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -20219 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -47266 | RevenuesLessExpensesCY |
| Total Assets BOY | 376926 | TotalAssetsBOY |
| Total Assets EOY | 301168 | TotalAssetsEOY |
| Total Liabilities BOY | 230626 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 202134 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 146300 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 99034 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO EDUCATE MEMBERS AND UPDATE THEM ON THE DEVELOPMENTS IN THIS FIELD AND TO PROMOTE EXCELLENCE ETHICS IN MANAGEMENT CONSULTING THROUGH CERTIFICATION,EDUCATION AND PROFESSIONAL RESOURCES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | MEMBER GROWTH AND SUPPORT- IDENTIFIES CHAPTER AND ASSOCIATION IDEAS AND BEST PRACTICES TO GROW IMC COMMUNITY TO ATTRACT AND KEEP MEMBERS.COMMUNICATE THESE PRACTICES TO THE CHAPTERS AND COORDINATE WITH CHAPTERS AND NATIONAL MARKETING COMMITTEE TO DEFINE AND PUBLIZE THE MEMBER VALUE PROPOSTION TO THE CONSULTING COMMUNITY AND TO ITS MEMBERS.THIS PROVIDES A VALUABLE SERVICE TO SUPPORT ITS MEMBERSHIP. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CHAPTER AND LEADERSHIP RELATIONS- THIS PROGRAM REFLECTS THE SUPPORT,COORDINATION OF THE COLLECTION AND DISTRIBUTION OF BEST OPERATING PRACTICES AMONG THE CHAPTERS. THIS FACILITATES COMMUNICATION BETWEEN NATIONAL BOARD OF DIRECTORS AND CHAPTER PRESIDENTS. SUPPORT THE GROWTH AND DEVELOPMENT OF NEW CHAPTERS AND LEADERSHIP SUMMIT. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | DC | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH BUCKLIN & ASSOCITES INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2023671100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW SUITE 800 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| JUDITH LIGHT | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| DONALD SCELLATO | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| CYNTHIA CURRENCE | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| LORAINE HUCHLER | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| DON MATHESON | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| TODD ORDAL | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| MANOLA ROBISON | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| GEOFF GUILFOY | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| LAUREN M BLOOM | ||||||
| OUTSIDE DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| LEE J CZARAPATA | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| GAYLE CARSON | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| ANGELA DINGLE | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| RICK HUBBARD | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| TOM KENNEDY | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| MARK SNOW | ||||||
| DIRECTOR | 5.00 | X | 0 | 0 | 0 | |
| GAIL MCCAULEY | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 0 | 0 | 0 | |
| DAVID NORMAN | ||||||
| CHAIR | 5.00 | 0 | 0 | 0 | X | |
| DON MATHESON | ||||||
| TREASURER | 5.00 | 0 | 0 | 0 | X | |
| DRUMM MCNAUGHTON | ||||||
| IMMEDIATE PAST CHAIR | 5.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2025 M STREET NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | MANAGEMENT FIRM | DescriptionOfServices |
| Compensation | 169834 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | 293318 | 293318 |
| CONSULTING CONFERENCE | 900099 | 154667 | 154667 |
| CERTIFICATION & RENEWA | 900099 | 73450 | 73450 |
| ACADEMY | 900099 | 10005 | 10005 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 531440 | TotalProgramServiceRevenue |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7347 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7347 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| MEMBER CONTRIBUTIONS | 900099 | 8000 | 8000 | |
| CREDIT CARD REIMBURSME | 900099 | 1431 | $1,431 | |
| OTHER | 900099 | 390 | $390 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 9821 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 548608 | TotalRevenueColumn |
| Related Or Exempt Function Income | 546787 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,821 | ExclusionAmount |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23075 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8021 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30900 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4400 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14175 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40509 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2047 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205306 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8601 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4350 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| CHAPTER AND LEADERSHIP | 111682 |
| MEMBER GROWTH AND SUPPO | 73064 |
| STAFFING | 26613 |
| TRUSTEES DUES,TRAVEL & | 19226 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23905 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 595874 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 306011 | BOY |
| EOY | 237658 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1022 | BOY |
| EOY | 460 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5943 | BOY |
| EOY | 7701 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58950 | BOY |
| EOY | 50349 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5000 | BOY |
| EOY | 5000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 376926 | BOY |
| EOY | 301168 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36459 | BOY |
| EOY | 78225 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 194167 | BOY |
| EOY | 123909 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 230626 | BOY |
| EOY | 202134 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146300 | BOY |
| EOY | 99034 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146300 | BOY |
| EOY | 99034 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 376926 | BOY |
| EOY | 301168 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -47266 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | MANAGEMENT EVALUATED THE COMMITTEE'S TAX POSITIONS AND CONCLUDED THAT THE COMMITTEE HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. AT THE PRESENT TIME, THE COMMITTEE IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009 . | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | IMC MANAGES ALL ASPECTS OF THE ORGANIZATION'S OPERATIONS IN ACCORDANCE WITH THE ORGANIZATION BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE BUT ARE NOT LIMITED TO: ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNTING, EDUCATION AND INFORMATION TECHNOLOGY. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE INSTITUTE HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE EXECUTIVE DIRECTOR AND ACCOUNTING MANAGER REVIEW THE RETURN BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICY IS REVIEWED AT ALL BOARD MEETINGS. ANY MEMBER THAT BRINGS A RECOMMENDATION TO THE BOARD MUST COMPLETE AND SIGN A DISCLOSURE FORM. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990 PART XII; LINE 2C | THE PROCESS HAS NOT CHANGED SINCE THE PREVIOUS YEAR. |