INSTITUTE OF INTERNAL AUDITORS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE OF INTERNAL AUDITORS (EIN 13-5532538)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-07-25
- IRS object ID
- 201332069349300248
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-07-25T14:28:42-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 204193611 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Batts Morrison Wales & Lee PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 North Orange Avenue Suite 800 | AddressLine1 |
| City | Orlando | City |
| State | FL | State |
| ZIP Code | 32801 | 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 | 135532538 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Institute of Internal Auditors Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | INST | NameControl |
| Phone | 4079371100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 247 Maitland Avenue | AddressLine1 |
| City | Altamonte Springs | City |
| State | FL | State |
| ZIP Code | 327014201 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David Polansky | Name |
| Title | CFO | Title |
| Phone | 4079371100 | Phone |
| Date Signed | 2013-07-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Michele M Wales | Name |
| PTIN | P00428093 | PTIN |
| Phone | 4077706000 | Phone |
| Date Prepared | 2013-07-11 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Richard Chambers | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 247 Maitland Avenue | AddressLine1 |
| City | Altamonte Springs | City |
| State | FL | State |
| ZIP Code | 327014201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 39230709 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.THEIIA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1941 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | Business Association | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 38 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 37 | NbrIndependentVotingMembers |
| Total Nbr Employees | 185 | TotalNbrEmployees |
| Total Nbr Volunteers | 400 | TotalNbrVolunteers |
| Total Gross UBI | 3345043 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 289195 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 165997 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 27377 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 30675532 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 34412052 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 526621 | InvestmentIncomePriorYear |
| Investment Income Current Year | 695278 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 3985094 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4096002 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 35353244 | TotalRevenuePriorYear |
| Total Revenue Current Year | 39230709 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 76000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 522064 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15974386 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 14404813 | 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 | 14369727 | OtherExpensePriorYear |
| Other Expenses Current Year | 19220701 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 30420113 | TotalExpensesPriorYear |
| Total Expenses Current Year | 34147578 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4933131 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 5083131 | RevenuesLessExpensesCY |
| Total Assets BOY | 30461540 | TotalAssetsBOY |
| Total Assets EOY | 42078766 | TotalAssetsEOY |
| Total Liabilities BOY | 13986517 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19481121 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 16475023 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22597645 | NetAssetsOrFundBalancesEOY |
| Mission Description | The mission of The Institute of Internal Auditors is to provide dynamic leadership for the global profession of internal auditing. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | Training and education for internal auditors. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Publications which inform internal auditors and I.I.A. members of current professional issues, standards and practices. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Offering examinations on professional issues and certifying those who demonstrate acceptable performance. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | 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 | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 1 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 1 | 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 | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | 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 | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 133 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 185 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| 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 | 38 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 37 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 1 | 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 | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Paul Skurecki | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4079371100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 247 Maitland Avenue | AddressLine1 |
| City | Altamonte Springs | City |
| State | FL | State |
| ZIP Code | 32701 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (56 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Naohiro Mouri | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Thijs Smit | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Linda Yanta | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Catherine J Blunt | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Gian Michele Mirabelli | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Ernesto Martinez Gomez | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Sarah Kaye Blackburn | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Oliver Dieterle | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Beatriz Sanz Redrado | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Sheng Xi | ||||||||
| Affiliate Director | 10.00 | X | 0 | 0 | 0 | |||
| Bernd Schartmann | ||||||||
| Affiliate Director - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Laurent Arnaudo | ||||||||
| Affiliate Director - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Chen Hua | ||||||||
| Affiliate Director - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Richard Preston Nelson | ||||||||
| Affiliate Director - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Agust Hrafnkelsson | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Lesedi Lesetedi | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Anna R Nicodemus | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Oswaldo Basile | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Gerardo Carstens | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Charlotta Lofstrand Hjelm | ||||||||
| Director at Large | 10.00 | X | 0 | 0 | 0 | |||
| Gervase Ndyanabo | ||||||||
| Director at Large - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Huma Pasha | ||||||||
| Director at Large - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Alexei Michael Sonin | ||||||||
| Director at Large - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Michael J Fucilli | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| J Michael Peppers | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| John W Wszelaki | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| J Michael Joyce | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| Carolyn Saint | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| John A Lewis | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| Patricia K Miller | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| Bavan M Holloway | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| Todd Allan Horbasenko | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| C Wayne Rose | ||||||||
| North America Director | 10.00 | X | 0 | 0 | 0 | |||
| Alan N Siegfried | ||||||||
| North America Dir - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Jeff Erdman | ||||||||
| North America Dir - term end 7/12 | 10.00 | X | 0 | 0 | 0 | |||
| Dennis K Beran | ||||||||
| Chairman/Immediate Past Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Philip D Tarling | ||||||||
| Senior Vice Chairman/Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Paul J Sobel | ||||||||
| Vice Chairman/Senior Vice Chairman | 10.00 | X | 0 | 0 | 0 | X | 2.00 | |
| Anton B van Wyk | ||||||||
| Vice Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Douglas J Anderson | ||||||||
| Vice Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Sharon T Grant | ||||||||
| Vice Chairman | 10.00 | X | 0 | 0 | 0 | X | 4.00 | |
| Fatimah Abu Bakar | ||||||||
| Vice Chairman/Director at Large | 10.00 | X | 0 | 0 | 0 | X | ||
| Lawrence J Harrington | ||||||||
| North America Director/Vice Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Guenther Meggeneder | ||||||||
| Past Chairman | 10.00 | X | 0 | 0 | 0 | X | ||
| Roderick M Winters | ||||||||
| Past Chairman - term end 7/12 | 10.00 | X | 0 | 0 | 0 | X | ||
| Patricia E Scipio | ||||||||
| Vice Chairman - term end 7/12 | 10.00 | X | 0 | 0 | 0 | X | 4.00 | |
| Michael J Head | ||||||||
| Vice Chairman/Treas - term end 7/12 | 10.00 | X | 0 | 0 | 0 | X | ||
| Carolyn A Dittmeier | ||||||||
| Secretary | 10.00 | X | 0 | 0 | 0 | X | ||
| Gary A Anderson | ||||||||
| Secretary/Vice Chairman/Treasurer | 10.00 | X | 0 | 0 | 0 | X | ||
| Richard F Chambers | ||||||||
| President/CEO/Ex-Officio Director | 40.00 | X | 528698 | 0 | 67110 | X | 4.00 | |
| David N Polansky | ||||||||
| Chief Financial Officer | 40.00 | 296029 | 0 | 77621 | X | 4.00 | ||
| Kevin Mayeux | ||||||||
| Sr. VP, Chief Officer NA Operations | 40.00 | 232472 | 0 | 51474 | 4.00 | X | ||
| Charles Redding | ||||||||
| Chief Information Officer | 40.00 | 183148 | 0 | 69627 | X | |||
| Alan Dean | ||||||||
| Director of Sales | 40.00 | 182751 | 0 | 22984 | X | |||
| Lisa Heinecke | ||||||||
| Account Manager (Sales) | 40.00 | 167792 | 0 | 27990 | X | |||
| Hal Garyn | ||||||||
| Vice President NA Services | 40.00 | 164780 | 0 | 46951 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1755670 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 363757 | TotalOtherCompensation |
| Number Individuals GT100 K | 27 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| NCS Pearson Inc | |||||
| 13036 Collections Center Drive | Chicago | IL | 60693 | Professional testing services | 2073075 |
| Gaylord Palms Resort | |||||
| 6000 W Osceola Parkway | Kissimmee | FL | 34746 | Conference facilities/accomod. | 639844 |
| Deloitte & Touche | |||||
| PO Box 7247-6446 | Philadelphia | PA | 19170 | Seminars | 567034 |
| Boston Convention & Exhibition Center | |||||
| 415 Summer Street | Boston | MA | 02210 | Conference facilities/accomod. | 540806 |
| Wynn Las Vegas LLC | |||||
| 3131 Las Vegas Boulevard South | Las Vegas | NV | 89109 | Conference facilities/accomod. | 519444 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 35 | NumberOfContractorsGT100K |
| All Other Contributions | 27377 | AllOtherContributions |
| Total Contributions | 27377 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Membership dues | 541900 | 11242784 | 11242784 | |
| Seminars & conferences | 541900 | 10946378 | 10946378 | |
| Certification/exam fees | 541900 | 9426893 | 9426893 | |
| Quality assessment | 541900 | 1638597 | 1638597 | |
| Publications & sub. | 511120 | 575164 | 575164 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 582236 | TotalRevenueColumn |
| Related Or Exempt Function Income | 582236 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 34412052 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 664249 | TotalRevenueColumn |
| Exclusion | $664,249 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21234 | TotalRevenueColumn |
| Exclusion | $21,234 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3990 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 3990 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3990 | TotalRevenueColumn |
| Exclusion | $3,990 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 31029 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 31029 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31029 | TotalRevenueColumn |
| Exclusion | $31,029 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| Miscellaneous | 541900 | 2172919 | 2172919 | |
| The Internal Auditor | 541800 | 949869 | 949869 | |
| Website advertising | 541800 | 379916 | 379916 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 568074 | TotalRevenueColumn |
| Related Or Exempt Function Income | 191413 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 376661 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 4070778 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 39230709 | TotalRevenueColumn |
| Related Or Exempt Function Income | 35137787 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3345043 | UnrelatedBusinessRevenue |
| Exclusion | $720,502 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75000 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 447064 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 969458 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10445848 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 918977 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1168500 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 902030 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 157130 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165782 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26000 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7815624 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 799075 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3320180 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229529 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4545686 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 880360 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128069 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| UBI taxes | 206965 |
| Chapter payments | 529075 |
| Miscellaneous | 329645 |
| Dues & subscriptions | 135826 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -48245 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34147578 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7313362 | BOY |
| EOY | 9911142 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2971948 | BOY |
| EOY | 3624234 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 5025 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1033821 | BOY |
| EOY | 1433267 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 10666649 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5433469 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4735724 | BOY |
| EOY | 5233180 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11429694 | BOY |
| EOY | 16164470 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2976991 | BOY |
| EOY | 5707448 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30461540 | BOY |
| EOY | 42078766 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4770476 | BOY |
| EOY | 5125794 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7564817 | BOY |
| EOY | 8128679 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1651224 | BOY |
| EOY | 6226648 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13986517 | BOY |
| EOY | 19481121 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16381233 | BOY |
| EOY | 22503855 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93790 | BOY |
| EOY | 93790 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16475023 | BOY |
| EOY | 22597645 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30461540 | BOY |
| EOY | 42078766 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 5083131 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1039491 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1364103 | OtherCostOrOtherBasis |
| Book Value | 1364103 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3911517 | OtherCostOrOtherBasis |
| Depreciation | 1020845 | Depreciation |
| Book Value | 2890672 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5391029 | OtherCostOrOtherBasis |
| Depreciation | 4412624 | Depreciation |
| Book Value | 978405 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5233180 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Restricted investments - employee savings plan | 1218400 |
| Deferred project costs | 1169526 |
| Due from affiliates | 215182 |
| Funds advanced for international conference | 3104340 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5707448 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deferred employee compensation | $1,218,400 |
| Due to affiliate | $679,769 |
| Due to international conference | $4,328,479 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6226648 | TotalOfAmounts |
| 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 | The Organization is exempt from federal income tax under Internal Revenue Code Section 501(a) as an organization described in Section 501(c)(6) and from state income tax pursuant to state law. The Organization engages in certain activities which are "unrelated business activities" as defined by the Internal Revenue Code, and which are subject to taxation. Income taxes on unrelated business income are recognized as expenses as incurred. The Organization has not taken any material uncertain tax positions for which the associated tax benefits may not be recognized under accounting principles generally accepted in the United States of America. Federal and state tax authorities may generally examine the Organization's income tax positions or (if applicable) returns for periods of approximately three to six years. | Explanation |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (9 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Program services | Onsite training classes and quality assessment review | 16634 |
| East Asia and the Pacific | 0 | 0 | Program services | Quality assessment review and exam questions | 149354 |
| Europe | 0 | 0 | Program services | Onsite training classes, quality assessment review and exam questions | 202612 |
| Middle East and North Africa | 0 | 0 | Program services | Onsite training classes and quality assessment review | 118490 |
| North America | 1 | 2 | Program services | Onsite training classes, quality assessment review and foreign chapter payments | 494692 |
| South America | 0 | 0 | Program services | Onsite training classes and quality assessment review | 43172 |
| South Asia | 0 | 0 | Program services | Quality assessment review and exam questions | 228160 |
| Sub-Saharan Africa | 0 | 0 | Program services | Onsite training classes and exam questions | 5742 |
| North America | 0 | 0 | Grant to related organization located in region | 447064 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 1 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 2 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 1 | TotalNumberOfOffices |
| Total Number Of Employees | 2 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 1258856 | SubtotalAmountSpent |
| Cont Amount Spent | 447064 | ContAmountSpent |
| Total Amount Spent | 1705920 | TotalAmountSpent |
Grants To Orgs Outside US GrantsToOrgsOutsideUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | Region |
| Purpose Of Grant | General support | PurposeOfGrant |
| Amount Of Cash Grant | 447064 | AmountOfCashGrant |
| Manner Of Cash Disbursement | Wire | MannerOfCashDisbursement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of501c3 Orgs | 1 | TotalNumberOf501c3Orgs |
| Total Number Of Other Orgs | 0 | TotalNumberOfOtherOrgs |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Schedule F, Part I, Line 2: The Organization oversees the activities of | ReturnReference |
| Explanation | the grant recipients through overlapping management and leadership. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Institute of Internal Auditors - Research Foundation | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 247 Maitland Avenue | AddressLine1 |
| City | Altamonte Springs | City |
| State | FL | State |
| ZIP Code | 32801 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 591859804 | EINOfRecipient |
| IRC Section | 501(c)(3) | IRCSection |
| Amount Of Cash Grant | 75000 | AmountOfCashGrant |
| Purpose Of Grant | Common Body of Knowledge research project and publication; and memoriam donation | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: The Organization oversees the activities of the grant recipient through overlapping staff management and partial overlap on the governing boards. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (7 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Richard F Chambers | ||||||||||||||
| President/CEO/Ex-Officio Director | 360754 | 0 | 70000 | 0 | 97944 | 0 | 64500 | 0 | 2610 | 0 | 595808 | 0 | 84000 | 0 |
| David N Polansky | ||||||||||||||
| Chief Financial Officer | 221029 | 0 | 75000 | 0 | 0 | 0 | 64500 | 0 | 13121 | 0 | 373650 | 0 | 0 | 0 |
| Kevin Mayeux | ||||||||||||||
| Sr. VP, Chief Officer NA Operations | 217472 | 0 | 15000 | 0 | 0 | 0 | 44935 | 0 | 6539 | 0 | 283946 | 0 | 0 | 0 |
| Charles Redding | ||||||||||||||
| Chief Information Officer | 168148 | 0 | 15000 | 0 | 0 | 0 | 56785 | 0 | 12842 | 0 | 252775 | 0 | 0 | 0 |
| Alan Dean | ||||||||||||||
| Director of Sales | 95348 | 0 | 87403 | 0 | 0 | 0 | 16995 | 0 | 5989 | 0 | 205735 | 0 | 0 | 0 |
| Lisa Heinecke | ||||||||||||||
| Account Manager (Sales) | 0 | 0 | 167792 | 0 | 0 | 0 | 16722 | 0 | 11268 | 0 | 195782 | 0 | 0 | 0 |
| Hal Garyn | ||||||||||||||
| Vice President NA Services | 154780 | 0 | 10000 | 0 | 0 | 0 | 35382 | 0 | 11569 | 0 | 211731 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 1a | On occasion, the Organization paid for first-class travel for the domestic portion of international trips taken by the President when international business class airfare was incurred. On one occasion, the Organization paid for first-class travel for the domestic portion of an international trip taken by the Vice Chairman when international business class airfare was incurred. The Organization paid the travel costs of the spouses of six 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 4b | The President, Chief Financial Officer, Chief Information Officer, Vice President of North America Services, and Senior Vice President/Chief Officer of North America Operations of the Organization participate in a nonqualified Section 457(f) deferred compensation plan. Contributions totaling $175,000 were deposited into the plan during the year ended December 31, 2012 on behalf of these individuals. | |
| 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. The amount listed in Part II, column (B)(iii), other reportable compensation, includes amounts reported in prior years as deferred compensation that was paid to the President during the current tax year. A portion of the deferred compensation was a signing bonus from the 2009 tax year. | Supplemental Information |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 IX, line 11g | Professional testing services: Total expenses 2,282,656. Professional writers/speakers: Total expenses 1,696,649. Professional fees associated with sales of CIA Review Course materials: Total expenses 1,028,744. Other professional services: Total expenses 2,807,575. | Other Fees |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IIA Properties LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 247 Maitland Avenue | AddressLine1 |
| City | Altamonte Springs | City |
| State | FL | State |
| ZIP Code | 32701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262730851 | EIN |
| Primary Activities | To own real property and carry on various real estate related transactions | PrimaryActivities |
| Legal Domicile State | FL | LegalDomicileState |
| Total Income | 0 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Legal Domicile Foreign CountryLegalDomicileForeignCountry |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 501(c)(6) equivalent | N/A | 1 | CA | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| Institute of Internal Auditors-Research Foundation | ||
| B | 75000 | Fair market value |
| Institute of Internal Auditors-Research Foundation | ||
| P | 163496 | Fair market value |
| Institute of Internal Auditors-Research Foundation | ||
| Q | 606635 | Fair market value |
| Institute of Internal Auditors-Research Foundation | ||
| O | 684972 | Fair market value |
| Canadian Institute of Internal Auditors | ||
| B | 447064 | Fair market value |