Institute of Management Accountants

“Business relationship some of imamef's current officers and directors, as reported in form 990 part vii-a, are serving as board members and/or officers of ima's related entities during tax year of 2023.”

“Form 990 review process a copy of the return is provided to the full board prior to filing.”

“Conflict of interest policy monitoring & enforcement board members, officers and employees review and sign a conflict of interest statement and disclosure in accordance with the policies and procedures of the controlling affiliate (institute of management accountants, inc.). The ceo and board chair of the ethics committee of the controlling affiliate follow up on disclosed items. Members are periodically reminded to disclose conflicts of interest on any matter addressed by the board. Conflict of interest compliance measures under the controlling affiliate's code of ethics policy include disciplinary action up to and including expulsion.”

“Process for determining compensation the ceo and cfo of the controlling affiliate (institute of management accountants, inc.) are officers (secretary and treasurer) of the entity. Compensation of officers, if any, are reviewed and approved by independent members of the controlling affiliate's board annually after review of comparable data and deliberation. Meetings are contemporaneously recorded. The organization does not compensate any other officers.”

“How documents are made available to the public the consolidated audited financial statements and conflict of interest policy of the controlling affiliate (institute of management accountants, inc.) and the entity's governing documents are available on the controlling affiliate's website. The form 1023 is available upon written request. The entity's form 990 is available on guidestar's website and upon written request.”

“Christine millaway was hired as an independent contractor to ima from august 2023 until november 2023. Starting in november 2023, christine millaway became an employee of ima. The compensation reported on part vii, section a includes the payment for her services rendered as an independent contractor and the salary paid for the full-time job position. There is not additional deferred compensation and other benefits incurred during calendar year 2023.”

“The organization has a committee responsible for the oversight of the audit as well as the selection of the independent accountant.”