Civic Intelligence

Ifma Foundation

990 • Fiscal year 2024 • EIN 76-0313751

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 13, 2024

Organization ProfileWWW.IFMAFOUNDATION.ORG
800 Gessner Road 725Houston, TX 77024

(713) 623-4362

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.05x

Higher debt load relative to revenue than 44% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$164,188

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 32.3% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

5.3%

Faster asset growth than 53% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Flat

$1,342,278

Flat from 2024

Net Assets

Flat

$1,315,518

Flat from 2024

Liabilities

Flat

$26,760

Flat from 2024

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin8th percentile

Revenue

Flat

$508,369

Flat from 2024

Expenses

Flat

$704,484

Flat from 2024

Net Income

Flat

-$196,115

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,044,232Liabilities 2011: $124,861Net Assets 2011: $919,3712011Assets 2012: $974,739Liabilities 2012: $168,959Net Assets 2012: $805,7802012Assets 2013: $990,862Liabilities 2013: $109,854Net Assets 2013: $881,0082013Assets 2014: $1,224,404Liabilities 2014: $310,528Net Assets 2014: $913,8762014Assets 2015: $1,066,368Liabilities 2015: $355,141Net Assets 2015: $711,2272015Assets 2016: $1,103,079Liabilities 2016: $505,474Net Assets 2016: $597,6052016Assets 2017: $1,256,440Liabilities 2017: $615,419Net Assets 2017: $641,0212017Assets 2018: $1,115,288Liabilities 2018: $407,835Net Assets 2018: $707,4532018Assets 2019: $1,056,979Liabilities 2019: $267,259Net Assets 2019: $789,7202019Assets 2020: $1,090,614Liabilities 2020: $66,933Net Assets 2020: $1,023,6812020Assets 2021: $1,376,827Liabilities 2021: $9,762Net Assets 2021: $1,367,0652021Assets 2022: $1,098,848Liabilities 2022: $31,680Net Assets 2022: $1,067,1682022Assets 2023: $1,274,925Liabilities 2023: $120,831Net Assets 2023: $1,154,0942023Assets 2024: $1,342,278Liabilities 2024: $26,760Net Assets 2024: $1,315,5182024Assets 2024: $1,342,278Liabilities 2024: $26,760Net Assets 2024: $1,315,5182024Assets 2025: $1,471,863Liabilities 2025: $0Net Assets 2025: $1,471,8632025

Highlighted filing

2024

Assets$1,342,278
Liabilities$26,760
Net Assets$1,315,518
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $538,2932011Expenses 2012: $539,2402012Revenue 2013: $577,209Expenses 2013: $582,879Net Income 2013: -$5,6702013Revenue 2014: $704,042Expenses 2014: $702,343Net Income 2014: $1,6992014Revenue 2015: $523,607Expenses 2015: $663,736Net Income 2015: -$140,1292015Revenue 2016: $647,906Expenses 2016: $672,896Net Income 2016: -$24,9902016Revenue 2017: $691,302Expenses 2017: $720,864Net Income 2017: -$29,5622017Revenue 2018: $741,858Expenses 2018: $667,525Net Income 2018: $74,3332018Revenue 2019: $510,016Expenses 2019: $432,927Net Income 2019: $77,0892019Revenue 2020: $706,952Expenses 2020: $452,539Net Income 2020: $254,4132020Revenue 2021: $594,549Expenses 2021: $448,472Net Income 2021: $146,0772021Revenue 2022: $1,033,142Expenses 2022: $694,999Net Income 2022: $338,1432022Revenue 2023: $969,040Expenses 2023: $826,842Net Income 2023: $142,1982023Revenue 2024: $508,369Expenses 2024: $704,484Net Income 2024: -$196,1152024Revenue 2024: $508,369Expenses 2024: $704,484Net Income 2024: -$196,1152024Revenue 2025: $588,865Expenses 2025: $486,480Net Income 2025: $102,3852025

Highlighted filing

2024

Revenue$508,369
Expenses$704,484
Net Income-$196,115
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$1,074,893
Mission and Program Overview

Mission

The ifma foundation works for the public good in support of the facility management (fm) profession, fm higher education, students studying fm and other related professions pertaining to the built environment. Continued on schedule o.the foundation works to increase awareness of the profession and encourages fm as a career of choice.

Support scholarships, educational and research opportunities for facilities management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$829,124$914,631▲ $85,507
Cash and Non-Interest-Bearing Accounts$205,607$263,345▲ $57,738
Pledges and Grants Receivable$232,845$137,778▼ $95,067
Prepaid Expenses and Deferred Charges$3,703$26,518▲ $22,815
Savings and Temporary Cash Investments$3,646$6▼ $3,640
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,274,925$1,342,278▲ $67,353
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$120,831$26,760▼ $94,071
Other Liabilities$0$0→ $0
Total Liabilities$120,831$26,760▼ $94,071
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,088,882$1,086,501▼ $2,381
Net Assets Without Donor Restrictions$65,212$229,017▲ $163,805
Total Net Assets Fund Balance$1,154,094$1,315,518▲ $161,424
Total Liabilities and Net Assets / Fund Balance$1,274,925$1,342,278▲ $67,353

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$739,940-▲ $60,890$6,877$793,953
2022$726,530-▲ $16,451$3,041$739,940
2021$1,034,335-▼ $292,760$15,045$726,530
2020$858,696-▲ $210,126$34,487$1,034,335
2019$864,210-▲ $30,244$35,758$858,696
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-EXECUTIVE DIRECTOR (Through December 2023)FT$128,614$35,574$164,188

Board Members and Trustees

NameTitle
-Chair
-Past Chair
-Ifma President
-First Vice Chair
-Sec./treas. & Second Vice Chair
-Executive Director (beginning May 2024)
-Ifma Global Board
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$685,315
Program Service Revenue
$150
Investment Income
$-147,024
Other Revenue
$-30,072
All Other Contributions
$503,649
Change in Net Assets
$-196,115

Audited Revenue Reconciliation

Revenue per Audited Statements
$545,184
Revenue Not Reported on Financial Statements
$-36,815
Revenue Not Reported on Form 990
$357,539
Other Revenue Adjustments
$-43,879
Total Revenue per Audited Statements
$902,723
Total Revenue per Form 990
$508,369
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,334
Salaries, Compensation, and Employee Benefits$216,555
Grants and Similar Amounts Paid$187,595
Total Fundraising Expense$52,586
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$145,909--$145,909
Other Salaries and Wages$70,186$23,395$23,395$116,976
Current Officers, Directors, Trustees, and Key Employees$59,747$19,916$19,916$99,579
Foreign Grants$41,686--$41,686
Fees for Services Accounting$0$24,208$0$24,208
Travel$6,070$2,023-$8,093
Fees for Service Investment Mgmnt Fees$0$7,064$0$7,064
Office Expenses$2,625$492$2,410$5,527
Other Expenses$2,046$0$0$2,046
Conferences and Meetings--$717$717
Total Functional Expenses$573,570$78,328$52,586$704,484

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$741,299
Total Expenses per Audited Statements$741,299
Total Expenses per Form 990$704,484
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-36,815
Other Expense Adjustments$-43,879
International Activity

International Summary

Offices
0
Employees
0
Spending
$41,686

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland and Greenland)Grantmaking-00$23,048
Sub-Saharan AfricaGrantmaking-00$7,406
North America (Canada & Mexico only)Grantmaking-00$6,829
East Asia and the PacificGrantmaking-00$4,403
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$43,879
Fundraising Gross Income$13,807
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$50,407$13,807$4,053$9,754
Event 2-$0-$0
Total Events$50,407$13,807$43,879$-30,072
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A Delegate broad authority to A committee

“The Executive Committee shall exercise the authority of the Board of Trustees in the control and management of the Corporation's affairs when the Board is not in session, make recommendations to the Board of Trustees, and perform such other duties as are specified in the Bylaws or by resolution of the Board of Trustees. The Executive Committee shall be subject to the orders of the Board of Trustees and none of its acts shall conflict with action taken by the Board of Trustees.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“This form 990 was reviewed by the foundation's executive director and then forwarded to the foundation's finance committee and board for review and comment before filing.”

Form 990, Part VI, Line 12C Conflict of interest policy

“EMPLOYEES, OFFICERS AND TRUSTEES MUST SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT UPON BEING HIRED AND ON AN ANNUAL BASIS. if such conflicts arise, the member recuses themselves.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“THE IFMA FOUNDATION Executive Director IS EMPLOYED BY THE INTERNATIONAL FACILITY MANAGEMENT ASSOCIATION. ACCORDINGLY, THE COMPENSATION OF the executive director IS annually DETERMINED BY THE ASSOCIATION'S PRESIDENT AND CEO who leverages comparability data. THE PROCESS FOR DETERMINING COMPENSATION INCLUDES A REVIEW OF THE EMPLOYEE'S PERFORMANCE AND SALARY DECISIONS ARE MADE IN ACCORDANCE WITH ESTABLISHED GUIDELINES. The organization's finance committee approves the organization's operating budget which includes the compensation paid to the executive director and the committee CONTEMPORANEOUSLY SUBSTANTIATED THE DELIBERATION AND DECISION. Line 15b is answered no in accordance with the instructions. The organization does not compensate anyone other than the executive director.”

Form 990, Part VI, Line 19 Required documents available to the public

“The governing documents are posted to the foundation website. Policies and financial statements of the foundation are available upon request.”

Filing and Contact Details

Filer

Filer Name
IFMA Foundation
EIN
76-0313751
Phone
7136234362
Address
800 GESSNER ROAD 725, HOUSTON, TX 77024

Signing Officer

Name
Rachel Biundo
Title
Executive Director
Phone
7136234362
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
12
Employees
3
Volunteers
11

Preparer

Firm
Crowe Llp
Address
9600 Brownsboro Road Suite 400, Louisville, KY 40241-3902
Preparer
Rachel Spurlock
Phone
5023263996
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

“THE IFMA FOUNDATION RECOGNIZED EXPENSES OF $288,676 RELATED TO ADMINISTRATIVE SERVICES AND SHARED SALARY COSTS PER A COST-SHARING ARRANGEMENT WITH INTERNATIONAL FACILITY MANAGEMENT ASSOCIATION ("IFMA"). IFMA FOUNDATION DOES NOT ISSUE FORMS W-2 DIRECTLY TO EMPLOYEES AND AS SUCH only two W-2'S ARE SHOWN AS ISSUED ON LINE 2A which represents the two employees who work as common law employees for the Foundation. IFMA IS RESPONSIBLE FOR ISSUING FORMS W-2, withholding, and PAYING RELATED PAYROLL TAX.”

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

“Gain on Forgiveness of Related Party Payable - 111063;”

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Scholarships, education, and research”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Gain on Forgiveness of Related Party Payable - 111063”

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

“Fundraising expenses netted with revenue - -43879”

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

“Fundraising expenses netted with revenue - -43879”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0FIRST VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
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IRS990/MissionDesc0The IFMA Foundation works for the public good in support of Facility Management higher education, students studying Facility Management and related fields, research critical to the profession, and increasing awareness of facility management and making FM a career of choice.
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IRS990/OtherExpensesGrp/Desc0EDUCATION PROGRAM
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IRS990/ProgSrvcAccomActy2Grp/Desc0IFMA Foundation granted scholarships to 43 students studying to enter the FM profession in 2023-24. In addition to a monetary award to help offset the costs of earning their FM-related degree, scholarship recipients were also awarded travel and related expenses to participate in the Foundation's Student Experience at IFMA's World Workplace annual conference and exposition. The World Workplace Student Experience provides students with opportunities to learn about best practices in the profession and the newest technologies, and also offers a professional forum in which they can build their FM network.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Accreditation and development of facility management degrees is a key component of the IFMA Foundation's support of the FM profession. Working with local chapters and industry, IFMA Foundation supports the development of new FM programs at two- and four-year colleges and universities. The Foundation also supports the accreditation of FM programs through ABET ensuring that FM curriculum at accredited institutions includes instruction on all 11 core competencies of the FM profession established by IFMA so that student outcomes are appropriate to the level of degree earned.
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,342,278
Liabilities
$26,760
Net assets
$1,315,518
Revenue
$508,369
Expenses
$704,484
Net income
-$196,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$0.59$0.49$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.03$1.32$0.51$0.70$0.20
2024Summary only. Only limited summary data is available for this year.$1.34$0.03$1.32$0.51$0.70$0.20
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.12$1.15$0.97$0.83$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.03$1.07$1.03$0.69$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.01$1.37$0.59$0.45$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.07$1.02$0.71$0.45$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.27$0.79$0.51$0.43$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.41$0.71$0.74$0.67$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.62$0.64$0.69$0.72$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.51$0.60$0.65$0.67$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.36$0.71$0.52$0.66$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.31$0.91$0.70$0.70$0.00
2013Summary only. Only limited summary data is available for this year.$0.99$0.11$0.88$0.58$0.58$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.17$0.81$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.12$0.92$0.54