INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC (EIN 222679694) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

RICHARD T BRADYCMACGFM

Phone

2015739000

Tax Period

2023-07-01 to 2024-06-30

INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC, founded in 1985, is a mid-sized nonprofit that reported $20.7M in total revenue in fiscal year 2023. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $25.8M exceeded revenue, resulting in a 24% operating deficit.

Mission

TO DEVELOP, ADMINISTER, AND PROMOTE CERTIFICATION DESIGNED TO VALIDATE (CONTINUED IN SCH O) MASTERY OF THE RELEVANT BODY OF KNOWLEDGE AND PRACTICAL SKILLS BY MANAGEMENT ACCOUNTING AND FINANCE PROFESSIONALS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $19,937,006

Investment Income $721,378

Other Revenue $85,113

TOTAL REVENUE $20,743,497

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,715,933

Fundraising Expenses $0

Other Expenses $24,058,730

TOTAL EXPENSES $25,774,663

Year-over-Year Comparison

	2023	2022	Change
Revenue	$20,743,497	$26,824,624	-0.2%
Expenses	$25,774,663	$29,454,872	-0.1%
Net Income	$-5,031,166	$-2,630,248	+0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,219,082

Total Directors

$767,812

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENNIS WHITNEY CMA	TREASURER (THRU 08/23)	40.00	Officer Director	$533,835	$21,523	$555,358
ELLA SUPONITSKIY	TREASURER (BEG 08/23)	40.00	Officer Director	$196,361	$16,093	$212,454
RICHARD T BRADY CMA CGFM	PRESIDENT	1.00	Officer Director	$0	$0	$0
GWEN VAN BERNE CMA	SECRETARY	1.00	Officer Director	$0	$0	$0
SUNIL S DESHMUKH CMA CBM	MEMBER	1.00	Director	$0	$0	$0
AKOMU OMOYE OKOH CMACSCACA	MEMBER	1.00	Director	$0	$0	$0
RUSS PORTER CMA CFM CSCA	CFO (THRU 08/23)	0.50	Officer	$0	$17,053	$307,301
CHRISTINE MILLAWAY CPA	CFO (BEG 11/23 - SEE SCH O)	0.50	Officer	$0	$0	$143,969
ELLEN GUREVICH CAE	VICE PRESIDENT	20.00	Highest	$0	$19,329	$296,581
PATRICIA STEFANCZYK CAE	VICE PRESIDENT	20.00	Highest	$0	$16,175	$257,096
JACKIE OPPENHEIM	VICE PRESIDENT	20.00	Highest	$0	$17,387	$246,087
MIAOMIAO TIAN	SR DIRECTOR (THRU 02/24)	20.00	Highest	$0	$9,722	$208,958
LISA BEAUDOIN	SR DIRECTOR (THRU 02/24)	20.00	Highest	$0	$10,026	$203,225

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$20,743,497	$25,774,663	$345,842	$-5,031,166
2023	$26,824,624	$29,454,872	$5,817,081	$-2,630,248
2022	$20,791,467	$26,357,547	$14,001,661	$-5,566,080
2021	$35,300,785	$32,755,349	$17,610,310	$2,545,436
2020	$37,669,053	$33,403,593	$19,605,089	$4,265,460
2019	$43,548,681	$34,966,486	$17,730,533	$8,582,195

INSTITUTE OF CERTIFIED MANAGEMENT ACCOUNTANTS INC