Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
EIN 31-1602374 • 501(c)4 • Tustin, CA
Profile
The risk management association is a member-driven professional association whose sole purpose is to advance the use of sound risk principles in the financial services industry.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 22.2% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Assets
Down$9,503
Down $19,455 (-67%) from 2024
Liabilities
Up$2,500
Up $2,500 from 2024
Net Assets
Down$7,003
Down $21,955 (-76%) from 2024
Revenue
Up$91,351
Up $15,318 (+20%) from 2024
Expenses
Up$114,947
Up $41,285 (+56%) from 2024
Net Income
Down-$23,596
Down $25,967 (-1095%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The risk management association is a member-driven professional association whose sole purpose is to advance the use of sound risk principles in the financial services industry.
| Description | Grants | Expenses |
|---|---|---|
| RMA PROMOTES AN ENTERPRISE-WIDE APPROACH TO RISK MANAGEMENT THAT FOCUSES ON CREDIT RISK, MARKET RISK AND OPERATIONAL RISK. | $3,000 | $86,670 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| VICKI PHILLIPY | Chapter Administrator | - | $20,264 | - | $20,264 |
| TOM SPINOGATTI | President | - | $0 | - | - |
| CHRIS NOMMENSEN | Past President/Nominating Committee | - | $0 | - | - |
| PAUL SIMMONS | 1st Vice President | - | $0 | - | - |
| STEVE CASSELBERRY | Secretary | - | $0 | - | - |
| GREG COLEMAN | Treasurer | - | $0 | - | - |
| LIANA CAROCCIO | Communications Chaira (Flyers,Webit | - | $0 | - | - |
| GARY GREEN | Education Chair | - | $0 | - | - |
| COURY HAWKS | Emergin Professionals Committee CHA | - | $0 | - | - |
| KEVIN HIROSE | Audit Chair | - | $0 | - | - |
| JAN IBEY | Membership Committee Chair | - | $0 | - | - |
| DANNI REMINGTON SMITHSON | Woman In Banking/Finance C | - | $0 | - | - |
“Description: interest. Amount: 367.”
“Activity classification: college scholarships. Grantee name: santiago college scholarships. Grantee address: 8045 e chapman ave orange, ca 92869. Property description: cash. Amount given: 2,000.”
“Activity classification: college scholarships. Grantee name: irvine valley college foundation. Grantee address: 5500 irvine center drive irvine, ca 92618. Property description: cash. Amount given: 1,000. Total included on form 990-ez, line 10: 3,000.”
“Description: insurance. Amount: 1,297. Description: board planning meetings. Amount: 595. Description: miscellaneous. Amount: 46. Description: website domain. Amount: 1,278. Description: subscription. Amount: 856. Description: bank fees. Amount: 78. Description: conferences, conventions and meetings. Amount: 83,670. Description: credit card fees. Amount: 1,092. Description: books. Amount: 120. Description: marketing. Amount: 1,814. Description: statement of information. Amount: 5. Total to form 990-ez, line 16: 90,851.”
“Description: to account for prior year adjustment. Amount: 1,641.”
“Description: prepaid expenses. Beg. Of year amount: 2,250. End of year amount: 0.”
“Description: deferred revenue. Beg. Of year amount: 0. End of year amount: 2,500.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | VICKI PHILLIPY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7142675281 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 360 EAST FIRST STREET SUITE 371 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TUSTIN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92780 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 26708 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 9503 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23596 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 832 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 28958 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 9503 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 3000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 91351 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIVInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 367 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 28958 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7003 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 28958 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7003 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 20264 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TOM SPINOGATTI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHRIS NOMMENSEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PAUL SIMMONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | STEVE CASSELBERRY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GREG COLEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | LIANA CAROCCIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | GARY GREEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | COURY HAWKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KEVIN HIROSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | JAN IBEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | VICKI PHILLIPY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | DANNI REMINGTON SMITHSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PAST PRESIDENT/NOMINATING COMMITTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | 1ST VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | COMMUNICATIONS CHAIRA (FLYERS,WEBIT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EDUCATION CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | EMERGIN PROFESSIONALS COMMITTEE CHA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | AUDIT CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | MEMBERSHIP COMMITTEE CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | CHAPTER ADMINISTRATOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | WOMAN IN BANKING/FINANCE C |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2250 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 1641 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 90851 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE RISK MANAGEMENT ASSOCIATION IS A MEMBER-DRIVEN PROFESSIONAL ASSOCIATION WHOSE SOLE PURPOSE IS TO ADVANCE THE USE OF SOUND RISK PRINCIPLES IN THE FINANCIAL SERVICES INDUSTRY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 90984 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RMA PROMOTES AN ENTERPRISE-WIDE APPROACH TO RISK MANAGEMENT THAT FOCUSES ON CREDIT RISK, MARKET RISK AND OPERATIONAL RISK. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 3000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 86670 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 20264 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2500 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 114947 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 86670 |
| IRS990EZ/TotalRevenueAmt | 0 | 91351 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.OCRMA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST. AMOUNT: 367. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACTIVITY CLASSIFICATION: COLLEGE SCHOLARSHIPS. GRANTEE NAME: SANTIAGO COLLEGE SCHOLARSHIPS. GRANTEE ADDRESS: 8045 E CHAPMAN AVE ORANGE, CA 92869. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 2,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACTIVITY CLASSIFICATION: COLLEGE SCHOLARSHIPS. GRANTEE NAME: IRVINE VALLEY COLLEGE FOUNDATION. GRANTEE ADDRESS: 5500 IRVINE CENTER DRIVE IRVINE, CA 92618. PROPERTY DESCRIPTION: CASH. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 3,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: INSURANCE. AMOUNT: 1,297. DESCRIPTION: BOARD PLANNING MEETINGS. AMOUNT: 595. DESCRIPTION: MISCELLANEOUS. AMOUNT: 46. DESCRIPTION: WEBSITE DOMAIN. AMOUNT: 1,278. DESCRIPTION: SUBSCRIPTION. AMOUNT: 856. DESCRIPTION: BANK FEES. AMOUNT: 78. DESCRIPTION: CONFERENCES, CONVENTIONS AND MEETINGS. AMOUNT: 83,670. DESCRIPTION: CREDIT CARD FEES. AMOUNT: 1,092. DESCRIPTION: BOOKS. AMOUNT: 120. DESCRIPTION: MARKETING. AMOUNT: 1,814. DESCRIPTION: STATEMENT OF INFORMATION. AMOUNT: 5. TOTAL TO FORM 990-EZ, LINE 16: 90,851. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: TO ACCOUNT FOR PRIOR YEAR ADJUSTMENT. AMOUNT: 1,641. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 2,250. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,500. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS SPINOGATTI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7142675281 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ORANGE COUNTY CHAPTER OF RISK MANAGEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ORAN |
| ReturnHeader/Filer/EIN | 0 | 311602374 |
| ReturnHeader/Filer/PhoneNum | 0 | 7142675281 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 360 EAST FIRST STREET 371 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TUSTIN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92780 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 410746749 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CLIFTONLARSONALLEN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2875 MICHELLE DRIVE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | IRVINE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92606 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7149781300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LISA N RYSSEL CPA |
| ReturnHeader/ReturnTs | 0 | 2026-01-23T13:04:55-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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