Civic Intelligence

Orange County Chapter of Risk Management Association

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.

360 East First Street 371Tustin, CA 92780

www.ocrma.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.26x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

19th percentile

-26%

Higher net margin than 19% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$20,264

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

13th percentile

-67%

Faster asset growth than 13% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

77th percentile

20%

Faster revenue growth than 77% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40K$30K$20K$10K$0Assets 2012: $25,183Net Assets 2012: $25,1832012Assets 2013: $20,078Net Assets 2013: $20,0782013Assets 2014: $19,796Net Assets 2014: $19,7962014Assets 2016: $21,848Net Assets 2016: $21,8482016Assets 2017: $22,467Net Assets 2017: $22,4672017Assets 2018: $24,072Net Assets 2018: $24,0722018Assets 2019: $15,977Net Assets 2019: $15,9772019Assets 2020: $29,498Net Assets 2020: $29,4982020Assets 2021: $33,997Liabilities 2021: $0Net Assets 2021: $33,9972021Assets 2022: $27,666Liabilities 2022: $0Net Assets 2022: $27,6662022Assets 2023: $26,587Liabilities 2023: $0Net Assets 2023: $26,5872023Assets 2024: $28,958Liabilities 2024: $0Net Assets 2024: $28,9582024Assets 2025: $9,503Liabilities 2025: $2,500Net Assets 2025: $7,0032025

Highlighted filing

2025

Assets$9,503
Liabilities$2,500
Net Assets$7,003

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2012: $55,780Expenses 2012: $53,436Net Income 2012: $2,3442012Revenue 2013: $50,049Expenses 2013: $55,154Net Income 2013: -$5,1052013Revenue 2014: $50,288Expenses 2014: $50,570Net Income 2014: -$2822014Revenue 2016: $45,716Expenses 2016: $53,590Net Income 2016: -$7,8742016Revenue 2017: $59,601Expenses 2017: $59,089Net Income 2017: $5122017Revenue 2018: $64,904Expenses 2018: $63,299Net Income 2018: $1,6052018Revenue 2019: $56,853Expenses 2019: $65,030Net Income 2019: -$8,1772019Revenue 2020: $64,125Expenses 2020: $50,604Net Income 2020: $13,5212020Revenue 2021: $29,545Expenses 2021: $25,046Net Income 2021: $4,4992021Revenue 2022: $43,051Expenses 2022: $49,382Net Income 2022: -$6,3312022Revenue 2023: $61,308Expenses 2023: $62,387Net Income 2023: -$1,0792023Revenue 2024: $76,033Expenses 2024: $73,662Net Income 2024: $2,3712024Revenue 2025: $91,351Expenses 2025: $114,947Net Income 2025: -$23,5962025

Highlighted filing

2025

Revenue$91,351
Expenses$114,947
Net Income-$23,596

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$0.91$1.15$0.24
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.00$0.29$0.76$0.74$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.00$0.27$0.61$0.62$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.43$0.49$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.30$0.25$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.29$0.64$0.51$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.16$0.57$0.65$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.65$0.63$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.22$0.60$0.59$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.22$0.46$0.54$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.50$0.51$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.20$0.50$0.55$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.25$0.56$0.53$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$91,351
Mission and Program Overview

Mission

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.

Program Services

DescriptionGrantsExpenses
RMA PROMOTES AN ENTERPRISE-WIDE APPROACH TO RISK MANAGEMENT THAT FOCUSES ON CREDIT RISK, MARKET RISK AND OPERATIONAL RISK.$3,000$86,670
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
VICKI PHILLIPYChapter Administrator-$20,264-$20,264
TOM SPINOGATTIPresident-$0--
CHRIS NOMMENSENPast President/Nominating Committee-$0--
PAUL SIMMONS1st Vice President-$0--
STEVE CASSELBERRYSecretary-$0--
GREG COLEMANTreasurer-$0--
LIANA CAROCCIOCommunications Chaira (Flyers,Webit-$0--
GARY GREENEducation Chair-$0--
COURY HAWKSEmergin Professionals Committee CHA-$0--
KEVIN HIROSEAudit Chair-$0--
JAN IBEYMembership Committee Chair-$0--
DANNI REMINGTON SMITHSONWoman In Banking/Finance C-$0--
Filing and Contact Details

Filer

Filer Name
Orange County Chapter of Risk Management
EIN
31-1602374
Phone
7142675281
Address
360 EAST FIRST STREET 371, TUSTIN, CA 92780

Signing Officer

Name
Thomas Spinogatti
Title
President
Phone
7142675281
Signed
2026-01-15
Discuss with paid preparer
Yes

Preparer

Firm
Cliftonlarsonallen Llp
Address
2875 MICHELLE DRIVE 300, IRVINE, CA 92606
Preparer
Lisa N Ryssel CPA
Phone
7149781300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest. Amount: 367.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

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.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

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.

Form 990-ez, Part I, Line 16 - Other Expenses

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.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: to account for prior year adjustment. Amount: 1,641.

Form 990-ez, Part II, Line 24 - Other Assets

Description: prepaid expenses. Beg. Of year amount: 2,250. End of year amount: 0.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: deferred revenue. Beg. Of year amount: 0. End of year amount: 2,500.

Raw XML Appendix179 raw XML fields

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

Path#Value
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TOM SPINOGATTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRIS NOMMENSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL SIMMONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3STEVE CASSELBERRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GREG COLEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5LIANA CAROCCIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GARY GREEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7COURY HAWKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8KEVIN HIROSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9JAN IBEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10VICKI PHILLIPY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11DANNI REMINGTON SMITHSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PAST PRESIDENT/NOMINATING COMMITTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21ST VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5COMMUNICATIONS CHAIRA (FLYERS,WEBIT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6EDUCATION CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7EMERGIN PROFESSIONALS COMMITTEE CHA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8AUDIT CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9MEMBERSHIP COMMITTEE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10CHAPTER ADMINISTRATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11WOMAN IN BANKING/FINANCE C
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt01641
IRS990EZ/OtherExpensesTotalAmt090851
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE 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/ProgramServiceRevenueAmt090984
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0RMA PROMOTES AN ENTERPRISE-WIDE APPROACH TO RISK MANAGEMENT THAT FOCUSES ON CREDIT RISK, MARKET RISK AND OPERATIONAL RISK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03000
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IRS990EZ/TotalRevenueAmt091351
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OCRMA.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 367.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY 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/ExplanationTxt2ACTIVITY 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/ExplanationTxt3DESCRIPTION: 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/ExplanationTxt4DESCRIPTION: TO ACCOUNT FOR PRIOR YEAR ADJUSTMENT. AMOUNT: 1,641.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 2,250. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS SPINOGATTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07142675281
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ORANGE COUNTY CHAPTER OF RISK MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ORAN
ReturnHeader/Filer/EIN0311602374
ReturnHeader/Filer/PhoneNum07142675281
ReturnHeader/Filer/USAddress/AddressLine1Txt0360 EAST FIRST STREET 371
ReturnHeader/Filer/USAddress/CityNm0TUSTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092780
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02875 MICHELLE DRIVE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092606
ReturnHeader/PreparerPersonGrp/PhoneNum07149781300
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA N RYSSEL CPA
ReturnHeader/ReturnTs02026-01-23T13:04:55-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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