Civic Intelligence

Public Risk Management Association

990 • Fiscal year 2018 • EIN 54-1526552

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 09, 2019

700 South Washington Street No 218Alexandria, VA 22314

(703) 528-7701

Siviq Scores

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

Liabilities / Assets

85th percentile

0.63x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.47x

Higher debt load relative to revenue than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

30th percentile

-3.5%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$197,810

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

17th percentile

-7.8%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-3.7%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,438,224

Down $121,467 (-7.8%) from 2017

Net Assets

Down

$529,726

Down $98,419 (-16%) from 2017

Liabilities

Down

$908,498

Down $23,048 (-2.5%) from 2017

Revenue

Down

$1,938,297

Down $74,325 (-3.7%) from 2017

Expenses

Up

$2,005,624

Up $113,943 (+6.0%) from 2017

Net Income

Down

-$67,327

Down $188,268 (-156%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,000,184Liabilities 2011: $910,609Net Assets 2011: $89,5752011Assets 2012: $1,199,059Liabilities 2012: $984,832Net Assets 2012: $214,2272012Assets 2013: $1,333,734Liabilities 2013: $1,030,179Net Assets 2013: $303,5552013Assets 2014: $1,409,514Liabilities 2014: $1,055,257Net Assets 2014: $354,2572014Assets 2015: $1,322,840Liabilities 2015: $819,983Net Assets 2015: $502,8572015Assets 2016: $1,288,128Liabilities 2016: $802,366Net Assets 2016: $485,7622016Assets 2017: $1,559,691Liabilities 2017: $931,546Net Assets 2017: $628,1452017Assets 2018: $1,438,224Liabilities 2018: $908,498Net Assets 2018: $529,7262018Assets 2019: $1,404,872Liabilities 2019: $878,924Net Assets 2019: $525,9482019Assets 2020: $1,422,025Liabilities 2020: $857,280Net Assets 2020: $564,7452020Assets 2021: $1,569,157Liabilities 2021: $949,682Net Assets 2021: $619,4752021Assets 2022: $2,048,713Liabilities 2022: $1,271,136Net Assets 2022: $777,5772022Assets 2023: $1,913,161Liabilities 2023: $1,296,152Net Assets 2023: $617,0092023Assets 2024: $1,776,553Liabilities 2024: $1,181,674Net Assets 2024: $594,8792024

Highlighted filing

2018

Assets$1,438,224
Liabilities$908,498
Net Assets$529,726

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,012,0922011Expenses 2012: $1,793,9702012Revenue 2013: $2,008,988Expenses 2013: $1,916,432Net Income 2013: $92,5562013Revenue 2014: $1,894,904Expenses 2014: $1,850,431Net Income 2014: $44,4732014Revenue 2015: $2,175,609Expenses 2015: $2,018,492Net Income 2015: $157,1172015Revenue 2016: $1,964,772Expenses 2016: $2,001,354Net Income 2016: -$36,5822016Revenue 2017: $2,012,622Expenses 2017: $1,891,681Net Income 2017: $120,9412017Revenue 2018: $1,938,297Expenses 2018: $2,005,624Net Income 2018: -$67,3272018Revenue 2019: $1,911,023Expenses 2019: $1,972,912Net Income 2019: -$61,8892019Revenue 2020: $1,185,604Expenses 2020: $1,115,112Net Income 2020: $70,4922020Revenue 2021: $1,199,439Expenses 2021: $1,141,796Net Income 2021: $57,6432021Revenue 2022: $1,968,595Expenses 2022: $1,774,161Net Income 2022: $194,4342022Revenue 2023: $1,859,054Expenses 2023: $2,034,248Net Income 2023: -$175,1942023Revenue 2024: $2,206,681Expenses 2024: $2,229,404Net Income 2024: -$22,7232024

Highlighted filing

2018

Revenue$1,938,297
Expenses$2,005,624
Net Income-$67,327
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 9, 2019
Return Version
2018v3.1
Gross Receipts
$1,938,297
Mission and Program Overview

Mission

To promote effective risk management in the public interest as an essential component of public administration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,020,734$840,542▼ $180,192
Cash and Non-Interest-Bearing Accounts$130,243$206,455▲ $76,212
Prepaid Expenses and Deferred Charges$126,627$84,786▼ $41,841
Accounts Receivable$9,108$10,049▲ $941
Land, Buildings, and Equipment, Net$9,426$6,596▼ $2,830
Total Assets$1,559,691$1,438,224▼ $121,467
Other Assets Total$263,553$289,796▲ $26,243
Liabilities
Deferred Revenue$555,670$552,751▼ $2,919
Other Liabilities$256,838$243,078▼ $13,760
Accounts Payable and Accrued Expenses$119,038$112,669▼ $6,369
Total Liabilities$931,546$908,498▼ $23,048
Net Assets / Fund Balance
Unrestricted Net Assets$628,145$529,726▼ $98,419
Total Net Assets Fund Balance$628,145$529,726▼ $98,419
Total Liabilities and Net Assets / Fund Balance$1,559,691$1,438,224▼ $121,467

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$171,585$171,585
Equipment$6,596$80,702$87,298
Other Land Buildings$0$23,700$23,700
Other Assets Org$54,299--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marshall W Davies II PhDExecutive DirectorFT$188,768$9,042$197,810
Jennifer H Ackerman CAEDeputy Executive DirectorFT$113,058$7,886$120,944

Board Members and Trustees

NameTitle
Amy J LarsonPast President
Jani J JenningsPresident
Scott J KramerPresident-Elect
Brenda G CogdellDirector
Donna L CapriaDirector
Forestine W CarrollDirector
Melissa R StegerDirector
Michael S PayneDirector
Sheri D SwainDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Moore Marketing Partners LLCMarketing407 N Washington Street Ste 102, Falls Church, VA 22046$170,236
Service America CorporationAnnual Conference Food and Beverage100 S Capitol Ave Ste 300, Indianapolis, IN 46225$126,951
Imd 2 LLCAnnual Conference Venue62960 Collection Dr, Chicago, IL 60693$117,457
Revenue and Support

Revenue Composition

Contributions and Grants
$89,255
Program Service Revenue
$1,790,215
Investment Income
$25,898
Other Revenue
$32,929
All Other Contributions
$17,100
Change in Net Assets
$-67,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,433,626
Salaries, Compensation, and Employee Benefits$571,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$778,906$36,688-$815,594
Current Officers, Directors, Trustees, and Key Employees$187,132$131,622-$318,754
Office Expenses$119,593$63,997-$183,590
Other Salaries and Wages$93,910$47,948-$141,858
Occupancy-$100,790-$100,790
Travel$35,708$63,972-$99,680
Fees for Services Other$81,383$16,249-$97,632
Fees for Services Accounting-$70,207-$70,207
Pension Plan Contributions-$42,854-$42,854
Information Technology$7,663$32,104-$39,767
Other Employee Benefits-$35,700-$35,700
Payroll Taxes$20,113$12,719-$32,832
Insurance$4,460$8,716-$13,176
Advertising$2,355$5,712-$8,067
Depreciation Depletion-$4,230-$4,230
Fees for Services Legal-$356-$356
Other Expenses$335,068$-335,068-$0
Total Functional Expenses$1,666,291$339,333$0$2,005,624
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred compensation liability$215,796
Deferred rent$27,282
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 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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 10A:

PRIMA has local chapters. However, PRIMA does not have legal authority to exercise direct or indirect supervision or control over the chapters. As such, question 10a is answered no. PRIMA and its chapters share a unique structure and operate autonomously from one another. PRIMA requires chapter Presidents to be members of PRIMA.

Form 990, Part VI, Section A, line 6

PRIMA's members are public entities (cities, counties, school districts, water authorities, etc.). PRIMA also has corporate members, but they have no vote in elections or seats on the Board.

Form 990, Part VI, Section A, line 7A

The Leadership Development Committee nominates candidates to fill open seats on the board and the board nominates a candidate for President Elect. The slate of candidates is presented to the members for ratification.

Form 990, Part VI, Section A, line 7B

Any changes to the bylaws are subject to ratification by the members and the slate of candidates for officers is also subject to ratification.

Form 990, Part VI, Section B, line 11B

The form 990 is reviewed by the Executive Director prior to filing the form with the IRS.

Form 990, Part VI, Section B, line 12C

Annually all Board, committee and task force members are given a copy of the policy and are required to sign an acknowledgement and fill out a disclosure form.

Form 990, Part VI, Section B, line 15A

The Executive Director is reviewed by the Board. All Board members' comments are compiled and made part of a written review. Salary is set by the Board, which uses salary survey information in its deliberations.

Form 990, Part VI, Section C, line 19

PRIMA makes the governing documents and conflict of interest policy available upon request. The financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Public Risk Management Association
EIN
54-1526552
Phone
7035287701
Address
700 South Washington Street No 218, Alexandria, VA 22314

Signing Officer

Name
Jennifer Ackerman
Title
Chief Executive Officer
Phone
7035287701
Signed
2019-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Ackerman
Formed
1981
Legal Domicile
Dc
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
9

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D, Other Program Services: Periodicals,

Special Projects, Outreach and Research: Public Risk magazine is the flagship publication of the Public Risk Management Association (PRIMA). Public Risk provides risk managers in the public sector with timely, focused information in an easy-to-read format. Public Risk features articles from risk management practitioners as well as industry experts. Published 10 times each year, Public Risk boasts a circulation of more than 8,000 public risk management professionals.

Form 990, Part XII, Line 2C:

PRIMA's Finance and Audit Committee is responsible for the oversight of the audit, including the selection of the independent accountant. The process is consistent with previous years.

Financial Statement Notes

Part X, Line 2:

Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that qualify for either recognition or disclosure in the accompanying consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Jani J Jennings
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IRS990/Form990PartVIISectionAGrp/PersonNm2Scott J Kramer
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IRS990/Form990PartVIISectionAGrp/PersonNm5Forestine W Carroll
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IRS990/Form990PartVIISectionAGrp/PersonNm7Michael S Payne
IRS990/Form990PartVIISectionAGrp/PersonNm8Melissa R Steger
IRS990/Form990PartVIISectionAGrp/PersonNm9Marshall W Davies II PhD
IRS990/Form990PartVIISectionAGrp/PersonNm10Jennifer H Ackerman CAE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt2President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Deputy Executive Director
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01938297
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt032104
IRS990/InformationTechnologyGrp/ProgramServicesAmt07663
IRS990/InformationTechnologyGrp/TotalAmt039767
IRS990/InsuranceGrp/ManagementAndGeneralAmt08716
IRS990/InsuranceGrp/ProgramServicesAmt04460
IRS990/InsuranceGrp/TotalAmt013176
IRS990/InvestmentIncomeGrp/ExclusionAmt025898
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025898
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01020734
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0840542
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0275987
IRS990/LandBldgEquipBasisNetGrp/BOYAmt09426
IRS990/LandBldgEquipBasisNetGrp/EOYAmt06596
IRS990/LandBldgEquipCostOrOtherBssAmt0282583
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To promote effective risk management in the public interest as an essential component of public administration.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0628145
IRS990/NetAssetsOrFundBalancesEOYAmt0529726
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-31092
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0100790
IRS990/OccupancyGrp/TotalAmt0100790
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt063997
IRS990/OfficeExpensesGrp/ProgramServicesAmt0119593
IRS990/OfficeExpensesGrp/TotalAmt0183590
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0263553
IRS990/OtherAssetsTotalGrp/EOYAmt0289796
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035700
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035700
IRS990/OtherExpensesGrp/Desc0Taxes & Registrations
IRS990/OtherExpensesGrp/Desc1Overhead Allocation
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0537
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1-335068
IRS990/OtherExpensesGrp/ProgramServicesAmt0335068
IRS990/OtherExpensesGrp/TotalAmt0537
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherLiabilitiesGrp/BOYAmt0256838
IRS990/OtherLiabilitiesGrp/EOYAmt0243078
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Rebates
IRS990/OtherRevenueMiscGrp/ExclusionAmt032929
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032929
IRS990/OtherRevenueTotalAmt032929
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt047948
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt093910
IRS990/OtherSalariesAndWagesGrp/TotalAmt0141858
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012719
IRS990/PayrollTaxesGrp/ProgramServicesAmt020113
IRS990/PayrollTaxesGrp/TotalAmt032832
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042854
IRS990/PensionPlanContributionsGrp/TotalAmt042854
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0126627
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt084786
IRS990/PrincipalOfficerNm0Jennifer Ackerman
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3541800
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0Annual Conference
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues
IRS990/ProgramServiceRevenueGrp/Desc2Training
IRS990/ProgramServiceRevenueGrp/Desc3Periodicals
IRS990/ProgramServiceRevenueGrp/Desc4Special Projects
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0252500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0713975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1483762
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2200435
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34630
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418479
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0966475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1483762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2200435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3121064
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418479
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0116434
IRS990/ProgSrvcAccomActy2Grp/Desc0Training - Training consists of webinars, online tutorials, periodic seminars and the PRIMA institute.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0397033
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0200435
IRS990/ProgSrvcAccomActy3Grp/Desc0Member Services - Provides on-line risk management information service, maintains membership records, conducts annual awards program, assists with presentation of annual conference.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0140903
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0483762
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0178168
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0139543
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt083849
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020311
IRS990/PYOtherExpensesAmt01340426
IRS990/PYOtherRevenueAmt017998
IRS990/PYProgramServiceRevenueAmt01890464
IRS990/PYRevenuesLessExpensesAmt0120941
IRS990/PYSalariesCompEmpBnftPaidAmt0551255
IRS990/PYTotalExpensesAmt01891681
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02012622
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-67327
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt072155
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0966475
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Public Entity Risk Institute (PERI) is a 509(a)(3) supporting organization of Public Risk Management Association (PRIMA), a 509(a)(2) organization. As such, under Regulations 1.509(a)-(5), any cash grants or other support to PRIMA, are deemed to be gross investment income of PRIMA to the extent the amounts are gross investment income of PERI. PERI provided a cash grant to PRIMA in 2015 in the amount of $177,388. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (b), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2016 in the amount of $51,516. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (c), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2017 in the amount of $28,508. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (d), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2018 in the amount of $72,155. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (e), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 10a- Special Rules of Attribution
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055341
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt011460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0270491
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0385472
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt098053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt048819
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt068171
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0190896
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013258
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0419197
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01421281
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01431504
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01363721
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01397824
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01063860
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06678190
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0285429
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0359898
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0385561
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0446595
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0390995
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01868478
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt098053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt048819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt068171
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0190896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013258
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0419197
IRS990ScheduleA/InvestmentIncomeCYPct00.04480
IRS990ScheduleA/InvestmentIncomePYPct00.03660
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92470
IRS990ScheduleA/PublicSupportPY509Pct00.94120
IRS990ScheduleA/PublicSupportTotal509Amt08646727
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt078810
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt080196
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt082227
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt044180
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0285413
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt078810
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt080196
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt082227
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt044180

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$1.18$0.59$2.21$2.23$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$1.30$0.62$1.86$2.03$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$1.27$0.78$1.97$1.77$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.95$0.62$1.20$1.14$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.86$0.56$1.19$1.12$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.88$0.53$1.91$1.97$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.91$0.53$1.94$2.01$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$0.93$0.63$2.01$1.89$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.80$0.49$1.96$2.00$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.82$0.50$2.18$2.02$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.41$1.06$0.35$1.89$1.85$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.33$1.03$0.30$2.01$1.92$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.98$0.21$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.91$0.09$2.01