Civic Intelligence

Public Risk Management Association

990 • Fiscal year 2019 • EIN 54-1526552

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 28, 2020

700 South Washington Street No 21Alexandria, VA 22314-4291

(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.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.46x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

-3.2%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$141,523

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

29th percentile

-2.3%

Faster asset growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-1.4%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,404,872

Down $33,352 (-2.3%) from 2018

Net Assets

Down

$525,948

Down $3,778 (-0.7%) from 2018

Liabilities

Down

$878,924

Down $29,574 (-3.3%) from 2018

Revenue

Down

$1,911,023

Down $27,274 (-1.4%) from 2018

Expenses

Down

$1,972,912

Down $32,712 (-1.6%) from 2018

Net Income

Up

-$61,889

Up $5,438 (+8.1%) from 2018

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

2019

Assets$1,404,872
Liabilities$878,924
Net Assets$525,948

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

2019

Revenue$1,911,023
Expenses$1,972,912
Net Income-$61,889
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 28, 2020
Return Version
2019v5.1
Gross Receipts
$1,911,023
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$840,542$850,216▲ $9,674
Cash and Non-Interest-Bearing Accounts$206,455$109,468▼ $96,987
Prepaid Expenses and Deferred Charges$84,786$76,343▼ $8,443
Accounts Receivable$10,049$15,951▲ $5,902
Land, Buildings, and Equipment, Net$6,596$4,218▼ $2,378
Total Assets$1,438,224$1,404,872▼ $33,352
Other Assets Total$289,796$348,676▲ $58,880
Liabilities
Deferred Revenue$552,751$545,899▼ $6,852
Other Liabilities$243,078$272,087▲ $29,009
Accounts Payable and Accrued Expenses$112,669$60,938▼ $51,731
Total Liabilities$908,498$878,924▼ $29,574
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$529,726$525,948▼ $3,778
Total Net Assets Fund Balance$529,726$525,948▼ $3,778
Total Liabilities and Net Assets / Fund Balance$1,438,224$1,404,872▼ $33,352

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$171,585$171,585
Equipment$4,218$83,080$87,298
Other Land Buildings$0$23,700$23,700
Other Assets Org$80,827--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer H Ackerman CAEChief Executive OfficerFT$132,900$8,623$141,523
Marshall W Davies II PhDExecutive Director- Ret. April 2019FT$94,543$3,484$98,027

Board Members and Trustees

NameTitle
Jani J JenningsPast President
Scott K KramerPresident
Sheri D SwainPresident-Elect
Forestine WCarrollDirector
JamiAnn N HannahDirector
Laurie T KemperDirector
Lori J GrayDirector
Melissa RStegerDirector
Michael S PayneDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Marriott International IncAnnual Conference Food and Beverage6000 W Osceola Pkwy, Kissimmee, FL 34746$269,282
Freeman Audio VisualAV ServicesPO Box 650519, Dallas, TX 75265$113,625
LHO Mission Vay Rosie Lessee IncPRIMA Institute Venue1775 E Mission Bay Dr, San Diego, CA 92106$112,213
Revenue and Support

Revenue Composition

Contributions and Grants
$96,483
Program Service Revenue
$1,747,787
Investment Income
$26,565
Other Revenue
$40,188
All Other Contributions
$25,257
Change in Net Assets
$-61,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,421,179
Salaries, Compensation, and Employee Benefits$551,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$718,562$52,366-$770,928
Current Officers, Directors, Trustees, and Key Employees$136,466$103,084-$239,550
Other Salaries and Wages$150,369$52,638-$203,007
Office Expenses$124,665$40,463-$165,128
Occupancy-$148,337-$148,337
Fees for Services Other$78,712$15,163-$93,875
Travel$27,119$63,800-$90,919
Fees for Services Accounting-$72,299-$72,299
Information Technology$8,497$48,875-$57,372
Pension Plan Contributions-$42,856-$42,856
Payroll Taxes$23,582$11,504-$35,086
Other Employee Benefits-$31,234-$31,234
Insurance$5,350$8,300-$13,650
Advertising$755$3,694-$4,449
Depreciation Depletion-$2,378-$2,378
Fees for Services Legal-$1,350-$1,350
Other Expenses$366,794$-366,794-$0
Total Functional Expenses$1,640,871$332,041$0$1,972,912
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$248,148
Deferred rent$23,939
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
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 21, Alexandria, VA 22314-4291

Signing Officer

Name
Jennifer Ackerman
Title
Chief Executive Officer
Phone
7035287701
Signed
2020-04-28
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/PersonNm1Jani J Jennings
IRS990/Form990PartVIISectionAGrp/PersonNm2Sheri D Swain
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IRS990/Form990PartVIISectionAGrp/PersonNm8Laurie T Kemper
IRS990/Form990PartVIISectionAGrp/PersonNm9Jennifer H Ackerman CAE
IRS990/Form990PartVIISectionAGrp/PersonNm10Marshall W Davies II PhD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director- Ret. April 2019
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01911023
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt048875
IRS990/InformationTechnologyGrp/ProgramServicesAmt08497
IRS990/InformationTechnologyGrp/TotalAmt057372
IRS990/InsuranceGrp/ManagementAndGeneralAmt08300
IRS990/InsuranceGrp/ProgramServicesAmt05350
IRS990/InsuranceGrp/TotalAmt013650
IRS990/InvestmentIncomeGrp/ExclusionAmt026565
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt026565
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0840542
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0850216
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0278365
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06596
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04218
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/NetAssetsOrFundBalancesBOYAmt0529726
IRS990/NetAssetsOrFundBalancesEOYAmt0525948
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt058111
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0529726
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0525948
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0148337
IRS990/OccupancyGrp/TotalAmt0148337
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt040463
IRS990/OfficeExpensesGrp/ProgramServicesAmt0124665
IRS990/OfficeExpensesGrp/TotalAmt0165128
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0289796
IRS990/OtherAssetsTotalGrp/EOYAmt0348676
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031234
IRS990/OtherEmployeeBenefitsGrp/TotalAmt031234
IRS990/OtherExpensesGrp/Desc0Taxes & Registrations
IRS990/OtherExpensesGrp/Desc1Overhead Allocation
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0494
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1-366794
IRS990/OtherExpensesGrp/ProgramServicesAmt0366794
IRS990/OtherExpensesGrp/TotalAmt0494
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherLiabilitiesGrp/BOYAmt0243078
IRS990/OtherLiabilitiesGrp/EOYAmt0272087
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Rebates
IRS990/OtherRevenueMiscGrp/ExclusionAmt040188
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040188
IRS990/OtherRevenueTotalAmt040188
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052638
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0150369
IRS990/OtherSalariesAndWagesGrp/TotalAmt0203007
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011504
IRS990/PayrollTaxesGrp/ProgramServicesAmt023582
IRS990/PayrollTaxesGrp/TotalAmt035086
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt042856
IRS990/PensionPlanContributionsGrp/TotalAmt042856
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt084786
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt076343
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/ExclusionAmt0277010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0707954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1471213
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2177990
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33360
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425666
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0984964
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1471213
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2177990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt387954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425666
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt084594
IRS990/ProgSrvcAccomActy2Grp/Desc0Training - Training consists of webinars, online tutorials, periodic seminars and the PRIMA institute.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0412113
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0177990
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/ExpenseAmt0137766
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0471213
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0167025
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0113620
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt089255
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025898
IRS990/PYOtherExpensesAmt01433626
IRS990/PYOtherRevenueAmt032929
IRS990/PYProgramServiceRevenueAmt01790215
IRS990/PYRevenuesLessExpensesAmt0-67327
IRS990/PYSalariesCompEmpBnftPaidAmt0571998
IRS990/PYTotalExpensesAmt02005624
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01938297
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-61889
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt071226
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0984964
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 (a), 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 (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 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 (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 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 (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 2019 in the amount of $71,226. 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.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 10a- Special Rules of Attribution
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt025257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt017100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt055341
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt011460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt031080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0140238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt097791
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt098053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt048819
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt068171
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0190896
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0503730
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01386183
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01421281
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01431504
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01363721
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01397824
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07000513
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0317198
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0285429
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0359898
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0385561
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0446595
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01794681
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt097791
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt098053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt048819
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt068171
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0190896
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0503730
IRS990ScheduleA/InvestmentIncomeCYPct00.05340
IRS990ScheduleA/InvestmentIncomePYPct00.04480
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90550
IRS990ScheduleA/PublicSupportPY509Pct00.92470
IRS990ScheduleA/PublicSupportTotal509Amt08546907
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0103112
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt078810
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt080196
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt082227
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt044180
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0388525

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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
2019Detailed filing. Detailed filing data is available for this year.$1.40$0.88$0.53$1.91$1.97$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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