PUBLIC RISK MANAGEMENT ASSN INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PUBLIC RISK MANAGEMENT ASSN INC (EIN 54-1526552)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-26
IRS object ID
202621469349300712
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-26T10:36:19-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582676261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Rogers & Company PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11775 Tysons Boulevard Suite 1200AddressLine1Txt
CityMcLeanCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN541526552EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Public Risk Management AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPUBLBusinessNameControlTxt
Phone7035287701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S Washington St Ste 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJennifer AckermanPersonNm
Person TitleChief Executive OfficerPersonTitleTxt
Phone7035287701PhoneNum
Signature2026-05-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLori A CollingsworthPreparerPersonNm
PTINP00639819PTIN
Phone7038930300PhoneNum
Preparation2026-05-26PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJennifer AckermanPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S Washington St Ste 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,224,346GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://primacentral.org/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1981FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTo promote effective risk management in the public interest as an essential component of public administration.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$36,971TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$173,030PYContributionsGrantsAmt
CY Contributions Grants$212,445CYContributionsGrantsAmt
PY Program Service Revenue$1,968,058PYProgramServiceRevenueAmt
CY Program Service Revenue$1,898,991CYProgramServiceRevenueAmt
PY Investment Income$54,078PYInvestmentIncomeAmt
CY Investment Income$43,001CYInvestmentIncomeAmt
PY Other Revenue$11,515PYOtherRevenueAmt
CY Other Revenue$69,909CYOtherRevenueAmt
PY Total Revenue$2,206,681PYTotalRevenueAmt
CY Total Revenue$2,224,346CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$541,187PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$624,411CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,688,217PYOtherExpensesAmt
CY Other Expenses$1,535,197CYOtherExpensesAmt
PY Total Expenses$2,229,404PYTotalExpensesAmt
CY Total Expenses$2,159,608CYTotalExpensesAmt
PY Revenues Less Expenses-$22,723PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$64,738CYRevenuesLessExpensesAmt
Total Assets BOY$1,776,553TotalAssetsBOYAmt
Total Assets EOY$1,856,450TotalAssetsEOYAmt
Total Liabilities BOY$1,181,674TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,190,265TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$594,879NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$666,185NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTo promote effective risk management in the public interest as an essential component of public administration.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,177,970ExpenseAmt
Revenue$1,160,910RevenueAmt
DescAnnual Conference - An annual event for members with educational sessions on various public risk management topics.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$391,694ExpenseAmt
Revenue$205,827RevenueAmt
DescEducation and Training - Training consists of webinars, online tutorials, periodic seminars and the PRIMA institute.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$120,093ExpenseAmt
Revenue$525,477RevenueAmt
DescMember Services - Provides on-line risk management information service, maintains membership records, conducts annual awards program, assists with presentation of annual conference.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$212,891ExpenseAmt
Revenue$37,776RevenueAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$212,891TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$37,776TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,902,648TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJennifer Ackerman CEOPersonNm
Phone7035287701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S Washington St Ste 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Steve LePock II
President5.500.00Yes (X)Yes (X)$0$0$0
Adam Maxwell
Past President3.003.00Yes (X)Yes (X)$0$0$0
Jennifer Hood
President Elect3.000.00Yes (X)Yes (X)$0$0$0
Joe Costamagna
Director3.000.00Yes (X)$0$0$0
Chester Darden
Director3.000.00Yes (X)$0$0$0
Michelle Jordan
Director3.000.00Yes (X)$0$0$0
Cathie Chancellor
Director3.000.00Yes (X)$0$0$0
Robert Warren
Director3.000.00Yes (X)$0$0$0
Jamee Higgins
Director3.000.00Yes (X)$0$0$0
Jennifer Ackerman
Chief Executive Officer37.501.00Yes (X)$219,605$0$21,960
Shaunda Ragland
Sr. Director of Education & Training37.500.00$124,786$0$12,479Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$344,391TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$34,439TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Seattle Convention Center
705 Pike StSeattleWA98181Meeting space and Food & Beverage$272,381
Sheraton Grand Seattle
1400 6th AveSeattleWA98101Hotel and Food & Beverage Provider$145,602
ATX Event Systems LLC
7400 Cooper LaneAustinTX78745Event technology services$130,347
Hilton Columbus Downtown
402 N High StColumbusOH43215Hotel and Food & Beverage Provider$127,308
Moire Marketing Partners
407 N Washington StFalls ChurchVA22046Consulting services$126,490
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Related Organizations$211,500RelatedOrganizationsAmt
All Other Contributions$945AllOtherContributionsAmt
Total Contributions$212,445TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Annual Conference611710$1,160,910$895,106$265,804
Membership Dues900099$525,477$525,477
Education & Training611710$205,827$205,827
Periodicals541800$6,777$805$5,972
FieldValueIRS element (for citing)
Total Program Service Revenue$1,898,991TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,459TotalRevenueColumnAmt
Exclusion$38,459ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,542SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$4,542SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,542TotalRevenueColumnAmt
Exclusion$4,542ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Rebates900099$38,910$38,910
Career Center/Website Advertising541800$30,999$30,999
FieldValueIRS element (for citing)
Other Revenue Total$69,909OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,224,346TotalRevenueColumnAmt
Related Or Exempt Func Income$1,627,215RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$36,971UnrelatedBusinessRevenueAmt
Exclusion$347,715ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$241,564TotalAmt
Program Services$131,762ProgramServicesAmt
Management And General$109,802ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$248,063TotalAmt
Program Services$207,859ProgramServicesAmt
Management And General$40,204ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,258TotalAmt
Management And General$33,258ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$70,098TotalAmt
Management And General$70,098ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$31,428TotalAmt
Program Services$24,763ProgramServicesAmt
Management And General$6,665ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$80,748TotalAmt
Management And General$80,748ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$83,400TotalAmt
Program Services$76,728ProgramServicesAmt
Management And General$6,672ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,231TotalAmt
Program Services$850ProgramServicesAmt
Management And General$381ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$123,246TotalAmt
Program Services$54,560ProgramServicesAmt
Management And General$68,686ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$55,090TotalAmt
Program Services$144ProgramServicesAmt
Management And General$54,946ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$91,684TotalAmt
Management And General$91,684ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$100,695TotalAmt
Program Services$41,324ProgramServicesAmt
Management And General$59,371ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$982,239TotalAmt
Program Services$933,417ProgramServicesAmt
Management And General$48,822ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,752TotalAmt
Management And General$1,752ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$14,642TotalAmt
Program Services$5,386ProgramServicesAmt
Management And General$9,256ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Taxes & Registrations$470$470
Overhead Allocation$0-$425,855$425,855

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,159,608TotalAmt
Program Services$1,902,648ProgramServicesAmt
Management And General$256,960ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$100,542BOYAmt
EOY$210,208EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,600BOYAmt
EOY$9,404EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$88,302BOYAmt
EOY$60,065EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$251,255LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$247,704LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,302BOYAmt
EOY$3,551EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$793,156BOYAmt
EOY$842,725EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$784,651BOYAmt
EOY$730,497EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,776,553BOYAmt
EOY$1,856,450EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$83,483BOYAmt
EOY$89,274EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$461,733BOYAmt
EOY$517,207EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$636,458BOYAmt
EOY$583,784EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,181,674BOYAmt
EOY$1,190,265EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$594,879BOYAmt
EOY$666,185EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$594,879BOYAmt
EOY$666,185EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,776,553BOYAmt
EOY$1,856,450EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$64,738ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,568NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$100,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36,276CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$27,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,030CurrentTaxYearMinus1YearAmt
Current Tax Year$945CurrentTaxYearAmt
Total$167,726TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$967,747CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,536,212CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,469,398CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,730,587CurrentTaxYearMinus1YearAmt
Current Tax Year$1,627,215CurrentTaxYearAmt
Total$7,331,159TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,650CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$288,551CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$229,978CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$245,815CurrentTaxYearMinus1YearAmt
Current Tax Year$304,714CurrentTaxYearAmt
Total$1,088,708TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,087,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,861,039CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,726,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,979,432CurrentTaxYearMinus1YearAmt
Current Tax Year$1,932,874CurrentTaxYearAmt
Total$8,587,593TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$42,362CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$75,268CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$73,916CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,617CurrentTaxYearMinus1YearAmt
Current Tax Year$46,570CurrentTaxYearAmt
Total$282,733TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$42,362CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$75,268CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$73,916CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$44,617CurrentTaxYearMinus1YearAmt
Current Tax Year$46,570CurrentTaxYearAmt
Total$282,733TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$8,304,860PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$79,692CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$97,597CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$120,703CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$212,457CurrentTaxYearMinus1YearAmt
Current Tax Year$249,959CurrentTaxYearAmt
Total$760,408TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$79,692CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$97,597CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$120,703CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$212,457CurrentTaxYearMinus1YearAmt
Current Tax Year$249,959CurrentTaxYearAmt
Total$760,408TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,167,089CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,958,636CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,847,554CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,191,889CurrentTaxYearMinus1YearAmt
Current Tax Year$2,182,833CurrentTaxYearAmt
Total$9,348,001TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.88840PublicSupportCY509Pct
Public Support PY5090.89980PublicSupportPY509Pct
Investment Income CY0.08130InvestmentIncomeCYPct
Investment Income PY0.06710InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule A, Part III, Line 10a- Special Rules of AttributionFormAndLineReferenceDesc
ExplanationPublic 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 2021 in the amount of $70,000. 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 2022 in the amount of $80,000. 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 2023 in the amount of $82,350. 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 2024 in the amount of $170,000. 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 2025 in the amount of $211,500. 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.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$171,585OtherCostOrOtherBasisAmt
Depreciation$171,585DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$55,970OtherCostOrOtherBasisAmt
Depreciation$52,419DepreciationAmt
Book Value$3,551BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,700OtherCostOrOtherBasisAmt
Depreciation$23,700DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,551TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
Operating lease right-of-use asset, net$291,413
Deferred compensation assets$280,840
Due from PERI$145,330
Deposit$12,914
FieldValueIRS element (for citing)
Total Book Value Other Assets$730,497TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Operating lease liability$302,944
Deferred compensation liability$280,840
FieldValueIRS element (for citing)
Total Liability$583,784TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationManagement 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJennifer AckermanPersonNm
TitleChief Executive OfficerTitleTxt
Base Compensation Filing Org$210,898BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$8,707BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$21,960DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$241,565TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 4 times each year, Public Risk boasts a circulation of more than 8,000 public risk management professionals.
Form 990, Part VI, Section A, line 6PRIMA'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 7aThe 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 7bAny 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 11bThe form 990 is reviewed by the Chief Executive Officer prior to filing the form with the IRS.
Form 990, Part VI, Section B, line 12cAnnually 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 15aThe Chief Executive Officer 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 19PRIMA makes the governing documents and conflict of interest policy available upon request. The financial statements are not available to the public.
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 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Public Entity Risk InstituteBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 S Washington St Ste 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd
FieldValueIRS element (for citing)
EIN411873459EIN
Primary Activities509(a)(3) Type I Supporting organization of PRIMAPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity StatusLine 12a, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1PRIMABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Public Entity Risk Institute
C$211,500Cash grant
Public Entity Risk Institute
N$92,138Allocated overhead costs
Public Entity Risk Institute
O$259,655Allocated staff time
Public Entity Risk Institute
Q$353,167Reimbursed expenses

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