PUBLIC RISK MANAGEMENT ASSN INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PUBLIC RISK MANAGEMENT ASSN INC (EIN 54-1526552)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-04-24
IRS object ID
202541149349301759
Schema version
2024v5.1
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)
Return2025-04-24T13:00:30-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Line18300 Boone Boulevard Suite 600AddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22182ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-04-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLori A CollingsworthPreparerPersonNm
PTINP00639819PTIN
Phone7038930300PhoneNum
Preparation2025-04-22PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
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$2,206,681GrossReceiptsAmt
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 Employee7TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$3,171TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$109,825PYContributionsGrantsAmt
CY Contributions Grants$173,030CYContributionsGrantsAmt
PY Program Service Revenue$1,708,562PYProgramServiceRevenueAmt
CY Program Service Revenue$1,968,058CYProgramServiceRevenueAmt
PY Investment Income$39,309PYInvestmentIncomeAmt
CY Investment Income$54,078CYInvestmentIncomeAmt
PY Other Revenue$1,358PYOtherRevenueAmt
CY Other Revenue$11,515CYOtherRevenueAmt
PY Total Revenue$1,859,054PYTotalRevenueAmt
CY Total Revenue$2,206,681CYTotalRevenueAmt
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$573,352PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$541,187CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,460,896PYOtherExpensesAmt
CY Other Expenses$1,688,217CYOtherExpensesAmt
PY Total Expenses$2,034,248PYTotalExpensesAmt
CY Total Expenses$2,229,404CYTotalExpensesAmt
PY Revenues Less Expenses-$175,194PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$22,723CYRevenuesLessExpensesAmt
Total Assets BOY$1,913,161TotalAssetsBOYAmt
Total Assets EOY$1,776,553TotalAssetsEOYAmt
Total Liabilities BOY$1,296,152TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,181,674TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$617,009NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$594,879NetAssetsOrFundBalancesEOYAmt
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$1,235,432ExpenseAmt
Revenue$1,155,039RevenueAmt
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$415,570ExpenseAmt
Revenue$229,056RevenueAmt
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$113,430ExpenseAmt
Revenue$557,360RevenueAmt
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$150,597ExpenseAmt
Revenue$26,603RevenueAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$150,597TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$26,603TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,915,029TotalProgramServiceExpensesAmt
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 Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee7EmployeeCnt
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
Adam Maxwell
President5.500.00Yes (X)Yes (X)$0$0$0
Lori Olson
Past President3.003.00Yes (X)Yes (X)$0$0$0
Steve LePock II
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
Jennifer Hood
Director3.000.00Yes (X)$0$0$0
Robert Warren
Director3.000.00Yes (X)$0$0$0
Sean Barham
Director3.000.00Yes (X)$0$0$0
Cathie Chancellor
Director3.000.00Yes (X)$0$0$0
Jennifer Ackerman
Chief Executive Officer37.500.00Yes (X)$209,397$0$23,195
Shaunda Ragland
Senior Director of Education37.500.00$116,900$0$11,440Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$326,297TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$34,635TotalOtherCompensationAmt
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
Gaylord Opryland
2800 Opryland DriveNashvilleTN37214Venue, Food & Beverage Provider$520,825
Scottsdale Resort at McCormick Ranch
7700 East McCormick PkwyScottsdaleAZ852583431Venue, Food & Beverage Provider$180,753
MOIRE Marketing Partners LLC
407 N Washington StFalls ChurchVA22046Consulting services$150,612
ATX Event Systems LLC
7400 Cooper LaneAustinTX78745Event technology services$140,749
Hargrove LLC
1 Hargrove DriveLanhamMD20706Event decorating services$138,606
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Related Organizations$170,000RelatedOrganizationsAmt
All Other Contributions$3,030AllOtherContributionsAmt
Total Contributions$173,030TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Annual Conference611710$1,155,039$920,739$234,300
Membership Dues900099$557,360$557,360
Education & Training611710$229,056$229,056
Special Projects611710$19,955$19,955
Periodicals541800$6,648$3,477$3,171
FieldValueIRS element (for citing)
Total Program Service Revenue$1,968,058TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,457TotalRevenueColumnAmt
Exclusion$42,457ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$11,621SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$11,621SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,621TotalRevenueColumnAmt
Exclusion$11,621ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther incomeDesc
Business900099BusinessCd
Total Revenue Column$11,515TotalRevenueColumnAmt
Exclusion$11,515ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$11,515OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,206,681TotalRevenueColumnAmt
Related Or Exempt Func Income$1,730,587RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$3,171UnrelatedBusinessRevenueAmt
Exclusion$299,893ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$232,592TotalAmt
Program Services$125,638ProgramServicesAmt
Management And General$106,954ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$216,857TotalAmt
Program Services$190,135ProgramServicesAmt
Management And General$26,722ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$20,705TotalAmt
Management And General$20,705ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$43,659TotalAmt
Management And General$43,659ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$27,374TotalAmt
Program Services$21,137ProgramServicesAmt
Management And General$6,237ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$87,347TotalAmt
Management And General$87,347ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$96,324TotalAmt
Program Services$89,178ProgramServicesAmt
Management And General$7,146ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$7,369TotalAmt
Program Services$850ProgramServicesAmt
Management And General$6,519ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104,997TotalAmt
Program Services$62,253ProgramServicesAmt
Management And General$42,744ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$77,316TotalAmt
Program Services$9,104ProgramServicesAmt
Management And General$68,212ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$89,231TotalAmt
Management And General$89,231ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$139,504TotalAmt
Program Services$44,671ProgramServicesAmt
Management And General$94,833ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,070,373TotalAmt
Program Services$1,016,029ProgramServicesAmt
Management And General$54,344ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,152TotalAmt
Management And General$2,152ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,136TotalAmt
Program Services$5,332ProgramServicesAmt
Management And General$7,804ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Taxes & Registrations$468$468
Overhead Allocation$0-$350,702$350,702

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,229,404TotalAmt
Program Services$1,915,029ProgramServicesAmt
Management And General$314,375ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$71,989BOYAmt
EOY$100,542EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,937BOYAmt
EOY$4,600EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$100,707BOYAmt
EOY$88,302EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$251,255LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$245,953LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,953BOYAmt
EOY$5,302EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$838,485BOYAmt
EOY$793,156EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$894,090BOYAmt
EOY$784,651EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,913,161BOYAmt
EOY$1,776,553EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$77,808BOYAmt
EOY$83,483EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$520,495BOYAmt
EOY$461,733EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$697,849BOYAmt
EOY$636,458EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,296,152BOYAmt
EOY$1,181,674EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$617,009BOYAmt
EOY$594,879EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$617,009BOYAmt
EOY$594,879EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,913,161BOYAmt
EOY$1,776,553EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$22,723ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$593NetUnrlzdGainsLossesInvstAmt
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$114,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$100,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$36,276CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$27,475CurrentTaxYearMinus1YearAmt
Current Tax Year$3,030CurrentTaxYearAmt
Total$280,781TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$560,639CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$967,747CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,536,212CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,469,398CurrentTaxYearMinus1YearAmt
Current Tax Year$1,730,587CurrentTaxYearAmt
Total$6,264,583TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$417,866CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$19,650CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$288,551CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$229,978CurrentTaxYearMinus1YearAmt
Current Tax Year$245,815CurrentTaxYearAmt
Total$1,201,860TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,092,505CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,087,397CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,861,039CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,726,851CurrentTaxYearMinus1YearAmt
Current Tax Year$1,979,432CurrentTaxYearAmt
Total$7,747,224TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,362CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$75,268CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$73,916CurrentTaxYearMinus1YearAmt
Current Tax Year$44,617CurrentTaxYearAmt
Total$274,595TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$38,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$42,362CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$75,268CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$73,916CurrentTaxYearMinus1YearAmt
Current Tax Year$44,617CurrentTaxYearAmt
Total$274,595TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$7,472,629PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$46,696CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$79,692CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$97,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$120,703CurrentTaxYearMinus1YearAmt
Current Tax Year$212,457CurrentTaxYearAmt
Total$557,145TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$46,696CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$79,692CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$97,597CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$120,703CurrentTaxYearMinus1YearAmt
Current Tax Year$212,457CurrentTaxYearAmt
Total$557,145TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,139,201CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,167,089CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,958,636CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,847,554CurrentTaxYearMinus1YearAmt
Current Tax Year$2,191,889CurrentTaxYearAmt
Total$8,304,369TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.89980PublicSupportCY509Pct
Public Support PY5090.90230PublicSupportPY509Pct
Investment Income CY0.06710InvestmentIncomeCYPct
Investment Income PY0.05570InvestmentIncomePYPct
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 2020 in the amount of $35,112. 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. 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 (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 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 (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 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 (a), 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$50,668DepreciationAmt
Book Value$5,302BookValueAmt

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$5,302TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
Operating lease right-of-use asset, net$368,497
Deferred compensation assets$256,536
Due from PERI$146,704
Deposit$12,914
FieldValueIRS element (for citing)
Total Book Value Other Assets$784,651TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Operating lease liability$379,922
Deferred compensation liability$256,536
FieldValueIRS element (for citing)
Total Liability$636,458TotalLiabilityAmt
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$201,077BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$8,320BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$23,195DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$232,592TotalCompensationFilingOrgAmt
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$170,000Cash grant
Public Entity Risk Institute
N$175,718Allocated overhead costs
Public Entity Risk Institute
O$247,212Allocated staff time
Public Entity Risk Institute
Q$468,644Reimbursed expenses

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