2024-11-14T13:03:48-06:00 2023-12-31 BDO USA 339 SIXTH AVE 8TH FL PITTSBURGH PA 15222 990 2023-01-01 251633904 PERFORMANCE REVIEW INSTITUTE INC % BRIAN TRYBEND PERF 7247721616 161 THORN HILL ROAD WARRENDALE PA 15086 BRIAN TRYBEND Sec/Treasurer/CFO 7247721616 2024-10-23 true true Jacob Cook P01240455 4122812501 2024-10-23 2023 2024-10-15 13:58:12Z BRIAN TRYBEND 161 THORN HILL ROAD WARRENDALE PA 15086 83874882 false X HTTPS://P-R-I.ORG/ X 1990 PA SEE SCHEDULE O. 11 10 185 1500 0 0 0 0 47247011 60691888 1468822 1758215 -148079 81909 48567754 62532012 0 0 0 0 13933995 19270178 0 0 0 34381343 44477207 48315338 63747385 252416 -1215373 67870674 82000497 17881994 29362775 49988680 52637722 X THE PURPOSE OF THE CORPORATION IS TO ENGAGE IN ACTIVITIES PERMITTED FOR CORPORATIONS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE OF 1986 (THE "CODE") PARTICULARLY TO FOSTER, ADVANCE AND PROMOTE THE INTERESTS OF THE AUTOMOTIVE INDUSTRIES: LAND, SEA, AIR AND SPACE; TO COMPILE AND REVIEW PERFORMANCE STANDARDS; TO PROMOTE AND ADMINISTER QUALITY ASSURANCE, ACCREDITATION AND CERTIFICATION PROGRAMS FOR THE BENEFIT OF THE GENERAL PUBLIC, INDUSTRY AND GOVERNMENT; TO CONTRIBUTE FUNDS, PROPERTY AND SERVICE TO NONPROFIT ORGANIZATIONS THAT DEVELOP AND PUBLISH STANDARDS FOR MAINTAINING AND IMPROVING QUALITY AND PERFORMANCE WITHIN THE AUTOMOTIVE INDUSTRY; AND TO ENGAGE IN ANY OTHER LAWFUL TRADE ASSOCIATION PURPOSE CONDUCTED ON A NONPROFIT BASIS. false false INDUSTRY MANAGED PROGRAMS: PROVIDES AUDITS OF SPECIAL MANUFACTURING PROCESSES TO INDUSTRY DEVELOPED AUDIT CRITERIA AS DEFINED BY CONSENSUS OF ALL INDUSTRY PARTICIPANTS RESULTING IN ACCREDITATION RECOGNIZED INTERNATIONALLY BY INDUSTRY OEM'S. REGISTRAR PROGRAM: ACCREDITED BY ANAB & RvA, PROVIDES QUALITY, ENVIRONMENTAL, HEALTH & SAFETY, INFORMATION SECURITY AND INFORMATION TECHNOLOGY MANAGEMENT SYSTEM AUDITS TO VARIOUS INTERNATIONAL STANDARDS RESULTING IN CERTIFICATION TO SUCH STANDARDS. PROFESSIONAL DEVELOPMENT PROGRAM: PROVIDE OUTSTANDING LEARNING SOLUTIONS THROUGH GLOBAL INDUSTRY DRIVEN TRAINING TO ADD VALUE TO THE VARIOUS INDUSTRY MANAGED PROGRAMS, AND PROVIDE A PROGRAM FOR THE CERTIFICATION OF SELECT AEROSPACE PERSONNEL AS COMPETENT IN A SPECIFIC SPECIALIZED MANUFACTURING PROCESS. false false false false false false false false false true false false true true true false true false true true false false false false false false false false true false false false false false false false false false false true true true true false true 227 0 true 185 true false true UK false false false false false false X 11 10 false false false false true true true true true false false true true true true true true false true true true X BRIAN TRYBEND 7247727510 161 THORN HILL ROAD WARRENDALE PA 15086 X DAVID L SCHUTT PHD PRESIDENT 13.0 27.0 X X 0 1407658 55941 JONATHAN SOLOMOND EVP & COO 40.0 0.0 X 419250 0 107330 RICHARD WILKIE CHIEF INFORMATION OFFICER 13.0 27.0 X 0 407540 62188 GREGORY BRADLEY ESQ CHIEF GENERAL COUNSEL 12.0 28.0 X 0 409050 60616 BRIAN TRYBEND SECRETARY/TREAS/CFO 11.0 29.0 X 0 398350 68725 ANTHONY W PARFITT DIR. 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FROM PRI EUROPE/ BEIJING 1728313 5250846 0 LEASE LIABILITY 3522533 MISCELLANEOUS 568860 ACCOUNTS PAYABLE-SAE 506719 ACCOUNTS PAYABLE-PRI EUROPE 250691 ACCOUNTS PAYABLE-BEIJING 89688 INTERCOMPANY AP 6891 4945382 X SCHEDULE D, PART X, LINE 2: PRI AND SRI ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. PRI EUROPE AND PRI BEIJING CONTINUE TO BE TREATED AS TAXABLE ENTITIES WITHIN THEIR FOREIGN JURISDICTIONS AND PROVIDE FOR INCOME TAXES IN ACCORDANCE WITH THE ASSET AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO DIFFERENCES BETWEEN THE CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES FOR FINANCIAL REPORTING AND FOR INCOME TAX REPORTING. THE DEFERRED TAX ASSETS OR LIABILITIES REPRESENT THE FUTURE TAX RETURN CONSEQUENCES OF THOSE DIFFERENCES, WHICH WILL EITHER BE TAXABLE OR DEDUCTIBLE WHEN THE ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. PRI HAD NO DEFERRED TAX ASSETS OR LIABILITIES AS OF DECEMBER 31, 2023 OR 2022. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PRIS MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY PRI AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF PRI HAS TAKEN A POSITION THAT IS UNCERTAIN. AN UNCERTAIN POSITION IS DEFINED AS ONE IN WHICH THERE IS A 50% OR GREATER LIKELIHOOD THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY PRI AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. PRI HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PRI IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 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Schedule J, Part I, Line 4b: THE FOLLOWING EMPLOYEES PARTICIPATED IN THE 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN AND RECEIVED AN EMPLOYER CONTRIBUTION DURING 2023: JONATHAN P. SOLOMOND, EVP & COO - $51,175 BRIAN K. TRYBEND, SECRETARY/ TREASURER/ CFO - $25,628 FORM 990, PART I, LINE I, DESCRIPTION OF ORGANIZATION MISSION: THE PURPOSE OF THE CORPORATION IS TO ENGAGE IN ACTIVITIES PERMITTED FOR CORPORATIONS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE OF 1986 (THE "CODE") PARTICULARLY TO FOSTER, ADVANCE AND PROMOTE THE INTERESTS OF THE AUTOMOTIVE INDUSTRIES: LAND, SEA, AIR AND SPACE; TO COMPILE AND REVIEW PERFORMANCE STANDARDS; TO PROMOTE AND ADMINISTER QUALITY ASSURANCE, ACCREDITATION AND CERTIFICATION PROGRAMS FOR THE BENEFIT OF THE GENERAL PUBLIC, INDUSTRY AND GOVERNMENT; TO CONTRIBUTE FUNDS, PROPERTY AND SERVICE TO NONPROFIT ORGANIZATIONS THAT DEVELOP AND PUBLISH STANDARDS FOR MAINTAINING AND IMPROVING QUALITY AND PERFORMANCE WITHIN THE AUTOMOTIVE INDUSTRY; AND TO ENGAGE IN ANY OTHER LAWFUL TRADE ASSOCIATION PURPOSE CONDUCTED ON A NONPROFIT BASIS. FORM 990, PART VI, SECTION A, LINE 6: SAE INTERNATIONAL IS THE SOLE MEMBER OF PERFORMANCE REVIEW INSTITUTE (PRI). FORM 990, PART VI, SECTION A, LINE 7A: THE DIRECTORS OF PERFORMANCE REVIEW INSTITUTE (PRI) SHALL BE COMPRISED OF THE PRESIDENT AND UP TO FOURTEEN (14) MEMBERS APPOINTED BY THE VOTING MEMBER (THE VOTING MEMBER IS SAE INTERNATIONAL) AND ONE MEMBER ELECTED BY THE MAJORITY VOTE OF THE OTHER CLASSES OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B: THE MEMBER MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION AND THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B: THE RETURN WILL BE INITIALLY REVIEWED BY SENIOR MANAGEMENT PERSONNEL, PRI'S SECRETARY/TREASURER. THE RETURN WILL THEN BE POSTED TO THE BOARD DISCUSSION FORUM. EACH BOARD MEMBER WILL BE ASKED TO ELECTRONICALLY ACKNOWLEDGE THAT THEY HAVE REVIEWED THE RETURN. QUESTIONS BY BOARD MEMBERS CAN BE POSTED TO THE FORUM DURING THE REVIEW PROCESS AND ARE ADDRESSED ACCORDINGLY PRIOR TO THE FINAL FILING. FORM 990, PART VI, SECTION B, LINE 12C: PRI ENFORCES A CONFLICT OF INTEREST POLICY IN ORDER TO PREVENT THE PERSONAL OR FINANCIAL INTERESTS OF PRI BOARD MEMBERS OR COMMITTEE MEMBERS FROM INTERFERING WITH THE PERFORMANCE OF THEIR FIDUCIARY DUTY TO PRI. MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY STATEMENT DISCLOSING ALL MATERIAL BUSINESS, FINANCIAL, AND ORGANIZATIONAL INTERESTS AND AFFILIATIONS THEY OR THOSE CLOSE TO THEM HAVE WHICH COULD BE CONSTRUED TO BE RELATED TO ANY INTEREST OF PRI. IF IN THE COURSE OF THE MEMBER'S SERVICE TO PRI, SHOULD SUCH A CONFLICT ARISE, THE MEMBER IS REQUIRED TO DISCLOSE SUCH CONFLICT. SHOULD ANY MEMBER HAVE A CONFLICT OF INTEREST, SUCH MEMBER WILL BE ASKED TO REMOVE THEMSELVES FROM PARTICIPATING IN THE DELIBERATIONS AND/OR VOTING ON THE MATTER PRESENTING THE CONFLICT. IN SOME CIRCUMSTANCES THE MEMBER WILL BE ASKED TO RESIGN FROM THEIR POSITION. FORM 990, PART VI, SECTION B, LINES 15 B: THE CEO'S PERFORMANCE AND COMPENSATION PROCESS IS MANAGED ANNUALLY BY THE SAE INTERNATIONAL COMPENSATION COMMITTEE AND INCLUDES A WRITTEN PERFORMANCE APPRAISAL COMPLETED BY ALL MEMBERS OF THE COMMITTEE AS WELL AS A SELF ASSESSMENT FROM THE CEO. COMPARABLE DATA WAS UPDATED IN 2023 BY A THIRD PARTY COMPENSATION CONSULTING ORGANIZATION TO ENSURE APPROPRIATE MARKET PRICING. THE COMPENSATION IS MARKET PRICED WITH BENCHMARK DATA BASED ON THE APPLICABLE JOB DESCRIPTION FOR THE POSITION. THIS POSITION WAS MARKET PRICED IN 2023. INCUMBENTS MERIT INCREASE IS BASED ON JOB PERFORMANCE. ALL DECISIONS AS A RESULT OF THE EVALUATION PROCESS WERE DOCUMENTED COMPENSATION COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: FOREIGN CURRENCY TRANSLATION LOSS: $ (1,388) TRANSFER TO CAPITAL: $ 1,119,627 ________________________________________________ $ 1,118,239 SRI QUALITY SYSTEMS REGISTRAR LLC 161 THORNHILL ROAD WARRENDALE PA 15086 251704971 SEE PART VII PA 6938469 25670678 PRI SAE INTERNATIONAL 400 COMMONWEALTH DRIVE WARRENDALE PA 15096 251494402 SEE PART VII PA 501(C)(3) 7 NA false SAE INDUSTRY TECHNOLOGIES CONSORTIA 161 THORNHILL ROAD WARRENDALE PA 15086 204860294 SEE PART VII PA 501(C)(6) SAE INT'L false SAE GOVERNMENT TECHNOLOGIES 755 W Big Beaver Road Troy MI 48084 813279830 See Part VII MI 501(c)(3) 7 SAE ITC false FULLSIGHT LLC 400 Commonwealth Drive Warrendale PA 15086 822833702 SHARED SERVICES PA SAE Int'l RELATED 12495 6995933 false false 0.33330 SAE MEDIA GROUP 261 5TH AVENUE STE 1901 NEW YORK NY 10016 112903233 PUBLISHING NY SAE INT'L C-Corp 0 0 false PRI EUROPE LIMITED 1 YORK STREET LONDON UK WIU 6PA 000000000 SEE PART VII UK PRI C-CORP 2907621 3315975 1.00000 true SAE INDUSTRIAL CONSULTING SERVICES NO 1350 N SICHUAN RD SHANGHAI CH 200080 P.R. 000000000 CONSULTING CH SAE GLOBAL LLC C-CORP 0 0 false SAE GROUP EUROPE BV FRED ROESKESTRAAT 115 AMSTERDAM NL 1076 000000000 SUPPORT SERVICES NL SAE Global LLC LLC 0 0 false OCTONX SATURNUSSTRAAT 46-62 HOOFDDORP NL 2132 HB 000000000 SUPPORT SERVICES NL SAE ITC LLC 0 0 false PRI CAPE (BEIJING) CERTIFICATION RM 219 BLDNG NO 1 JINGSHUN RD B BEIJING CH 000000000 SUPPORT SERVICES CH PRI C-CORP 2124065 2176749 1.00000 true SMI GROUP LIMITED GROUND FL INDIA HOUSE CURLEW ST LONDON UK SE1 2ND 000000000 SUPPORT SERVICES UK SMI GRP Holding C-CORP 0 0 false SMI GROUP HOLDINGS GROUND FL INDIA HOUSE CURLEW ST LONDON UK SE1 2ND 000000000 SUPPORT SERVICES UK SAE INT'L C-CORP 0 0 false SRI-JICQA CORP 12TH FLOOR IRIFUNE CHUO-KU TOKYO JA 000000000 SUPPORT SERVICES JA SRI LLC LLC 0 0 0.50000 true false false false false false false false false false false true false false false false true true true true PRI EUROPE LIMITED P 2907621 FMV PRI CAPE (BEIJING) CERTIFICATION P 2154693 FMV PRI CAPE (BEIJING) CERTIFICATION Q 381867 FMV PART I - IDENTIFICATION OF DISREGARDED ENTITIES: LINE (1): NAME OF RELATED ORGANIZATION: STEEL RELATED INDUSTRIES QUALITY SYSTEMS REGISTRAR, LLC (SRI). PRIMARY ACTIVITY: PERFORM AUDITS AGAINST STANDARDS IN THE AEROSPACE, AUTOMOTIVE, STEEL AND OTHER INDUSTRIES. PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATION: LINE (1): NAME OF RELATED ORGANIZATION: SAE INTERNATIONAL. PRIMARY ACTIVITY: ADVANCES SELF-PROPELLED VEHICLES AND SYSTEM KNOWLEDGE. LINE (2): NAME OF RELATED ORGANIZATION: SAE INDUSTRY TECHNOLOGIES CONSORTIA. PRIMARY ACTIVITY: TO PROVIDE AN EFFICIENT AND LEGAL FRAMEWORK FOR AUTOMOTIVE, AEROSPACE, OR COMMERCIAL VEHICLE COMPANIES AND ORGANIZATIONS TO CREATE SOLUTIONS TO TECHNICAL AND BUSINESS PROBLEMS. LINE (3): NAME OF RELATED ORGANIZATION: SAE GOVERNMENT TECHNOLOGIES. PRIMARY ACTIVITY: SAE GOVERNMENT TECHNOLOGIES SHALL BE ADMINISTERED FOR THE BENEFIT OF, TO PERFORM THE CHARITABLE FUNCTIONS OF, AND TO CARRY OUT THE CHARITABLE PURPOSES OF SAE INDUSTRY TECHNOLOGIES CONSORTIA ("SAE ITC") BY UNDERTAKING CHARITABLE ACTIVITIES THAT WOULD OTHERWISE BE UNDERTAKEN BY SAE ITC, INCLUDING, BUT NOT LIMITED TO, CREATING A CONSORTIUM TO ENGAGE IN COLLABORATIVE EFFORTS WITH THE U.S. GOVERNMENT TO PERFORM RESEARCH, DEVELOPMENT, AND ENGINEERING ACTIVITIES, ENCOURAGE NON-TRADITIONAL DEFENSE CONTRACTORS TO ENGAGE WITH THE U.S. ARMY IN A COLLABORATIVE RESEARCH ENVIRONMENT, AND ALLOW THE U.S. ARMY TANK AUTOMOTIVE RESEARCH AND DEVELOPMENT AND ENGINEERING COMMAND TO LEVERAGE INDUSTRY ADVANCEMENTS IN AUTOMOTIVE TECHNOLOGIES WITHIN SOUTHEAST MICHIGAN. PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: Line (2): NAME OF RELATED ORGANIZATION: PRI EUROPE LIMITED PRIMARY ACTIVITY: TO PROVIDE SUPPORT SERVICES TO PERFORMANCE REVIEW INSTITUTE IN EUROPE.