PUBLIC RISK MANAGEMENT ASSN INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PUBLIC RISK MANAGEMENT ASSN INC (EIN 54-1526552)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-05-12
IRS object ID
202231329349301978
Schema version
2021v4.2
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)
Return2022-05-12T09:05:48-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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 South Washington Street 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJennifer AckermanPersonNm
Person TitleChief Executive OfficerPersonTitleTxt
Phone7035287701PhoneNum
Signature2022-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJenniferPersonFirstNm
Person LastAckermanPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLori A CollingsworthPreparerPersonNm
PTINP00639819PTIN
Phone7038930300PhoneNum
Preparation2022-05-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJennifer AckermanPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 South Washington Street 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,199,439GrossReceiptsAmt
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$20,879TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$149,112PYContributionsGrantsAmt
CY Contributions Grants$170,000CYContributionsGrantsAmt
PY Program Service Revenue$605,886PYProgramServiceRevenueAmt
CY Program Service Revenue$1,008,276CYProgramServiceRevenueAmt
PY Investment Income$12,740PYInvestmentIncomeAmt
CY Investment Income$21,163CYInvestmentIncomeAmt
PY Other Revenue$417,866PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,185,604PYTotalRevenueAmt
CY Total Revenue$1,199,439CYTotalRevenueAmt
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$516,667PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$449,024CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$598,445PYOtherExpensesAmt
CY Other Expenses$692,772CYOtherExpensesAmt
PY Total Expenses$1,115,112PYTotalExpensesAmt
CY Total Expenses$1,141,796CYTotalExpensesAmt
PY Revenues Less Expenses$70,492PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$57,643CYRevenuesLessExpensesAmt
Total Assets BOY$1,422,025TotalAssetsBOYAmt
Total Assets EOY$1,569,157TotalAssetsEOYAmt
Total Liabilities BOY$857,280TotalLiabilitiesBOYAmt
Total Liabilities EOY$949,682TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$564,745NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$619,475NetAssetsOrFundBalancesEOYAmt
MissionTo promote effective risk management in the public interest as an essential component of public administration.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$356,411ExpenseAmt
Revenue$291,191RevenueAmt
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$270,059ExpenseAmt
Revenue$194,315RevenueAmt
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$103,274ExpenseAmt
Revenue$477,998RevenueAmt
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$182,771ExpenseAmt
Revenue$44,772RevenueAmt
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$182,771TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$44,772TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$912,515TotalProgramServiceExpensesAmt
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 Document14IRPDocumentCnt
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jennifer Ackerman CEOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7035287701PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 South Washington Street 218AddressLine1Txt
CityAlexandriaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP223144291ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Melissa RSteger
President5.500.00Yes (X)Yes (X)$0$0$0
JamiAnn N Hannah
President-Elect3.000.00Yes (X)Yes (X)$0$0$0
Sheri D Swain
Past President3.000.00Yes (X)Yes (X)$0$0$0
Adam Maxwell
Director3.000.00Yes (X)$0$0$0
Ann-Marie Sharpe
Director3.000.00Yes (X)$0$0$0
Michael S Payne
Director3.000.00Yes (X)$0$0$0
Steve LePock II
Director3.000.00Yes (X)$0$0$0
Dana S Henderson
Director3.000.00Yes (X)$0$0$0
Laurie Olson
Director3.000.00Yes (X)$0$0$0
Jennifer Ackerman
Chief Executive Officer37.500.00Yes (X)$186,745$0$8,681
FieldValueIRS element (for citing)
Total Reportable Comp From Org$186,745TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$8,681TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$70,000RelatedOrganizationsAmt
Government Grants$100,000GovernmentGrantsAmt
Total Contributions$170,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership Dues900099$477,998$477,998
Annual Conference611710$291,191$271,541$19,650
Education & Training611710$194,315$194,315
Periodicals541800$23,446$2,567$20,879
Special Projects611710$21,326$21,326
FieldValueIRS element (for citing)
Total Program Service Revenue$1,008,276TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,692TotalRevenueColumnAmt
Exclusion$9,692ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$10,971SecuritiesAmt
Other$500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$10,971SecuritiesAmt
Other$500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,471TotalRevenueColumnAmt
Exclusion$11,471ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,199,439TotalRevenueColumnAmt
Related Or Exempt Func Income$967,747RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$20,879UnrelatedBusinessRevenueAmt
Exclusion$40,813ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$195,426TotalAmt
Program Services$112,047ProgramServicesAmt
Management And General$83,379ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$152,527TotalAmt
Program Services$117,058ProgramServicesAmt
Management And General$35,469ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$39,829TotalAmt
Management And General$39,829ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$37,284TotalAmt
Management And General$37,284ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,958TotalAmt
Program Services$17,970ProgramServicesAmt
Management And General$5,988ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,300TotalAmt
Management And General$4,300ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$70,984TotalAmt
Management And General$70,984ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$88,770TotalAmt
Program Services$75,024ProgramServicesAmt
Management And General$13,746ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,449TotalAmt
Program Services$755ProgramServicesAmt
Management And General$3,694ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$121,011TotalAmt
Program Services$78,689ProgramServicesAmt
Management And General$42,322ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$45,845TotalAmt
Program Services$2,739ProgramServicesAmt
Management And General$43,106ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$99,824TotalAmt
Management And General$99,824ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$19,321TotalAmt
Management And General$19,321ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$225,671TotalAmt
Program Services$212,076ProgramServicesAmt
Management And General$13,595ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,255TotalAmt
Management And General$1,255ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,964TotalAmt
Program Services$4,268ProgramServicesAmt
Management And General$6,696ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Taxes & Registrations$378$378
Overhead Allocation$0-$291,889$291,889

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,141,796TotalAmt
Program Services$912,515ProgramServicesAmt
Management And General$229,281ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$158,817BOYAmt
EOY$87,001EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,663BOYAmt
EOY$7,144EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$51,593BOYAmt
EOY$128,572EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$276,109LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$271,944LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,778BOYAmt
EOY$4,165EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$856,261BOYAmt
EOY$949,010EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$344,913BOYAmt
EOY$393,265EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,422,025BOYAmt
EOY$1,569,157EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$44,354BOYAmt
EOY$69,589EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$525,889BOYAmt
EOY$566,507EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$287,037BOYAmt
EOY$313,586EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$857,280BOYAmt
EOY$949,682EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$564,745BOYAmt
EOY$619,475EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$564,745BOYAmt
EOY$619,475EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,422,025BOYAmt
EOY$1,569,157EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$57,643ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,913NetUnrlzdGainsLossesInvstAmt
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$55,341CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,100CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$25,257CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$114,000CurrentTaxYearMinus1YearAmt
Current Tax Year$100,000CurrentTaxYearAmt
Total$311,698TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,431,504CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,421,281CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,386,183CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$560,639CurrentTaxYearMinus1YearAmt
Current Tax Year$967,747CurrentTaxYearAmt
Total$5,767,354TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$359,898CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$285,429CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$317,198CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$417,866CurrentTaxYearMinus1YearAmt
Current Tax Year$19,650CurrentTaxYearAmt
Total$1,400,041TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,846,743CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,723,810CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,728,638CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,092,505CurrentTaxYearMinus1YearAmt
Current Tax Year$1,087,397CurrentTaxYearAmt
Total$7,479,093TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$80,196CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,810CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$103,112CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$38,432CurrentTaxYearMinus1YearAmt
Current Tax Year$42,362CurrentTaxYearAmt
Total$342,912TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$80,196CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,810CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$103,112CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$38,432CurrentTaxYearMinus1YearAmt
Current Tax Year$42,362CurrentTaxYearAmt
Total$342,912TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$7,136,181PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,819CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$98,053CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$97,791CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$46,696CurrentTaxYearMinus1YearAmt
Current Tax Year$79,692CurrentTaxYearAmt
Total$371,051TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,819CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$98,053CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$97,791CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$46,696CurrentTaxYearMinus1YearAmt
Current Tax Year$79,692CurrentTaxYearAmt
Total$371,051TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,895,562CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,821,863CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,826,429CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,139,201CurrentTaxYearMinus1YearAmt
Current Tax Year$1,167,089CurrentTaxYearAmt
Total$7,850,144TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.90910PublicSupportCY509Pct
Public Support PY5090.91280PublicSupportPY509Pct
Investment Income CY0.04730InvestmentIncomeCYPct
Investment Income PY0.04220InvestmentIncomePYPct
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 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 (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 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 (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 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. 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.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$80,824OtherCostOrOtherBasisAmt
Depreciation$76,659DepreciationAmt
Book Value$4,165BookValueAmt

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$4,165TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Deferred compensation assets$289,674
Deposit$12,914
Due from PERI$90,677
FieldValueIRS element (for citing)
Total Book Value Other Assets$393,265TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Deferred compensation liability$289,674
Deferred rent$23,912
FieldValueIRS element (for citing)
Total Liability$313,586TotalLiabilityAmt
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$186,745BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$8,681NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$195,426TotalCompensationFilingOrgAmt
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 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 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 6 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 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 Street Suite 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$70,000Cash grant
Public Entity Risk Institute
N$68,401Allocated overhead costs
Public Entity Risk Institute
O$255,468Allocated staff time
Public Entity Risk Institute
Q$289,150Reimbursed expenses

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