DELAWARE COMPENSATION RATING BUREAU: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- DELAWARE COMPENSATION RATING BUREAU (EIN 51-0307078)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-11
- IRS object ID
- 201643169349302459
- Schema version
- 2015v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-11-11T09:42:34-08:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Preston & Associates | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 E Lancaster Ave | AddressLine1Txt |
| City | Wayne | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19087 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510307078 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Delaware Compensation Rating Bureau Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DELA | BusinessNameControlTxt |
| Phone | 2153204414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | United Plaza Bldg 30 S 17th Street | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN E PANCZNER | PersonNm |
| Person Title | VP & TREASURER | PersonTitleTxt |
| Phone | 2153204414 | PhoneNum |
| Signature | 2016-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW J MORAN CPA | PreparerPersonNm |
| Phone | 4844554901 | PhoneNum |
| Preparation | 2016-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOHN E PANCZNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 S 17th Street Suite 1500 | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,905,285 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DCRB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1917 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | The Delaware Compensation Rating Bureau, Inc. (DCRB) is the licensed rating organization for the promulgation and determination of the workers' compensation insurance rating values and classification system used by insurers, agents and employers in the state of Delaware. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $2,175,247 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,877,586 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,506 | PYOtherRevenueAmt |
| CY Other Revenue | $27,699 | CYOtherRevenueAmt |
| PY Total Revenue | $2,200,753 | PYTotalRevenueAmt |
| CY Total Revenue | $2,905,285 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,200,752 | PYOtherExpensesAmt |
| CY Other Expenses | $2,905,285 | CYOtherExpensesAmt |
| PY Total Expenses | $2,200,752 | PYTotalExpensesAmt |
| CY Total Expenses | $2,905,285 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $362,929 | TotalAssetsBOYAmt |
| Total Assets EOY | $214,306 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $323,785 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $175,162 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $39,144 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $39,144 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The Delaware Compensation Rating | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | COLLECTING, EDITING, AND MAINTAINING WORKERS' COMPENSATION DATA FOR COMMERCIAL MARKETS IN DELAWARE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROMULGATION, APPLICATION AND ENFORCEMENT OF RISK CLASSIFICATIONS, UNDERWRITING RULES, RATING PLANS APPLICABLE TO WORKERS' COMPENSATION INSURANCE WRITTEN IN DELAWARE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREPARATION, SUBMISSION AND DEFENSE OF REGULATORY FILINGS TO AMEND AND/OR MAINTAIN RISK CLASSIFICATIONS, UNDERWRITING RULES, RATING VALUES AND RATING PLANS APPLICABLE TO WORKERS' COMPENSATION INSURANCE WRITTEN IN DELAWARE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN E PANCZNER | PersonNm |
| Phone | 2153204414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | United Plaza Bldg 30 S 17th St | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Institutional TrusteeInstitutionalTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| American Home Assurance Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Delaware State Chamber of Commerce | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Donegal Mutual Insurance Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Harleysville Insurance Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Liberty Mutual Insurance Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Travelers Property & Casualty Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| Zenith Insurance Company | |||||||
| Institutional Trustee | 1.60 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY L WISECARVER | |||||||
| President | 10.00 | $0 | $524,404 | $67,473 | Yes (X) | ||
| WILLIAM V TAYLOR | |||||||
| President | 10.00 | $0 | $143,623 | $0 | Yes (X) | ||
| BRUCE E DECKER | |||||||
| Sr. Vice President | 10.00 | $0 | $186,593 | $133,164 | Yes (X) | ||
| JOHN E PANCZNER | |||||||
| VP & Treasurer | 10.00 | $0 | $146,191 | $74,612 | Yes (X) | ||
| JOHN J MURPHY | |||||||
| Vice President | 10.00 | $0 | $172,261 | $93,406 | Yes (X) | ||
| BONITA PIACENTINO | |||||||
| Vice President | 10.00 | $0 | $169,690 | $65,367 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $1,342,762 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $434,022 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Duane Morris LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 S 17th Street | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Legal | ServicesDesc |
| Compensation | $111,583 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $2,877,586 | MembershipDuesAmt |
| Total Contributions | $2,877,586 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Printing, Special Services and Other | Desc |
| Business | 561499 | BusinessCd |
| Total Revenue Column | $27,699 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,699 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,699 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,905,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,699 | RelatedOrExemptFuncIncomeAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,786 | TotalAmt |
| Program Services | $111,786 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,125 | TotalAmt |
| Program Services | $7,125 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,666,248 | TotalAmt |
| Program Services | $2,666,248 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DE Insurance Department Audit | $10,000 | $10,000 | $0 | $0 |
| DE Insurance Plan Expense | $4,960 | $4,960 | $0 | $0 |
| Miscellaneous | $3,691 | $3,691 | $0 | $0 |
| Rate Payer Advocate | $101,475 | $101,475 | $0 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,905,285 | TotalAmt |
| Program Services | $2,905,285 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,678 | BOYAmt |
| EOY | $77,197 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $421 | BOYAmt |
| EOY | $451 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,173 | BOYAmt |
| EOY | $93,128 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,500 | BOYAmt |
| EOY | $3,500 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,030 | BOYAmt |
| EOY | $40,030 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,127 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $362,929 | BOYAmt |
| EOY | $214,306 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,144 | BOYAmt |
| EOY | $121,482 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,641 | BOYAmt |
| EOY | $53,680 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,785 | BOYAmt |
| EOY | $175,162 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,144 | BOYAmt |
| EOY | $39,144 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,144 | BOYAmt |
| EOY | $39,144 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $362,929 | BOYAmt |
| EOY | $214,306 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CDX, LLC Capital Account (75-3125132) | Desc |
| Book Value | $40,030 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $40,030 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due from PCRB | Desc |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Assessments Refundable to Members | $28,381 |
| Due to PCRB | $24,248 |
| Other Liabilities | $1,051 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $53,680 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,905,285 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,905,285 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,905,285 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,905,285 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,905,285 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,905,285 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt X, Line 2 | DCRB is a not-for-profit organization that is exempt from income taxes under Section 501(c)(6) of the Internal Revenue Code and classified by the Internal Revenue Service as other than a private foundation. |
| Pt X, Line 2 | DCRB recognized interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expense. No such interest or penalties were recognized in 2015 and 2014. |
| Pt X, Line 2 | DCRB's Form 990, Return of Organization Exempt from Income Tax for the years ended 2012 through 2015 remain subject to examination by the Internal Revenue Service. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|
| TIMOTHY L WISECARVER | |||||
| $470,651 | $50,800 | $2,953 | $7,209 | $15,675 | $547,288 |
| BRUCE E DECKER | |||||
| $167,687 | $14,325 | $4,582 | $6,443 | $15,718 | $208,755 |
| JOHN E PANCZNER | |||||
| $137,328 | $8,863 | $6,064 | $22,666 | $174,921 | |
| JOHN J MURPHY | |||||
| $157,578 | $14,683 | $6,188 | $18,010 | $196,459 | |
| BONITA PIACENTINO | |||||
| $150,422 | $19,268 | $5,858 | $22,714 | $198,262 | |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 6 | The Delaware Compensation Rating Bureau, Inc. (DCRB) members are comprised of all property/casualty insurers licensed to write workers' compensation business in the state of Delaware. |
| Pt VI, Line 7a | Governing board members are elected by a vote of all members present and voting at an annual meeting of the DCRB attended by sufficient members to attain a quorum under the terms of the DCRB's by-laws. |
| Pt VI, Line 7b | The following actions require affirmative votes of the membership in order to gain approval: 1) Amendment, alteration or repeal of any and all provisions of the DCRB's by-laws (such changes require a two-thirds vote of the members present and voting with the benefit of a quorum); 2) Amendment, alteration, repeal or re-enactment of the DCRB's articles of incorporation or by-laws with respect to the DCRB's qualification and operation as a licensed rating organization in the state of Delaware, or the division of the DCRB of the voluntary dissolution and winding up of the DCRB, or the sale of a substantial portion of the DCRB's assets. (The preceding five types of changes require a governing board vote of (A) two-thirds of the entire governing board called for such purpose and (B) two-thirds of all members of the DCRB at a duly convened annual meeting of the DCRB, or at any duly convened special meeting called for such purpose. |
| Pt VI, Line 11b | Prior to filing the Form 990, the form was emailed to all members of the DCRB governing board. All governing board members were asked to review the form and provide comments or questions for staff's consideration. As of the date that DCRB file the Form 990, no adverse comments or questions requiring any changes to the Form 990 as to the governing board had been received. Should such adverse comments or questions be received subsequent to the filing date of the Form 990, DCRB will appropriately amend its Form 990 filing. |
| Pt VI, Line 15a | There were no direct salary payments made to any individual by the DCRB. The president's compensation, including incentives and benefits, are established annually by action of the Pennsylvania Compensation Rating Bureau (PCRB) governing board. The PCRB is a related entity of the DCRB and all PCRB costs, including compensation, are shared with the DCRB based upon a pro-rata share of Pennsylvania and Delaware state workers' compensation premium writings. |
| Pt VI, Line 15b | There were no direct salary payments made to any individual by the DCRB. The compensation of officers and key employees, including incentives and benefits, are established annually by action of the Pennsylvania Compensation Rating Bureau (PCRB) governing board. The PCRB is a related entity of the DCRB and all PCRB costs, including compensation, are shared with the DCRB based upon a pro-rata share of Pennsylvania and Delaware state workers' compensation premium writings. |
| Pt VI, Line 19 | Governing documents and financial statements were posted to the DCRB.COM website. The conflict of interest policy was was not made available to the public during the tax year. |
| Pt XII, Line 2c | Committee responsible for oversight of audit: DCRB's board of directors is responsible for the oversight of the audit of the financial statements and the selection of the independent auditors. This process has not changed from the prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PA Compensation Rating Bureau | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | United Plaza Bldg 30 S 17th Street | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191034007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 230968260 | EIN |
| Primary Activities | Workers' Compensation Insurance Rating | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(6) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |