PENNSYLVANIA COMPENSATION RATING BUREAU: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- PENNSYLVANIA COMPENSATION RATING BUREAU (EIN 23-0958260)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-16
- IRS object ID
- 201523209349305937
- Schema version
- 2014v5.0
- 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 | 2015-11-16T11:40:28-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 751 ARBOR WAY STE 200 | AddressLine1Txt |
| City | BLUE BELL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19422 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 230958260 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENNSYLVANIA COMPENSATION RATING BUREAU | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PENN | BusinessNameControlTxt |
| Phone | 2153204414 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 S 17TH STREET NO 1500 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191034007 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM V TAYLOR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2153204414 | PhoneNum |
| Signature | 2015-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER PEKULA CPA | PreparerPersonNm |
| PTIN | P00734965 | PTIN |
| Phone | 2156418600 | PhoneNum |
| Preparation | 2015-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLIAM V TAYLOR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 S 17TH STREET NO 1500 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191034007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,907,251 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PCRB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1915 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 123 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $13,786,213 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,806,358 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,536 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,678 | CYInvestmentIncomeAmt |
| PY Other Revenue | $99,498 | PYOtherRevenueAmt |
| CY Other Revenue | $89,215 | CYOtherRevenueAmt |
| PY Total Revenue | $13,902,247 | PYTotalRevenueAmt |
| CY Total Revenue | $11,907,251 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,009,625 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,352,321 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,525,606 | PYOtherExpensesAmt |
| CY Other Expenses | $817,411 | CYOtherExpensesAmt |
| PY Total Expenses | $13,535,231 | PYTotalExpensesAmt |
| CY Total Expenses | $12,169,732 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $367,016 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$262,481 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,253,240 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,369,023 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,804,995 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,089,985 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$4,551,755 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$10,720,962 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | COLLECTING, EDITING, AND MAINTAINING WORKERS COMPENSATION EXPERIENCE DATA FOR NON-COAL MINE COMMERCIAL MARKETS IN PA. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROMULGATION, APPLICATION, AND ENFORCEMENT OF RISK CLASSIFICATIONS, UNDERWRITING RULES, RATING VALUES AND RATING PLANS APPLICABLE TO WORKERS COMPENSATION INSURANCE WRITTEN IN PA. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREPERATION, 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 PA. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 123 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN E PANCZNER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 191034007 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Institutional TrusteeInstitutionalTrusteeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| AMERICAN HOME ASSURANCE | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| HARTFORD ACCIDENT & INDEMNITY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| PENN NATIONAL INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| NATIONAL FEDERATION OF INDEP BUSINE | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| PA CHAMBER OF BUSINESS & INDUSTRY IND | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| PMA INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| STATE WORKERS' INSURANCE FUND | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| TRAVELERS INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| ZENITH INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| ZURICH AMERICAN INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| DEPARTMENT OF LABOR & INDUSTRY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| LIBERTY MUTUAL INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| XL INSURANCE COMPANY | |||||||||
| INSTITUTIONAL TRUSTEE | 1.60 | Yes (X) | $0 | $0 | $0 | ||||
| TIMOTHY L WISECARVER | |||||||||
| PRESIDENT | 30.00 | $355,448 | $0 | $427,462 | 10.00 | Yes (X) | |||
| BRUCE E DECKER | |||||||||
| SENIOR VICE PRESIDENT | 30.00 | $184,163 | $0 | $267,920 | 10.00 | Yes (X) | |||
| JOHN J MURPHY | |||||||||
| VICE PRESIDENT | 30.00 | $173,036 | $0 | $206,217 | 10.00 | Yes (X) | |||
| JOHN E PANCZNER | |||||||||
| VP, SECRETARY & TREASURER | 30.00 | $145,104 | $0 | $121,813 | 10.00 | Yes (X) | |||
| BONITA PIACENTINO | |||||||||
| VICE PRESIDENT | 30.00 | $163,425 | $0 | $98,362 | 10.00 | Yes (X) | |||
| KENNETH CREIGHTON | |||||||||
| CHEIF ACTUARY | 30.00 | $162,863 | $0 | $27,553 | 10.00 | Yes (X) | |||
| BETTY ANN CAMPBELL | |||||||||
| DIRECTOR | 30.00 | $131,963 | $0 | $214,477 | 10.00 | Yes (X) | |||
| ANDREY LAPCHENKO | |||||||||
| LAN MANAGER | 30.00 | $134,903 | $0 | $77,147 | 10.00 | Yes (X) | |||
| VINCENT DEAN | |||||||||
| DIRECTOR | 30.00 | $131,451 | $0 | $151,170 | 10.00 | Yes (X) | |||
| DAVID RAWSON | |||||||||
| TECHNICAL DIRECTOR, CLASS | 30.00 | $107,339 | $0 | $108,277 | 10.00 | Yes (X) | |||
| PRAKASH KRISHNAPPA | |||||||||
| MANAGER, WEB PROJECTS | 30.00 | $108,003 | $0 | $41,560 | 10.00 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,797,698 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,741,958 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WINDMILL SOFTWARE LLC | |||||
| 1130 DARCZUK DRIVE | GARNET VALLEY | PA | 19060 | SOFTWARE DEVELOPMENT | $217,350 |
| WORKERS COMP RESEARCH INSTITUTE | |||||
| 955 MASSACHUSETTS AVENUE | CAMBRIDGE | MA | 02139 | W/C RESEARCH & BENCHMARKING | $195,000 |
| YURCOR INC | |||||
| 100 E LINTON ROAD | DELRAY | FL | 33483 | IT MGMT & CONSULTING | $124,680 |
| DUANE MORRIS LLP | |||||
| 30 S 17TH STREET | PHILADELPHIA | PA | 19103 | LEGAL | $122,179 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $11,806,358 | MembershipDuesAmt |
| Total Contributions | $11,806,358 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,678 | TotalRevenueColumnAmt |
| Exclusion | $11,678 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRINTING, SEMINARS, ETC. | Desc |
| Business | 611430 | BusinessCd |
| Total Revenue Column | $89,215 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $89,215 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $89,215 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,907,251 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $89,215 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,678 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,924,649 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,855,827 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,894,638 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,934 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,273 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,137 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,680 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,379 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $727,415 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $625,949 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $164,016 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,281 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,670 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| WCRI BENCHMARK STUDY | $195,000 |
| EQUIPMENT & FURNISHINGS | $121,662 |
| EMPLOYEE OVERHEAD AND E | $33,095 |
| ALLOCATION OF EXPENSES | -$1,922,873 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,169,732 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,538 | BOYAmt |
| EOY | $136,084 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,396,954 | BOYAmt |
| EOY | $2,152,973 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,800 | BOYAmt |
| EOY | $97,116 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,596 | BOYAmt |
| EOY | $397,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,492,691 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,634,728 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733,181 | BOYAmt |
| EOY | $857,963 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,010 | BOYAmt |
| EOY | $502,484 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,027 | BOYAmt |
| EOY | $40,027 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $924,134 | BOYAmt |
| EOY | $184,414 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,253,240 | BOYAmt |
| EOY | $4,369,023 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,857 | BOYAmt |
| EOY | $967,442 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,883,138 | BOYAmt |
| EOY | $14,122,543 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,804,995 | BOYAmt |
| EOY | $15,089,985 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,551,755 | BOYAmt |
| EOY | -$10,720,962 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,551,755 | BOYAmt |
| EOY | -$10,720,962 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,253,240 | BOYAmt |
| EOY | $4,369,023 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$262,481 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$5,906,726 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $232,852 | OtherCostOrOtherBasisAmt |
| Depreciation | $110,361 | DepreciationAmt |
| Book Value | $122,491 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,882,169 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,524,367 | DepreciationAmt |
| Book Value | $357,802 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $377,670 | OtherCostOrOtherBasisAmt |
| Book Value | $377,670 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $857,963 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ASSESSMENTS REFUNDABLE TO MEMBERS | $10,806 |
| DEFERRED COMPENSATION PAYABLE | $746,520 |
| ACCRUED PENSION LIABILITY | $12,832,071 |
| DEFERRED RENT LIABILITY | $363,019 |
| DUE TO DCRB | $170,127 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $14,122,543 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,000,525 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$5,906,726 | OtherRevenueAmt |
| Revenue Not Reported | -$5,906,726 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,907,251 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,907,251 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,169,732 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,169,732 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,169,732 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | PCRB IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNTER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. PCRB RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING 2014 AND 2013. PCRB'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED 2011 THROUGH 2014 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | MINIMUM PENSION LIABILITY ADJUSTMENT -5,906,726. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TIMOTHY L WISECARVER | ||||||||||||||
| PRESIDENT | $296,941 | $0 | $53,550 | $0 | $4,957 | $0 | $402,979 | $0 | $24,483 | $0 | $782,910 | $0 | $0 | $0 |
| BRUCE E DECKER | ||||||||||||||
| SENIOR VICE PRESIDENT | $162,612 | $0 | $16,308 | $0 | $5,243 | $0 | $250,031 | $0 | $17,889 | $0 | $452,083 | $0 | $0 | $0 |
| JOHN J MURPHY | ||||||||||||||
| VICE PRESIDENT | $151,805 | $0 | $21,231 | $0 | $0 | $0 | $181,734 | $0 | $24,483 | $0 | $379,253 | $0 | $0 | $0 |
| JOHN E PANCZNER | ||||||||||||||
| VP, SECRETARY & TREASURER | $133,831 | $0 | $11,273 | $0 | $0 | $0 | $97,330 | $0 | $24,483 | $0 | $266,917 | $0 | $0 | $0 |
| BONITA PIACENTINO | ||||||||||||||
| VICE PRESIDENT | $144,244 | $0 | $19,181 | $0 | $0 | $0 | $73,879 | $0 | $24,483 | $0 | $261,787 | $0 | $0 | $0 |
| KENNETH CREIGHTON | ||||||||||||||
| CHEIF ACTUARY | $156,497 | $0 | $6,366 | $0 | $0 | $0 | $26,506 | $0 | $1,047 | $0 | $190,416 | $0 | $0 | $0 |
| BETTY ANN CAMPBELL | ||||||||||||||
| DIRECTOR | $120,742 | $0 | $11,221 | $0 | $0 | $0 | $196,588 | $0 | $17,889 | $0 | $346,440 | $0 | $0 | $0 |
| ANDREY LAPCHENKO | ||||||||||||||
| LAN MANAGER | $128,220 | $0 | $6,683 | $0 | $0 | $0 | $76,100 | $0 | $1,047 | $0 | $212,050 | $0 | $0 | $0 |
| VINCENT DEAN | ||||||||||||||
| DIRECTOR | $118,517 | $0 | $12,934 | $0 | $0 | $0 | $126,687 | $0 | $24,483 | $0 | $282,621 | $0 | $0 | $0 |
| DAVID RAWSON | ||||||||||||||
| TECHNICAL DIRECTOR, CLASS | $98,355 | $0 | $8,984 | $0 | $0 | $0 | $90,388 | $0 | $17,889 | $0 | $215,616 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE PENNSYLVANIA COMPENSATION RATING BUREAU (PCRB) IS THE LICENSED RATING ORGANIZATION FOR THE PROMULGATION AND DETERMINATION OF WORKERS COMPENSATION INSURANCE RATING VALUES AND CLASSIFICATION SYSTEM USED BY INSURERS, AGENTS AND EMPLOYERS IN THE COMMONWEALTH OF PENNSYLVANIA. |
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | THE PENNSYLVANIA COMPENSATION RATING BUREAU (PCRB) IS THE LICENSED RATING ORGANIZATION FOR THE PROMULGATION AND DETERMINATION OF WORKERS COMPENSATION INSURANCE RATING VALUES AND CLASSIFICATION SYSTEM USED BY INSURERS, AGENTS AND EMPLOYERS IN THE COMMONWEALTH OF PENNSYLVANIA. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE PCRB'S MEMBERS ARE COMPRISED OF ALL PROPERTY/CASUALTY INSURERS LICENSED TO WRITE WORKERS COMPENSATION BUSINESS IN THE COMMONWEALTH OF PENNSYLVANIA. |
| FORM 990, PART VI, SECTION A, LINE 7A | GOVERNING BOARD MEMBERS ARE ELECTED BY A VOTE OF ALL MEMBERS PRESENT AND VOTING AT AN ANNUAL MEETING OF THE PCRB ATTENDED BY SUFFICIENT MEMBERS TO ATTAIN A QUORUM UNDER THE TERMS OF THE PCRB'S BY-LAWS. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS SUBJECT TO APPROVAL OF MEMBERS THE FOLLOWING ACTIONS REQUIRE AFFIRMATIVE VOTES OF MEMBERSHIP IN ORDER TO GAIN APPROVAL: 1) AMENDMENT, ALTERATION OR REPEAL OF ANY AND ALL PROVISIONS OF THE PCRB'S BY-LAW (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 BUREAU'S ARTICLES OF INCORPORATION OR BY-LAWS WITH RESPECT TO THE BUREAU'S QUALIFICATION AND OPERATION AS A LICENSED RATING ORGANIZATION IN THE COMMONWEALTH OF PENNSYLVANIA, OR THE DIVISION OF THE BUREAU OR THE VOLUNTARY DISSOLUTION AND WINDING UP ON THE BUREAU, OR THE SALE OF A SUBSTANTIAL PORTION OF THE BUREAU'S ASSETS. (THE PRECEDING FIVE TYPES OF CHANGED REQUIRE THE AFFIRMATIVE VOTE OF (A) TWO-THIRDS OF THE ENTIRE GOVERNING BOARD AT A DULY CONVENED MEETING OF THE GOVERNING BOARD CALLED FOR SUCH PURPOSE, AND (B) TWO-THIRDS OF ALL MEMBERS OF THE BUREAU AT A DULY CONVENED ANNUAL MEETING OF THE BUREAU, OR AT ANY DULY CONVENED SPECIAL MEETING CALLED FOR SUCH PURPOSE. |
| FORM 990, PART VI, SECTION B, LINE 11 | PRIOR TO FILING THE 2014 FORM 990 WAS EMAILED TO ALL MEMBERS OF THE PCRB 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 PCRB FILED THE FORM 990, NO ADVERSE COMMENTS OR QUESTIONS REQUIRING ANY CHANGES TO THE FORM 990 AS DISTRIBUTED TO THE GOVERNING BOARD HAD BEEN RECEIVED. SHOULD SUCH ADVERSE COMMENTS OR QUESTIONS BE RECEIVED SUBSEQUENT TO THE FILING DATE OF THE FORM 990, PCRB WILL APPROPRIATELY AMEND ITS 2014 FORM 990 FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE TOTAL REMUNERATION (SALARY, OTHER CASH AND BENEFITS) GIVEN TO THE PCRB'S PRESIDENT WAS REVIEWED BY THE HAY GROUP, INC. AT THE REQUEST OF THE COMPENSATION SUBCOMMITTEE OF THE PCRB GOVERNING BOARD. THE PRESIDENTS COMPENSATION, INCLUDING INCENTIVES AND BENEFITS, ARE ESTABLISHED ANNUALLY BY ACTION OF THE GOVERNING BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WERE POSTED TO THE WWW.PCRB.COM WEBSITE. THE CONFLICT OF INTEREST POLICY WAS NOT MADE AVAILABLE TO THE PUBLIC IN 2014. |
| FORM 990, PART XI, LINE 9: | MINIMUM PENSION LIABIITY ADJUSTMENT -5,906,726. |
| FORM 990, PART XII, LINE 2C: | IN 2014, PCRB'S CHARTER WAS RATIFIED TO ESTABLISH AN AUDIT COMMITTEE. THE AUDIT COMMITTEE WAS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE 2013 FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITORS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELAWARE COMPENSATION RATING BUREAU | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | UNITED PLAZA BUILDING 30 S 17TH STR | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191034007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510307078 | EIN |
| Primary Activities | INS. RATING | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |