PENNSYLVANIA COMPENSATION RATING BUREAU: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PENNSYLVANIA COMPENSATION RATING BUREAU (EIN 23-0958260)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-14
IRS object ID: 201343189349303829
Schema version: 2012v2.1
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-14T12:19:42-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FESNAK AND ASSOCIATES LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1777 SENTRY PARKWAY W SUITE 300	AddressLine1
City	BLUE BELL	City
State	PA	State
ZIP Code	194222211	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	230958260	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PENNSYLVANIA COMPENSATION	BusinessNameLine1
Business Name Line2	RATING BUREAU	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	PENN	NameControl
Phone	2153204414	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	UNITED PLAZA BLDG 30 S 17TH STREET	AddressLine1
Address Line2	ROOM/SUITE 1500	AddressLine2
City	PHILADELPHIA	City
State	PA	State
ZIP Code	191034007	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN E PANCZNER	Name
Title	VP, SEC. & TREASURER	Title
Phone	2153204414	Phone
Date Signed	2013-11-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	EUGENE C PRESTON CPA	Name
Phone	6106474000	Phone
Date Prepared	2013-11-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	TIMOTHY L WISECARVER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	UNITED PLAZA BLDG 30 S 17TH STREET	AddressLine1
City	PHILADELPHIA	City
State	PA	State
ZIP Code	191034007	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	12780813	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.PCRB.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1915	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	125	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	12141333	ContributionsGrantsPriorYear
Contributions Grants Current Year	12663902	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Prior Year	15427	InvestmentIncomePriorYear
Investment Income Current Year	29947	InvestmentIncomeCurrentYear
Other Revenue Prior Year	99518	OtherRevenuePriorYear
Other Revenue Current Year	86964	OtherRevenueCurrentYear
Total Revenue Prior Year	12256278	TotalRevenuePriorYear
Total Revenue Current Year	12780813	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	9803270	SalariesEtcPriorYear
Salaries Etc Current Year	10213544	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	5389585	OtherExpensePriorYear
Other Expenses Current Year	4485358	OtherExpensesCurrentYear
Total Expenses Prior Year	15192855	TotalExpensesPriorYear
Total Expenses Current Year	14698902	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2936577	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1918089	RevenuesLessExpensesCY
Total Assets BOY	3616665	TotalAssetsBOY
Total Assets EOY	3660036	TotalAssetsEOY
Total Liabilities BOY	13701125	TotalLiabilitiesBOY
Total Liabilities EOY	15662585	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-10084460	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-12002549	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4968227	Expense
Description	COLLECTING, EDITING AND MAINTAINING WORKERS COMPENSATION EXPERIENCE DATA FOR NON-COAL MINE COMMERCIAL MARKETS IN PENNSYLVANIA.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	3726173	Expense
Description	PROMULGATION, APPLICATION, AND ENFORCEMENT OF RISK CLASSIFICATIONS, UNDERWRITING RULES, RATING VALUES AND RATING PLANS APPLICABLE TO WORKERS COMPENSATION INSURANCE WRITTEN IN PENNSYLVANIA.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	859886	Expense
Description	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 PENNSYLVANIA.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	9554286	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	18	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	125	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOHN E PANCZNER	NamePerson
Telephone Number	2153204414	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	UNITED PLAZA BLDG 30 S 17TH STREET	AddressLine1
Address Line2	SUITE 1500	AddressLine2
City	PHILADELPHIA	City
State	PA	State
ZIP Code	191034007	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

TitleTitle	Institutional TrusteeInstitutionalTrustee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
AMERICAN HOME ASSURANCE COMPANY
DIRECTOR	X	0	0	0
HARTFORD ACCIDENT & INDEMNITY CO
DIRECTOR	X	0	0	0
HARLEYSVILLE MUTUAL INSURANCE COMPAN
DIRECTOR	X	0	0	0
INSURANCE COMPANY OF NORTH AMERICA
DIRECTOR	X	0	0	0
NATIONAL FEDERATION OF INDEP BUSINE
DIRECTOR	X	0	0	0
PA CHAMBER OF BUSINESS & INDUSTRY
DIRECTOR	X	0	0	0
PA DEPARTMENT OF LABOR
DIRECTOR	X	0	0	0
LIBERTY MUTUAL INSURANCE CO
DIRECTOR	X	0	0	0
PMA INSURANCE COMPANY
DIRECTOR	X	0	0	0
SELECTIVE INSURANCE COMPANY
DIRECTOR	X	0	0	0
STATE WORKERS' INSURANCE FUND
DIRECTOR	X	0	0	0
TRAVELERS PROPERTY & CASUALTY COMPAN
DIRECTOR	X	0	0	0
ZENITH INSURANCE COMPANY
DIRECTOR	X	0	0	0
ZURICH AMERICAN INSURANCE COMPANY
DIRECTOR	X	0	0	0
TIMOTHY L WISECARVER
PRESIDENT		352775	0	128086	25.00	X
BRUCE E DECKER
VICE PRESIDE		171019	0	18772	20.00	X
JOHN J MURPHY
VICE PRESIDE		162128	0	21359	20.00	X
BONITA PIACENTINO
VICE PRESIDE		146367	0	20820	20.00	X
JOHN E PANCZNER
VP, SEC. & T		136327	0	20747	20.00	X
MICHAEL J DOYLE
CHIEF ACTUAR		172196	0	12166	20.00		X
ANDREY LAPCHENKO
LAN MANAGER		126923	0	6179	20.00			X
VINCENT P DEAN
DIRECTOR		123698	0	20126	20.00			X
BETTY ANN CAMPBELL
DIRECTOR		123584	0	17309	20.00			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1515017	TotalReportableCompFromOrg
Total Other Compensation	265564	TotalOtherCompensation
Number Individuals GT100 K	9	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
DUANE MORRIS LLP
30 S 17TH STREET	PHILADELPHIA	PA	19103	LEGAL	124540
YURCOR
100 E LINTON RD	DELRAY	FL	33483	IT MGMT & CONSU	118479

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Membership Dues	11944347	MembershipDues
Related Organizations	719555	RelatedOrganizations
Total Contributions	12663902	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	29947	TotalRevenueColumn
Related Or Exempt Function Income	29947	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PRINTING, SEMINARS, ETC.	82668	82668
K-1 CDX LLC 75-3125132	4296	4296

Field	Value	IRS element (for citing)
Total Other Revenue	86964	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	12780813	TotalRevenueColumn
Related Or Exempt Function Income	116911	RelatedOrExemptFunctionIncome

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1140812	Total
Program Services	741528	ProgramServices
Management And General	399284	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6176686	Total
Program Services	4014847	ProgramServices
Management And General	2161839	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1151607	Total
Program Services	748545	ProgramServices
Management And General	403062	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1222745	Total
Program Services	794784	ProgramServices
Management And General	427961	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	521694	Total
Program Services	339101	ProgramServices
Management And General	182593	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	132368	Total
Program Services	86039	ProgramServices
Management And General	46329	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	50740	Total
Program Services	32981	ProgramServices
Management And General	17759	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	118479	Total
Program Services	77011	ProgramServices
Management And General	41468	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	68781	Total
Program Services	44708	ProgramServices
Management And General	24073	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	802916	Total
Program Services	521895	ProgramServices
Management And General	281021	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	625137	Total
Program Services	406339	ProgramServices
Management And General	218798	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	195817	Total
Program Services	127281	ProgramServices
Management And General	68536	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	214142	Total
Program Services	139192	ProgramServices
Management And General	74950	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	65187	Total
Program Services	42371	ProgramServices
Management And General	22816	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
MINIMUM PENSION LIABILITY	1822323	1184510	637813
WCRI BENCHMARKING STUDY	195001	126751	68250
POSTAGE & TELEPHONE	95379	61996	33383
EQUIPMENT & FURNISHINGS	57321	37259	20062

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	41767	Total
Program Services	27148	ProgramServices
Management And General	14619	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14698902	Total
Program Services	9554286	ProgramServices
Management And General	5144616	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	68768	BOY
EOY	90940	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1620338	BOY
EOY	2161597	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	324372	BOY
EOY	66091	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	330737	BOY
EOY	378812	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1839334	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1112405	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	847986	BOY
EOY	726929	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	35731	BOY
EOY	40027	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	388733	BOY
EOY	195640	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3616665	BOY
EOY	3660036	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1066356	BOY
EOY	1090358	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	12634769	BOY
EOY	14572227	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	13701125	BOY
EOY	15662585	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-10084460	BOY
EOY	-12002549	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-10084460	BOY
EOY	-12002549	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3616665	BOY
EOY	3660036	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1918089	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	232852	OtherCostOrOtherBasis
Depreciation	81259	Depreciation
Book Value	151593	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1172947	OtherCostOrOtherBasis
Depreciation	671483	Depreciation
Book Value	501464	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	433535	OtherCostOrOtherBasis
Depreciation	359663	Depreciation
Book Value	73872	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	726929	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	DEPOSIT HELD FOR DEFERRED COMP. PLAN	Description
Book Value	195640	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	195640	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
ACCRUED PENSION LIABILITY	$14,009,123
DEFERRED COMPENSATION PAYABLE	$547,704
ASSESSMENTS REFUNDABLE TO MEMBERS	$15,400

Field	Value	IRS element (for citing)
Total Of Amounts	14572227	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	12061258	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	12061258	RevenueSubtotal
Other Revenues Not Included	719555	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	719555	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	12780813	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	13979347	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	13979347	ExpensesSubtotal
Other Expenses Not Included	719555	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	719555	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	14698902	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	ALLOCATION OF EXPENSES TO DCRB 719,555
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	ALLOCATION OF EXPENSES TO DCRB 719,555
SUPPLEMENTAL FINANCIAL INFORMATION	SCHEDULE D, PAGE 4, PART XIII	PART XI, LINE 4B - REVENUE RECEIVED FROM THE DELAWARE COMPENSATION RATING BUREAU (DCRB) INC. IS REPORTED AS AN OFFSET TO PCRB EXPENSE AS SHOWN ON THE AUDITED FINANCIAL STATEMENTS. PART XII, LINE 4B - THE AUDITED FINANCIAL STATEMENTS REPORT PCRB EXPENSE NET OF REIMBURSEMENT FROM DCRB, INC.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
TIMOTHY L WISECARVER
PRESIDENT	302834	48760	1181	111410	16676	480861
BRUCE E DECKER
VICE PRESIDENT	155905	13860	1254	5815	12957	189791
JOHN J MURPHY
VICE PRESIDENT	142843	19285		5475	15884	183487
BONITA PIACENTINO
VICE PRESIDENT	127978	18389		5006	15814	167187
JOHN E PANCZNER
VP SEC & TREASURER	126352	9975		4962	15785	157074
MICHAEL J DOYLE
CHIEF ACTUARY	159335	12861		6019	6147	184362

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	OTHER ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE J, PART III	ReturnReference
Explanation	PART II, COLUMN C - REPORTS THE 2011 TO 2012 CHANGE IN THE ACCRUED BENEFIT IN THE PCRB EMPLOYEE RETIREMENT PLAN. PART II, COLUMN D - REPORTS THE MEDICAL, LIFE, LONG TERM DISABILITY AND DENTAL INSURANCE PREMIUMS PAID BY PCRB IN 2012.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S 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.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE PCRB'S MEMBERS ARE COMPRISED OF ALL PROPERTY/CASUALTY INSURERS LICENSED TO WRITE WORKERS COMPENSATION BUSINESS IN THE COMMONWEALTH OF PENNSYLVANIA.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, 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.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART 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 PCRB'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 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 OF THE BUREAU, OR THE SALE OF A SUBSTANTIAL PORTION OF THE BUREAU'S ASSETS. (THE PRECEDING FIVE TYPES OF CHANGES 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.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	PRIOR TO FILING, THE 2012 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 2012 FORM 990 FILING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	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 PRESIDENT'S COMPENSATION, INCLUDING INCENTIVES AND BENEFITS, ARE ESTABLISHED ANNUALLY BY ACTION OF THE GOVERNING BOARD.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	EMPLOYEE SALARIES ARE ESTABLISHED BY THEIR SUPERVISOR OR OTHER APPLICABLE REPRESENTATIVE OF MANAGEMENT SUBJECT TO APPROVAL BY THE PCRB GOVERNING BOARD.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, 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 2012.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	ALLOCATION OF EXPENSES TO DCRB -719,555 ALLOCATION OF EXPENSES TO DCRB 719,555

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	DELAWARE COMPENSATION RATING BUREAU	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	UNITED PLAZA BLDG 30 S 17TH ST	AddressLine1
Address Line2	SUITE 1500	AddressLine2
City	PHILADELPHIA	City
State	PA	State
ZIP Code	191034007	ZIPCode

Field	Value	IRS element (for citing)
EIN	510307078	EIN
Primary Activities	INS. RATIN	PrimaryActivities
Legal Domicile State	DE	LegalDomicileState
Exempt Code Section	501C6	ExemptCodeSection

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
DELAWARE COMPENSATION RATING BUREAU
O	719555	COST ALLOCATION BASED ON
(no name)
		STATE PREMIUMS WRITTEN