2019-07-09T10:37:03-05:00 2018-12-31 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2018-01-01 541526552 Public Risk Management Association PUBL 7035287701 700 South Washington Street No 218 Alexandria VA 22314 Jennifer Ackerman Chief Executive Officer 7035287701 2019-07-09 1 Lori A Collingsworth P00639819 7038930300 2019-06-28 72.214.41.82 2019-07-09 11:35:07 ED P 5757F712A8161F6F3964D64EA127352BD3BB441C 5757F712A8161F6F3964D64EA127352BD3BB441C 2018 2019-02-21 02:37:17Z Jennifer Ackerman 700 South Washington Street No 218 Alexandria VA 22314 1938297 0 X www.primacentral.org X 1981 DC To promote effective risk management in the public interest as an essential component of public administration. 9 9 8 9 116434 0 83849 89255 1890464 1790215 20311 25898 17998 32929 2012622 1938297 0 0 0 0 551255 571998 0 0 0 1340426 1433626 1891681 2005624 120941 -67327 1559691 1438224 931546 908498 628145 529726 To promote effective risk management in the public interest as an essential component of public administration. 0 0 950187 966475 Annual Conference - An annual event for members with educational sessions on various public risk management topics. 397033 200435 Training - Training consists of webinars, online tutorials, periodic seminars and the PRIMA institute. 140903 483762 Member Services - Provides on-line risk management information service, maintains membership records, conducts annual awards program, assists with presentation of annual conference. 178168 139543 178168 139543 1666291 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 1 8 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X The Organization 7035287701 700 South Washington Street No 218 Alexandria VA 22314 Jani J Jennings President 5.50 0.00 X X 0 0 0 Amy J Larson Past President 3.00 0.00 X X 0 0 0 Scott J Kramer President-Elect 3.00 3.00 X X 0 0 0 Brenda G Cogdell Director 3.00 0.00 X 0 0 0 Donna L Capria Director 3.00 3.00 X 0 0 0 Forestine W Carroll Director 3.00 0.00 X 0 0 0 Sheri D Swain Director 3.00 0.00 X 0 0 0 Michael S Payne Director 3.00 0.00 X 0 0 0 Melissa R Steger Director 3.00 0.00 X 0 0 0 Marshall W Davies II PhD Executive Director 37.50 0.00 X 188768 0 9042 Jennifer H Ackerman CAE Deputy Executive Director 37.50 0.00 X 113058 0 7886 301826 0 16928 2 0 1 0 Moore Marketing Partners LLC 407 N Washington Street Ste 102 Falls Church VA 22046 Marketing 170236 Service America Corporation 100 S Capitol Ave Ste 300 Indianapolis IN 46225 Annual Conference Food and Beverage 126951 IMD 2 LLC 62960 Collection Dr Chicago IL 60693 Annual Conference Venue 117457 3 72155 17100 89255 Annual Conference 611710 966475 713975 252500 Membership Dues 900099 483762 483762 Training 611710 200435 200435 Periodicals 541800 121064 4630 116434 Special Projects 611710 18479 18479 1790215 25898 25898 Rebates 900099 32929 32929 32929 1938297 1421281 116434 311327 318754 187132 131622 141858 93910 47948 42854 42854 35700 35700 32832 20113 12719 356 356 70207 70207 97632 81383 16249 8067 2355 5712 183590 119593 63997 39767 7663 32104 100790 100790 99680 35708 63972 815594 778906 36688 4230 4230 13176 4460 8716 Taxes & Registrations 537 537 Overhead Allocation 0 335068 -335068 2005624 1666291 339333 0 130243 206455 9108 10049 126627 84786 282583 275987 9426 6596 1020734 840542 263553 289796 1559691 1438224 119038 112669 555670 552751 256838 243078 931546 908498 X 628145 529726 628145 529726 1559691 1438224 -67327 -31092 0 X X 0 1 X 1 0 X 270491 31080 11460 55341 17100 385472 1063860 1397824 1363721 1431504 1421281 6678190 390995 446595 385561 359898 285429 1868478 1725346 1875499 1760742 1846743 1723810 8932140 0 44180 82227 80196 78810 285413 44180 82227 80196 78810 285413 8646727 13258 190896 68171 48819 98053 419197 13258 190896 68171 48819 98053 419197 1738604 2066395 1828913 1895562 1821863 9351337 0.92470 0.94120 0.04480 0.03660 X Schedule A, Part III, Line 10a- Special Rules of Attribution Public Entity Risk Institute (PERI) is a 509(a)(3) supporting organization of Public Risk Management Association (PRIMA), a 509(a)(2) organization. As such, under Regulations 1.509(a)-(5), any cash grants or other support to PRIMA, are deemed to be gross investment income of PRIMA to the extent the amounts are gross investment income of PERI. PERI provided a cash grant to PRIMA in 2015 in the amount of $177,388. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (b), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2016 in the amount of $51,516. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (c), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2017 in the amount of $28,508. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (d), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. PERI provided a cash grant to PRIMA in 2018 in the amount of $72,155. Since the gross investment income of PERI exceeded the cash grant made to PRIMA, the grant is reflected in Schedule A, Part III, column (e), line 10a gross investment income in addition to the gross investment income of PRIMA reported in Form 990, Part VIII. 171585 171585 0 87298 80702 6596 23700 23700 0 6596 Deferred compensation asset 215796 Deposit 19701 Due from PERI 54299 289796 Deferred compensation liability 215796 Deferred rent 27282 243078 X Part X, Line 2: Management has evaluated the Organization's tax positions and has concluded that the Organization has taken no uncertain tax positions that qualify for either recognition or disclosure in the accompanying consolidated financial statements. X X X 0 0 0 0 0 0 0 0 0 Marshall W Davies II PhD Executive Director 188768 0 0 0 0 0 0 0 9042 0 197810 0 0 0 Form 990, Part VI, Section B, Line 10a: PRIMA has local chapters. However, PRIMA does not have legal authority to exercise direct or indirect supervision or control over the chapters. As such, question 10a is answered no. PRIMA and its chapters share a unique structure and operate autonomously from one another. PRIMA requires chapter Presidents to be members of PRIMA. Form 990, Part III, Line 4d, Other Program Services: Periodicals, Special Projects, Outreach and Research: Public Risk magazine is the flagship publication of the Public Risk Management Association (PRIMA). Public Risk provides risk managers in the public sector with timely, focused information in an easy-to-read format. Public Risk features articles from risk management practitioners as well as industry experts. Published 10 times each year, Public Risk boasts a circulation of more than 8,000 public risk management professionals. Form 990, Part VI, Section A, line 6 PRIMA's members are public entities (cities, counties, school districts, water authorities, etc.). PRIMA also has corporate members, but they have no vote in elections or seats on the Board. Form 990, Part VI, Section A, line 7a The Leadership Development Committee nominates candidates to fill open seats on the board and the board nominates a candidate for President Elect. The slate of candidates is presented to the members for ratification. Form 990, Part VI, Section A, line 7b Any changes to the bylaws are subject to ratification by the members and the slate of candidates for officers is also subject to ratification. Form 990, Part VI, Section B, line 11b The form 990 is reviewed by the Executive Director prior to filing the form with the IRS. Form 990, Part VI, Section B, line 12c Annually all Board, committee and task force members are given a copy of the policy and are required to sign an acknowledgement and fill out a disclosure form. Form 990, Part VI, Section B, line 15a The Executive Director is reviewed by the Board. All Board members' comments are compiled and made part of a written review. Salary is set by the Board, which uses salary survey information in its deliberations. Form 990, Part VI, Section C, line 19 PRIMA makes the governing documents and conflict of interest policy available upon request. The financial statements are not available to the public. Form 990, Part XII, Line 2c: PRIMA's Finance and Audit Committee is responsible for the oversight of the audit, including the selection of the independent accountant. The process is consistent with previous years. Public Entity Risk Institute 700 S Washington Street Suite 218 Alexandria VA 22314 411873459 509(a)(3) Type I Supporting organization of PRIMA VA 501(c)(3) Line 12b, II PRIMA 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 Public Entity Risk Institute C 72155 Cash grant Public Entity Risk Institute N 109470 Allocated overhead costs Public Entity Risk Institute O 210691 Allocated staff time Public Entity Risk Institute Q 278212 Reimbursed expenses