2024-11-08T08:57:37-05:00 2023-12-31 232183936 RAINER & COMPANY 2 CAMPUS BLVD STE 220 NEWTOWN SQUARE PA 190733270 990 2023-01-01 510307078 DELAWARE COMPENSATION RATING BUREAU INC DELA 2153204414 30 S 17TH STREET PHILADELPHIA PA 19103 JOHN ZIMITSKI VP AND TREASURER 2153204414 2024-11-07 true false MICHAEL A DEHAVEN P00440289 6103534610 2024-11-08 2023 2024-10-15 13:58:12Z JOHN ZIMITSKI 30 S 17TH STREET SUITE 1500 PHILADELPHIA PA 19103 3737435 false X WWW.DCRB.COM X 1917 PA 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. 7 7 0 0 4126474 3684827 0 2 18 34241 52590 4160717 3737435 0 0 0 0 0 4160717 3732404 4160717 3732404 5031 869584 217407 829684 179945 39900 37462 THE DELAWARE COMPENSATION RATING false false COLLECTION, EDITING, AND MAINTAINING WORKERS' COMPENSATION DATA FOR COMMERCIAL MARKETS IN DELAWARE. PROMULGATION, APPLICATION AND ENFORCEMENT OF RISK CLASSIFICATIONS, UNDERWRITING RULES, RATING PLANS APPLICABLE TO WORKERS' COMPENSATION INSURANCE WRITTEN IN DELAWARE. 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. false false false false false false false false false false false true true true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 2 0 true 0 false false false false false false false false X 7 7 false false false false true true true true true false false true true true false true true true true false X JOHN ZIMITSKI 2153204414 30 S 17TH STREET SUITE 1500 PHILADELPHIA PA 19103 BRENT OTTO VP - ACTUARI 10.00 30.00 X 0 409703 56097 THOMAS CLEARY SENIOR VP & 10.00 30.00 X 0 340905 17354 WILLIAM V TAYLOR PRESIDENT 10.00 30.00 X 0 321353 21228 LISA LINDER VP - IT & CI 10.00 30.00 X 0 260016 34355 PETER YOON DIR OF ACTUA 10.00 30.00 X 0 170535 54792 JOHN ZIMITSKI VP AND TREAS 10.00 30.00 X 0 202167 18834 ALEXANDER PAGAN DIRECTOR OF 10.00 30.00 X 0 196484 19621 DAWN BELFUS VP OF DATA S 10.00 30.00 X 0 176066 31289 KERRY ANN LOWE DIR - RATING 10.00 30.00 X 0 166108 33075 RITA ANN LAMB DIR. DATA MA 10.00 30.00 X 0 168244 11474 MICHAEL HENKIN DIRECTOR OF 10.00 30.00 X 0 157736 18433 RAVINDRA SINGH DIR. OF SOFT 10.00 30.00 X 0 157084 15523 NATIONAL FEDERATION OF INDEP BUS TRUSTEE 1.60 X 0 0 0 TRAVELERS PROPERTY CASUALTY CO CHAIR 1.60 X 0 0 0 ZURICH INSURANCE CO TRUSTEE 1.60 X 0 0 0 LIBERTY MUTUAL INSURANCE CO VICE CHAIR 1.60 X 0 0 0 PMA INSURANCE CO TRUSTEE 1.60 X 0 0 0 AMERICAN HOME ASSURANCE COMPANY TRUSTEE 1.60 X 0 0 0 DONEGAL MUTUAL INSURANCE COMPANY TRUSTEE 1.60 X 0 0 0 2726401 332075 false true false 3684827 3684827 18 18 PRINTING AND SPECIAL SERVICES 999999 37991 37991 OTHER MISCELLANEOUS 999999 14599 14599 52590 3737435 52590 18 65100 65100 7721 7721 3505185 3505185 BENCHMARK STUDY REFERENCE 102500 102500 ACTUARIAL 29250 29250 MISCELLANEOUS 13638 13638 RATE PAYER ADVOCATE 9010 9010 3732404 3732404 0 0 48581 78265 10002 10011 193697 64832 40030 40030 577274 24269 869584 217407 120067 131759 709617 48186 829684 179945 X 39900 37462 39900 37462 869584 217407 5031 -7469 X false true X true false INVESTMENT IN LLC 40030 C 40030 ASSESSMENTS DUE FROM MEMBERS 24269 24269 DUE TO PCRB 48186 48186 X 3737435 3737435 3737435 3732404 3732404 3732404 SCHEDULE D, PAGE 3, PART X DCRB RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED IN 2023 OR 2022. DCRB'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEARS ENDED 2020 THROUGH 2023 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. false false false BRENT OTTO VP - ACTUARIAL 329556 80147 20487 35610 465800 THOMAS CLEARY SENIOR VP & COO 286632 50000 4273 16009 1345 358259 WILLIAM V TAYLOR PRESIDENT 283463 35000 2890 19883 1345 342581 LISA LINDER VP - IT & CIO 208178 51838 29252 5103 294371 PETER YOON DIR OF ACTUARIAL RES 147792 22743 30000 24792 225327 JOHN ZIMITSKI VP AND TREASURER 188299 13868 18102 732 221001 ALEXANDER PAGAN DIRECTOR OF IT 180951 15533 18049 1572 216105 DAWN BELFUS VP OF DATA SERVICES 158466 17600 31289 207355 KERRY ANN LOWE DIR - RATING RULES 159448 6660 7378 25697 199183 RITA ANN LAMB DIR. DATA MANAGEMENT 155558 12686 9567 1907 179718 MICHAEL HENKIN DIRECTOR OF HR 144939 12797 16831 1602 176169 RAVINDRA SINGH DIR. OF SOFTWARE ENG 157084 10623 4900 172607 FORM 990, PAGE 6, PART 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. 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 DCRB ATTENDED BY SUFFICIENT MEMBERS TO ATTAIN A QUORUM UNDER THE TERMS OF THE DCRB'S BY-LAWS. 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 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. FORM 990, PAGE 6, PART 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. FORM 990, PAGE 6, PART 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. AN ALLOCATION IS SELECTED IN ADVANCE OF EACH CALENDAR YEAR BASED ON MANAGEMENT'S ESTIMATE OF STAFF EFFORTS ANTICIPATED ON AN ONGOING BASIS FOR THE BENEFIT OF PCRB AND DCRB, RESPECTIVELY. FORM 990, PAGE 6, PART 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. AN ALLOCATION IS SELECTED IN ADVANCE OF EACH CALENDAR YEAR BASED ON MANAGEMENT'S ESTIMATE OF STAFF EFFORTS ANTICIPATED ON AN ONGOING BASIS FOR THE BENEFIT OF PCRB AND DCRB, RESPECTIVELY. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WERE POSTED TO THE DCRB.COM WEBSITE. THE CONFLICT OF INTEREST POLICY WAS NOT MADE AVAILABLE TO THE PUBLIC DURING THE TAX YEAR. PENNSYLVANIA COMPENSATION RATING BU RATING BUREAU 30 S 17TH STREET PHILADELPHIA PA 19103 230958260 WC RATING PA 501C6 N/A false false false false false false false false false false false false false false true true true false true false PENNSYLVANIA COMPENSATION RATING BUREAU O 3505185 AVERAGE WORKING HOURS