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ObjectId: 202413139349304201 - Submission: 2024-11-08
TIN: 23-1352012
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
23
Open to Public Inspection
Name of the organization
AMERICAN INSTITUTE FOR CHARTERED PROPERTY
CASUALTY UNDERWRITERS
Employer identification number
23-1352012
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
(1)
SUGARTOWN HOLDINGS LLC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
20-1997621
HOLDING CO.
PA
0
AICPCU
(2)
THE INSTITUTES LLC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
83-0933436
EDUCATION
PA
17,392,595
AICPCU
(3)
PROKNOWLEDGE LLC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
85-3363314
EDUCATION
PA
0
AICPCU
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
SOCIETY OF CHARTERED PROPERTY & CASUALTY
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
23-1552247
MEMBER ASSOC.
PA
501(C)(6)
N/A
AICPCU
Yes
(2)
GRIFFITH INSURANCE EDUCATION FOUNDATION
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
31-6052801
EDUCATIONAL
OH
501(C)(3)
10
AICPCU
Yes
(3)
THE INSTITUTES RISKSTREAM COLLABORATIVE
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
82-2367323
MEMBER ASSOC.
DE
501(C)(6)
N/A
AICPCU
Yes
(4)
INTERNATIONAL INSURANCE SOCIETY INC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
31-0749196
INSURANCE ED.
DE
501(c)(3)
10
AICPCU
Yes
(5)
THE PACIFIC INSURANCE CONFERENCE LTD
18 CHATER ROAD
CENTRAL HONG KONG
HK
EDUCATION
HK
AICPCU
Yes
(6)
INSURANCE INFORMATION INSTITUTE INC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
13-1912455
INSURANCE ED.
NY
501(C)(6)
N/A
AICPCU
Yes
(7)
CATASTROPHE RESILIENCY COUNCIL
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
87-1626866
INSURANCE ED.
DE
501(C)(6)
N/A
AICPCU
Yes
(8)
BLACK INSURANCE INDUSTRY COLLECTIVE
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
88-1174446
MEMBER ASSOC.
DE
501(C)(6)
N/A
AICPCU
Yes
(9)
INSURANCE ACCOUNTING AND SYSTEMS ASSOC
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
56-1526114
EDUCATION
NC
501(C)(3)
10
AICPCU
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Page 2
Schedule R (Form 990) 2023
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
EOS VP I GP Limited
North Suite 2
Town Mills Rue du Pre
,
St Peter Port
GY1 1LT
GK
100.000 %
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
RISK KNOWLEDGE GROUP
720 PROVIDENCE ROAD
MALVERN
,
PA
19355
84-4678397
EDUCATION
DE
AICPCU
C CORP
5,288,290
16,873,281
100.000 %
Yes
(2)
IIS LONDON LTD
THE ST BOTOLPH BUILDING
HOUNDSDITCH
,
LONDON
EC3A 7AR
UK
EDUCATIONAL
UK
IIS
C CORP
No
(3)
IIS GLOBAL INSURANCE LTD
9 TEMASEK BOULEVARD
SUNTEC TOWER TWO
038989
SN
EDUCATIONAL
SN
IIS
C CORP
No
(4)
RISKSTREAM GLOBAL INITIATIVES
720 PROVIDENCE ROAD SUITE 100
MALVERN
,
PA
19355
84-4685676
INSURANCE
DE
AICPCU
C CORP
0
0
100.000 %
Yes
(5)
RISKSTREAM LABS
720 PROVIDENCE ROAD SUITE 100
MALVERN
,
PA
19355
84-4706483
INSURANCE
DE
NA
C CORP
0
0
100.000 %
Yes
(6)
TI TRAVEL INC
720 PROVIDENCE ROAD SUITE 100
MALVERN
,
PA
19355
84-4623544
INSURANCE
DE
AICPCU
C CORP
294,627
195,976
100.000 %
Yes
Schedule R (Form 990) 2023
Page 3
Schedule R (Form 990) 2023
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
SOCIETY OF CPCU
A,S
16,149,810
FMV
(2)
GRIFFITH INSURANCE EDUCATION FOUNDATION
S
619,951
FMV
(3)
THE INSTITUTES RISKSTREAM COLLABORATIVE INC
A,S
7,433,051
FMV
(4)
INTERNATIONAL INSURANCE SOCIETY
S
2,348,483
FMV
(5)
RISK KNOWLEDGE GROUP
S
7,104,240
FMV
(6)
INSURANCE INFORMATION INSTITUTE
S
8,605,425
FMV
(7)
CATASTROPHE RESILIENCY COUNCIL
S
1,001,514
FMV
(8)
BLACK INSURANCE INDUSTRY COLLABORATIVE
S
225,153
FMV
(9)
INSURANCE ACCOUNTING AND SYSTEMS ASSOCIATION
S
855,208
FMV
(10)
TI TRAVEL
S
297,871
FMV
Schedule R (Form 990) 2023
Page 4
Schedule R (Form 990) 2023
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2023
Page 5
Schedule R (Form 990) 2023
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2023
Additional Data
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