PUBLIC PENSION FINANCIAL FORUM

EIN: 300702019 501(c)(3) Education

HILLIARD, OH

Total Revenue
$689,864
Total Expenses
$577,674
Total Assets
$984,922
Net Assets
$984,922
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2004
Legal Domicile
OH
Principal Officer
KAREN CARRAHER
Phone
6142220011
Tax Period
2025-01-01 to 2025-12-31

PUBLIC PENSION FINANCIAL FORUM, founded in 2004, is a small nonprofit in the Education sector that reported $690K in total revenue in fiscal year 2025. Revenue grew 19% year-over-year, indicating healthy expansion. The organization ran a surplus of $112K, a strong 16% operating margin.

Mission

THE PUBLIC PENSION FINANCIAL FORUM IS ORGANIZIED FOR EDUCATION, PENSION ADVOCACY AND NETWORKING PURPOSES, PROMOTING EXCELLENCE IN PUBLIC PENSION PLAN FINANCIAL OPERATIONS.

Program Service Accomplishments

Program 1
Expenses: $429,137 Revenue: $447,925

ANNUAL CONFERENCE - DEVELOP AND ORGANIZE AN ANNUAL CONFERENCE FOR PUBLIC PENSION SYSTEM MEMBERS. TOPICS INCLUDE GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) PRONOUNCEMENTS AND OTHER FINANCIALLY...

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ANNUAL CONFERENCE - DEVELOP AND ORGANIZE AN ANNUAL CONFERENCE FOR PUBLIC PENSION SYSTEM MEMBERS. TOPICS INCLUDE GOVERNMENT ACCOUNTING STANDARDS BOARD (GASB) PRONOUNCEMENTS AND OTHER FINANCIALLY RELATED TOPICS OF INTEREST TO ATTENDEES. PENSION FINANCIAL BASICS AS WELL AS SESSIONS ON GENERAL ACCOUNTING, INVESTMENT ACCOUNTING, EMPLOYER REPORTING, PERSONAL DEVELOPMENT AND TECHNOLOGY. ATTENDANCE AT 2024 CONFERENCE (408). CONFERENCE WAS HELD OVER FOUR DAYS.

Program 2
Expenses: $37,509 Revenue: $136,900

NETWORKING AND ADVOCACY - PROVIDE MEMBERS WITH NETWORKING OPPORTUNITIES AND MEANS TO KEEP APPRISED OF ADVOCACY EFFORTS ON BEHALF OF PUBLIC PENSION SYSTEMS. SERVICES INCLUDE MEMBER WEBSITE WITH...

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NETWORKING AND ADVOCACY - PROVIDE MEMBERS WITH NETWORKING OPPORTUNITIES AND MEANS TO KEEP APPRISED OF ADVOCACY EFFORTS ON BEHALF OF PUBLIC PENSION SYSTEMS. SERVICES INCLUDE MEMBER WEBSITE WITH RELEVANT NEWSLETTERS AND TOOLKITS, AS WELL AS REGULARLY SCHEDULED CONFERENCE CALLS FOR MEMBER PARTICIPATION IN GASB RELATED TOPICS. QUARTERLY EDUCATION SESSION - 4 SESSIONS HELD FOR MEMBERS DURING THE YEAR. ALSO, MONITORING AND REPORTING OF REGULATORY ACTIVITIES OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD INCLUDING PROVIDING FEEDBACK WHEN REQUESTED.

Program 3
Expenses: $44,472 Revenue: $42,969

PENSION 101 COURSE. P2F2 OFFERS A TWO-DAY IN-PERSON TRAINING EVENT EACH YEAR DESIGNED FOR STAFF NEW TO PUBLIC PENSION PLAN FINANCE PROFESSIONALS OR STAFF WHO ARE INTERESTED IN BROAD OVERVIEW OF THE...

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PENSION 101 COURSE. P2F2 OFFERS A TWO-DAY IN-PERSON TRAINING EVENT EACH YEAR DESIGNED FOR STAFF NEW TO PUBLIC PENSION PLAN FINANCE PROFESSIONALS OR STAFF WHO ARE INTERESTED IN BROAD OVERVIEW OF THE THINGS OFTEN HANDLED BY FINANCE STAFF. TOPICS INCLUDE: - TYPES OF PENSION PLANS (DB, DC, 401(a), 457, ETC.) - GASB PRONOUNCEMENTS THAT PERTAIN TO PUBLIC PENSION PLANS - FINANCIAL REPORTING REQUIREMENTS - ACTUARIAL CONCEPTS - INVESTMENT CONCEPTS - INVESTMENT ACCOUNTING - THE WAY MONEY FLOWS THROUGH A PENSION PLAN: CONTRIBUTON TO BENEFITS THE COURSE CONSISTS OF TWO EIGHT-HOUR DAYS OF COURSE WORK AND NETWORKING OPPORTUNITIES. BREAKFAST, LUNCH AND BREAKS ARE INCLUDED, AS ARE COURSE MATERIALS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $644,428
Investment Income $45,436
Other Revenue $0
TOTAL REVENUE $689,864

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $511,118
Other Expenses $577,674
TOTAL EXPENSES $577,674

Year-over-Year Comparison

2025 2024 Change
Revenue $689,864 $581,902 +0.2%
Expenses $577,674 $420,929 +0.4%
Net Income $112,190 $160,973 -0.3%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Liquidity & Cash Position

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Governance

Voting Members
9
Independent Members
9
Employees
N/A
Volunteers
60

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$0
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DAVE DEJONGE CONSULTANT 25.00
$50,283 $0 $50,283
MELISSA RACKERS PRESIDENT 0.75
Officer
$0 $0 $0
KAREN CARAHER PRESIDENT-ELECT 0.75
Officer
$0 $0 $0
TIM REKOW SECRETARY 0.75
Officer
$0 $0 $0
MARK NANNINI TREASURER 0.75
Officer
$0 $0 $0
ROB DOLPHIN DIRECTOR 0.75
Director
$0 $0 $0
MICHELE NIX DIRECTOR 0.75
Director
$0 $0 $0
AHNI SMITH DIRECTOR 0.75
Director
$0 $0 $0
MARK WHELAN DIRECTOR 0.75
Director
$0 $0 $0
JASON WILLETT DIRECTOR 0.75
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $689,864 $577,674 $984,922 $112,190
2024 $581,902 $420,929 $872,732 $160,973
2023 $522,163 $382,471 $711,759 $139,692
2022 $308,850 $411,226 $572,067 $-102,376
2021 $379,528 $237,049 $674,443 $142,479
2020 $389,202 $206,572 $531,964 $182,630
2019 $296,577 $264,626 $349,334 $31,951
2018 $251,069 $286,071 $317,383 $-35,002
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