AMERICAN BENEFITS COUNCIL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BENEFITS COUNCIL (EIN 06-6100040)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202533189349301633
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T08:53:21-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 455485794 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JS MILLER GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 I Street NW Suite 330 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 066100040 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Benefits Council | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % KATHRYN JOHNSON | InCareOfNm |
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2022896700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H STREET NW STE 605 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHRYN JOHNSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2022896700 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON MILLER | PreparerPersonNm |
| PTIN | P01598006 | PTIN |
| Phone | 2029530982 | PhoneNum |
| Preparation | 2025-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | KATHRYN JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H STREET NW STE 605 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,600,135 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AMERICANBENEFITSCOUNCIL.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | CT | LegalDomicileStateCd |
| Activity Or Mission | To promote sound employee benefit public policy. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $142,425 | PYContributionsGrantsAmt |
| CY Contributions Grants | $251,832 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,179,496 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,232,891 | CYProgramServiceRevenueAmt |
| PY Investment Income | $100,087 | PYInvestmentIncomeAmt |
| CY Investment Income | $115,412 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,422,008 | PYTotalRevenueAmt |
| CY Total Revenue | $5,600,135 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $31,152 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,267,288 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,490,290 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,203,283 | PYOtherExpensesAmt |
| CY Other Expenses | $2,835,611 | CYOtherExpensesAmt |
| PY Total Expenses | $5,500,571 | PYTotalExpensesAmt |
| CY Total Expenses | $6,357,053 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$78,563 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$756,918 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,652,339 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,325,879 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,567,835 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,983,443 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,084,504 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,342,436 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To promote sound employee benefit public policy. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Meetings and webinars to assist members with employee benefits plan strategies. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Dissemination of information regarding legislation and regulations concerning health, retirement and other employee benefits. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Public policy advocacy regarding legislation and regulation concerning health, retirement and other employee benefits. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE COUNCIL | PersonNm |
| Phone | 2022896700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H Street Ste 605 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| JAMES A KLEIN | |||||||||
| PRESIDENT | 40.00 | 0.00 | Yes (X) | Yes (X) | $690,869 | $0 | $56,151 | ||
| LYNN DUDLEY | |||||||||
| SENIOR VP RETIREMENT POLICY | 40.00 | 0.00 | $425,906 | $0 | $16,287 | Yes (X) | |||
| ILYSE SCHUMAN | |||||||||
| SENIOR VP HEALTH POLICY | 40.00 | 0.00 | $362,567 | $0 | $73,851 | Yes (X) | |||
| KATHRYN JOHNSON | |||||||||
| PRESIDENT | 40.00 | 0.00 | Yes (X) | $313,852 | $0 | $48,942 | Yes (X) | ||
| JASON HAMMERSLA | |||||||||
| VICE PRESIDENT COMMUNICATIONS | 40.00 | 0.00 | $257,980 | $0 | $44,015 | Yes (X) | |||
| DIANN HOWLAND | |||||||||
| VP LEGISLATIVE AFFAIRS | 40.00 | 0.00 | $272,102 | $0 | $13,275 | Yes (X) | |||
| DEANNA JOHNSON | |||||||||
| VICE PRESIDENTMEMBERSHIP | 40.00 | 0.00 | $162,898 | $0 | $26,182 | Yes (X) | |||
| JILL RANDOLPH | |||||||||
| SENIOR DIRECTOR LEGISLATIVE | 40.00 | 0.00 | $138,138 | $0 | $23,157 | Yes (X) | |||
| MARY MCSWAIN-LINDSAY | |||||||||
| EXECUTIVE ASSISTANT | 40.00 | 0.00 | $100,941 | $0 | $5,407 | Yes (X) | |||
| JANE DAVILA | |||||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ROB PACZKOWSKI | |||||||||
| SECRETARY | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MAUREEN REDMAN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| LAURIE ALAGHA | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS FERRARO | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| BILL KAMPINE | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DANA LABARGE | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DIEGO MARTINEZ | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| KATHLEEN ROIN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JENNIFER ITO | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ALDI DUFFIELD | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| AMBER WISELEY | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ROB WATTS | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RICK JONES | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| KELLY LAPPIN | |||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| FRED THIELE | |||||||||
| PAST CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JORDAN BACKMAN | |||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PETER BAXTER | |||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,725,253 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $307,267 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| ServicesServicesDesc | CompensationCompensationAmt |
|---|---|
| Seyfarth Shaw LLP | |
| Legal | $102,722 |
| Spangler Strategies LLC | |
| Consulting | $105,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $251,832 | AllOtherContributionsAmt |
| Total Contributions | $251,832 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $5,201,891 | $5,201,891 |
| HONORARIA | 900099 | $31,000 | $31,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,232,891 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $115,412 | TotalRevenueColumnAmt |
| Exclusion | $115,412 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,600,135 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,232,891 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $115,412 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,152 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,793,194 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,180,698 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,278 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,685 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,435 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,118 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,333,010 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,895 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,383 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,153 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,545 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $373,290 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,164 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,433 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,438 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,958 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Bank Charges & Fees | $2,484 | $2,484 |
| Telephone | $94,212 | $94,212 |
| Public Relations | $15,219 | $15,219 |
| Reference Material | $39,309 | $39,309 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,357,053 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,199 | BOYAmt |
| EOY | $136,862 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,821 | BOYAmt |
| EOY | $126,263 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,390 | BOYAmt |
| EOY | $67,750 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $460,665 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $393,153 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,715 | BOYAmt |
| EOY | $67,512 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,239,756 | BOYAmt |
| EOY | $5,891,151 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $607,458 | BOYAmt |
| EOY | $36,341 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,652,339 | BOYAmt |
| EOY | $6,325,879 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $735,310 | BOYAmt |
| EOY | $892,220 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,903,124 | BOYAmt |
| EOY | $2,365,281 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,929,401 | BOYAmt |
| EOY | $1,725,942 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,567,835 | BOYAmt |
| EOY | $4,983,443 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,084,504 | BOYAmt |
| EOY | $1,342,436 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,084,504 | BOYAmt |
| EOY | $1,342,436 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,652,339 | BOYAmt |
| EOY | $6,325,879 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$756,918 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $240,605 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$225,755 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | Yes (true) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $5,201,891 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $1,191,068 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $574,892 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $1,765,960 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $1,404,511 | AggregateReportedDuesNtcAmt |
| Carried Over | $361,449 | CarriedOverAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $205,479 | OtherCostOrOtherBasisAmt |
| Depreciation | $190,175 | DepreciationAmt |
| Book Value | $15,304 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $255,186 | OtherCostOrOtherBasisAmt |
| Depreciation | $202,978 | DepreciationAmt |
| Book Value | $52,208 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $67,512 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Lease liability | $11,312 |
| Deferred compensation | $1,714,630 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,725,942 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALLIANCE TO FIGHT FOR HEALTHCARE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 M STREET NW SUITE 600 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 811362774 | RecipientEIN |
| IRC Section | 501c4 | IRCSectionDesc |
| Cash Grant | $30,000 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MONITORS THE ACTIVITIES OF THE GRANT RECIPIENT VIA INQUIRIES AND OTHER COMMUNICATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| JAMES A KLEIN | |||||
| PRESIDENT | $499,169 | $191,700 | $16,006 | $40,145 | $747,020 |
| LYNN DUDLEY | |||||
| SENIOR VP RETIREMENT POLICY | $375,906 | $50,000 | $15,250 | $1,037 | $442,193 |
| ILYSE SCHUMAN | |||||
| SENIOR VP HEALTH POLICY | $310,067 | $52,500 | $15,250 | $58,601 | $436,418 |
| KATHRYN JOHNSON | |||||
| PRESIDENT | $281,352 | $32,500 | $15,250 | $33,692 | $362,794 |
| DIANN HOWLAND | |||||
| VP LEGISLATIVE AFFAIRS | $265,602 | $6,500 | $13,275 | $285,377 | |
| JASON HAMMERSLA | |||||
| VICE PRESIDENT COMMUNICATIONS | $215,480 | $42,500 | $13,390 | $30,625 | $301,995 |
| DEANNA JOHNSON | |||||
| VICE PRESIDENTMEMBERSHIP | $139,898 | $23,000 | $8,150 | $18,032 | $189,080 |
| JILL RANDOLPH | |||||
| SENIOR DIRECTOR LEGISLATIVE | $130,638 | $7,500 | $7,025 | $16,132 | $161,295 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | There are members only and no stockholders. |
| Committee meeting documentation Part VI line 8b | THE OFFICERS ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY. THEY DOCUMENT THEIR DECISIONS IN WRITING, HOWEVER MINUTES ARE NOT KEPT AT ALL MEETINGS. |
| Form 990 governing body review Part VI line 11 | UPON PREPARATION BY THE ACCOUNTING FIRM RESPONSIBLE FOR PREPARING THE ORGANIZATIONS FINANCIAL STATEMENTS,THE 990 FORM IS REVIEWED BY THE TOP MANAGEMENT OFFICIAL (THE PRESIDENT). |
| Conflict of interest policy compliance Part VI line 12c | THE COUNCILS EFFECTIVENESS DEPENDS ON ITS RECORD OF ACCOMPLISHMENT AND ITS REPUTATION. THE COUNCILS SUCCESS RESULTS DIRECTLY FROM MAINTAINING THE CONFIDENCE OF THE INDIVIDUALS, GROUPS, AND ORGANIZATIONS WITH WHOM IT WORKS. THE POLICY AND PROCEDURE IS TO HELP COUNCIL STAFF AND EXECUTIVE BOARD MEMBERS IDENTIFY AND AVOID OR RESOLVE CONFLICTS OF INTEREST WITH THE COUNCIL. THIS POLICY AND PROCEDURE IS DISCUSSED AT ALL ORIENTATION SESSIONS FOR NEW EMPLOYEES AND MEMBERS OF THE EXECUTIVE BOARD. IN ADDITION, THERE MAY BE CERTAIN VOLUNTEERS WHO, BECAUSE OF THE LEVEL OF THEIR INVOLVEMENT IN COUCIL BUSINESS AND THEIR ACCESS TO INSIDE INFORMATION ARE COVERED BY THIS CONFLICT OF INTEREST POLICY AND PROCEDURE AND MUST BE FULLY INFORMED OF ITS CONTENTS. THIS PROCEDURE PROVIDES GUIDANCE IN THREE AREAS - UNDERSTANDING CONFLICT OF INTEREST CONCEPTS AND DEFINITIONS; - MEMORIALIZING THE COUNCILS ADMINISTRATION AND PROCEDURE FOR REVIEWING AND MANAGING CONFLICTS; AND - PROVIDING ILLUSTRATIVE KEY QUESTIONS TO BE USED TO EVALUATE TYPICAL CONFLICTS AND POTENTIAL CONFLICTS. TO IDENTIFY POSSIBLE CONFLICTS OF INTEREST, ALL OFFICERS AND MEMBERS OF THE EXECUTIVE BOARD MUST DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST IN ANY ENTITY WITH WHICH THE COUNCIL OR ANY LEGALLY RELATED ORGANIZATION HAS OR IS NEGOTIATING A TRANSACTION OR ARRANGEMENT, AND ALL MATERIAL FACTS RELATED TO THAT INTEREST. FINANCIAL INTERESTS INCLUDES ANY DIRECT OR INDIRECT RELATIONSHIP, THROUGH BUSINESS, INVESTMENT, OR FAMILY. EXECUTIVE BOARD MEMBERS REGULARLY SIGN A STATEMENT ATTESTING TO THE ABSENCE OF A CONFLICT OF INTEREST. ALL STAFF AND OTHER INSIDERS MUST READ, UNDERSTAND AND COMPLY WITH THIS POLICY AND PROCEDURE. |
| CEO executive director top management comp Part VI line 15a | THE OFFICERS OF THE EXECUTIVE BOARD OF DIRECTORS (OTHER THAN THE PRESIDENT WHO IS AN EX-OFFICIO MEMBER) PERIODICALLY REVIEW COMPENSATION STUDIES COMPARING SALARY RANGES FOR CEOs/EXECUTIVE DIRECTORS IN THE NON-PROFIT SECTOR. USING THIS INFORMATION THEY DETERMINE THE SALARY FOR THE PRESIDENT. |
| Other officer or key employee compensation Part VI line 15b | THE OFFICERS OF THE EXECUTIVE BOARD OF DIRECTORS, INCLUDING THE PRESIDENT, PERIODICALLY REVIEW COMPENSATION STUDIES COMPARING SALARY RANGES FOR VARIOUS EMPLOYEE POSITIONS IN THE NON-PROFIT SECTOR. USING THIS INFORMATION, THE EXECUTIVE BOARD OF DIRECTORS APPROVES A TOTAL SALARY BUDGET FOR ALL EMPLOYEES (INCLUDING THE PRESIDENT). THE PRESIDENT THEN DETERMINES COMPENSATION FOR EMPLOYEES OTHER THAN HIMSELF. |
| Governing documents etc available to public Part VI line 19 | The organization considers all requests from the public for documents. Upon request they are made available if applicable. |
| Part VII response or note to any other line in Part VII | Section B. Independent Contractors addresses:-Davis&Harman LLP: 1455 Pennsylvania Ave NW Ste 1200 Washington, DC 20004-Groom Law Group Chartered:1701 Pennsylvania Ave NW Suite 1200 Washington DC 20006-Spangler Strategies LLC:2001 L Street NW Washington, DC 20036-Seyfarth Shaw LLP:233 S Wacker DriveChicago, IL 60606 |
| Part XI response or note to any line in Part XI | THE PRIOR PERIOD ADJUSTMENT IN NET ASSETS (PART XI)RELATES TO A LEASE AGREEMENT CORRECTION IDENTIFIED DURING THE AUDIT, WHICH WAS NOT REPORTED IN THE 2023 FORM 990. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BENEFITS INSTITUTE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 M STREET NW SUITE 600 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522107129 | EIN |
| Primary Activities | EDUCATION AND RESEARCH | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 12b | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BENEFITS COUNCIL PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 M STREET NW SUITE 600 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300454916 | EIN |
| Primary Activities | POLITICAL CONTRIBUTIONS | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | Trust | EntityTypeTxt |
| Ownership | 0.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Explanation of information on Schedule R | FormAndLineReferenceDesc |
| Explanation | Transactions with Related Organization: AMERICAN BENEFITS INSTITUTETransactions Type from Part V:(L,N,O)Amount Involved: $61,352Method of determinng amount: AllocationTransaction Type from Part V:(Q)Amount involved:$1,000Method of determing amount: Cost | ExplanationTxt |