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EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST (EIN 13-2970130)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-06
IRS object ID
201723109349302367
Schema version
2016v3.1
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

FieldValueIRS element (for citing)
Return2017-11-06T16:57:48-06:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GRANT THORNTON LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1757 THIRD AVENUE 3RD FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100172013ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN132970130EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Episcopal Church Clergy and EmployeesBusinessNameLine1Txt
Business Name Line2Benefit TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% ECCEBTInCareOfNm
Business Name ControlEPISBusinessNameControlTxt
Phone2125921800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 EAST 34TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10016ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT JOHNSONPersonNm
Person TitleSVP, Northern trustPersonTitleTxt
Phone2125921800PhoneNum
Signature2017-11-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonScott ThompsettPreparerPersonNm
PTINP00741490PTIN
Phone2125990100PhoneNum
Preparation2017-11-06PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address38.84.128.189IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id26377520173105000003FederalOriginalSubmissionId
Federal Original Submission Id2017-11-06FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id966D30116217AB9F9A9B8CFBCD27D162A2C6FEBAAtSubmissionCreationDeviceId
At Submission Filing Device IdC8C4688EC72A735915B1B9C06A2F4F4B08C16E7BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2018-03-14 21:41:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTHE NORTHERN TRUST COMPANYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line150 LASALLE STREETAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60603ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$243,568,954GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1978FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST ("ECCEBT") FUNDS WELFARE BENEFITS FOR ACTIVE AND RETIRED CLERGY AND LAY EMPLOYEES OF THE EPISCOPAL CHURCH.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$232,685,062PYProgramServiceRevenueAmt
CY Program Service Revenue$242,428,306CYProgramServiceRevenueAmt
PY Investment Income$956,127PYInvestmentIncomeAmt
CY Investment Income$1,102,159CYInvestmentIncomeAmt
PY Other Revenue$40,686PYOtherRevenueAmt
CY Other Revenue$38,489CYOtherRevenueAmt
PY Total Revenue$233,681,875PYTotalRevenueAmt
CY Total Revenue$243,568,954CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$203,937,925PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$212,999,599CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$122,591CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$27,173,772PYOtherExpensesAmt
CY Other Expenses$26,743,391CYOtherExpensesAmt
PY Total Expenses$231,111,697PYTotalExpensesAmt
CY Total Expenses$239,865,581CYTotalExpensesAmt
PY Revenues Less Expenses$2,570,178PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,703,373CYRevenuesLessExpensesAmt
Total Assets BOY$56,702,918TotalAssetsBOYAmt
Total Assets EOY$62,426,629TotalAssetsEOYAmt
Total Liabilities BOY$33,641,427TotalLiabilitiesBOYAmt
Total Liabilities EOY$34,962,699TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$23,061,491NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$27,463,930NetAssetsOrFundBalancesEOYAmt
MissionTHE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST FUNDS WELFARE BENEFITS FOR ACTIVE AND RETIRED CLERGY AND LAY EMPLOYEES OF THE EPISCOPAL CHURCH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$0ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescTHE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST COLLECTS CONTRIBUTIONS FROM, AND ON BEHALF OF, THE ACTIVE AND RETIRED CLERGY AND LAY EMPLOYEES OF THE EPISCOPAL CHURCH AND THEIR DEPENDENTS FOR THE PAYMENT OF WELFARE BENEFIT CLAIMS. THE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST CURRENTLY SERVES 100 EPISCOPAL DIOCESES PROVIDING MEDICAL AND DENTAL COVERAGE FOR 25,293 ACTIVE EMPLOYEE Members, and 9,824 RETIREE/SURVIVING MEMBERS.Desc
Total Program Service Expenses$0TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonECCEBTPersonNm
Phone2125921800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line119 EAST 34TH STREETAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100160109ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonTHE NORTHERN TRUST COMPANYPersonNm
TitleINSTITUTIONAL TRUSTEETitleTxt
Average Hours Per Week1.0AverageHoursPerWeekRt
Average Hours Per Week Rltd Org0.0AverageHoursPerWeekRltdOrgRt
Institutional TrusteeYes (X)InstitutionalTrusteeInd
Reportable Comp From Org$122,591ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$122,591TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CHURCH PENSION GROUP SERVICES CORP
19 EAST 34TH STREETNEW YORKNY10016PLAN ADMINISTRATION$12,308,759
STONE RIVER INC
SUMMIT 2010 24971 NETWORK PLACECHICAGOIL60673NETWORK SOLUTIONS$604,501
AON HEWITT ASSOCIATES LLC
PO BOX 95135CHICAGOIL60694ACTUARIAL SERVICES$275,426
HDMS
3201 ENTERPRISE PARKWAY SUITE 100BEACHWOODOH44155DATA MANAGEMENT$265,996
ERNST YOUNG LLP
5 TIMES SQUARENEW YORKNY10036ACCOUNTING SERVICES$241,400
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER/EMPLOYEE CONTRIBUTIONS525100$236,289,421$236,289,421
HMO RECEIPTS525100$1,943,042$1,943,042
GROUP LIFE525100$3,026,015$3,026,015
DISABILITY BENEFITS525100$1,169,828$1,169,828
FieldValueIRS element (for citing)
Total Program Service Revenue$242,428,306TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,057,853TotalRevenueColumnAmt
Exclusion$1,057,853ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$44,306SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$44,306SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$44,306TotalRevenueColumnAmt
Exclusion$44,306ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMINISTRATION FEE - CPGSC561000$30,000$30,000
HMO ADMINISTRATION FEES561000$8,489$8,489
FieldValueIRS element (for citing)
Other Revenue Total$38,489OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$243,568,954TotalRevenueColumnAmt
Related Or Exempt Func Income$242,466,795RelatedOrExemptFuncIncomeAmt
Exclusion$1,102,159ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$212,999,599TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$122,591TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$34,480TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$241,400TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,523TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$11,415,817TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$92,176TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,687,994TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$122,127TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,231TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$10,993TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$42,142TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CLAIM SETTLEMENT FEES$11,722,703
REINSURANCE/PCORI FEES$626,030
HEALTH MANAGEMENT FEES$343,564
MANAGEMENT CONSULTING FEES$57,068

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$298,143TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$239,865,581TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$11,014,147BOYAmt
EOY$10,271,603EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$420,407BOYAmt
EOY$600,500EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,262,544BOYAmt
EOY$1,208,845EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$30,990,657BOYAmt
EOY$32,730,638EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,015,163BOYAmt
EOY$17,615,043EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$56,702,918BOYAmt
EOY$62,426,629EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,739,004BOYAmt
EOY$1,264,975EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$9,012,597BOYAmt
EOY$8,252,057EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,889,826BOYAmt
EOY$25,445,667EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$33,641,427BOYAmt
EOY$34,962,699EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$23,061,491BOYAmt
EOY$27,463,930EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,061,491BOYAmt
EOY$27,463,930EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$56,702,918BOYAmt
EOY$62,426,629EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,703,373ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$699,066NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
MEDICARE PART D RECEIVABLES$11,162,685
PHARMACY VOLUME DISCOUNT REC.$6,446,179
ACCRUED INTEREST RECEIVABLE$6,179
FieldValueIRS element (for citing)
Total Book Value Other Assets$17,615,043TotalBookValueOtherAssetsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
HEALTH BENEFIT RESERVE$16,400,000
BENEFIT CLAIMS PAYABLE$7,720,135
DUE TO AFFILIATE$1,325,532
FieldValueIRS element (for citing)
Total Liability$25,445,667TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$238,421,869TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$699,066NetUnrealizedGainsInvstAmt
Revenue Not Reported$699,066RevenueNotReportedAmt
Revenue Subtotal$237,722,803RevenueSubtotalAmt
Other Revenues Not Included$5,846,151OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$5,846,151RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$243,568,954TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$234,019,430TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$234,019,430ExpensesSubtotalAmt
Other Expenses Not Included$5,846,151OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$5,846,151ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$239,865,581TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Schedule D, Part X: FIN-48 FootnoteThe ECCEBT has received an exemption letter from the Internal Revenue Service dated August 25, 1981, stating that the ECCEBT is tax exempt under the provisions of Section 501(c)(9) of the Internal Revenue Code (the "Code") as a VEBA. The ECCEBT is required to operate in conformity with the Code to maintain the tax exempt status of the ECCEBT. The plan administrator believes the ECCEBT is being operated in compliance with the applicable requirements of the Code and, therefore, believes the related ECCEBT is tax exempt. Accounting principles generally accepted in the United States require the ECCEBT to evaluate uncertain tax positions taken by the ECCEBT. The financial statement effects of a tax position are recognized when the position is more likely than not, based on technical merits, to be sustained upon examination by the Internal Revenue Service. There were no uncertain tax positions taken by the ECCEBT as of December 31, 2016 and 2015.
Form 990, Schedule D, Part XI & XII, Line 4bHMO PAYMENTS WERE NETTED AGAINST HMO PREMIUMS IN THE AUDITED FINANCIAL STATEMENTS, THEREBY REDUCING INCOME AND EXPENSES ACCORDINGLY BY IDENTICAL AMOUNTS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
990 PART VI, SECTION A, LINE 3MANAGEMENT DUTIES FOR ECCEBT ARE PERFORMED BY EMPLOYEES OF THE CHURCH PENSION GROUP SERVICES CORPORATION (CPGSC), THE SPONSOR OF THE ECCEBT. THESE EMPLOYEES ARE ASSIGNED TO WORK SOLELY IN THE ADMINISTRATION OF SERVICES TO THE MEMBERS AND THE PERFORMANCE OF MANAGEMENT DUTIES OF THE ECCEBT.
990 PART VI, SECTION A, LINE 9THE NORTHERN TRUST COMPANY 50 SOUTH LASALLE STREET CHICAGO, ILLINOIS 60603
990 PART VI, SECTION B, LINE 11THE ECCEBT FORM 990 WAS PREPARED AND REVIEWED BY THE STAFF OF THE FINANCE, TAX AND LEGAL DEPARTMENTS OF CPGSC, WHICH IS THE SPONSOR OF THE BENEFIT PLANS FUNDED BY THE ECCEBT, PRIOR TO BEING SHARED WITH NORTHERN TRUST, THE INSTITUTIONAL TRUSTEE FOR THE ECCEBT. IN ADDITION, THE ECCEBT FORM 990 WAS REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM.
990 PART VI, SECTION B, LINE 12CTHE TRUSTEE HAS ADOPTED A CODE OF BUSINESS CONDUCT AND ETHICS THAT INCLUDES A SECTION ON CONFLICTS OF INTEREST. THE TRUSTEE REQUIRES ALL STAFF MEMBERS WITH THE RANK OF OFFICER AND ABOVE TO ANNUALLY (A) DISCLOSE THEIR OUTSIDE CONNECTIONS AND OWNERSHIP INTERESTS AND (B) AFFIRM THAT THEY HAVE REVIEWED AND ARE IN COMPLIANCE WITH A NUMBER OF THE TRUSTEE'S POLICIES INCLUDING THE CODE OF BUSINESS CONDUCT AND ETHICS AND ITS GUIDELINES RELATING TO STANDARDS OF CONDUCT, WHICH ALSO INCLUDES A SECTION ON CONFLICTS OF INTEREST. IN ADDITION, ALL NEW HIRES ARE REQUIRED TO MAKE THE SAME AFFIRMATION. VIOLATIONS OF THE TRUSTEE'S CODE OF BUSINESS CONDUCT AND ETHICS AND/OR GUIDELINES RELATING TO STANDARDS OF CONDUCT CAN RESULT IN DISCIPLINARY ACTION, INCLUDING TERMINATION. THE TRUSTEE HAS AN EMPLOYEE HOTLINE PROVIDED BY A THIRD PARTY PROVIDER. ANY STAFF MEMBER CAN ANONYMOUSLY REPORT INSTANCES OF BUSINESS ABUSE, INCLUDING A CONFLICT OF INTEREST, THROUGH THE HOTLINE. THE TRUSTEE HAS A CHIEF COMPLIANCE AND ETHICS OFFICER. THE TRUSTEE PROVIDES COMPLIANCE AND ETHICS TRAINING, WITH THE REQUIRED COURSES VARYING DEPENDING UPON THE STAFF MEMBER'S RESPONSIBILITIES.
990 PART VI, SECTION C, LINE 19THE ECCEBT'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ECCEBT'S CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY, WHISTLE-BLOWER POLICY, AND DOCUMENT RETENTION AND DESTRUCTION POLICY ARE THE POLICIES OF THE TRUSTEE, THE NORTHERN TRUST COMPANY.
990 PART XI, RECONCILIATION OF NET ASSETS, LINE 5THE ECCEBT HAS CLASSIFIED ITS ENTIRE INVESTMENT PORTFOLIO AS "AVAILABLE-FOR-SALE". AVAILABLE-FOR-SALE SECURITIES ARE STATED AT FAIR VALUE, WITH UNREALIZED HOLDING GAINS AND LOSSES INCLUDED IN COMPREHENSIVE INCOME. AS THE ECCEBT IS NOT SUBJECT TO FEDERAL INCOME TAX, THE UNREALIZED HOLDING GAIN OR LOSS ON INVESTMENTS, INCLUDED IN OTHER COMPREHENSIVE INCOME, HAS NOT BEEN ADJUSTED FOR FEDERAL INCOME TAXES. THE UNREALIZED gain OF $699,066 IN 2016 REPRESENT ACTUAL CHANGES IN MARKET VALUES. The ECCEBT received a capital gain distribution in 2016 of $44,306.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
CHURCH PENSION GROUP SERVICES CORP
19 EAST 34TH STREETnew yorkNY10016PLAN ADMINDE501(C)(3)509(A)(3)cpffalse
THE EPISCOPAL CHURCH
815 Second Avenuenew yorkNY10016CHURCHNY501(C)(3)1NAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CHURCH PENSION GROUP SERVICES CORPORATION
K,M,N$12,038,759ACTUAL COST
CHURCH PENSION GROUP SERVICES CORPORATION
S$10,808,108ACTUAL COST
CHURCH PENSION GROUP SERVICES CORPORATION
O,P$9,393,233ACTUAL COST
CHURCH PENSION FUND
S$34,643,931Actual Cost