EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST (EIN 13-2970130)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-07-27
- IRS object ID
- 201212099349300746
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-07-27T20:29:17-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 666 THIRD AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100174057 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132970130 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Episcopal Church Clergy and Employees | BusinessNameLine1 |
| Business Name Line2 | Benefit TRUST | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % ECCEBT | InCareOfName |
| Name Control | EPIS | NameControl |
| Phone | 2125921800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 445 FIFTH AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 10016 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | robert johnson | Name |
| Title | vice president | Title |
| Date Signed | 2012-07-27 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Scott Thompsett | Name |
| Phone | 2125990100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THE NORTHERN TRUST COMPANY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 LASALLE STREET | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60603 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 183130580 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Trust | X | TypeOfOrganizationTrust |
| Year Formation | 1978 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | THE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST ("ECCEBT") FUNDS WELFARE BENEFITS FOR ACTIVE AND RETIRED CLERGY AND LAY EMPLOYEES OF THE EPISCOPAL CHURCH. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 1 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 164695247 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 181943066 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 211047 | InvestmentIncomePriorYear |
| Investment Income Current Year | 729520 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 472815 | OtherRevenuePriorYear |
| Other Revenue Current Year | 457994 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 165379109 | TotalRevenuePriorYear |
| Total Revenue Current Year | 183130580 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 142099418 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 156154365 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 22756275 | OtherExpensePriorYear |
| Other Expenses Current Year | 23498649 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 164855693 | TotalExpensesPriorYear |
| Total Expenses Current Year | 179653014 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 523416 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3477566 | RevenuesLessExpensesCY |
| Total Assets BOY | 42924761 | TotalAssetsBOY |
| Total Assets EOY | 49031495 | TotalAssetsEOY |
| Total Liabilities BOY | 21602871 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 24047291 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 21321890 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 24984204 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST FUNDS WELFARE BENEFITS FOR ACTIVE AND RETIRED CLERGY AND LAY EMPLOYEES OF THE EPISCOPAL CHURCH. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | THE 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 91 EPISCOPAL DIOCESES PROVIDING MEDICAL AND DENTAL COVERAGE FOR 22,127 ACTIVE EMPLOYEE Members, and 9,024 RETIREE/SURVIVING members. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 35 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 1 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | true | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ECCEBT | NamePerson |
| Telephone Number | 2125921800 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 445 FIFTH AVENUE | AddressLine1 |
| City | NEW YORK | City |
| State | NY | State |
| ZIP Code | 100160109 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | THE NORTHERN TRUST COMPANY | NamePerson |
| Title | INSTITUTIONAL TRUSTEE | Title |
| Average Hours Per Week | 1.0 | AverageHoursPerWeek |
| Institutional Trustee | X | InstitutionalTrustee |
| Reportable Comp From Organization | 116574 | ReportableCompFromOrganization |
| Reportable Comp From Related Orgs | 0 | ReportableCompFromRelatedOrgs |
| Other Compensation | 0 | OtherCompensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 116574 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CHURCH PENSION GROUP SERVICES CORP | |||||
| 445 FIFTH AVENUE | NEW YORK | NY | 10016 | PLAN ADMINISTRATION | 9682612 |
| HEWITT ASSOCIATES | |||||
| PO BOX 95135 | CHICAGO | IL | 60694 | ACTUARIAL Services | 625143 |
| STONE RIVER INC | |||||
| SUMMIT 2010 24971 NETWORK PLACE | CHICAGO | IL | 60673 | NETWORK SOLUTIONS | 755936 |
| HEALTH DATA MANAGEMENT SOLUTIONS | |||||
| 3201 ENTERPRISE PARKWAY SUITE 100 | BEACHWOOD | OH | 44155 | DATA MANAGEMENT | 283879 |
| ERNST YOUNG LLP | |||||
| 5 TIMES SQUARE | NEW YORK | NY | 10036 | ACCOUNTING Services | 226607 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | 179470557 | 179470557 |
| HMO RECEIPTS | 525100 | 2472509 | 2472509 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 181943066 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 729520 | TotalRevenueColumn |
| Exclusion | $729,520 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| HMO ADMINISTRATION FEES | 561000 | 99833 | 99833 |
| DISABILITY MANAGEMENT FEES | 561000 | 188764 | 188764 |
| GROUP LIFE BILLING FEES | 561000 | 169397 | 169397 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 457994 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 183130580 | TotalRevenueColumn |
| Related Or Exempt Function Income | 182401060 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $729,520 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156154365 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43033 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 249178 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6750 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9589511 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 280521 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1774095 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180650 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 392782 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52292 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78853 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| CLAIM SETTLEMENT FEES | 9436935 |
| HEALTH MANAGEMENT FEES | 896145 |
| MANAGEMENT CONSULTING FEES | 256121 |
| BANK CHARGES | 116574 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145209 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179653014 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32087808 | BOY |
| EOY | 15134705 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2575395 | BOY |
| EOY | 539 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1077827 | BOY |
| EOY | 251560 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1156018 | BOY |
| EOY | 1251208 | EOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3688948 | BOY |
| EOY | 27168577 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2338765 | BOY |
| EOY | 5224906 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42924761 | BOY |
| EOY | 49031495 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1272052 | BOY |
| EOY | 1032336 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3204141 | BOY |
| EOY | 5578559 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17126678 | BOY |
| EOY | 17436396 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21602871 | BOY |
| EOY | 24047291 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21321890 | BOY |
| EOY | 24984204 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21321890 | BOY |
| EOY | 24984204 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42924761 | BOY |
| EOY | 49031495 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3477566 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 184748 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements | |
| Equipment | Equipment | |
| Other Land Buildings | OtherLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| ACCRUED INTEREST RECEIVABLE | 132 |
| PHARMACY VOLUME DISCOUNT | 3295911 |
| MEDICARE PART D SUBSIDY REC | 1344745 |
| REINSURANCE RECLASSIFICATION | 584118 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 5224906 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| HEALTH BENEFIT RESERVE | $12,365,000 |
| BENEFIT CLAIMS PAYABLE | $3,848,545 |
| DUE TO CHURCH PENSION GROUP SE | $1,222,851 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 17436396 | TotalOfAmounts |
| Total Revenue | 183130580 | TotalRevenue |
| Total Expenses | 179653014 | TotalExpenses |
| Excess Or Deficit For Year | 3477566 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 184748 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 184748 | TotalAdjustments |
| Excess Or Deficit Per FS | 3662314 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 180842819 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 184748 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 184748 | RevenueNotRptdF990 |
| Revenue Subtotal | 180658071 | RevenueSubtotal |
| Other Revenues Not Included | 2472509 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 2472509 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 183130580 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 177180505 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 177180505 | ExpensesSubtotal |
| Other Expenses Not Included | 2472509 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2472509 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 179653014 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART XII AND PART XIII, LINE 4B | Identifier |
| Explanation | HMO PAYMENTS WERE NETTED AGAINST HMO PREMIUMS IN THE AUDITED FINANCIAL STATEMENTS, THEREBY REDUCING INCOME AND EXPENSES ACCORDINGLY BY IDENTICAL AMOUNTS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 990 PART VI, SECTION A, LINE 3 | MANAGEMENT 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 9 | THE NORTHERN TRUST COMPANY 50 SOUTH LASALLE STREET CHICAGO, ILLINOIS 60603 |
| 990 PART VI, SECTION B, LINE 11 | THE 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 12C | THE 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 19 | THE 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 5 | THE 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 ON INVESTMENTS, INCLUDED IN OTHER COMPREHENSIVE INCOME, HAS NOT BEEN ADJUSTED FOR FEDERAL INCOME TAXES. THE UNREALIZED GAIN OF $184,748 IN 2011 REPRESENT ACTUAL CHANGES IN MARKET VALUES. THERE WERE NO SECURITIES SOLD IN 2011. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|
| CHURCH PENSION GROUP SERVICES CORP | ||||||||||
| 445 FIFTH AVENUE | new york | NY | 10016 | PLAN ADMIN | DE | 501(C)(3) | 509(A)(3) | cpf | false | |
| THE EPISCOPAL CHURCH | ||||||||||
| 815 Second Avenue | new york | NY | 10017 | CHURCH | NY | 501(C)(3) | 1 | false | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | true | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| CHURCH PENSION GROUP SERVICES CORPORATION | ||
| J,L,M | 9682612 | ACTUAL COST |
| CHURCH PENSION GROUP SERVICES CORPORATION | ||
| R | 7600008 | ACTUAL COST |