EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: EPISCOPAL CHURCH CLERGY AND EMPLOYEES BENEFIT TRUST (EIN 13-2970130)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-10
IRS object ID: 201123149349303667
Schema version: 2010v3.4
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-10T17:41:15-06:00	Timestamp
Tax Period End Date	2010-12-31	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	100174011	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	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)
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	Senior VP	Title
Date Signed	2011-11-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	2125990100	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	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	165379109	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	145759707	ProgramServiceRevenuePriorYear
Program Service Revenue CY	164695247	ProgramServiceRevenueCY
Investment Income Prior Year	112694	InvestmentIncomePriorYear
Investment Income Current Year	211047	InvestmentIncomeCurrentYear
Other Revenue Prior Year	691271	OtherRevenuePriorYear
Other Revenue Current Year	472815	OtherRevenueCurrentYear
Total Revenue Prior Year	146563672	TotalRevenuePriorYear
Total Revenue Current Year	165379109	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	117732815	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	142099418	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	19458195	OtherExpensePriorYear
Other Expenses Current Year	22756275	OtherExpensesCurrentYear
Total Expenses Prior Year	137191010	TotalExpensesPriorYear
Total Expenses Current Year	164855693	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	9372662	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	523416	RevenuesLessExpensesCY
Total Assets BOY	40940652	TotalAssetsBOY
Total Assets EOY	42924761	TotalAssetsEOY
Total Liabilities BOY	20214388	TotalLiabilitiesBOY
Total Liabilities EOY	21602871	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	20726264	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	21321890	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 88 EPISCOPAL DIOCESES PROVIDING MEDICAL AND DENTAL COVERAGE FOR 20,029 ACTIVE EMPLOYEE Members, and 8,858 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	false	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	37	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	106587	ReportableCompFromOrganization
Reportable Comp From Related Orgs	0	ReportableCompFromRelatedOrgs
Other Compensation	0	OtherCompensation

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	106587	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	8950696
HEWITT ASSOCIATES
PO BOX 95135	CHICAGO	IL	60694	ACTUARIAL SVCS	1355379
STONE RIVER INC
SUMMIT 2010 24971 NETWORK PLACE	CHICAGO	IL	60673	NETWORK SOLUTIONS	635623
ERNST YOUNG LLP
5 TIMES SQUARE	NEW YORK	NY	10036	ACCOUNTING SVCS	173320
HEALTH DATA MANAGEMENT SOLUTIONS
3201 ENTERPRISE PARKWAY SUITE 100	BEACHWOOD	OH	44155	DATA MANAGEMENT	163747

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	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	162575118	162575118
HMO RECEIPTS	525100	2120129	2120129

Field	Value	IRS element (for citing)
Total Program Service Revenue	164695247	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	211047	TotalRevenueColumn
Exclusion	$211,047	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	142095	142095
DISABILITY MANAGEMENT FEES	561000	218400	218400
GROUP LIFE BILLING FEES	561000	112320	112320

Field	Value	IRS element (for citing)
Total Other Revenue	472815	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	165379109	TotalRevenueColumn
Related Or Exempt Function Income	165168062	RelatedOrExemptFunctionIncome
Exclusion	$211,047	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	142099418	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	125167	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	233415	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	10971609	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	277694	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	37032	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	265183	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	381908	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	65515	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	82805	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
CLAIM SETTLEMENT FEES	9035837
HEALTH MANAGEMENT FEES	591663
MANAGEMENT CONSULTING FEES	443218
BANK CHARGES	106587
BAD DEBT EXPENSES	59196

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	72696	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	164855693	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	30163259	BOY
EOY	32087808	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2571557	BOY
EOY	2575395	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	975508	BOY
EOY	1077827	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	695209	BOY
EOY	1156018	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3442245	BOY
EOY	3688948	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	3092874	BOY
EOY	2338765	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	40940652	BOY
EOY	42924761	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1404348	BOY
EOY	1272052	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3693268	BOY
EOY	3204141	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	15116772	BOY
EOY	17126678	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	20214388	BOY
EOY	21602871	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	20726264	BOY
EOY	21321890	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	20726264	BOY
EOY	21321890	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	40940652	BOY
EOY	42924761	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	523416	ReconcilationRevenueExpenses
Reconcilation Other Changes	72210	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
Land		Land
Buildings		Buildings
Leasehold Improvements		LeaseholdImprovements
Equipment		Equipment
Other Land Buildings		OtherLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
ACCRUED INTEREST RECEIVABLE	3753
PHARMACY VOLUME DISCOUNT	750018
MEDICARE PART D SUBSIDY REC	1584994

Field	Value	IRS element (for citing)
Total Book Value Other Assets	2338765	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
HEALTH BENEFIT RESERVE	$11,800,000
BENEFIT CLAIMS PAYABLE	$4,236,175
DUE TO CHURCH PENSION GROUP SERVICE	$1,090,503

Field	Value	IRS element (for citing)
Total Of Amounts	17126678	TotalOfAmounts
Total Revenue	165379109	TotalRevenue
Total Expenses	164855693	TotalExpenses
Excess Or Deficit For Year	523416	ExcessOrDeficitForYear
Net Unrealized GL On Investments	72210	NetUnrealizedGLOnInvestments
Total Adjustments	72210	TotalAdjustments
Excess Or Deficit Per FS	595626	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	163331190	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	72210	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	72210	RevenueNotRptdF990
Revenue Subtotal	163258980	RevenueSubtotal
Other Revenues Not Included	2120129	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	2120129	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	165379109	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	162735564	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	162735564	ExpensesSubtotal
Other Expenses Not Included	2120129	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2120129	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	164855693	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 (5 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.
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.