2023-11-01T15:29:44-05:00 2022-12-31 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2022-05-12 882294375 360 COMMUNITY CAPITAL 360C 2026242000 101 CONSTITUTION AVE NW 700 WASHINGTON DC 20001 SCOTT DIXON TREASURER 2026242000 2023-11-01 1 SCOTT DIXON XXX-XX-XXXX 0 JULIA FLANNERY P00928918 4102469300 2023-11-01 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z X SUSAN NEELY 101 CONSTITUTION AVE NW 700 WASHINGTON DC 20001 2500000 0 X WWW.360COMMUNITYCAPITAL.ORG X 2022 DC TO INCREASE IMPACT INVESTMENTS BY THE LIFE INSURANCE INDUSTRY INTO LOW-INCOME COMMUNITIES TO ADVANCE RACIAL AND ECONOMIC EQUITY. 5 4 0 4 0 0 2500000 0 0 0 2500000 0 0 0 0 0 424463 424463 2075537 2121370 45833 2075537 X TO INCREASE IMPACT INVESTMENTS BY THE LIFE INSURANCE INDUSTRY INTO LOW-INCOME COMMUNITIES TO ADVANCE RACIAL AND ECONOMIC EQUITY. IN FURTHERANCE OF SUCH PURPOSES, THE CORPORATION WILL ENGAGE IN CHARITABLE AND EDUCATIONAL ACTIVITIES, (CONT'D IN SCHEDULE O) 0 0 234352 EXTENSIVE RESEARCH WITH COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS ON OPPORTUNITIES FOR IMPACT INVESTMENTS BY US LIFE INSURERS IN UNDERSERVED COMMUNITIES. EXPLORING WAYS FOR LIFE INSURERS TO PARTNER WITH OTHER ORGANIZATIONS ACTIVE IN THE IMPACT INVESTING SPACE THAT MEETS BOTH THE REGULATORY AND RATINGS AGENCY REQUIREMENTS. 234352 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X SCOTT DIXON 2026242000 101 CONSTITUTION AVE NW 700 WASHINGTON DC 20001 LEROY D NUNERY II CHAIR 2.00 X X 0 0 0 J SCOTT DAVISON GOVERNOR 2.00 2.00 X 0 0 0 JOSEPH S HAGAN GOVERNOR 2.00 X 0 0 0 RAYMOND G FARMER GOVERNOR 2.00 X 0 0 0 SUSAN NEELY PRESIDENT & CEO 2.00 40.00 X X 0 3900818 1296479 DAVID C TURNER COO & CORPORATE SECRETARY 2.00 40.00 X 0 853599 147313 SCOTT DIXON VP, FINANCE 2.00 40.00 X 0 338085 72120 0 5092502 1515912 0 0 1 0 CENTRI CAPITAL LLC 3087 ORDWAY ST NW WASHINGTON DC 20008 ADVISORY & MANAGEMENT SERVICES 274998 BLANK ROME LLP 130 NORTH 18TH STREET PHILADELPHIA PA 19103 ACCOUNTING & LEGAL SERVICES 113345 2 2500000 2500000 2500000 0 0 0 X 113345 113345 295681 233748 61933 13411 13411 276 276 542 542 1208 604 604 424463 234352 190111 0 1721370 400000 0 2121370 45833 0 45833 X 2075537 0 2075537 0 2121370 2075537 0 X 0 1 X 1 0 X 2500000 2500000 2500000 2500000 850000 1650000 2500000 X SCHEDULE A, PART II, SECTION A, PUBLIC SUPPORT, COLUMN 22: 360 CAPITAL COMMUNITY BEGAN ITS OPERATION ON MAY 12, 2022 AND THE AMOUNT REPORTED IN COLUMN 2022 REPRESENTS ACTIVITES FOR THE EIGHT MONTHS OF THE CALENDAR YEAR 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 48852134 46352134 46352134 2500000 0 2500000 50289533 49865070 49865070 424463 0 424463 PART X, LINE 2: MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES REVENUE INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 46,352,134. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ENTITIES EXPENSES INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS 49,865,070. 0 1 0 0 0 0 0 0 0 SUSAN NEELY PRESIDENT & CEO 0 1478625 0 1309400 0 1112793 0 1260516 0 36922 0 5198256 0 1034581 DAVID C TURNER COO & CORPORATE SECRETARY 0 596148 0 193700 0 63751 0 104702 0 44249 0 1002550 0 60713 SCOTT DIXON VP, FINANCE 0 278642 0 54000 0 5443 0 37908 0 37020 0 413013 0 0 PART I, LINE 3 THE 360 COMMUNITY CAPITAL DOES NOT COMPENSATE OFFICERS OR DIRECTORS. ALL OFFICERS AND DIRECTORS SERVE ON THE 360CC BOARD WITHOUT COMPENSATION. ALL COMPENSATION SHOWN IN PART VII OF THE FORM 990, AND SCHEDULE J, PAGE 2, PART II, IS PAID BY A RELATED ORGANIZATION OF THE 360CC, THE AMERICAN COUNCIL OF LIFE INSURERS, INC.. THE COMPENSATION DETERMINATION METHODOLOGY OF THE AMERICAN COUNCIL OF LIFE INSURERS IS AS FOLLOWS: ACLI HAS A COMPENSATION COMMITTEE MADE UP OF A CROSS-SECTION OF THE ACLI BOARD OF DIRECTORS DELEGATED TO OVERSEE POLICIES AND TAKE ACTIONS WITH RESPECT TO ACLI PERSONNEL, EMPLOYEE BENEFIT PLANS AND BUDGETS, AND COMPENSATION RELATING TO OFFICERS AT OR ABOVE THE LEVEL OF SENIOR VICE PRESIDENT FOR THE FORTHCOMING YEAR. THE COMMITTEE MUST MEET AT LEAST ONCE PER YEAR. ACLI UTILIZES THE SERVICES OF A COMPENSATION CONSULTANT SPECIALIZING IN NONPROFIT ORGANIZATIONS TO ASSIST THE COMMITTEE IN MAINTAINING A DISCIPLINED AND THOROUGH APPROACH TO MAKING COMPENSATION DECISIONS. THE COMPENSATION CONSULTANT PROCESS INVOLVES COMPARING THE CURRENT CASH COMPENSATION AND TOTAL REMUNERATION OF THE ACLI OFFICERS AND EXECUTIVE STAFF WITH DATA DERIVED FROM A SURVEY OF COMPARABLE TRADE AND FINANCIAL INDUSTRY ASSOCIATIONS. THE COMMITTEE ALSO REVIEWS THE PERFORMANCE OF THE ORGANIZATION AS AN ADDITIONAL FACTOR IN DECIDING THE LEVEL OF STAFFING COMPENSATION. NO CHANGES TO COMPENSATION CAN BE MADE WITHOUT THE APPROVAL OF THE COMMITTEE. PART I, LINE 4B SUSAN NEELY PARTICIPATES IN SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN BY A RELATED ENTITY AMERICAN COUNCIL OF LIFE INSURERS, INC. (ACLI). ACLI CONTRIBUTED $724,045 TO THE PLAN DURING THE YEAR. THE FOLLOWING EMPLOYEES RECEIVED A PAYMENT FROM NONQUALIFIED RETIREMENT PLAN: SUSAN NEELY - $1,034,381 DAVID C. TURNER - $60,713 FORM 990, PART III, LINE 1: INCLUDING, BUT NOT LIMITED TO: (I) COORDINATING WITH COMMUNITY-BASED SUPPORT ORGANIZATIONS THAT UNDERSTAND THE NEEDS OF THE LOW-INCOME COMMUNITIES TO HELP PAIR THE LIFE INSURANCE INDUSTRY'S LONG-TERM INVESTMENT STRATEGIES WITH IMPACT INVESTMENT OPPORTUNITIES IN SUCH COMMUNITIES, AND (II) INCREASE IMPACT INVESTMENTS BY LIFE INSURANCE COMPANIES IN SUCH COMMUNITIES BY: (1) ATTRACTING GOVERNMENT AND FOUNDATION PARTNERS, (2) SECURING GRANTS FROM ENTITIES SUCH AS THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AND PHILANTHROPIC ORGANIZATIONS, (3) SECURING CAPITAL INFUSIONS FROM CORPORATIONS AND FOUNDATIONS, (4) HELPING SPONSORS, DEVELOPERS, AND OTHER PARTICIPANTS DEVELOP INVESTMENT OPPORTUNITIES IN LOW-INCOME COMMUNITIES THAT ARE ATTRACTIVE AS INVESTMENTS FOR LIFE INSURANCE COMPANIES, AND (5) RAISING FUNDS TO FINANCE SUCH INVESTMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE 360CC IS THE AMERICAN COUNCIL OF LIFE INSURERS. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER, A RELATED PARTY, THE AMERICAN COUNCIL OF LIFE INSURERS SHALL APPOINT ALL MEMBERS OF THE ORGANIZATION'S BOARD OF GOVERNORS, INCLUDING BOARD CHAIR AND BOARD-CHAIR ELECT. IN SELECTING NOMINEES FOR THE BOARD OF GOVERNORS, THE SOLE MEMBER WILL ENDEAVOR TO ASSURE REASONABLE REPRESENTATION OF COMPANY TYPES AND GEOGRAPHIC REGIONS AND A REASONABLY DIVERSE INDIVIDUAL REPRESENTATION TO THE EXTENT PRACTICABLE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ALL BOARD OF GOVERNORS TO ANNUALLY COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AND DISCLOSE WHETHER ANY POTENTIAL CONFLICTS MIGHT EXIST. FORM 990, PART VI, SECTION C, LINE 19 360CC WILL PROVIDE A COPY OF ITS FORM 990 UPON REQUEST OR MAKE IT AVAILABLE FOR INSPECTION AT ITS OFFICES IN COMPLIANCE WITH IRC SECTION 6104(D). 360CC DOES NOT MAKE AVAILABLE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES OR AUDITED FINANCIAL STATEMENTS. FORM 990, PART IX, LINE 11G CONSULTANT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,683. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,683. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 233,748. MANAGEMENT AND GENERAL EXPENSES 41,250. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 274,998. AMERICAN COUNCIL OF LIFE INSURERS 101 CONSTITUTION AVE NW SUITE 700 WASHINGTON DC 20001 521044305 UNIFIED MEMBERSHIP TO ADVANCE THE INTERESTS OF THE LIFE INSURANCE INDUSTRY DE 501(C)(6) N/A 0 INTERNATIONAL PENSION FOUNDATION 101 CONSTITUTION AVE NW SUITE 700 WASHINGTON DC 20001 522287615 DEVELOPMENT OF PENSION SYSTEMS IN UNDER-DEVELOPED COUNTRIES DC 501(C)(3) AMERICAN COUNCIL OF LIFE INSURERS 0 AMERICANS TO PROTECT FAMILY SECURITY 101 CONSTITUTION AVE NW SUITE 700 WASHINGTON DC 20001 461362634 EDUCATE POLICYMAKERS ABOUT THE ROLE OF LIFE INSURANCE TO AMERICANS DC 501(C)(4) AMERICAN COUNCIL OF LIFE INSURERS 0 ACLI PAC 101 CONSTITUTION AVE NW SUITE 700 WASHINGTON DC 20001 521292287 COLLECTING VOLUNTARY CONTRIBUTIONS FOR POLITICAL CANDIDATES AND COMMITTEES DC 527 AMERICAN COUNCIL OF LIFE INSURERS 0 ACLI POLITICAL ACTIVITY FUND 101 CONSTITUTION AVE NW SUITE 700 WASHINGTON DC 20001 264437423 COLLECTING VOLUNTARY CONTRIBUTIONS FOR POLITICAL CANDIDATES AND COMMITTEES DC 527 AMERICAN COUNCIL OF LIFE INSURERS 0 ACLI SERVICES INC 101 CONSTITUTION AVE NW WASHINGTON DC 20001 522324658 FACILITIES MANAGEMENT DE N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0