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        <BusinessNameLine1Txt>JS MILLER GROUP PLLC</BusinessNameLine1Txt>
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      <PersonNm>JAMES A KLEIN</PersonNm>
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      <PreparerPersonNm>JASON MILLER</PreparerPersonNm>
      <PTIN>P01598006</PTIN>
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    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>Education/Research</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Performed research &amp; public education on employee benefits especially as they are related to private, employer-sponsored retirement &amp; health benefits system</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>80999</TotalProgramServiceExpensesAmt>
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        <PersonNm>JAMES A KLEIN</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>true</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
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          <BusinessNameLine1Txt>American Benefits Council</BusinessNameLine1Txt>
        </SupportedOrganizationName>
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        <OrganizationTypeCd>10</OrganizationTypeCd>
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        <FormAndLineReferenceDesc>Supported Organizations listed Part IV line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization and its supported organization, American Benefits Council, have a common purpose to advance knowledge about the employer-sponsored health and retirement employee benefits system and have a historic and continuous relationship with one another since the organization was first established.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Supported Organization without IRS determinationPart IV line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The supported organization, American Benefits Council, receives membership dues from a broad national base and it does not exceed the 509(a)(2)one-third investment income limitation. The supported organization has completed the Schedule A, Part III calculation to validate this status and retains that calculation in its records.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Organization qualified under 501c4 5 or 6Part IV 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>The supported organization received an IRS determination letter confirming that it is qualified under Section 501(c)(6). The supported organization performed the 509 (a)(2) calculation and it meets the 33-1/3 public support test and also receives no more than 33-1/3 of its support from gross investment income and unrelated business income.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Organization used exclusively for section 170c2b Part IV 3c</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization monitors satisfaction with this requirement by the supported organization through regular communication between the two organizations.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Provided support Part IV line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization provided support to another employee benefits membership organization in connection with the supported organizations co-sponsorship of an employee benefits symposium to which the public was invited at no charge. The organization also provided scholarships to enable individuals to participat in an educational conference regarding employee benefits for which the supported organization was an active partner; thereby serving the educational missions of both the supporting organization and the supported organization.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Majority of directors or trustees Part IV Sect C</FormAndLineReferenceDesc>
        <ExplanationTxt>The President of the organization, who also serves on the board of the organization, is the same individual who serves as President and ex-officio board member of the supported organization and has management, but not control, of both organizations.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountMembership fees 6,225Contributions 500Scholarships 34,774Research &amp; Educational Symp./Conf. 39,500Accounting Fees 1,000</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI response or note to any line in Part VI</FormAndLineReferenceDesc>
        <ExplanationTxt>Transfer from organization to exempt non-charitable organization (Part VI, line 49a): The supported organization, in error, paid an invoice for $1,000 intended for the supporting organization. Thereupon the supporting organization reimbursed the supported organization for that amount.</ExplanationTxt>
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