American Benefits Institute: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- American Benefits Institute (EIN 52-2107129)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-15
- IRS object ID
- 202621359349204047
- Schema version
- 2025v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T10:51:27-06:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 455485794 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JS MILLER GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1401 I Street NW Suite 330 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522107129 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Benefits Institute | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JAMES A KLEIN | InCareOfNm |
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 2022896700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H Street NW Ste 605 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES A KLEIN | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 2022896700 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASON MILLER | PreparerPersonNm |
| PTIN | P01598006 | PTIN |
| Phone | 2029530982 | PhoneNum |
| Preparation | 2026-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Final Return | Yes (X) | FinalReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $61,896 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $60,146 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $1,750 | OtherRevenueTotalAmt |
| Total Revenue | $61,896 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $33,812 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $66,382 | OtherExpensesTotalAmt |
| Total Expenses | $100,194 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$38,298 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $38,298 | NetAssetsOrFundBalancesBOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,298 | BOYAmt |
| EOY | $0 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,298 | BOYAmt |
| EOY | $0 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,298 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Education/Research | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | Performed research & public education on employee benefits especially as they are related to private, employer-sponsored retirement & health benefits system | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $6,736 | GrantsAndAllocationsAmt |
| Foreign Grants | Yes (X) | ForeignGrantsInd |
| Program Service Expenses | $81,801 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $81,801 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES A KLEIN | PersonNm |
| Title | President | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 1.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $0 | CompensationAmt |
| Employee Benefit Program | $0 | EmployeeBenefitProgramAmt |
| Expense Account Other Allwnc | $0 | ExpenseAccountOtherAllwncAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | Yes (true) | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | American Benefits Institute | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1250 H Street NW Suite 605 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2022896700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Benefits Council | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 066100040 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | false | GoverningDocumentListedInd |
| Support | $57,961 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $57,961 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | false | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (true) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | Yes (true) | SupportedOrgSectionC456Ind |
| Supported Org Qualified | Yes (true) | SupportedOrgQualifiedInd |
| Suprt Exclusively Sec170c2 B | Yes (true) | SuprtExclusivelySec170c2BInd |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | Yes (true) | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | false | MajorityDirTrstSupportedOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Supported Organizations listed Part IV line 1 | 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. |
| Supported Organization without IRS determinationPart IV line 2 | 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. |
| Organization qualified under 501c4 5 or 6Part IV 3b | 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. |
| Organization used exclusively for section 170c2b Part IV 3c | The organization monitors satisfaction with this requirement by the supported organization through regular communication between the two organizations. |
| Provided support Part IV line 6 | The organization 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. |
| Majority of directors or trustees Part IV Sect C | Control or management of the supporting organization was not vested in the same persons that controlled or managed the supported organization. |
| General Explanation Attachment | Part I- Line 12g (v)- Both a reimbursement for conference-related and other educational services and payment in support of American Benefits Councils tax exempt purpose. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule N IRS990ScheduleN
Liquidation Of Assets Table LiquidationOfAssetsTableGrp
Liquidation Of Assets Detail LiquidationOfAssetsDetail (2 entries)
| Assets Distri Or Expnss PaidAssetsDistriOrExpnssPaidDesc | DistributionDistributionDt | Fair Market Value Of AssetFairMarketValueOfAssetAmt | EINEIN | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionTxt |
|---|---|---|---|---|---|---|---|---|
| Education & Research Fund of Employ | ||||||||
| Cash | 2025-12-26 | $14,576 | 521190398 | 901 D Street SW | Washington | DC | 20024 | 501c3 |
| N Carolina State Univ Foundation | ||||||||
| Cash | 2025-12-19 | $12,500 | 566049503 | 3535 Glenwood Avenue | Raleigh | NC | 27612 | 501c3 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Director Of Successor | false | DirectorOfSuccessorInd |
| Employee Of Successor | false | EmployeeOfSuccessorInd |
| Owner Of Successor | false | OwnerOfSuccessorInd |
| Receive Compensation | false | ReceiveCompensationInd |
| Assets Distributed | Yes (true) | AssetsDistributedInd |
| Required To Notify AG | Yes (true) | RequiredToNotifyAGInd |
| Attorney General Notified | Yes (true) | AttorneyGeneralNotifiedInd |
| Liabilities Paid | Yes (true) | LiabilitiesPaidInd |
| Bonds Outstanding | false | BondsOutstandingInd |
| Director Of Successor2 | false | DirectorOfSuccessor2Ind |
| Employee Of Successor2 | false | EmployeeOfSuccessor2Ind |
| Owner Of Successor2 | false | OwnerOfSuccessor2Ind |
| Receive Compensation2 | false | ReceiveCompensation2Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountHonorarium 1,750 |
| List of grants and similar amounts paid Part I line 10 | Activity General support for charitable purposes Grantee EMPLOYEE BENEFIT RESEARCH INST.FUNDStreet 910 D Street SW City, State, Zip Washington, DC 20024Amount 14,576Activity General support for charitable purposes Grantee N.CAROLINA STATE UNIV. FOUNDATION Street 3535 GLENWOOD AVE City, State, Zip RALEIGH, NC 27612Amount 12,500Activity Foreign - General support for charitable purposes Grantee International Employee Benefits Street 12 Westbourne Gardens City, Province, Country, Postal London, United Kingdom W25PUAmount 5,000Activity Foreign- General support for charitable purposes Grantee Cross Border Benefits Alliance Street Square de Mees 38-40 City, Province, Country, Postal Brussels, Belgium B - 1000Amount 1,736 |
| Description of other expenses Part I line 16 | Description AmountAccounting Fees 3,230Reimb. Global Benefits Conference 12,401Legal Fees 8,877Membership Fee (450)Research and Education Support 3,500Global Benefits Conference 38,824 |
| Part III response or note to any other line in Part III | 1) Supported two employee benefits-related 501(c)(3) organizations whose research is available to the public. 2) Supported employee benefits educational activities and a conference attended by representatives of organizations that serve millions of people through employer-sponsored health and retirement benefits. 3) Supported research available to the public that addressed the value of employer-sponsored health benefits that cover approximately 180 million Americans. |