2026-05-15T10:51:27-06:00 2025-12-31 455485794 JS MILLER GROUP PLLC 1401 I Street NW Suite 330 Washington DC 20005 990EZ 2025-01-01 522107129 American Benefits Institute % JAMES A KLEIN AMER 2022896700 1250 H Street NW Ste 605 Washington DC 20005 JAMES A KLEIN President 2022896700 2026-05-15 true JASON MILLER P01598006 2029530982 2026-05-15 2025 2025-03-06 01:10:19Z X X X X 61896 X 60146 1750 61896 33812 66382 100194 -38298 38298 38298 0 0 0 0 0 38298 0 0 0 38298 0 X Education/Research Performed research & public education on employee benefits especially as they are related to private, employer-sponsored retirement & health benefits system 6736 X 81801 81801 JAMES A KLEIN President 1.00 0 0 0 false false false false true false false false false American Benefits Institute 1250 H Street NW Suite 605 Washington DC 20005 2022896700 false false false false false false false false false false true false NONE NONE true X X 1 American Benefits Council 066100040 10 false 57961 0 1 57961 0 false true true true true false false true false false false false false false false false false false 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Cash 2025-12-26 14576 521190398 Education & Research Fund of Employ 901 D Street SW Washington DC 20024 501c3 Cash 2025-12-19 12500 566049503 N Carolina State Univ Foundation 3535 Glenwood Avenue Raleigh NC 27612 501c3 false false false false true true true true false false false false false 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.