Council on Employee Benefits

Nonprofit profile at a glance

EIN
346527800
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7344762142
Rating confidence
Limited

Official website

Reported finances

Revenue
$776,530
Expenses
$717,933
Assets
$970,109
Liabilities
$266,297

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • John Puccio (President)
  • Vicki Giurato (Vice President)
  • Lisa Woods (Past President)
  • Robert Arthur (Executive Director (Jan-Mar))
  • Leah Reynolds (Executive Director (Apr-Dec))

Highest reported compensation

  • Leah Reynolds (Executive Director (Apr-Dec)): $220,557 total reported compensation
  • Robert Arthur (Executive Director (Jan-Mar)): $155,677 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the CEB is to provide for the exchange of ideas, information and statistics with respect to the design, financing, communication and administration of employee benefit plans; to sponsor or conduct appropriate surveys and research projects in the benefits area; to provide opportunity for representatives of member companies to discuss their common problems on benefit issues and to offer a placement service concerning availability of candidates or positions in the field of employee benefits at the policy level.

What it reported doing in 2024

Membership: CEB represents a cross-section of companies from a standpoint of both industry and geographical coverage. The member corporations represent over fifteen million domestic and international employees. Members receive opportunities for professional development, data from member driven surveys, and peer to peer networking.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 100
  • Sustainability: 45
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.5%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.35; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 52.4%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.4% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $221K · 19 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.