2024-11-15T09:18:55-06:00 2023-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2023-01-01 391666266 CERTIFIED EMPLOYEE BENEFIT SPECIALISTS INC CERT 2627866700 18700 W BLUEMOUND RD BROOKFIELD WI 53045 TERENCE S DAVIDSON CHIEF EXECUTIVE OFFICER 2627868771 2024-11-15 1 1 CHRISTINE V ERNST P01725863 3123680500 2024-11-15 2023 2024-10-15 13:58:12Z TERENCE S DAVIDSON 18700 W BLUEMOUND RD BROOKFIELD WI 53045 195916 0 X WWW.CEBS.ORG X 1977 WI TO ADMINISTER THE CEBS, GBA, AND RPA DESIGNATIONS. 9 9 0 9 0 0 0 0 238250 195105 131 811 0 0 238381 195916 0 0 0 0 0 0 0 0 0 238239 195607 238239 195607 142 309 76490 76319 981 501 75509 75818 TO OFFER STUDY MATERIALS/COURSES, EXAMINATIONS, AND PROFESSIONAL CERTIFICATIONS TO CANDIDATES FOR THE CEBS, GBA, AND RPA DESIGNATIONS. 0 0 ADMINISTERED THE CEBS, GBA AND RPA DESIGNATIONS 0 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AL HAMWRIGHT 2627866700 18700 W BLUEMOUND RD BROOKFIELD WI 53045 SEAN P MADIX PRESIDENT 0.50 14.00 X X 0 10500 0 DONALD D CROSATTO PRESIDENT-ELECT 0.50 9.00 X X 0 0 0 TODD G HELFRICH TREASURER 0.50 4.00 X X 0 0 0 KRISTINA M GUASTAFERRI SECRETARY 0.50 4.00 X X 0 0 0 KEVIN E TIGHE IMMEDIATE PAST PRESIDENT 0.50 4.00 X 0 6728 0 WENDELL YOUNG IV PAST PRESIDENT 0.50 4.00 X 0 1328 0 JILL MONGELLUZZO CORPORATE SECTOR REP. 0.50 4.00 X 0 0 0 RUBEN NAVARRO PUBLIC EMPLOYEES SECTOR RE 0.50 4.00 X 0 6633 0 KIRBY WATSON CANADIAN SECTOR REP. 0.50 4.00 X 0 0 0 TERENCE S DAVIDSON CHIEF EXECUTIVE OFFICER 1.00 42.00 X 0 528836 140560 0 554025 140560 0 0 1 0 0 EXAM AND MATERIALS FEE 813920 195105 195105 195105 811 811 195916 195105 0 811 6000 101476 41175 2725 32840 GRADUATE CERTIFICATES 10261 RECOGNITION ITEMS 1130 195607 76490 76319 76490 76319 981 501 981 501 X 75509 75818 75509 75818 76490 76319 309 0 X 0 1 X 1 0 0 X PART X, LINE 2: CEBS, INC. IS DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND THUS IS GENERALLY NOT SUBJECT TO TAX. THE ORGANIZATION FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRE. 0 1 0 TERENCE S DAVIDSON CHIEF EXECUTIVE OFFICER 0 437080 0 41750 0 50006 0 116839 0 23721 0 669396 0 0 PART I, LINE 3 CEO COMPENSATION IS ESTABLISHED BY THE POLICIES AND PROCEDURES OF A RELATED ORGANIZATION, INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC. PART I, LINE 4B IN 2021, THE INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS, INC., A RELATED ORGANIZATION IDENTIFIED IN SCHEDULE R, PART II, ESTABLISHED AN INTERNAL REVENUE CODE ("IRC") SECTION 457(B) "TOP HAT" DEFERRED COMPENSATION ARRANGEMENT AND AN IRC SECTION 457(F) INELIGIBLE DEFERRED COMPENSATION ARRANGEMENT FOR ITS CHIEF EXECUTIVE OFFICER ("CEO"). THE 457(B) ARRANGEMENT IS FUNDED BY A REDUCTION IN THE AMOUNT OF A DISCRETIONARY PERFORMANCE BONUS FOR WHICH THE CEO COULD QUALIFY FOR, UP TO THE ANNUAL LIMIT DETERMINED BY THE IRS WITH ANY REMAINING AMOUNT CONTRIBUTED TO THE 457(F) ARRANGEMENT. THE FOUNDATION CONTRIBUTES ANNUALLY WHICH IS FIRST APPLIED TO THE 457(B) ARRANGEMENT, IF THE IRS LIMIT WAS NOT PREVIOUSLY EXCEEDED, AND THE BALANCE IS CONTRIBUTED TO THE 457(F) ARRANGEMENT. THE 457(F) ARRANGEMENT IS SUBJECT TO A VESTING FORMULA. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS. ALL MEMBERS OF THE INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS, INC. MAY BE MEMBERS OF THE ORGANIZATION. MEMBERS MAY ALSO BE THOSE ORGANIZATIONS, EMPLOYEES OF SUCH ORGANIZATIONS AND INDIVIDUALS WHO HAVE ACQUIRED OR ARE ACQUIRING THE PREREQUISITES OF ACCREDITATION ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED AND PRESENTED TO THE ENTIRE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS HAS DESIGNATED THE CURRENT PRESIDENT AS THE INDIVIDUAL CHARGED WITH THE REVIEW AND APPROVAL OF THE FORM 990 FILING. THE PRESIDENT VERBALLY APPROVES THE FORM 990 FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS MUST DISCLOSE ALL POSSIBLE CONFLICT OF INTERESTS. ANY POSSIBLE CONFLICT OF INTEREST ARE REVIEWED BY THE REMAINING BOARD OF DIRECTORS, WHO THEN DECIDE IF A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICER OR DIRECTOR. INSTEAD, THE INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS, INC., A RELATED ORGANIZATION IDENTIFIED IN SCHEDULE R, PART II, COMPENSATES THE OFFICERS AND DIRECTORS OF THE ORGANIZATION. THE COMPENSATION FOR THE OFFICERS AND DIRECTORS IS SHOWN AS COMPENSATION FROM A RELATED ORGANIZATION. QUESTIONS REGARDING COMPENSATION ARE ANSWERED BASED ON THE POLICIES AND PROCEDURES OF THIS RELATED ORGANIZATION, WHICH IS RESPONSIBLE FOR ESTABLISHING, AUTHORIZING, AND PAYING THE COMPENSATION FOR THE OFFICERS AND DIRECTORS. THE RELATED ORGANIZATION REIMBURSES ITS VOLUNTEERS WHO SERVE ON COMMITTEES, THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. THE RELATED ORGANIZATION ALLOWS VOLUNTEERS TO RECEIVE TRAVEL EXPENSE PAYMENTS THAT DO NOT EXCEED NONREFUNDABLE COACH CLASS AIRFARE OR IN SOME INSTANCES, FIRST CLASS AIRFARE, FROM THEIR HOME DESTINATION TO THE MEETING SITE AND THE RELATED ORGANIZATION ALSO PAYS HOTEL EXPENSES FOR THE ACTUAL DAYS OF MEETING ATTENDANCE BY SUCH A VOLUNTEER PLUS ONE TRAVEL DAY AT THE BEGINNING AND END OF THE MEETING. THE RELATED ORGANIZATION ALSO PAYS THOSE VOLUNTEERS A PER DIEM ALLOWANCE FOR OTHER EXPENSES INCLUDING MEALS, CABS AND OTHER ON-SITE TRANSPORTATION, TIPS, ETC., IN THE AMOUNT OF $115 PER DAY. ANY AMOUNT PAID TO A VOLUNTEER FOR WHICH SUBSTANTIATION OF THE EXPENSE IS NOT SUBMITTED TO THE RELATED ORGANIZATION IS REPORTED ON A FORM 1099 FOR THE AFFECTED VOLUNTEER. IN ADDITION, THE RELATED ORGANIZATION REIMBURSES TRAVEL EXPENSES FOR THE SPOUSE OF THE PRESIDENT (UNCOMPENSATED VOLUNTEER) AND PRESIDENT-ELECT (UNCOMPENSATED VOLUNTEER) IN CONJUNCTION WITH ATTENDANCE AT FUNCTIONS WHERE THE PRESIDENT AND PRESIDENT-ELECT HOST OFFICIAL BOARD/COMMITTEE FUNCTIONS OR ACT IN A SOCIAL CAPACITY. THE AIRFARE REIMBURSEMENT FOR THE TRAVELING SPOUSE IN THESE SITUATIONS IS THE ACTUAL COST OF THE AIRFARE, INCLUDING A FIRST-CLASS SEAT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST AT ITS HEADQUARTERS. INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC 18700 W BLUEMOUND RD BROOKFIELD WI 53045 391034021 SPONSORS EDUCATIONAL PROGRAMS/CONFERENCES ON EMPLOYEE BENEFITS. WI 501(C)(3) 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 INTERNATIONAL FOUNDATION OF EMPLOYEE BENEFIT PLANS INC P 195607 FAIR MARKET VALUE