Civic Intelligence

Employers Council on Flexible

EIN 52-1243095 • 501(c)6 • Washington, DC

Profile

The employers council on flexible compensation (ecfc) is a non-profit organization dedicated to the maintenance and expansion of private employee benefit programs on a tax-advantaged basis.

1802 Vernon St NW 1035Washington, DC 20009

www.ecfc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.40x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.38x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.8%

Faster revenue growth than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$977,627

Up $162,008 (+20%) from 2023

Liabilities

Down

$389,584

Down $67,372 (-15%) from 2023

Net Assets

Up

$588,043

Up $229,380 (+64%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin69th percentile

Revenue

Up

$1,023,027

Up $28,327 (+2.8%) from 2023

Expenses

Down

$907,815

Down $156,641 (-15%) from 2023

Net Income

Up

$115,212

Up $184,968 (+265%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $531,715Liabilities 2011: $678,561Net Assets 2011: -$146,8462011Assets 2012: $499,467Liabilities 2012: $398,183Net Assets 2012: $101,2842012Assets 2013: $869,834Liabilities 2013: $366,646Net Assets 2013: $503,1882013Assets 2014: $1,118,992Liabilities 2014: $430,224Net Assets 2014: $688,7682014Assets 2015: $1,526,337Liabilities 2015: $431,574Net Assets 2015: $1,094,7632015Assets 2016: $1,113,609Liabilities 2016: $428,588Net Assets 2016: $685,0212016Assets 2017: $1,049,281Liabilities 2017: $440,058Net Assets 2017: $609,2232017Assets 2018: $1,078,634Liabilities 2018: $448,757Net Assets 2018: $629,8772018Assets 2019: $1,027,850Liabilities 2019: $356,271Net Assets 2019: $671,5792019Assets 2020: $762,650Liabilities 2020: $253,371Net Assets 2020: $509,2792020Assets 2021: $681,639Liabilities 2021: $194,208Net Assets 2021: $487,4312021Assets 2022: $675,420Liabilities 2022: $278,239Net Assets 2022: $397,1812022Assets 2023: $815,619Liabilities 2023: $456,956Net Assets 2023: $358,6632023Assets 2024: $977,627Liabilities 2024: $389,584Net Assets 2024: $588,0432024

Highlighted filing

2024

Assets$977,627
Liabilities$389,584
Net Assets$588,043
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,031,6172011Expenses 2012: $1,088,2272012Revenue 2013: $1,438,337Expenses 2013: $1,036,433Net Income 2013: $401,9042013Revenue 2014: $1,278,404Expenses 2014: $1,092,630Net Income 2014: $185,7742014Revenue 2015: $1,682,539Expenses 2015: $1,266,515Net Income 2015: $416,0242015Revenue 2016: $1,185,328Expenses 2016: $1,590,287Net Income 2016: -$404,9592016Revenue 2017: $1,125,696Expenses 2017: $1,193,743Net Income 2017: -$68,0472017Revenue 2018: $1,091,877Expenses 2018: $1,063,157Net Income 2018: $28,7202018Revenue 2019: $1,054,396Expenses 2019: $1,017,471Net Income 2019: $36,9252019Revenue 2020: $704,667Expenses 2020: $870,035Net Income 2020: -$165,3682020Revenue 2021: $908,039Expenses 2021: $920,713Net Income 2021: -$12,6742021Revenue 2022: $893,975Expenses 2022: $973,020Net Income 2022: -$79,0452022Revenue 2023: $994,700Expenses 2023: $1,064,456Net Income 2023: -$69,7562023Revenue 2024: $1,023,027Expenses 2024: $907,815Net Income 2024: $115,2122024

Highlighted filing

2024

Revenue$1,023,027
Expenses$907,815
Net Income$115,212
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$977,627
Liabilities
$389,584
Net assets
$588,043
Revenue
$1,023,027
Expenses
$907,815
Net income
$115,212
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.39$0.59$1.02$0.91$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.46$0.36$0.99$1.06$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.68$0.28$0.40$0.89$0.97$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.19$0.49$0.91$0.92$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.25$0.51$0.70$0.87$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.36$0.67$1.05$1.02$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.08$0.45$0.63$1.09$1.06$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.44$0.61$1.13$1.19$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.43$0.69$1.19$1.59$0.40
2015Detailed filing. Detailed filing data is available for this year.$1.53$0.43$1.09$1.68$1.27$0.42
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.43$0.69$1.28$1.09$0.19
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.37$0.50$1.44$1.04$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.40$0.10$1.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.68$0.15$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,023,027
Mission and Program Overview

Mission

The Employers Council on Flexible Compensation (ECFC) is a non-profit organization dedicated to the maintenance and expansion of private employee benefit programs on a tax-advantaged basis.

To promote the maintenance and expansion of private employee benefit programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$333,397$440,223▲ $106,826
Savings and Temporary Cash Investments$367,494$433,755▲ $66,261
Investments in Publicly Traded Securities$97,741$49,878▼ $47,863
Prepaid Expenses and Deferred Charges-$30,994-
Pledges and Grants Receivable-$16,000-
Accounts Receivable$16,410$6,277▼ $10,133
Total Assets$815,619$977,627▲ $162,008
Other Assets Total$577$500▼ $77
Liabilities
Deferred Revenue$422,785$355,917▼ $66,868
Accounts Payable and Accrued Expenses$34,171$33,667▼ $504
Total Liabilities$456,956$389,584▼ $67,372
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$358,663$568,970▲ $210,307
Net Assets With Donor Restrictions-$19,073-
Total Net Assets Fund Balance$358,663$588,043▲ $229,380
Total Liabilities and Net Assets / Fund Balance$815,619$977,627▲ $162,008
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Karen FrostChair
John RobbinsG&n Chair
Christopher ByrdVice Chair
Heather RuffAt Large
Jason BornhorstAt Large
Chris EricksonAt-large
Sarah FowlesAt-large
Christa DayExecutive Di
Amy SatterleeMember
Carol KempMember
Carolyn ArabolosMember
Charles ZelaznyMember
Colleen KentMember
Itamar RomaniniMember
James GarveyMember
Jason KesslerMember
John HickmanMember
John RowndMember
Sarah Faye PierceMember
Scott RoseMember
Nicky BrownSecretary
Brian HutchinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$235,710
Program Service Revenue
$770,606
Investment Income
$16,711
Other Revenue
$0
All Other Contributions
$235,710
Change in Net Assets
$115,212

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,023,027
Revenue Not Reported on Form 990
$1,610
Total Revenue per Audited Statements
$1,024,637
Total Revenue per Form 990
$1,023,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$907,815
Total Fundraising Expense$1,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$175,500$115,537$1,463$292,500
Fees for Services Lobbying$146,663--$146,663
Fees for Services Legal-$55,279-$55,279
Fees for Services Accounting-$49,376-$49,376
Fees for Services Other$44,000--$44,000
All Other Expenses$19,856$8,008-$27,864
Other Expenses$20,326$27,530-$20,326
Information Technology-$19,648-$19,648
Travel$4,791--$4,791
Insurance-$3,264-$3,264
Office Expenses$1,871$921-$2,792
Advertising$1,176--$1,176
Total Functional Expenses$626,789$279,563$1,463$907,815

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$907,815
Total Expenses per Audited Statements$907,815
Total Expenses per Form 990$907,815
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$524,608
Current Year Nondeductible Lobbying and Political Cost$146,663
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Ecfc contracted with management associates llc to assist in the management of its operations and finances.”

Form 990, Page 6, Part VI, Line 6

“Members consist of various companies and individuals within the flexible compensation industry, including but not limited to employers, third party administrators, health plan providers, payers, providers, payment networks, processors and financial institutions.”

Form 990, Page 6, Part VI, Line 7A

“The director is elected by the members. Only officers, employees, partners or agents of plan sponsor or industry members may serve as directors.”

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 will be presented to the board of directors before filing.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is to be reviewed on a regular basis at board of directors meetings and members are required to disclose potential conflicts of interest on a written conflict of interest statement.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Employers Council on Flexible
EIN
52-1243095
Phone
2026594300
Address
1802 VERNON ST NW 1035, WASHINGTON, DC 20009

Signing Officer

Name
Christa Day
Title
Executive Director
Phone
2026594300
Signed
2025-11-14

Organization Details

Principal Officer
Christa Day
Formed
1981
Legal Domicile
Dc
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
67

Preparer

Firm
Altruic Advisors Cpas
Address
417 FOREST AVENUE, PLYMOUTH, MI 48170
Preparer
Ryan N Hagan CPA
Phone
8882985297
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Other program services: communications - programs provide an information clearinghouse, magazine, and bulletins about flexible compensation issues and developments.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The council has adopted the provisions of asc topic 740 income taxes, relating to the accounting for uncertainty in income taxes. The council files an informational return in the u.s. Federal jurisdiction. Management is not aware of any uncertain tax positions.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONFERENCE AND SEMINARS: PROVIDE LECTURES, WORKSHOPS AND INDUSTRY DISPLAYS. IT PROVIDES A FORUM TO EXCHANGE INFORMATION AND IDEAS WITH MEMBERS AND INDUSTRY LEADERS.
IRS990/ProgSrvcAccomActy3Grp/Desc0LEGISLATIVE AFFAIRS: PROVIDE UP-TO-DATE INDUSTRY AND LEGISLATIVE INFORMATION REGARDING EXISTING AND EMERGING FLEXIBLE COMPENSATION ISSUES. ALSO LOBBYING ACTIVITIES CONCERNING FLEXIBLE COMPENSATION ISSUES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL HAS ADOPTED THE PROVISIONS OF ASC TOPIC 740 INCOME TAXES, RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COUNCIL FILES AN INFORMATIONAL RETURN IN THE U.S. FEDERAL JURISDICTION. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES: COMMUNICATIONS - PROGRAMS PROVIDE AN INFORMATION CLEARINGHOUSE, MAGAZINE, AND BULLETINS ABOUT FLEXIBLE COMPENSATION ISSUES AND DEVELOPMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ECFC CONTRACTED WITH MANAGEMENT ASSOCIATES LLC TO ASSIST IN THE MANAGEMENT OF ITS OPERATIONS AND FINANCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS CONSIST OF VARIOUS COMPANIES AND INDIVIDUALS WITHIN THE FLEXIBLE COMPENSATION INDUSTRY, INCLUDING BUT NOT LIMITED TO EMPLOYERS, THIRD PARTY ADMINISTRATORS, HEALTH PLAN PROVIDERS, PAYERS, PROVIDERS, PAYMENT NETWORKS, PROCESSORS AND FINANCIAL INSTITUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTOR IS ELECTED BY THE MEMBERS. ONLY OFFICERS, EMPLOYEES, PARTNERS OR AGENTS OF PLAN SPONSOR OR INDUSTRY MEMBERS MAY SERVE AS DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS TO BE REVIEWED ON A REGULAR BASIS AT BOARD OF DIRECTORS MEETINGS AND MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ON A WRITTEN CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
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