Civic Intelligence

Constellation Employees Benefit Trust for Management Employees

EIN 87-3974129 • 501(c)9 • Kennett Square, PA

Profile

To provide healthcare benefits to members.

200 Energy WayKennett Square, PA 19348

n/A

Siviq Scores

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

Liabilities / Assets

67th percentile

0.09x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.41x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Net Margin

1st percentile

-419%

Higher net margin than 1% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Top Officer Pay

57th percentile

$80,815

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)9 • $250M-$1B nonprofits • Source year 2024

Asset Growth

5th percentile

-55%

Faster asset growth than 5% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

1.5%

Faster revenue growth than 25% of similar nonprofits.

501(c)9 • $250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$52,085,497

Down $63,206,984 (-55%) from 2023

Liabilities

Up

$4,528,580

Up $4,513,509 (+29948%) from 2023

Net Assets

Down

$47,556,917

Down $67,720,493 (-59%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin1st percentile

Revenue

Up

$11,114,284

Up $167,966 (+1.5%) from 2023

Expenses

Up

$57,732,428

Up $26,412,843 (+84%) from 2023

Net Income

Down

-$46,618,144

Down $26,244,877 (-129%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$150M$100M$50M$0Assets 2022: $148,542,753Liabilities 2022: $4,237,988Net Assets 2022: $144,304,7652022Assets 2023: $115,292,481Liabilities 2023: $15,071Net Assets 2023: $115,277,4102023Assets 2024: $52,085,497Liabilities 2024: $4,528,580Net Assets 2024: $47,556,9172024

Highlighted filing

2024

Assets$52,085,497
Liabilities$4,528,580
Net Assets$47,556,917
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$100M$50M$0-$50MRevenue 2022: $6,594,201Expenses 2022: $24,960,392Net Income 2022: -$18,366,1912022Revenue 2023: $10,946,318Expenses 2023: $31,319,585Net Income 2023: -$20,373,2672023Revenue 2024: $11,114,284Expenses 2024: $57,732,428Net Income 2024: -$46,618,1442024

Highlighted filing

2024

Revenue$11,114,284
Expenses$57,732,428
Net Income-$46,618,144
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$52,085,497
Liabilities
$4,528,580
Net assets
$47,556,917
Revenue
$11,114,284
Expenses
$57,732,428
Net income
-$46,618,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$52.1$4.53$47.6$11.1$57.7$46.6
2023Detailed filing. Detailed filing data is available for this year.$115$0.02$115$10.9$31.3$20.4
2022Detailed filing. Detailed filing data is available for this year.$149$4.24$144$6.59$25.0$18.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$396,101,550
Mission and Program Overview

Mission

To provide healthcare benefits to members.

To provide health care benefits to the retired management employees participating in the veba.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$116,171,730$47,556,917▼ $68,614,813
Investments in Publicly Traded Securities$103,225,661$45,758,018▼ $57,467,643
Investments Other Securities$7,639,348$0▼ $7,639,348
Accounts Receivable$1,815,932$3,895,783▲ $2,079,851
Savings and Temporary Cash Investments$3,363,437$2,329,496▼ $1,033,941
Cash and Non-Interest-Bearing Accounts$142,423$102,200▼ $40,223
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$116,186,801$52,085,497▼ $64,101,304
Liabilities
Accounts Payable and Accrued Expenses$15,071$4,528,580▲ $4,513,509
Total Liabilities$15,071$4,528,580▲ $4,513,509
Net Assets / Fund Balance
Total Net Assets Fund Balance$116,171,730$47,556,917▼ $68,614,813
Total Liabilities and Net Assets / Fund Balance$116,186,801$52,085,497▼ $64,101,304
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleBaseTotal
-Institutional Trustee$80,815$80,815
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,443,737
Investment Income
$5,670,547
Other Revenue
$0
Change in Net Assets
$-46,618,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,961,772
Salaries, Compensation, and Employee Benefits$80,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$47,689,841
Fees for Service Investment Mgmnt Fees---$85,593
Current Officers, Directors, Trustees, and Key Employees---$80,815
Other Expenses---$54,840
Fees for Services Accounting---$2,800
Fees for Services Other---$-64,754
Total Functional Expenses$0$0$0$57,732,428
International Activity

International Summary

Offices
0
Employees
0
Spending
$139,107

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, Belgium-Investment in Securities00$53,848
Russia and Neighboring States - Armenia, Azerbijan, Belarus,-Investment in Securities00$47,912
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,-Investment in Securities00$31,084
North America - Canada and Mexico, But Not the United States-Investment in Securities00$4,380
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,-Investment in Securities00$1,269
Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt,-Investment in Securities00$614
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
Subject to proxy tax
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Members participate in the sponsor health benefit plans and receive medical benefits from the funded veba.”

Form 990, Part VI, Section B, Line 11B

“The organization uses a cpa firm to prepare form 990. The return is reviewed by constellation accounting, corporate benefits and legal departments. The return is reviewed by partners who administer the health and welfare plans that are funded by the organization and manage the assets of the organization. As such all responsible governing bodies review and approve the return prior to filing.”

Form 990, Part VI, Section B, Line 12C

“All parties responsible for plan assets are subject to the constellation energy corporation conflict of interest policy. Constellation regularly monitors compliance with its conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The organization does not pay any compensation. Consequently lines 15a and 15b are not applicable to this organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes its form 1024, form 990, governing documents, conflict of interest policy and financial statements available upon request.”

FORM 990, PART VI:

“This organization is a voluntary employees' beneficiary association trust under irc 501(c)(9). This organization funds healthcare benefits provided under certain health and welfare plans sponsored by constellation energy generation, llc for its retirees and their eligible dependents. This organization follows constellation's corporate policies, where applicable, including proper documentation of all actions taken on behalf of the plan.”

Filing and Contact Details

Filer

Filer Name
Constellation Employees Benefit
EIN
87-3974129
Phone
7792315871
Address
200 ENERGY WAY, KENNETT SQUARE, PA 19348

Signing Officer

Name
Lisa Agase
Title
Dir., Empl. Ben. Plans & Programs
Phone
7792315871
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Agase
Formed
2022
Legal Domicile
Il
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Plante & Moran Pllc
Address
10 S RIVERSIDE PLAZA 9TH FLOOR, CHICAGO, IL 60606
Preparer
David Lowenthal
Phone
3122071040
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfers to hra plan -23,424,659.”

Financial Statement Notes

PART X, LINE 2:

“Gaap requires the plan's management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the applicable authorities. The company has analyzed the tax positions taken by the plan and has concluded that as of december 31, 2024, there were no uncertain tax positions taken. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML Appendix380 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES THE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE AUTHORITIES. THE COMPANY HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PARTICIPATE IN THE SPONSOR HEALTH BENEFIT PLANS AND RECEIVE MEDICAL BENEFITS FROM THE FUNDED VEBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION USES A CPA FIRM TO PREPARE FORM 990. THE RETURN IS REVIEWED BY CONSTELLATION ACCOUNTING, CORPORATE BENEFITS AND LEGAL DEPARTMENTS. THE RETURN IS REVIEWED BY PARTNERS WHO ADMINISTER THE HEALTH AND WELFARE PLANS THAT ARE FUNDED BY THE ORGANIZATION AND MANAGE THE ASSETS OF THE ORGANIZATION. AS SUCH ALL RESPONSIBLE GOVERNING BODIES REVIEW AND APPROVE THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PARTIES RESPONSIBLE FOR PLAN ASSETS ARE SUBJECT TO THE CONSTELLATION ENERGY CORPORATION CONFLICT OF INTEREST POLICY. CONSTELLATION REGULARLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT PAY ANY COMPENSATION. CONSEQUENTLY LINES 15A AND 15B ARE NOT APPLICABLE TO THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 1024, FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS ORGANIZATION IS A VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION TRUST UNDER IRC 501(C)(9). THIS ORGANIZATION FUNDS HEALTHCARE BENEFITS PROVIDED UNDER CERTAIN HEALTH AND WELFARE PLANS SPONSORED BY CONSTELLATION ENERGY GENERATION, LLC FOR ITS RETIREES AND THEIR ELIGIBLE DEPENDENTS. THIS ORGANIZATION FOLLOWS CONSTELLATION'S CORPORATE POLICIES, WHERE APPLICABLE, INCLUDING PROPER DOCUMENTATION OF ALL ACTIONS TAKEN ON BEHALF OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFERS TO HRA PLAN -23,424,659.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0CONSTELLATION ENERGY CORPORATION
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0CONSTELLATION ENERGY GENERATION LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0233064219
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0SPONSORING ORGANIZATION
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SPONSORING ORGANIZATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CONSTELLATION ENERGY CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01310 POINT STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BALTIMORE
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0116186801
IRS990/TotalAssetsEOYAmt052085497
IRS990/TotalAssetsGrp/BOYAmt0116186801
IRS990/TotalAssetsGrp/EOYAmt052085497
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt057732428
IRS990/TotalGrossUBIAmt032593638
IRS990/TotalLiabilitiesBOYAmt015071
IRS990/TotalLiabilitiesEOYAmt04528580
IRS990/TotalLiabilitiesGrp/BOYAmt015071
IRS990/TotalLiabilitiesGrp/EOYAmt04528580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0116171730
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt047556917
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt05443737
IRS990/TotalReportableCompFromOrgAmt080815
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-21479354
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011114284
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt032593638
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116186801
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt052085497
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IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019348
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA AGASE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIR., EMPL. BEN. PLANS & PROGRAMS
ReturnHeader/BusinessOfficerGrp/PhoneNum07792315871
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTELLATION EMPLOYEES BENEFIT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRUST FOR MANAGEMENT EMPLOYEES
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0873974129
ReturnHeader/Filer/PhoneNum07792315871
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 ENERGY WAY
ReturnHeader/Filer/USAddress/CityNm0KENNETT SQUARE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019348
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331498605
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PLANTE & MORAN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 S RIVERSIDE PLAZA 9TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHICAGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060606
ReturnHeader/PreparerPersonGrp/PhoneNum03122071040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID LOWENTHAL
ReturnHeader/ReturnTs02025-11-14T13:01:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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