Civic Intelligence

Constellation Mutual Benefit Association Trust

990 • Fiscal year 2023 • EIN 87-4051434

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

Organization ProfileN/A
200 Energy WayKennett Square, PA 19348

(779) 231-5871

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

100th percentile

5.44x

Higher debt load relative to assets than 100% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.25x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Net Margin

51st percentile

3.8%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$2,500

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Asset Growth

10th percentile

-23%

Faster asset growth than 10% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

16%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$176,675

Down $54,032 (-23%) from 2022

Net Assets

Up

-$784,030

Up $145,862 (+16%) from 2022

Liabilities

Down

$960,705

Down $199,894 (-17%) from 2022

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin51st percentile

Revenue

Up

$3,886,874

Up $525,044 (+16%) from 2022

Expenses

Up

$3,741,012

Up $351,401 (+10%) from 2022

Net Income

Up

$145,862

Up $173,643 (+625%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.0M$0-$1.0MAssets 2022: $230,707Liabilities 2022: $1,160,599Net Assets 2022: -$929,8922022Assets 2023: $176,675Liabilities 2023: $960,705Net Assets 2023: -$784,0302023Assets 2024: $1,793,000Liabilities 2024: $1,713,361Net Assets 2024: $79,6392024

Highlighted filing

2023

Assets$176,675
Liabilities$960,705
Net Assets-$784,030
Open 2023 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2022: $3,361,830Expenses 2022: $3,389,611Net Income 2022: -$27,7812022Revenue 2023: $3,886,874Expenses 2023: $3,741,012Net Income 2023: $145,8622023Revenue 2024: $4,112,101Expenses 2024: $3,248,432Net Income 2024: $863,6692024

Highlighted filing

2023

Revenue$3,886,874
Expenses$3,741,012
Net Income$145,862
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$3,886,874
Mission and Program Overview

Mission

To provide disability benefits to members.

To provide disability benefits to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$230,707$176,675▼ $54,032
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-929,892$-784,030▲ $145,862
Total Assets$230,707$176,675▼ $54,032
Liabilities
Accounts Payable and Accrued Expenses$1,160,599$960,705▼ $199,894
Total Liabilities$1,160,599$960,705▼ $199,894
Net Assets / Fund Balance
Total Net Assets Fund Balance$-929,892$-784,030▲ $145,862
Total Liabilities and Net Assets / Fund Balance$230,707$176,675▼ $54,032
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleBaseTotal
-Institutional Trustee$2,500$2,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,872,057
Investment Income
$14,817
Other Revenue
$0
Change in Net Assets
$145,862

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,886,874
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,886,874
Total Revenue per Form 990
$3,886,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,643
Salaries, Compensation, and Employee Benefits$2,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$3,703,869
Fees for Services Accounting---$31,968
Other Expenses---$2,675
Current Officers, Directors, Trustees, and Key Employees---$2,500
Total Functional Expenses$0$0$0$3,741,012

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,741,012
Total Expenses per Audited Statements$3,741,012
Total Expenses per Form 990$3,741,012
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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 disability 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 the parties who administer the disability 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 disability provided under certain health and welfare plans sponsored by constellation energy generation, llc for its employees and their eligible dependents. This organization follows constellations'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 Mutual Benefit
EIN
87-4051434
Phone
7792315871
Address
200 ENERGY WAY, KENNETT SQUARE, PA 19348

Signing Officer

Name
Lisa Agase
Title
Dir., Empl. Ben. Plans & Programs
Phone
7792315871
Signed
2024-11-13
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

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, 2023, 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 Appendix299 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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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 ENERGY WAY
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IRS990/Desc0THE VEBA TRUST PROVIDES DISABILITY BENEFITS TO EMPLOYEES OF CONSTELLATION ENERGY GENERATION, LLC WHO ARE ALSO MEMBERS OF A COLLECTIVE BARGAINING UNIT REPRESENTED BY THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 15.
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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, 2023, 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PARTICIPATE IN THE SPONSOR HEALTH BENEFIT PLANS AND RECEIVE DISABILITY 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 THE PARTIES WHO ADMINISTER THE DISABILITY 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 DISABILITY PROVIDED UNDER CERTAIN HEALTH AND WELFARE PLANS SPONSORED BY CONSTELLATION ENERGY GENERATION, LLC FOR ITS EMPLOYEES AND THEIR ELIGIBLE DEPENDENTS. THIS ORGANIZATION FOLLOWS CONSTELLATIONS'S CORPORATE POLICIES WHERE APPLICABLE INCLUDING PROPER DOCUMENTATION OF ALL ACTIONS TAKEN ON BEHALF OF THE PLAN.
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:
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IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0CONSTELLATION ENERGY GENERATION LLC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CONSTELLATION ENERGY CORPORATION
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IRS990/TotalOtherCompensationAmt00
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IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA AGASE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIR., EMPL. BEN. PLANS & PROGRAMS
ReturnHeader/BusinessOfficerGrp/PhoneNum07792315871
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTELLATION MUTUAL BENEFIT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0874051434
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/PreparerFirmEIN0381357951
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/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID LOWENTHAL
ReturnHeader/ReturnTs02024-11-14T17:09:42-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$176,675
Liabilities
$960,705
Net assets
-$784,030
Revenue
$3,886,874
Expenses
$3,741,012
Net income
$145,862
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$1.71$0.08$4.11$3.25$0.86
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.96$0.78$3.89$3.74$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.23$1.16$0.93$3.36$3.39$0.03