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        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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          <BusinessName>
            <BusinessNameLine1Txt>DAY CONSULTING LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
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            <CityNm>WHITE MARSH</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21162</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT</ServicesDesc>
        <CompensationAmt>270000</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>MEHLMAN CONSULTING INC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1341 G ST NW 1100</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20005</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>LOBBYING SERVIC</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>WILLIAM SWEETNAM</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>7540 CREEK VIEW TRAIL</AddressLine1Txt>
            <CityNm>CHAGRIN FALLS</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>44023</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSULTING</ServicesDesc>
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      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>3</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>41200</AllOtherContributionsAmt>
      <TotalContributionsAmt>41200</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
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        <RelatedOrExemptFuncIncomeAmt>503927</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADMINISTRATORS SYMPOSIUM</Desc>
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        <RelatedOrExemptFuncIncomeAmt>185994</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL CONFERENCE</Desc>
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        <RelatedOrExemptFuncIncomeAmt>114433</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CERTIFICATION FEES</Desc>
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        <RelatedOrExemptFuncIncomeAmt>104271</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL EDUCATION SERIES</Desc>
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        <RelatedOrExemptFuncIncomeAmt>27260</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
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      <InvestmentIncomeGrp>
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        <ExclusionAmt>17615</ExclusionAmt>
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      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>994700</TotalRevenueColumnAmt>
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        <ExclusionAmt>17615</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>270175</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>57889</TotalAmt>
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      <FeesForServicesAccountingGrp>
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      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
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      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4000</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>48000</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2529</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
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      </InformationTechnologyGrp>
      <TravelGrp>
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      </TravelGrp>
      <InsuranceGrp>
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      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD AND BEVERAGE</Desc>
        <TotalAmt>146676</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GOVERNMENT RELATIONS</Desc>
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      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>AUDIO AND VISUAL</Desc>
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      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
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        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>333397</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>300329</BOYAmt>
        <EOYAmt>367494</EOYAmt>
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        <EOYAmt>97741</EOYAmt>
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        <EOYAmt>577</EOYAmt>
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        <EOYAmt>815619</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
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        <EOYAmt>34171</EOYAmt>
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      <DeferredRevenueGrp>
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        <EOYAmt>422785</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>278239</BOYAmt>
        <EOYAmt>456956</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>397181</BOYAmt>
        <EOYAmt>358663</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>397181</BOYAmt>
        <EOYAmt>358663</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>675420</BOYAmt>
        <EOYAmt>815619</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-69756</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>893</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>30345</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>true</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>503927</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>187667</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>258741</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>446408</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>125982</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>377945</CarriedOverAmt>
      <TaxableAmt>-57519</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc3">
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>995593</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>893</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>893</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>994700</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>994700</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1064456</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1064456</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1064456</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, ITEM B</FormAndLineReferenceDesc>
        <ExplanationTxt>WE AMENDED THE RETURN TO REPORT THE COMPLETE BOARD LIST AND UPDATED NEW ADDRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES: COMMUNICATIONS - PROGRAMS PROVIDE AN INFORMATION CLEARINGHOUSE, MAGAZINE, AND BULLETINS ABOUT FLEXIBLE COMPENSATION ISSUES AND DEVELOPMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ECFC CONTRACTED WITH MANAGEMENT ASSOCIATES LLC TO ASSIST IN THE MANAGEMENT OF ITS OPERATIONS AND FINANCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTOR IS ELECTED BY THE MEMBERS. ONLY OFFICERS, EMPLOYEES, PARTNERS OR AGENTS OF PLAN SPONSOR OR INDUSTRY MEMBERS MAY SERVE AS DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>FLEXIBLE COMPENSATION INSTITUTE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1220 L STREET NW STE 100-417</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
        </USAddress>
        <EIN>830497902</EIN>
        <PrimaryActivitiesTxt>CERTIFICAT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DE</LegalDomicileStateCd>
        <TotalIncomeAmt>100961</TotalIncomeAmt>
        <EndOfYearAssetsAmt>126075</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ECFC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FOUNDATION FOR FUTURE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LEADERSHIP</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1220 L STREET NW STE 100-417</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20005</ZIPCd>
        </USAddress>
        <EIN>521430242</EIN>
        <PrimaryActivitiesTxt>EDUCATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>DC</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>