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In education, every decision shapes futures. Balancing academic and athletic excellence, budget constraints, retention challenges and evolving regulations requires thoughtful strategies. At Acumen Financial Advantage, we help optimize resources, retention, and endowments, enabling you to attract top talent, embrace innovation, and enrich lives.

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Our unrivaled expertise in analyzing the latest market trends and tax codes alongside your individual institution’s data means we deliver solutions that are not only extremely cost-effective, but uniquely designed to foster long-term growth.

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Tailored Strategies for Educational Institutions

Solutions for Lasting Impact

From enhancing executive retention to maximizing your ROI and charitable endowments, everything we do is designed to empower you to more efficiently live your institution’s mission and achieve your goals.

Executive Retention

Securing and retaining top faculty, coaches, and administrators is essential for educational institutions striving for excellence. At Acumen, we design SERPs and Non-Qualified Deferred Compensation Arrangements to support key talent retention. With expertise in institutional life insurance, compliance, and financial optimization, we create tailored benefits that attract top talent and align leadership priorities, fostering long-term success.

3 Main Types of SERPs

IRC 457(f)

What is a non-qualified deferred compensation plan?

(And how can it benefit your organization?)

Deferred compensation plans are a promise by an organization to pay specific benefits (typically in a lump sum) to an executive in the future. This future obligation results in a benefit liability on the organization’s balance sheet and benefits expense recognition every year until benefits are vested. Once vested, these amounts are paid to the executive, placing them in control of the assets’ future performance and the resultant retirement cash flows.

These arrangements commonly involve vesting provisions where the executive must remain employed with the organization for a specified period and/or achieve specific performance goals. In non-profit organizations, once a substantial risk of forfeiture no longer exists (deemed to be upon vesting), the plan’s value is immediately includable in the executive’s income.

How it works:

The executive enters a contractual arrangement with the organization agreeing to remain with the employer to a specified date. Once the access date is attained, the organization will pay the promised benefits. These plans can be structured as i) a defined contribution plan, where the Employer defines an annual contribution, whereby the employee’s benefit equals the annual contributions plus any stated earnings. Performance is not guaranteed, meaning, the employee bears the risk of the plan. Or ii) a defined benefit plan, where the Employer defines a stated benefit to be paid at a stated future date. The risk of the plan is the employer’s responsibility, meaning, the employer is guaranteeing the benefit amount

Pre-retirement and post-retirement rate of return assumptions are crucial to set realistic expectations;
Given the obligation to make the payment at a future date, the organization records a benefit liability reflecting the amount projected to be due at the vesting date; and
The organization recognizes expenses annually until the executive vests in the benefit.

Applicable

Regulations Sections 457(f) and 409A of the Internal Revenue Code (the “Code”) govern these arrangements. The regulatory environment tends to make these plans less flexible than other options.

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IRC 457(f)

IRC 7872-15 Collateral Assignment Split Dollar (CASD)

What is a Collateral Assignment Split Dollar (CASD)?

(And how can it benefit your organization?)

Split-Dollar is not a type of insurance but a method for two parties (often organizations and their employees) to purchase and share the benefits of one or more life insurance policies. The “loan regime” form of split-dollar, if appropriately designed, is non-compensatory and is used when the organization wants to provide retirement cash flow and death benefits. The organization pays the premiums on one or more life insurance policies. These premiums are treated as loans to the executive for tax purposes only and must be repaid with enough interest to avoid income inclusion. The organization is repaid the amount of the split-dollar funding (which may include interest) from the death benefits of the policy and the employee may access the cash value during his or her retirement years, or a specified access date. These arrangements have been used for decades as a way for organizations to retain and reward key executives.

How It Works

The organization pays the premiums on one or more life insurance policies. These premiums are treated as loans to the executive for tax purposes only and must be repaid with enough interest to avoid income inclusion. There are two competing objectives in a split-dollar arrangement. First, the organization must be repaid the amount of the split-dollar funding and, any accrued interest. Secondly, the policy or policies should also be designed to build enough cash value that the executive can access during his or her retirement years, or an access date.

The vesting provisions under a split-dollar plan are flexible and can be tailored to the specific needs of the organization;
Vesting in a split-dollar arrangement’s benefits results in neither income inclusion for the executive nor excise tax to the organization; and
Split-dollar arrangements can either be fully funded at implementation or incrementally over several years. The decision to fund incrementally should be carefully considered as it does introduce interest rate (AFR) variability into the discussion.

Applicable

Regulations Sections 7872-15 and 61-22 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

The organization records the split-dollar loan as an “other asset.” The interest on the split-dollar loan will be accrued and reported as “other income.” The balance of the split-dollar loan (principal and accrued interest) will be adjusted, no less than annually.

Executive Perspective

Unlike the other executive retirement benefit plan options, the executive does not recognize income upon vesting. The split-dollar regulations provide that, so long as the policies are sufficient to repay the split-dollar loan and any accrued interest when it is due (typically upon the executive’s death), there is no income recognition. Should the policy or policies lapse, an income recognition event could occur. Subject to vesting and other contract terms, the executive can access policy values through life insurance policy loans or withdrawals to basis.
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Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

Footnotes

Accounting for split-dollar arrangements is based on the substantive agreements, the organization’s facts and circumstances and a review of all available evidence. Organizations should obtain independent guidance on proper accounting for split-dollar arrangements.
Defined as the appropriate applicable federal rate (AFR) in effect on the funding date.

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IRC 7872-15 Collateral Assignment Split Dollar (CASD)

IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

What is a Restricted Executive Bonus Arrangement (REBA)?

(And how can it benefit your organization?)

Under an Executive Bonus Arrangement, the organization pays a bonus to the executive which is then used to purchase a life insurance policy owned by and insuring the executive’s life, with a focus cash accumulation and retirement income. Once the funds are paid to the life insurance policy as a premium, they have growth potential and may be accessed without additional taxation via either withdrawals to basis or policy loans (this treatment is contingent upon the policy avoiding a modified endowment contract (“MEC”) designation).

Under a Restricted Executive Bonus Arrangement (REBA), the employer and executive execute a contract under which the employer restricts the executive from exercising most of the ownership rights under the life insurance policy, such as accessing cash values. As a result, the executive cannot access the life insurance cash values until i) vesting in the premium bonuses, ii) reaching an access date, or iii) working for the employer for a specified number of years. If the executive leaves before being fully vested, either the lesser of any unvested portion of the bonus or the policy’s cash value is paid back to the employer. This restriction results in creating “golden handcuffs”, which encourages loyalty and motivates key executives to grow productivity.

How It Works

The executive applies for and owns a life insurance policy. In conjunction with the purchase of the life insurance policy, two additional components must be incorporated into a REBA, i) the restriction of ownership rights endorsement filed with the insurance company and ii) the REBA Agreement.

Applicable

Regulations Sections 61-22, and 451.2 of the Internal Revenue Code (the “Code”) are the primary applicable governing sections of these arrangements.

Organization Perspective

From the organization’s perspective, payments made as premiums to the life insurance policy will be an expense and will not be recovered. The executive will own the life insurance policy, and the employer will not be a beneficiary of the policy in any way.

Executive Perspective

Income (the bonuses that ultimately result in premiums) is taxed when received or when vesting occurs. The policy provides tax-deferred growth and tax-free access to the policy’s cash value in the future. In addition, the death benefit is allotted exclusively to the executive’s beneficiaries.
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Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

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IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

Employee Retention Plans

IRC 457(f)

What is a non-qualified deferred compensation plan?

(And how can it benefit your organization?)

How it works:

Pre-retirement and post-retirement rate of return assumptions are crucial to set realistic expectations;
Given the obligation to make the payment at a future date, the organization records a benefit liability reflecting the amount projected to be due at the vesting date; and
The organization recognizes expenses annually until the executive vests in the benefit.

Applicable

Regulations Sections 457(f) and 409A of the Internal Revenue Code (the “Code”) govern these arrangements. The regulatory environment tends to make these plans less flexible than other options.

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IRC 457(f)

IRC 7872-15 Collateral Assignment Split Dollar (CASD)

What is a Collateral Assignment Split Dollar (CASD)?

(And how can it benefit your organization?)

How It Works

The vesting provisions under a split-dollar plan are flexible and can be tailored to the specific needs of the organization;
Vesting in a split-dollar arrangement’s benefits results in neither income inclusion for the executive nor excise tax to the organization; and
Split-dollar arrangements can either be fully funded at implementation or incrementally over several years. The decision to fund incrementally should be carefully considered as it does introduce interest rate (AFR) variability into the discussion.

Applicable

Regulations Sections 7872-15 and 61-22 of the Internal Revenue Code (the “Code”) govern these arrangements.

Organization Perspective

Executive Perspective

Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

Footnotes

Accounting for split-dollar arrangements is based on the substantive agreements, the organization’s facts and circumstances and a review of all available evidence. Organizations should obtain independent guidance on proper accounting for split-dollar arrangements.
Defined as the appropriate applicable federal rate (AFR) in effect on the funding date.

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IRC 7872-15 Collateral Assignment Split Dollar (CASD)

IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

What is a Restricted Executive Bonus Arrangement (REBA)?

(And how can it benefit your organization?)

How It Works

Applicable

Regulations Sections 61-22, and 451.2 of the Internal Revenue Code (the “Code”) are the primary applicable governing sections of these arrangements.

Organization Perspective

Executive Perspective

Key Considerations

Retention Value
Timing and Amount of Capital Requirements
Impact on Financial Statements
Flexibility
Plan Administration Requirements
Regulatory Environment
Taxation

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IRC 61-22 Restricted Executive Bonus Arrangement (REBA)

MAXCAP

What is MAXCAP?

(And how can it benefit your organization?)

MAXCAPMD is a non-qualified deferred compensation plan that employers can utilize to attract, reward, retain, and engage key executives and providers.

The difference between MAXCAPMD and traditional deferred compensation plans, is that no additional cash flow by the Employer is required. These are funds that have already been budgeted for, such as cash or bonus compensation, but are instead allocated to a more efficient compensation structure for both parties.

Plan Mechanics

The Employer and Participant restructure future compensation in exchange for a jointly owned over-funded life insurance policy. The Employer makes premium payments into the life insurance policy versus paying out cash compensation. These contributions are repaid to the Employer at the earlier of the Participant's death or end of year 15

Benefits to Participant:

Increase net take home income by 20-25%.
Pre-tax contributions that grow tax deferred, and are later accessed tax-free. There is no annual limit on how much $ one can defer.
Funds are protected from creditors.

Employer

Zero cost, fully voluntary plan funded solely by the participant.
Will allow for recapturing of FICA and any relevant excise tax costs that would have occurred.
Contributions are repaid to Employer at the earlier of the Participant’s death or end of year 15.

Primary Use Cases for MAXCAPMD

1. Traditional Deferred Compensation Plan

An employee of a non-profit can defer a portion of their compensation into the future. This forgone amount is instead used to fund a life insurance policy, which is jointly owned by the non-profit and employee. As a result of adjusting the way the income is paid, no income taxes are due because the money is treated as a loan under split dollar regulations. This allows the money that would have been paid towards income tax, to be allocated to the life insurance policy where funds go in pre-tax, grow tax-deferred, and are accessed tax-free. The cumulative contributions are then repaid to the employer upon the early death of the employee or end of year 15.It is a win-win for both the employer and the employee. The employee reduces the amount of taxable income, which reduces the amount of federal, state, and local income taxes that are due. The money that would have been paid in taxes, instead has the government subsidizing the employee savings plan. For the employer, what would have been a pure expense of paying salary/bonus, instead becomes an asset back on the employer balance sheet.

2. Public Service Loan Forgiveness (PSLF)

The PSLF program allows employees of a non-profit to make an income-based repayment towards their student loan. After 120 monthly qualifying payments, the balance of the loan is waived with no taxable impact. The amount of money due towards the loan is no more than 10% of taxable income.By leveraging the MAXCAPMD strategy, we can reduce the amount of income on paper, to reduce the amount of money that is paid in income tax and towards student loan payments.

3. Tax Arbitrage

MAXCAPMD can distribute 60% of the contribution after 90 days. The remaining 40% remains inside the policy to provide: i) a death benefit to the employee’s beneficiary, ii) repayment of the contributions to the employer, and iii) an additional retirement income stream. This would be the equivalent as if the employee would "pay 40%" in taxes (Federal, State, and Local). Therefore, if the employee, based on where they are located, pays more than 40% in taxes, they should want to contribute to MAXCAPMD any amount above that tax threshold. They would be able to get a net raise on any contributions over that amount within 90 days.

MAXCAP

IRC 457(b)

What is an eligible deferred compensation plan?

(And how can it benefit your organization?)

A 457(b) deferred compensation plan is a type of tax-advantaged retirement savings account that certain state and local governments and tax-exempt organizations offer employees. Think: law enforcement officers, civil servants, and university workers. When you open a 457(b), typically you set aside pre-tax dollars in the account, reducing your income. Money in the account can be invested and potentially grow until you make withdrawals, at which point you'll pay income taxes on what you take out. Depending on your employer plan there may be a Roth option, where you contribute post-tax dollars and then don't have to pay taxes when you take that money out.

The 457(b) or eligible plan, functions similarly to 401(k)s and other qualified plans. The arrangement allows both employer and employee contributions, though total contributions are limited to IRC 402(g) maximums in any given year, which are low, thus, this plan is typically partnered with another. Employees are typically 100% vested at all times.

How It Works

Governmental 457(b) Plan

Governmental 457(b) plans are sponsored by a government entity. Like with 401(k)s, your contributions are held in a trust and can't be claimed by your employer's creditors. Money saved in a governmental 457(b) can be rolled into other retirement accounts, such as IRAs and 401(k)s.

Non-governmental 457(b) Plan

A non-governmental 457(b) plan, sometimes called a tax-exempt 457(b) plan, is backed by the offering company—perhaps a college or other nonprofit. In a non-governmental 457(b), you tell your employer the percentage of your income you'd like to contribute, but the employer owns the account—not you. If that employer runs into trouble with creditors, your funds could be at risk.

Also, because the account is your employer's and not yours, you can't roll over funds from a non-governmental 457(b) plan into another retirement account and you may not have control over how the funds may be invested. And you can't take a loan backed by the funds in your non-governmental 457(b), like you can with a governmental plan. Another key difference: Whereas you could be automatically enrolled in a governmental 457(b), you have to elect to participate in a non-governmental plan.

Applicable

Keep in mind that 457(b) withdrawals are subject to income tax and wage tax (for non-governmental plans), meaning they must be reported as taxable income on that year's tax return. Still, withdrawals can generally happen at any time penalty-free as long as you're no longer employed by the plan sponsor—or if the plan sponsor stops offering the plan.

Key Considerations

457(b) plans are tax-advantaged, employer-sponsored retirement plans offered to some government employees, as well as employees of certain tax-exempt organizations.
457(b) plans are split into 2 different categories—governmental and non-governmental—depending on whether you work for the government or not.
Although similar to 401(k)s and 403(b)s, 457(b)s have unique features that could offer more flexibility.

IRC 457(b)

Supplemental Insurance

What is Supplemental Insurance?

(And how can it benefit your organization?)

Supplemental insurance, also known as voluntary or ancillary insurance, is additional coverage that employees can choose to purchase to supplement their existing benefits. While employers typically offer core benefits such as health and dental insurance, supplemental insurance provides employees with optional coverage for specific needs, such as critical illness, accident, or disability insurance.

Benefits for Employers

Enhanced Benefits: Package: Integrating supplemental insurance enriches the overall benefits package, aiding in attracting and retaining talent in a competitive job market.
Customization Options: Supplemental insurance gives employees the flexibility to tailor their coverage to meet their individual needs and circumstances. This customization not only enhances employee satisfaction but also promotes a sense of empowerment and value within the workforce.
Competitive Edge: Offering supplemental insurance sets employers apart in a competitive job market. It demonstrates a commitment to employee well-being and provides a valuable incentive for potential hires to choose and remain with the organization.

Benefits for Employees

Comprehensive Coverage: Provides additional financial protection beyond basic benefits, addressing medical expenses, lost income, or critical illness-related costs.
Financial Security: Acts as a financial safety net, alleviating the burden of unexpected expenses and allowing focus on recovery without undue financial stress.
Reduced Financial Burden: Since fully funded supplemental insurance is provided entirely by the employer, employees do not bear financial responsibility for premiums. This lowers or eliminates out-of-pocket expenses for employees.

Conclusion

Supplemental insurance offers significant benefits for both employers and employees, enhancing the overall value of the benefits package and providing employees with essential financial protection. By understanding the advantages of supplemental insurance and working together to implement effective benefits strategies, employers and employees can create a workplace environment that prioritizes employee well-being and financial security. If you're considering adding supplemental insurance to your benefits package or exploring coverage options as an employee, we encourage you to learn more about the possibilities and take proactive steps to maximize the benefits available to you.

Supplemental Insurance

Tax Mitigation Strategies

MAXCAP

What is MAXCAP?

(And how can it benefit your organization?)

MAXCAPMD is a non-qualified deferred compensation plan that employers can utilize to attract, reward, retain, and engage key executives and providers.

Plan Mechanics

Benefits to Participant:

Increase net take home income by 20-25%.
Pre-tax contributions that grow tax deferred, and are later accessed tax-free. There is no annual limit on how much $ one can defer.
Funds are protected from creditors.

Employer

Zero cost, fully voluntary plan funded solely by the participant.
Will allow for recapturing of FICA and any relevant excise tax costs that would have occurred.
Contributions are repaid to Employer at the earlier of the Participant’s death or end of year 15.

Primary Use Cases for MAXCAPMD

1. Traditional Deferred Compensation Plan

2. Public Service Loan Forgiveness (PSLF)

3. Tax Arbitrage

MAXCAP

IRC 457(b)

What is an eligible deferred compensation plan?

(And how can it benefit your organization?)

How It Works

Governmental 457(b) Plan

Non-governmental 457(b) Plan

Applicable

Keep in mind that 457(b) withdrawals are subject to income tax and wage tax (for non-governmental plans), meaning they must be reported as taxable income on that year's tax return. Still, withdrawals can generally happen at any time penalty-free as long as you're no longer employed by the plan sponsor—or if the plan sponsor stops offering the plan.

Key Considerations

457(b) plans are tax-advantaged, employer-sponsored retirement plans offered to some government employees, as well as employees of certain tax-exempt organizations.
457(b) plans are split into 2 different categories—governmental and non-governmental—depending on whether you work for the government or not.
Although similar to 401(k)s and 403(b)s, 457(b)s have unique features that could offer more flexibility.

IRC 457(b)

Super Roth LI

What is a Super Roth Life Insurance Policy?

(And how can it benefit your organization?)

A Super Roth Life Insurance ( Super Roth LI) policy is a specially designed life insurance policy focusing on cash accumulation and tax-free retirement income. Whether it is a dividend paying whole life or universal life, the policy is structured to maximize the living benefits to the policyowner.

What Makes a Super Roth LI policy different from the run of the mill policy? Design. Not all life insurance policies are structured with the correct intent. Most focus on the death benefit aspect, which increases internal costs, leaving the inside cash build inefficient. Our policies are designed to keep the internal costs as low as possible, thus allowing the internal inside build-up to grow effectively and efficiently over time. These plans are funded with after-tax funded dollars, and the inside build-up grows tax deferred and can be accessed tax-free while living.

Key Benefits to Employees:

Tax-Free Growth and Access to Funds: The cash value within the Super Roth LI grows tax-deferred and can be accessed tax-free.

Diversification of Policy Type: There are two applicable policies
- Whole Life: Which offers steady consistent non-correlated growth of the cash values through an insurer's guarantees and dividends.
- Universal Life: Which offers two different structures
  1. Separate Accounts: Similar to other investments, you can choose funds based on risk profile and time horizon. These policies require active management as you may lose value. That said, they offer the most upside potential.
  2. Indexed Life: Cash value growth mirrors external equity index, but protects your values from loss through a guaranteed return (floor) of typically 0%. The trade off for this guarantee is the upside is limited by a cap, anywhere from 10-15% depending on the year.

Supplemental Retirement Income: Policyowners can access the cash value at any point, providing a flexible source of liquidity and tax-free income. However, the policy must be adequately funded and properly managed to avoid lapsing or triggering tax consequences.
Death Benefit for Family Security: The policy includes a death benefit, ensuring financial support for the employee’s beneficiaries.
Customizable and Flexible: Super Roth LI policies offer flexibility in premiums and benefit amounts, which can be tailored to individual circumstances and financial goals. Whole life is slightly less flexible than the universal life cousins, but does offer more stability.

Key Benefits to Tax-Exempt Organizations

Attractive Executive Retention Tool: Super Roth LIs can serve as a valuable retention tool as not all providers are familiar with structuring life insurance policies in this manner, nor may they have access to the proper insurance carriers. There are also instances where the employee may not have to go through a typical underwriting process, so long as enough people sign up.

Applicable Codes

IRS Code Section 7702: Proper structuring under Section 7702 ensures that the policy retains its tax-advantaged status. Failure to comply could result in the policy being treated as a Modified Endowment Contract (MEC), which alters its tax treatment.

Super Roth LI

Increasing Yield

Unlocking the full potential of your investments and excess funds is key to achieving stronger financial outcomes for your institution. Acumen’s Institutional Investment Team specializes in uncovering strategies that increase returns and align with your goals. From Institutionally Owned Life Insurance to Structured Products and market exposure, we offer customized solutions designed to support your mission and advance your institution’s impact.

Overview

Employee Benefits Pre-Funding (EBP)

What is Employee Benefits Pre-Funding?

(And how can it benefit your organization?)

Employee Benefits Prefunding (EBP) is a strategy used by organizations, including tax-exempt entities like non-profits, to set aside or invest funds in advance to cover future employee benefit obligations. This proactive financial planning approach is designed to ensure that funds are available when benefits such as health insurance, retirement plans, or other post-employment benefits come due.

Key Features

Prepayment of Obligations: Funds are allocated in advance to meet future liabilities.
Investment Opportunities: Funds can be invested to generate returns, often in accounts or vehicles aligned with the organization's risk tolerance and goals.
Budgetary Stability: EBP creates predictability in managing benefits-related expenses over time.
Compliance: For tax-exempt organizations, EBP arrangements must align with IRS regulations, ensuring investments are appropriate and maintain the organization's exempt status.

Key Benefits for Tax-Exempt Organizations

Enhanced Financial Security: Prefunding reduces the risk of being unprepared for rising benefit costs, ensuring obligations to employees are met without straining operational budgets.
Cost Savings: By investing prefunded amounts, organizations can offset future liabilities with returns, potentially reducing overall costs associated with providing benefits.
Cash Flow Management: Prefunding helps smooth out cash flow by avoiding sudden, large payouts for benefits during times of financial uncertainty.
Employee Retention and Recruitment: Demonstrating a solid commitment to employee benefits through prefunding can enhance an organization’s ability to attract and retain top talent in a competitive market.
Mission Alignment: By securing funds for employee benefits, tax-exempt organizations can allocate other resources more predictably toward their mission-driven activities.
Reduced Volatility: Prefunding mitigates the impact of economic fluctuations or unexpected cost increases in benefit programs, creating stability in the organization’s financial planning.

Considerations

Regulatory Compliance: Tax-exempt organizations must ensure prefunding plans adhere to IRS and other regulatory guidelines.
Governance: Proper oversight and reporting are essential to maintain transparency and accountability.
Investment Strategies: Investments should be managed conservatively to align with the organization’s fiduciary responsibilities and risk tolerance.

By implementing an EBP strategy, tax-exempt organizations can better balance their financial commitments, maintain operational stability, and support their mission sustainably over the long term.

Employee Benefits Pre-Funding (EBP)

Three Main Types of Investments

What are the Three Main Types of Investments?

(And how can they benefit your organization?)

‍

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Variable Investments

Variable investments encompass a broad spectrum of financial instruments whose returns are subject to change, influenced by factors like market dynamics, economic conditions, and management decisions. Variable investments include publicly traded assets like stocks, mutual funds, and ETFs, whose values fluctuate based on market conditions. In the private market, variable investments comprise alternative assets such as private equity and venture capital, offering potentially high returns but with greater risk and longer investment horizons.

Flexibility
Transparency
Exposure to Other Asset Classes

Structured Products

Index Life(IUL)Structured products, including Indexed Universal Life (IUL) insurance policies, are financial instruments designed to provide investors with customized risk-return profiles. IUL policies offer a combination of life insurance coverage and a cash value component linked to the performance of a stock market index, such as the S&P 500. Policyholders can potentially benefit from market gains while being protected from market losses, making IULs attractive for those seeking both insurance protection and investment growth.

Principal Protection (at Maturity)
FDIC Insured (up to $250,000)
Unrealized Gain/(Loss)
Variety of Index Options
0% Floor and capped upside (IUL)

Fixed Investments

Fixed investments refer to financial assets with predetermined, stable returns over a specified period. These investments typically offer a fixed interest rate or dividend payment, providing investors with predictable income streams. Examples of fixed investments include bonds, certificates of deposit (CDs), savings accounts, institutionally priced Corporate Owned Life Insurance (COLI), fixed annuities, and funding agreements. They are often favored by conservative investors seeking steady income and capital preservation, although they may offer lower returns compared to variable investments.

Death Benefit Liability Projection (Life)
Contractual Guarantees
High Credit Quality
No Duration Risk
Predictable Returns / Monthly Income
Book Value Treatment

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Three Main Types of Investments

Investment Opportunities

Institutionally Priced Annuities

Public Investments

What are Public Investments?

(And how can they benefit your organization?)

Public investments refer to financial assets that are available for purchase by investors through public markets, such as stock exchanges or bond markets. These investments represent ownership or debt in publicly traded companies, governments, or other entities.

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Types of Public Investments:

Stocks (Equities): Stocks represent ownership in a company and offer potential for capital appreciation and dividend income.
Bonds (Fixed-Income Securities): Bonds are debt securities issued by governments, municipalities, or corporations, providing fixed or variable interest payments over time.
Mutual Funds: Mutual funds pool investors' money to invest in a diversified portfolio of stocks, bonds, or other securities, offering professional management and diversification.
Exchange-Traded Funds (ETFs): ETFs are similar to mutual funds but trade on stock exchanges like individual stocks, providing liquidity and flexibility.
Real Estate Investment Trusts (REITs): REITs invest in real estate properties and distribute rental income to investors, offering exposure to real estate markets.
Commodities: Commodities include physical goods such as gold, oil, and agricultural products, offering diversification and hedging against inflation.

Key Benefits:

Potential for Growth: Public investments offer the potential for long-term capital appreciation.
Income Generation: Many public investments, such as dividend-paying stocks and bonds, provide regular income streams through dividends or interest payments.
Diversification: Investing in a variety of public assets can help spread risk and reduce portfolio volatility, enhancing overall investment returns.
Liquidity: Public investments are traded on public markets, providing liquidity and the ability to buy or sell assets quickly and easily.
Professional Management: Mutual funds and ETFs offer professional management by experienced fund managers, providing investors with access to expert investment strategies and research.

Potential Risks:

Market Risk: Public investments are subject to market fluctuations and volatility, which can affect their value and investment returns.
Interest Rate Risk: Bonds and other fixed-income securities are sensitive to changes in interest rates, which can impact their market value.
Credit Risk: Investing in bonds or debt securities carries the risk of issuer default or credit downgrade, leading to potential loss of principal.
Liquidity Risk: Some public investments may have limited liquidity, making it difficult to buy or sell assets at favorable prices, especially during market downturns.

Inflation Risk: Inflation can erode the purchasing power of investment returns over time, reducing real investment gains.

Public Investments

Private Investments

What are Private Investments?

(And how can they benefit your organization?)

Private Investments encompass a diverse range of non-publicly traded assets that offer opportunities for capital appreciation, income generation, and portfolio diversification. Unlike public investments, which are traded on public markets, private investments involve direct investment in privately held companies, real estate projects, private debt, and other alternative assets.

Types of Private Investments:

Private Equity: Private equity involves investing directly in privately held companies or acquiring ownership stakes in existing businesses, with the goal of achieving long-term capital appreciation.
Venture Capital: Venture capital focuses on providing funding to early-stage or startup companies with high growth potential, often in technology, healthcare, or other innovative sectors.
Private Debt/Credit: Private debt investments involve lending capital to companies or projects in exchange for fixed interest payments and the return of principal, offering steady income and downside protection.
Real Estate: Private real estate investments encompass various opportunities, including direct property ownership, real estate funds, and real estate investment trusts (REITs), offering potential for rental income and property appreciation.
Infrastructure: Infrastructure investments involve financing projects such as toll roads, airports, and utilities, providing long-term, stable income streams through contractual agreements.
Hedge Funds: Hedge funds are private investment funds that employ a range of strategies, including long/short equity, event-driven, and macroeconomic, aiming to generate absolute returns for investors.

Benefits:

Potential for Higher Returns: Private investments have the potential to deliver higher returns compared to traditional public market investments, thanks to their illiquidity premium and ability to capture value creation.
Diversification: Private investments offer diversification benefits by providing exposure to non-correlated assets, which can help reduce portfolio volatility and enhance risk-adjusted returns.
Access to Unique Opportunities: Private investments provide access to unique investment opportunities not available in public markets, such as early-stage startups, distressed debt, and private real estate projects.
Alignment of Interests: Many private investments involve active management and direct involvement in underlying assets, fostering closer alignment of interests between investors and asset managers.
Potential for Value Creation: Private investments often involve active management and value creation initiatives, allowing investors to play an active role in driving performance and enhancing returns.

Potential Risks:

Liquidity Risk: Private investments are typically illiquid and may have limited opportunities for exit, which can make it challenging to sell or realize investments quickly.
Lack of Transparency: Private investments may lack transparency and disclosure compared to publicly traded securities, making it difficult to assess risks and performance.
Operational Risk: Private investments often involve direct ownership or involvement in underlying assets, exposing investors to operational and execution risks associated with the asset or project.
Market and Economic Risk: Private investments are subject to market and economic risks, including changes in interest rates, economic downturns, and industry-specific factors that can impact performance.

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Private Investments

Life Insurance Pools

What are Life Insurance Pools?

(And how can they benefit your organization?)

Life Insurance Pools refer to collaborative arrangements where multiple organizations or entities pool resources to purchase and manage life insurance policies collectively. These pools are often established to serve tax-exempt organizations, such as nonprofits, healthcare systems, or educational institutions, providing access to life insurance products with potentially lower costs and added financial benefits.

How Life Insurance Pools Work

Pooling of Risk and Resources: Multiple organizations join together to create a pool, spreading the risk across a larger group and reducing the financial burden on individual participants.
Investment Component: These pools often involve policies with cash value, such as whole or universal life insurance, which grow over time. The pooled funds are invested, and returns can be distributed back to the participating organizations.
Death Benefits: The proceeds from the death benefits can provide financial support for the organizations’ operations or endowments.
Customization: Pools can be tailored to align with the financial and strategic goals of the participating entities.

Key Benefits

Cost Efficiency:
- By pooling resources, organizations benefit from economies of scale, reducing premium costs compared to purchasing individual policies.
- Administrative expenses are shared, further lowering overall costs.
Enhanced Investment Opportunities:
- Policies with investment components allow tax-exempt organizations to build cash value over time, creating a potential revenue stream.
- The funds can be used to support the organization's mission, capital projects, or other long-term initiatives.
Stable Source of Funding:
- Death benefits provide a predictable source of funds that can support endowments, scholarships, or ongoing operations.
- The payouts are generally tax-free, maximizing their impact.
Risk Management:
- Pooling spreads risk across a wider base, ensuring stability even if some policies within the pool have higher-than-expected claims.
Mission Alignment:
- Life insurance pools can be structured to reflect the organization's financial priorities, such as legacy giving, staff retention, or community support initiatives.

Potential Risks:

Market Risk: Investment components may underperform, reducing expected returns or creating funding gaps.
Underwriting Risk: Higher-than-expected mortality rates could increase costs or reduce benefits.
Liquidity Challenges: Accessing cash value early can incur penalties or reduce death benefits, making funds less accessible for immediate needs.
Administrative Complexity: Managing a pool requires compliance with legal, tax, and regulatory requirements, demanding specialized expertise.
Limited Flexibility: Pools can be difficult to modify or exit without financial consequences, which may not suit evolving organizational needs.
Concentration Risk: Over-reliance on the pool could expose organizations to significant risks if it underperforms.
Tax and Legal Risks: Improper structuring could jeopardize tax-exempt status; compliance varies by jurisdiction.

Life insurance pools can be a powerful financial tool for tax-exempt organizations, offering cost savings, investment growth, and a stable funding source. However, they come with risks and administrative complexities that require careful planning and expert guidance. Organizations should conduct thorough evaluations and consult with advisors to ensure the arrangement supports their mission and long-term sustainability.

Life Insurance Pools

Corporate Owned Life Insurance (COLI)

What is Corporate Owned Life Insurance (COLI)?

(And how can it benefit your organization?)

COLI, or Corporate Owned Life Insurance, is a life insurance policy that a company purchases on the lives of its key employees, typically executives and top management. The company pays the premiums and serves as the beneficiary of the policy.

Key Features:

Death Benefit: COLI provides a death benefit to the company in the event of an insured employee's passing. This benefit can help mitigate financial losses associated with the loss of key personnel.
Cash Value Accumulation: In addition to the death benefit, COLI policies accumulate cash value, and can be accessed by the company during the insured employee's lifetime.

Applications:

Risk Management: COLI serves as a risk management tool, providing financial protection to the company against the loss of key employees. The death benefit can help cover costs associated with recruiting and training replacements, as well as potential revenue losses.
Employee Benefits: COLI can be used to enhance employee benefits programs. Companies can use the cash value accumulated in COLI policies to fund employee retirement plans, supplemental executive retirement plans (SERPs), or other benefit programs.
Executive Compensation: COLI can be integrated into executive compensation packages. Companies can use the cash value to fund executive bonuses, deferred compensation plans, or to finance buy-sell agreements for closely-held businesses.

Considerations for Implementing COLI:

Legal and Regulatory Compliance: Companies must ensure compliance with legal and regulatory requirements when implementing COLI, including disclosure and consent requirements for insured employees.
Financial Analysis: Before purchasing COLI, companies should conduct a thorough financial analysis to assess the costs, benefits, and risks associated with the policy.
Consultation with Experts: Due to the complexity of COLI, companies should seek guidance from experienced insurance professionals, tax advisors, and legal counsel when implementing COLI strategies.

Corporate Owned Life Insurance (COLI) is a versatile financial tool that offers companies a range of benefits, including risk management, employee benefits enhancement, and executive compensation solutions. By understanding the fundamentals and strategic applications of COLI, businesses can leverage this powerful tool to strengthen their financial position and achieve their corporate objectives.

Corporate Owned Life Insurance (COLI)

Bespoke Services

Optimization Audits

Expert recommendations for existing portfolios

(A complimentary service for qualified clientele)

Auditing an investment portfolio is a critical process for institutional investors to ensure alignment with financial objectives, risk tolerances, and regulatory requirements. This process involves assessing performance, risk metrics such as standard deviation and beta, asset allocation, and adherence to investment policy statements (IPS). Below is a structured approach to conducting a thorough investment portfolio audit.

1. Performance Analysis

The first step in auditing an investment portfolio is evaluating its performance relative to benchmarks and stated objectives.

Absolute Performance: Measure total returns over different time frames (e.g., 1 year, 3 years, 5 years, and since inception).
Relative Performance: Compare returns against appropriate market benchmarks and peer group indices.
Risk-Adjusted Returns: Utilize ratios such as the Sharpe Ratio, Sortino Ratio, and Treynor Ratio to assess whether returns are justified by the risks taken.

2. Risk Assessment

‍A comprehensive risk assessment ensures that the portfolio aligns with the institution’s risk tolerance and objectives.

Standard Deviation: Measures the portfolio’s volatility and overall dispersion of returns.
Beta: Evaluates systematic risk by comparing the portfolio’s sensitivity to market movements.
Value at Risk (VaR): Estimates potential portfolio losses over a given time horizon at a specific confidence level.
Maximum Drawdown: Determines the largest peak-to-trough decline, essential for stress testing the portfolio’s resilience.
Correlation Analysis: Assesses how individual assets move in relation to each other and to the broader market.

3. Asset Allocation and Diversification

‍Proper asset allocation is fundamental to portfolio stability and risk management.

Strategic Asset Allocation: Verify that allocations adhere to the IPS, balancing equities, fixed income, real assets, and alternative investments.
Tactical Adjustments: Assess any short-term shifts made by investment managers and their impact on portfolio performance.
Diversification Metrics: Evaluate exposure across sectors, geographies, and asset classes to mitigate concentration risk.

4. Liquidity Analysis

‍Liquidity is crucial for institutional investors who may need to meet liabilities or adjust positions quickly.

Liquidity Ratios: Calculate the proportion of assets that can be liquidated within a specified time frame.
Lock-Up Periods: Review terms for private equity, hedge funds, and other alternative investments to ensure alignment with cash flow needs.

5. Compliance and Policy Adherence

‍Ensuring adherence to investment policy statements, regulatory guidelines, and fiduciary duties is critical.

Investment Policy Statement (IPS) Compliance: Confirm that asset allocation, security selection, and investment strategies align with policy guidelines.
Regulatory Compliance: Ensure adherence to SEC, FINRA, ERISA, and other applicable regulations.
Ethical and ESG Considerations: Review integration of Environmental, Social, and Governance (ESG) factors if applicable.

6. Manager Performance Review

‍Assessing investment managers’ effectiveness in executing the portfolio strategy is essential.

Alpha Generation: Measure active management’s ability to outperform benchmarks on a risk-adjusted basis.
Consistency of Performance: Examine rolling returns to determine if performance is stable over different market conditions.
Fee Efficiency: Review expense ratios, management fees, and trading costs to ensure cost-effectiveness.

7. Scenario and Stress Testing

‍Stress testing provides insights into how the portfolio might perform under adverse conditions.

Historical Stress Tests: Apply past financial crises scenarios to assess impact.
Hypothetical Scenarios: Model potential economic downturns, interest rate shocks, or geopolitical events.
Monte Carlo Simulations: Use probabilistic models to simulate various future outcomes.

Regularly auditing an investment portfolio enables institutional investors to maintain financial stability, meet fiduciary responsibilities, and optimize risk-adjusted returns. By evaluating performance, risk metrics, asset allocation, liquidity, compliance, and manager effectiveness, institutions can ensure their portfolios remain aligned with their investment objectives and long-term strategic goals.

Optimization Audits

Collaboration With Existing Brokers

Complementing the Expertise of Your Current Advisors

(And unlocking new opportunities along the way)

For non-profits, maintaining and growing investment portfolios is essential to ensuring long-term sustainability and achieving mission-driven goals. We understand the importance of respecting existing relationships with investment brokers and advisors while offering innovative solutions that enhance portfolio performance. Our approach is designed to complement the expertise of current advisors, introduce new opportunities, and align investments with the organization’s financial objectives.

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Our Collaborative Approach

1. Respecting Existing Relationships: We acknowledge the trusted relationships nonprofits have with their investment advisors. Our goal is to work collaboratively by adding value without disrupting these partnerships. We engage in transparent dialogue with advisors to ensure alignment and integration of our proprietary solutions within the existing investment strategy.

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2. Understanding Organizational Objectives: Before proposing any enhancements, we take the time to understand the nonprofit's mission, risk tolerance, liquidity needs, and long-term financial objectives. By aligning our solutions with these priorities, we ensure that investment enhancements support both the financial and operational goals of the organization.

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3. Introducing Proprietary Solutions: Our proprietary solutions are designed to complement traditional investment strategies. Whether through our proprietary investment solutions or alternative asset classes otherwise unavailable, we offer innovative options that can improve diversification, reduce risk exposure, and enhance returns.

4. Seamless Integration with Current Strategies: We work alongside existing advisors to ensure smooth integration of our solutions into the non-profit’s portfolio. This includes:

Providing research and data-driven insights to support informed decision-making.
Offering co-managed investment structures where applicable.
Introducing new asset classes that align with the organization’s mission and financial needs.

5. Ongoing Support and Performance Monitoring: Our involvement does not end after the initial implementation. We offer continuous support through:

Regular portfolio reviews and performance assessments.
Collaborative strategy meetings with existing advisors.
Adjustments based on market conditions and evolving organizational goals.

By working in partnership with a non-profit’s existing investment broker or advisor, we enhance portfolio performance while maintaining trusted relationships. Our solutions bring additional expertise, innovative opportunities, and mission-aligned strategies that contribute to long-term financial sustainability. Through a transparent and collaborative approach, we help non-profits achieve their investment goals without disrupting their established advisory partnerships.

Collaboration With Existing Brokers

Institutional Insurance As An Investment Alternative

What are the Advantages of Institutional Insurance?

(And why are they a smart alternative to fixed income and bonds)

Institutional insurance products, such as Credit Union-Owned Life Insurance (CUOLI), offer financial institutions a compelling alternative to traditional fixed-income and equity investments like bonds and stocks. These insurance solutions may not only provide competitive yields but also come with additional benefits that can enhance an institution's financial strategy.

Key Advantages of Institutional Insurance Over Traditional Fixed Income and Equity Investments:

Enhanced Yields: CUOLI policies often provide higher returns compared to conventional fixed-income assets and less volatility than traditional equity exposure. For instance, while traditional bank investments such as CD’s and debt securities might offer modest returns, BOLI policies can produce excess returns in comparison, thereby enhancing non-interest income.
Balance Sheet Strengthening: The cash value of these life insurance policies is considered a high-quality asset, contributing to the institution's financial stability. This can be particularly advantageous in managing liquidity and capital ratios.
Risk Management: Under current accounting rules, volatility in investment asset values is now more problematic than ever. Some of the more specialized policies available today allow credit unions to mitigate volatility and still participate in the upside of equity markets.
Protection for Institutions and Key Executives: In addition to serving as an investment vehicle, these policies also provide a death benefit that can be used to offset the financial impact of losing key executives, thereby serving as a form of key person insurance. Additionally, death benefits can be shared with insured executives, providing their families with additional peace-of-mind and/or a self-completing feature to their retirement plan.
Regulatory Compliance: Regulatory bodies like the National Credit Union Administration (NCUA) permit credit unions to invest in CUOLI under specific guidelines, allowing for diversification into these higher-yielding assets while remaining compliant with investment regulations. In summary, institutional insurance products like CUOLI present financial institutions with a robust alternative to traditional fixed-income and equity investments. They offer the dual benefits of potentially higher returns and strategic advantages such as key person coverage and balance sheet enhancement.

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Institutional Insurance As An Investment Alternative

Charitable Impact

How can you extend your charitable reach while maintaining fiscal responsibility? Acumen empowers educational institutions with highly strategic endowment solutions. Our complimentary consultations offer guidance on optimizing funds, impact investments, and grant strategies to align financial goals with your mission and drive measurable change while ensuring long-term stability.

Impact Opportunities

Charitable Endowment Program

Sustaining Your Mission

(And how the Charitable Endowment Program can benefit your organization.)

An endowment is a vital necessity for mission-driven organizations to secure their financial sustainability and ensure the longevity of their impact. It provides financial security and a reliable source of income to support the organization’s mission. However, for many nonprofits, the challenge lies in finding innovative ways to grow their endowment.

The Need for Endowment Growth: Planting Seeds Today for Tomorrow’s Success

Many nonprofit leaders and board members find themselves asking, "How much easier would things be today if our predecessors had planted the seeds for endowment growth a decade ago?" Building an endowment requires foresight, as it ensures the financial stability needed to sustain a mission well into the future. Yet, traditional approaches often rely on “hopes and promises”—trusting that donors will leave planned gifts at their deaths. While well-intentioned, this approach lacks certainty and often falls short of delivering on the full potential of endowment growth.

A Better Way: Guaranteed Endowment Growth with Key Donor Insurance

One transformative way to grow an endowment is by using Key Donor Insurance, a forward-thinking solution inspired by practices in the for-profit world. Similar to how businesses insure their executives with Key Person Insurance, nonprofits can protect and sustain their most critical asset—their loyal donors.

Here’s how Key Donor Insurance works:

The nonprofit identifies its key donors, those whose consistent annual contributions have a significant impact on the organization’s operations.
A Benefactor of the nonprofit organization facilitates the purchase of Key Donor Insurance on these donors, with the nonprofit as the irrevocable beneficiary of these policies.
Upon a donor’s passing, the insurance proceeds are directed into the endowment, ensuring their annual gift continues in perpetuity.

This approach addresses a critical challenge: when a key donor passes away, their ongoing contributions often cease, leaving a gap in funding. With Key Donor Insurance, nonprofits guarantee that these essential gifts not only continue but also contribute to the long-term growth of the endowment. This innovative solution resonates deeply with mission-driven organizations looking to secure their financial future.

Our unique approach:

At Acumen Financial Advantage, we’ve designed a transformative "Key Donor" insurance plan that can generate millions of additional income to your organization's endowment, foundation, or charity over the next 20-30 years. All at zero cost to the Endorsing Organization, their Charitable Entity, and the Donors in question.

Shifting from Hope to Certainty

Traditional endowment strategies rely on the hope that donors will honor their promises to leave gifts in their estate plans. However, Key Donor Insurance eliminates this uncertainty, allowing nonprofits to build their endowment with confidence. This strategy provides a guaranteed way to secure critical funding while ensuring that donor relationships are honored and their legacies preserved.

Why This Matters for Mission-Driven Organizations

By combining traditional endowment-building practices with tools like Key Donor Insurance, nonprofits can:

Achieve Financial Stability: Generate a consistent source of income to fund programs, operations, and future initiatives.
Sustain Donor Impact: Ensure that key donors’ annual gifts live on, even after their passing, reinforcing their commitment to the mission.
Foster Strategic Growth: Create a foundation that enables the organization to adapt to new challenges and expand its reach over time.
Engage Visionary Donors: Offer donors a way to leave a lasting legacy while supporting the organization in a meaningful and enduring way.

Reshaping the Future of Endowments

This dual-message approach—combining the proven value of traditional endowment growth with the guaranteed benefits of Key Donor Insurance—provides nonprofits with a holistic, forward-looking strategy. It shifts the narrative from “hopes and promises” to certainty and sustainability, ensuring that mission-driven organizations can continue their vital work for generations to come.

By planting the seeds for endowment growth today and embracing innovative solutions like Key Donor Insurance, nonprofits can transform their financial outlook and confidently fulfill their mission far into the future.

Charitable Endowment Program

Sustaining Your Mission

(And how the Charitable Endowment Program can benefit your organization.)

The Need for Endowment Growth: Planting Seeds Today for Tomorrow’s Success

A Better Way: Guaranteed Endowment Growth with Key Donor Insurance

Here’s how Key Donor Insurance works:

The nonprofit identifies its key donors, those whose consistent annual contributions have a significant impact on the organization’s operations.
A Benefactor of the nonprofit organization facilitates the purchase of Key Donor Insurance on these donors, with the nonprofit as the irrevocable beneficiary of these policies.
Upon a donor’s passing, the insurance proceeds are directed into the endowment, ensuring their annual gift continues in perpetuity.

Our unique approach:

Shifting from Hope to Certainty

Why This Matters for Mission-Driven Organizations

By combining traditional endowment-building practices with tools like Key Donor Insurance, nonprofits can:

Achieve Financial Stability: Generate a consistent source of income to fund programs, operations, and future initiatives.
Sustain Donor Impact: Ensure that key donors’ annual gifts live on, even after their passing, reinforcing their commitment to the mission.
Foster Strategic Growth: Create a foundation that enables the organization to adapt to new challenges and expand its reach over time.
Engage Visionary Donors: Offer donors a way to leave a lasting legacy while supporting the organization in a meaningful and enduring way.

Reshaping the Future of Endowments

Sustaining Your Mission: A Smarter Approach to Endowment Growth

Building a strong endowment is essential for nonprofits seeking long-term financial stability. Traditional methods rely on uncertain donor commitments, but Key Donor Insurance offers a guaranteed way to grow your endowment—ensuring your mission thrives for generations. Discover how this innovative solution can provide lasting financial security for your organization.

Partnering with Organizations Nationwide

We’re privileged to have had such a positive impact on the talent, financial performance, and communities of so many mission-driven organizations across the country.

Select from the highlighted states below to read client testimonials for a sampling of their experiences with our team and click here to view our complete list of clients.

Our Clients

Ready for results?
Let’s talk.

Achieving outsized results requires a more intimate, white-glove approach to service, limiting the number of clients we take on at a single time.

Contact us for a brief discovery consultation so our advisory team can best prioritize your needs.

Get In Touch

FAQs

Here are some common questions we receive about our services and solutions.

What is a SERP?

A SERP is a non-qualified supplemental retirement plan created to boost the retirement benefits of its participants. Unlike 401(k) and 457(b) plans, which are subject to strict contribution limits, SERPs (such as 457(f) or Split Dollar plans) offer flexibility with no restrictions on the amount that can be allocated to participants.

Why are SERPs Ideal for mission driven organizations?

SERPs provide an effective way to reward your top employees and retain them with competitive, regulation-compliant compensation plans that offer unlimited potential for tax-deferred savings.

What is your approach?

We focus on tailored strategies that align with your unique mission. Our approach combines industry expertise with innovative solutions to maximize impact. We believe in measurable results that drive your organization forward.

Who do you serve?

We proudly serve a variety of mission-driven organizations, including credit unions, healthcare providers, educational institutions, and nonprofits. Our expertise is designed to meet the specific needs of these sectors. We understand their challenges and are committed to delivering impactful solutions.

What solutions do you offer?

Our solutions include executive retention strategies, increasing yield on investments, and maximizing charitable impact. Each solution is customized to ensure it meets your organization's goals. We aim to enhance your operational efficiency and effectiveness.

How do you measure success?

Success is measured through the tangible outcomes we achieve for our clients. We set clear benchmarks and track progress meticulously. Our goal is to ensure that every initiative leads to significant, measurable impact.

Can you customize solutions?

Absolutely! We believe in creating bespoke solutions tailored to your specific needs. Our team collaborates closely with you to understand your objectives and challenges. This ensures that our strategies are perfectly aligned with your mission.

Uplifting educational leadership & legacy.

Financial solutions that deliver well beyond the status quo.

Your institution and resources matter more here.

Our unrivaled expertise in analyzing the latest market trends and tax codes alongside your individual institution’s data means we deliver solutions that are not only extremely cost-effective, but uniquely designed to foster long-term growth.

Trusted by

Solutions for Lasting Impact

Executive Retention

Increasing Yield

Charitable Impact

Sustaining Your Mission: A Smarter Approach to Endowment Growth

Partnering with Organizations Nationwide

American Retirement Association

Brian Graff, CEO

Harris Health

Dr. Esmaeil Porsa, CEO

Highmark Credit Union

John Carlson, CEO

Brookings Health System

Jason Merkley, CEO

U of I Community Credit Union

Chris Harlan, CEO

Ocean Air (CBC FCU)

Rick Weber, President & CEO

Our Clients

Ready for results?
Let’s talk.

FAQs

Still have questions?