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THE RAILRD EMPLYS NATI EARL RETIRE MAJOR MEDCL BENEFIT PLAN TRUST: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE RAILRD EMPLYS NATI EARL RETIRE MAJOR MEDCL BENEFIT PLAN TRUST (EIN 52-1184357)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-12
IRS object ID
202413179349308766
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-12T16:54:03-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14600 EAST WEST HWY 900AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208143423ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521184357EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Railroad Employees National EarlyBusinessNameLine1Txt
Business Name Line2Retirement Major Medical Benefit PlanBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% THE PLANInCareOfNm
Business Name ControlRAILBusinessNameControlTxt
Phone5713367600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 - 18TH STREET SOUTH Suite 750AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFFREY RODGERSPersonNm
Person TitleNCCC CHAIRMANPersonTitleTxt
Phone5713367600PhoneNum
Signature2024-11-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD RUVELSONPreparerPersonNm
PTINP00234075PTIN
Phone3012726000PhoneNum
Preparation2024-11-04PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY RODGERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 - 18TH STREET SOUTH 750AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$76,829,466GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1978FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROVIDE EMPLOYEE WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$92,853,275PYProgramServiceRevenueAmt
CY Program Service Revenue$75,617,529CYProgramServiceRevenueAmt
PY Investment Income$451,205PYInvestmentIncomeAmt
CY Investment Income$1,127,140CYInvestmentIncomeAmt
PY Other Revenue$34,702PYOtherRevenueAmt
CY Other Revenue$84,797CYOtherRevenueAmt
PY Total Revenue$93,339,182PYTotalRevenueAmt
CY Total Revenue$76,829,466CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$101,298,629PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$75,808,148CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,005,528PYOtherExpensesAmt
CY Other Expenses$4,578,351CYOtherExpensesAmt
PY Total Expenses$107,304,157PYTotalExpensesAmt
CY Total Expenses$80,386,499CYTotalExpensesAmt
PY Revenues Less Expenses-$13,964,975PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,557,033CYRevenuesLessExpensesAmt
Total Assets BOY$38,251,441TotalAssetsBOYAmt
Total Assets EOY$34,589,768TotalAssetsEOYAmt
Total Liabilities BOY$573,517TotalLiabilitiesBOYAmt
Total Liabilities EOY$468,877TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$37,677,924NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$34,120,891NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE EMPLOYEE WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDES HEALTH AND RELATED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE PLANPersonNm
Phone5713367600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 18TH STREET SOUTH SUITE 750AddressLine1Txt
CityarlingtonCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Brendan Branon
NCCC CHAIRMAN2.038.0Yes (X)$0$1,069,861$99,225
JACOB McCAHILL
NCCC COMM MBR 1/1 TO 4/14/231.039.0Yes (X)$0$0$0
ROB KAROV
NCCC COMM MBR 1/1 TO 10/19/231.039.0Yes (X)$0$0$0
JEFF WALL
NCCC COMM MBR1.039.0Yes (X)$0$0$0
THOMAS SULLIVAN
NCCC COMM MBR1.039.0Yes (X)$0$0$0
MAQUILING PARKERSON
NCCC COMM MBR1.039.0Yes (X)$0$0$0
WAI WONG
NCCC COMM MBR1.039.0Yes (X)$0$0$0
SAM MACEDONIO
NCCC COMM MBR10/19 TO 12/31/231.039.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,069,861TotReportableCompRltdOrgAmt
Total Other Compensation$99,225TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
UnitedHealthcare
185 Aslyum StreetHARTFORDCT06103Contr Administr$4,174,976
Express Scripts Inc
400 Parsons Pond DriveFRANKLIN LAKESNJ07417Contr Administr$171,355
TMDG LLC
500 East Pratt StreetBALTIMOREMD21202Accounting$162,459
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$70,491,601$70,491,601
COBRA CONTRIBUTIONS900099$5,125,928$5,125,928
FieldValueIRS element (for citing)
Total Program Service Revenue$75,617,529TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,127,140TotalRevenueColumnAmt
Exclusion$1,127,140ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$84,797TotalRevenueColumnAmt
Related Or Exempt Func Income$84,797RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$84,797OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$76,829,466TotalRevenueColumnAmt
Related Or Exempt Func Income$75,702,326RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,127,140ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$75,808,148TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$162,459TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$42,140TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$22,450TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,971TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescADMINISTRATIONDesc
Total$4,346,331TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$80,386,499TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$5,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$23,542,881BOYAmt
EOY$21,104,082EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$14,698,560BOYAmt
EOY$13,480,686EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$38,251,441BOYAmt
EOY$34,589,768EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$89,545BOYAmt
EOY$115,468EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$483,972BOYAmt
EOY$353,409EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$573,517BOYAmt
EOY$468,877EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$37,677,924BOYAmt
EOY$34,120,891EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,677,924BOYAmt
EOY$34,120,891EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$38,251,441BOYAmt
EOY$34,589,768EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,557,033ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPREPAID COBRA CONTRIBUTIONSDesc
Amt$353,409Amt
FieldValueIRS element (for citing)
Total Liability$353,409TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$76,787,326TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$76,787,326RevenueSubtotalAmt
Investment Expenses Not Incld$42,140InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$42,140RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$76,829,466TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$80,344,359TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$80,344,359ExpensesSubtotalAmt
Investment Expenses Not Incld2$42,140InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$42,140ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$80,386,499TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE IRS STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBrendan BranonPersonNm
TitleNCCC CHAIRMANTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$555,386CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$513,665BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$810OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$30,669DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$73,706NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$1,174,236TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART I, LINE 22IN ACCORDANCE WITH THE INSTRUCTIONS FOR COMPLETING THE FEDERAL FORM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. 2023 2022 HEALTH CLAIMS PAYABLE $1,880,861 $2,275,823 CLAIMS INCURRED BUT NOT REPORTED $2,694,244 $3,613,764 TOTAL OBLIGATIONS OTHER THAN POST-RETIREMENT BENEFIT OBLIGATIONS $4,575,105 $5,889,587 POSTRETIREMENT BENEFIT OBLIGATIONS $2,398,862,756 $2,187,912,206 TOTAL PLAN BENEFIT OBLIGATIONS $2,403,437,861 $2,193,801,793
FORM 990, PART VI, SECTION A, LINE 3CLAIMS PROCESSING AND ADMINISTRATION DUTIES HAVE BEEN DELEGATED TO THIRD PARTY ADMINISTRATORS. IN ADDITION, ONE THIRD PARTY ADMINISTRATOR ACTS AS THE CENTRAL ADMINISTRATOR WHOSE DUTIES INCLUDE ADMINISTRATIVE SERVICES RELATING TO THE MAINTENANCE AND PREPARATION OF THE PLAN'S FINANCIAL RECORDS (INCLUDES RECEIVING AND COMPILING INFORMATION FROM ALL OTHER THIRD PARTY ADMINISTRATORS) AND THE DETERMINATION AND MAINTENANCE OF EMPLOYEE ELIGIBILITY (INCLUDES RECEIVING WORK HISTORY REPORTING FROM THE PARTICIPATING RAILROADS, MAINTAINING EMPLOYEE ELIGIBILITY RECORDS, AND DETERMINING ELIGIBILITY BASED ON WORK HISTORY AS WELL AS INFORMATION FROM OTHER RAILROAD ORGANIZATIONS).
FORM 990, PART VI, SECTION A, LINE 8AGENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED.
FORM 990, PART VI, SECTION A, LINE 8BGENERALLY SPEAKING ACTIONS TAKEN BY THE GOVERNING BODY ARE CONTEMPORANEOUSLY DOCUMENTED. HOWEVER, FROM TIME TO TIME, THERE MAY BE ACTION TAKEN BY THE GOVERNING BODY THROUGH INFORMAL CONCURRENCE THAT IS NOT CONTEMPORANEOUSLY DOCUMENTED.
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS COMPILED BY THE PLAN'S AUDITOR AND DRAFT COPIES ARE PROVIDED TO A REPRESENTATIVE OF THE PLAN. THE PLAN REPRESENTATIVE COMPARES ALL FINANCIAL INFORMATION CONTAINED IN THE 990 TO THE PLAN'S AUDITED FINANCIAL STATEMENTS TO ENSURE AMOUNTS ARE CONSISTENT AND IN AGREEMENT. ALL NON-FINANCIAL INFORMATION CONTAINED WITHIN THE 990 IS ALSO REVIEWED FOR ACCURACY. ALL QUESTIONS AND/OR CONCERNS ARE DISCUSSED WITH THE AUDITOR. ONCE ALL QUESTIONS ARE REMEDIED, THE PLAN REPRESENTATIVE DISTRIBUTES COPIES OF THE 990 TO THE CHAIRMAN OF THE NCCC (THE GOVERNING BODY). AMOUNTS ARE REVIEWED AND ANY RECOMMENDATIONS, ADJUSTMENTS OR CHANGES ARE DISCUSSED WITH THE PLAN REPRESENTATIVE AND PLAN AUDITOR. ALL APPROPRIATE CHANGES ARE THEN MADE TO THE 990. THE FINAL DOCUMENT IS REVIEWED AND SIGNED BY THE CHAIRMAN, FILED WITH THE IRS AND A COPY IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION C, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART VI, SECTION B. POLICIES, LINES 12 - 14ALTHOUGH NO WRITTEN CONFLICT OF INTEREST, WHISTLEBLOWER, OR DOCUMENT RETENTION AND DESTRUCTION POLICIES HAVE BEEN IMPLEMENTED FOR THE GOVERNING COMMITTEE OF THE PLAN, THE ORGANIZATIONS THAT HAVE BEEN DELEGATED MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, OR TRUSTEES HAVE SUCH POLICIES IN PLACE.
FORM 990, PART VI, SECTION B. POLICIES, LINE 15A AND 15BNO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTOR COMPENSATION.
FORM 990, PART VII, SECTION AOFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES. THE PLAN IS MANAGED BY THE NATIONAL CARRIERS' CONFERENCE COMMITTEE. THE COMMITTEE IS THE PLAN SPONSOR AND IS LOCATED AT: NATIONAL CARRIERS' CONFERENCE COMMITTEE 251 18TH STREET, SOUTH SUITE 750 ARLINGTON, VA 22202 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES.
FORM 990, PART IXSTATEMENT OF FUNCTIONAL EXPENSES HEALTH CLAIMS $53,220,144 PRESCRIPTION DRUGS $22,588,004 TOTAL $75,808,148

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
National Railway Labor Conference
251 - 18th St South Ste 750ArlingtonVA22202362491193National reprVA501(C)(6)NAfalse
The Railroad EE's National Dental Plan
251 - 18th St South Ste 750ArlingtonVA22202521102730Employee WelfVA501(C)(9)NAfalse
Maint of Way EE's Supp Sick Benefit Plan
251 - 18th St South Ste 750ArlingtonVA22202521162945Employee WelfVA501(C)(9)NAfalse
SSBP Covering RR Shop Craft & Signal EEs
251 - 18th St South Ste 750ArlingtonVA22202521162946Employee WelfVA501(C)(9)NAfalse
The RR EEs National Health FSA Plan
251 - 18th St South Ste 750ArlingtonVA22202800868908Employee WelfVA501(C)(9)NAfalse
National Carriers' Conference Committee
251 - 18TH ST SOUTH STE 750ARLINGTONVA22202521036399PLAN SPONSORVA501(C)(9)falseN/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (43 entries)

Primary ActivitiesPrimaryActivitiesTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
Alton & Southern Railroad
Contr EmployerNAfalse
The Belt Railway Co of Chicago
Contr EmployerNAfalse
Portland Terminal Railroad Co
Contr EmployerNAfalse
Idaho & Sedalia Transportation Co LLC
Contr EmployerNAfalse
New Orleans Public Belt Railroad
Contr EmployerNAfalse
PROVIDENCE & WORCHESTER RAILROAD COMPANY
Contr EmployerfalseN/A
LOUISIANA & NORTH WEST RAILROAD
Contr EmployerfalseN/A
THE COLORADO & WYOMING RAILWAY
Contr EmployerfalseN/A
DELAWARE & HUDSON RAILROAD
Contr EmployerfalseN/A
GARY RAILWAY
Contr EmployerfalseN/A
TERMINAL RAILWAY ALABAMA STATE DOCKS
Contr EmployerfalseN/A
INDIANA HARBOR BELT
Contr EmployerfalseN/A
ILLINOIS CENTRAL RAILROAD
Contr EmployerfalseN/A
KANSAS CITY SOUTHERN RAILWAY
Contr EmployerfalseN/A
KANSAS CITY TERMINAL RAILWAY
Contr EmployerfalseN/A
UNION RAILROAD COMPANY
Contr EmployerfalseN/A
SOO LINE RAILROAD COMPANY
Contr EmployerfalseN/A
CONRAIL CORPORATION
Contr EmployerfalseN/A
PORT TERMINAL RAILROAD ASSOC
Contr EmployerfalseN/A
TEXAS CITY TERMINAL RAILWAY
Contr EmployerfalseN/A
MISSISSIPPI EXPORT RAILROAD
Contr EmployerfalseN/A
IOWA INTERSTATE RAILROAD LTD
Contr EmployerfalseN/A
CSX TRANSPORTATION
Contr EmployerfalseN/A
TERMINAL RAILROAD ASSOC OF ST LOUIS
Contr EmployerfalseN/A
CENTRAL CALIFORNIA TRACTION
Contr EmployerfalseN/A
SPRINGFIELD TERMINAL RAILWAY
Contr EmployerfalseN/A
STOCKTON TERMINAL & EASTERN RAILROAD
Contr EmployerfalseN/A
BURLINGTON NORTHERN INC
Contr EmployerfalseN/A
THE TEXAS MEXICAN RAILWAY
Contr EmployerfalseN/A
UNION PACIFIC RAILROAD
Contr EmployerfalseN/A
CHICAGO SOUTH SHORE&SOUTH BEND RAILROAD
Contr EmployerfalseN/A
WICHITA TERMINAL ASSOCIATION
Contr EmployerfalseN/A
ALBANY PORT RAILROAD CORPORATION
Contr EmployerfalseN/A
NORTHEAST ILLINOIS RAILROAD
Contr EmployerfalseN/A
NORFOLK SOUTHERN CORPORATION
Contr EmployerfalseN/A
NORTHERN INDIANA COMMUTER TRANS DISTRICT
Contr EmployerfalseN/A
FORE RIVER TRANSPORTATION
Contr EmployerfalseN/A
CHICAGO RAIL LINK
Contr EmployerfalseN/A
GREAT WESTERN RAILWAY OF COLORADO
Contr EmployerfalseN/A
LONGVIEW SWITCHING COMPANY
Contr EmployerfalseN/A
LOS ANGELES JUNCTION
Contr EmployerfalseN/A
SOUTH CAROLINA PUBLIC RAILWAY
Contr EmployerfalseN/A
PITTSBURG & SHAWMUT
Contr EmployerfalseN/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd