STRATEGY STUDIO / PUBLIC DATA EXPLORER

NALC HEALTH BENEFIT PLAN FOR EMPLOYEES AND STAFF: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NALC HEALTH BENEFIT PLAN FOR EMPLOYEES AND STAFF (EIN 54-1875242)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202433189349310578
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)
Return2024-11-13T16:38:09-06:00ReturnTs
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)
EIN541875242EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NALC HEALTH BENEFIT PLAN FORBusinessNameLine1Txt
Business Name Line2EMPLOYEES AND STAFFBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% STEPHANIE STEWART ASST ADMIInCareOfNm
Business Name ControlNALCBusinessNameControlTxt
Phone7037294677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120547 WAVERLY COURTAddressLine1Txt
CityASHBURNCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20149ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANIE STEWARTPersonNm
Person TitleASST. ADMINISTRATORPersonTitleTxt
Phone7037294677PhoneNum
Signature2024-11-12SignatureDt
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
Preparation2024-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEPHANIE STEWARTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line120547 WAVERLY COURTAddressLine1Txt
CityASHBURNCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20149ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,632,031GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1997FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionA WELFARE BENEFIT PLAN THAT COVERS EMPLOYEES & ANNUITANTS, AND THEIR ELIGIBLE DEPENDENTS & SURVIVORS, OF THE NATIONAL ASSOCIATION OF LETTER CARRIERS AND ITS RELATED ENTITIES.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
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$11,529,682PYProgramServiceRevenueAmt
CY Program Service Revenue$13,842,901CYProgramServiceRevenueAmt
PY Investment Income-$172,987PYInvestmentIncomeAmt
CY Investment Income$26,499CYInvestmentIncomeAmt
PY Other Revenue$4,462PYOtherRevenueAmt
CY Other Revenue$13,950CYOtherRevenueAmt
PY Total Revenue$11,361,157PYTotalRevenueAmt
CY Total Revenue$13,883,350CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$14,233,035PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$13,189,011CYBenefitsPaidToMembersAmt
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$933,632PYOtherExpensesAmt
CY Other Expenses$1,454,053CYOtherExpensesAmt
PY Total Expenses$15,166,667PYTotalExpensesAmt
CY Total Expenses$14,643,064CYTotalExpensesAmt
PY Revenues Less Expenses-$3,805,510PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$759,714CYRevenuesLessExpensesAmt
Total Assets BOY$11,517,966TotalAssetsBOYAmt
Total Assets EOY$11,506,166TotalAssetsEOYAmt
Total Liabilities BOY$801,858TotalLiabilitiesBOYAmt
Total Liabilities EOY$700,927TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,716,108NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,805,239NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS THE TRUST FOR A WELFARE BENEFIT PLAN THAT COVERS EMPLOYEES AND ANNUITANTS, AND THEIR ELIGIBLE DEPENDENTS AND SURVIVORS, OF THE NATIONAL ASSOCIATION OF LETTER CARRIERS, A TAX-EXEMPT ORGANIZATION, AND ITS RELATED ENTITIES. THE ORGANIZATION IS AN EMPLOYEE BENEFIT PLAN SUBJECT TO THE LAWS OF EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescFUNDED HEALTH BENEFITS (MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, AND DENTAL) FOR ELIGIBLE PLAN PARTICIPANTS AND THEIR COVERED DEPENDENTS AND 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 Document647IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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 Members3GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEPHANIE STEWART ASST ADMIPersonNm
Phone7037294677PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120547 WAVERLY COURTAddressLine1Txt
CityASHBURNCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20149ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
BRIAN RENFROE
ADMINISTRATOR1.039.0Yes (X)$0$272,001$50,811
STEPHANIE STEWART
ASST ADMINISTRATOR5.035.0Yes (X)$0$226,098$55,471
RICK LAFOLLETTE
CONTROLLER33.02.0$0$132,385$136,034Yes (X)
BERNARD PERLMUTTER
ASSISTANT ADMINISTRATOR34.01.0$0$148,522$91,822Yes (X)
JARDINE BERNITA
SUPERINTENDENT OF CLAIMS1.034.0$0$115,864$70,525Yes (X)
SHEWBRIDGE HOWARD
ISS MANAGER1.034.0$0$109,624$47,937Yes (X)
ELHAM GHATRI
ASSISTANT CONTROLLER2.033.0$0$110,482$39,661Yes (X)
SANDRA LAEMMEL
TRUSTEE1.039.0$0$43,268$77,965Yes (X)
CHARLES HEEGE
TRUSTEE1.039.0$0$42,312$61,469Yes (X)
LAWRENCE D BROWN JR
TRUSTEE1.039.0$0$44,236$8,753Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,244,792TotReportableCompRltdOrgAmt
Total Other Compensation$640,448TotalOtherCompensationAmt
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
NALC HEALTH BENEFIT PLAN
20547 WAVERLY COURTASHBURNVA20149CONTRACT LABOR$730,230
CIGNA HEALTHCARE
10490 LITTLE PATUXENT PKWY STE 400COLUMBIAMD21044NETWORK ADMIN FEES$161,068
WILLIS TOWERS WATSON
800 NORTH GLEBE ROAD FLOOR 10ARLINGTONVA22203ACTUARIAL SERVICES$132,871
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 CONTRIBUTIONS525100$13,017,490$13,017,490
PARTICIPANT CONTRIBUTIONS525100$825,411$825,411
FieldValueIRS element (for citing)
Total Program Service Revenue$13,842,901TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$225,914TotalRevenueColumnAmt
Exclusion$225,914ExclusionAmt

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,549,266SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,748,681SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$199,415SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$199,415TotalRevenueColumnAmt
Exclusion-$199,415ExclusionAmt
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 (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DISBURSEMENT WRITE-OFF525100$10,772$10,772
OTHER INCOME900099$3,178$3,178
FieldValueIRS element (for citing)
Other Revenue Total$13,950OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,883,350TotalRevenueColumnAmt
Related Or Exempt Func Income$13,856,851RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$26,499ExclusionAmt

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$13,189,011TotalAmt

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$55,433TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$91,421TotalAmt

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$37,898TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$295,764TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$64,152TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$47,155TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$39,291TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$239TotalAmt

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$15,446TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ALLOCATED LABOR$730,230
PROGRAM COMPLIANT INCIDENTALS$38,737
CONTRACT DISCOUNT SAVINGS$19,867
EQUIPMENT EXPENSES$9,807

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,613TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,643,064TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

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

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$138,678BOYAmt
EOY$567,365EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,790,647BOYAmt
EOY$2,304,449EOYAmt

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$676BOYAmt
EOY$676EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,046BOYAmt
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$9,398,145BOYAmt
EOY$8,527,167EOYAmt

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$188,774BOYAmt
EOY$106,509EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,517,966BOYAmt
EOY$11,506,166EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$207,114BOYAmt
EOY$80,501EOYAmt

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$594,744BOYAmt
EOY$620,426EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$801,858BOYAmt
EOY$700,927EOYAmt
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$10,716,108BOYAmt
EOY$10,805,239EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,716,108BOYAmt
EOY$10,805,239EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,517,966BOYAmt
EOY$11,506,166EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$759,714ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$848,845NetUnrlzdGainsLossesInvstAmt
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 (4 entries)

DescDescAmtAmt
DUE TO RELATED ENTITY$389,413
OUTSTANDING BENEFIT CHECKS$150,736
OBLIGATION TO REFUND COLLATERAL$66,350
UNREALIZED LOSS ON SECURITIES$13,927
FieldValueIRS element (for citing)
Total Liability$620,426TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,694,297TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$848,845NetUnrealizedGainsInvstAmt
Revenue Not Reported$848,845RevenueNotReportedAmt
Revenue Subtotal$13,845,452RevenueSubtotalAmt
Investment Expenses Not Incld$37,898InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$37,898RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,883,350TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,605,166TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$14,605,166ExpensesSubtotalAmt
Investment Expenses Not Incld2$37,898InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$37,898ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,643,064TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2 - FIN 48 FOOTNOTE:FormAndLineReferenceDesc
ExplanationAccounting principles generally accepted in the United States of America REQUIRE management to evaluate tax positions taken and recognize an income tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax-related interest or penalties for the periods presented in these financial statements.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 (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JARDINE BERNITA
SUPERINTENDENT OF CLAIMS$0$115,864$0$0$0$0$0$49,279$0$21,246$0$186,389$0$0
STEPHANIE STEWART
ASST ADMINISTRATOR$0$196,974$0$0$0$29,124$0$55,471$0$0$0$281,569$0$0
BERNARD PERLMUTTER
ASSISTANT ADMINISTRATOR$0$148,522$0$0$0$0$0$70,576$0$21,246$0$240,344$0$0
RICK LAFOLLETTE
CONTROLLER$0$131,989$0$0$0$396$0$114,788$0$21,246$0$268,419$0$0
SHEWBRIDGE HOWARD
ISS MANAGER$0$109,624$0$0$0$0$0$37,767$0$10,170$0$157,561$0$0
ELHAM GHATRI
ASSISTANT CONTROLLER$0$110,482$0$0$0$0$0$29,491$0$10,170$0$150,143$0$0
BRIAN RENFROE
ADMINISTRATOR$0$245,450$0$0$0$26,551$0$37,871$0$12,940$0$322,812$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II, COLUMN C - DEFERRED COMPENSATION:FormAndLineReferenceDesc
ExplanationREPRESENTS THE ANNUAL CHANGE IN THE ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1 - ORGANIZATION MISSION:THE ORGANIZATION IS THE TRUST FOR A WELFARE BENEFIT PLAN THAT COVERS EMPLOYEES AND ANNUITANTS, AND THEIR ELIGIBLE DEPENDENTS AND SURVIVORS, OF THE NATIONAL ASSOCIATION OF LETTER CARRIERS, A TAX-EXEMPT ORGANIZATION, AND ITS RELATED ENTITIES. THE ORGANIZATION IS AN EMPLOYEE BENEFIT PLAN SUBJECT TO THE LAWS OF EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.
PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIPBOARD MEMBERS BRIAN RENFROE, STEPHANIE M. STEWAR, LAWRENCE D. BROWN JR., CHARLES HEEGE, AND SANDRA LAEMMEL SERVE AS THE PRESIDENT, EXECUTIVE VICE PRESIDENT, DIRECTOR OF HEALTH BENEFITS, TRUSTEE, TRUSTEE, AND TRUSTEE, RESPECTIVELY, FOR THE NATIONAL ASSOCIATION OF LETTER CARRIERS.
PART VI, SECTION A, LINE 8B - OTHER COMMITTEES:THE PLAN HAS NO OTHER COMMITTEES OUTSIDE OF THE BOARD OF TRUSTEES.
PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:THE FORM 990 IS REVIEWED BY THE PLAN ADMINISTRATOR BEFORE THE FORM IS SIGNED AND FILED.
PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS AND F/S:THE PLAN DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; EXCEPT AS MAY BE REQUIRED UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 OR APPLICABLE STATE LAW.
PART VII, SECTION A, COLUMN F - AMOUNTS IN OTHER COMPENSATION:$543,430 INCLUDES THE AMOUNTS CALCULATED BY THE PLAN ACTUARY AS TO THE CHANGE IN ACTUARIAL VALUE IN DEFINED BENEFITS. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE ADMINISTRATOR AND TRUSTEES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACdPublic Charity StatusPublicCharityStatusTxt
USLC MUTUAL BENEFIT ASSOCIATION
100 INDIANA AVE NW STE 510WASHINGTONDC20001620476257BENEFIT PLANDC501(c)(5)NALCfalse
NALC ANNUITY FUND
20547 WAVERLY COURTASHBURNVA20149526038252PENSION FUNDDC401(a)NALCfalse
NATIONAL ASSOCIATION OF LETTER CARRIERS
100 INDIANA AVE NWWASHINGTONDC20001530114650LABOR ORGDC501(c)(5)NAfalse
NALC COMM ON LETTER CARRIERS POLITICAL
100 INDIANA AVE NWWASHINGTONDC20001521269023POLITICAL ORGDC527NALCfalse
NALCREST
PO BOX 6359NALCRESTFL33856591004167SENIOR LIVINGFL501(c)(4)NALCfalse
TRUSTEES NALC HEALTH BENEFIT PLAN
20547 WAVERLY COURTASHBURNVA20149PLAN SPONSORVAfalseN/A
NALC DISASTER RELIEF FOUNDATION
100 INDIANA AVENUE NWWASHINGTONDC20001831184866DISASTER RELFDC501(C)(3)NAfalse7
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 FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd