2023-11-15T23:44:56-06:00 2022-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-01-01 541875242 NALC HEALTH BENEFIT PLAN FOR EMPLOYEES AND STAFF % STEPHANIE STEWART ASST ADMI NALC 7037294677 20547 WAVERLY COURT ASHBURN VA 20149 STEPHANIE STEWART ASST. ADMINISTRATOR 7037294677 2023-11-15 true STEPHANIE STEWART 999009999 RICHARD RUVELSON P00234075 3012726000 2023-11-15 3 2022 2023-04-26 12:10:37Z STEPHANIE STEWART 20547 WAVERLY COURT ASHBURN VA 20149 17385082 false X N/A X 1997 VA A WELFARE BENEFIT PLAN THAT COVERS EMPLOYEES & ANNUITANTS, AND THEIR ELIGIBLE DEPENDENTS & SURVIVORS, OF THE NATIONAL ASSOCIATION OF LETTER CARRIERS AND ITS RELATED ENTITIES. 3 0 0 0 0 0 0 0 11163625 11529682 2668531 -172987 3066 4462 13835222 11361157 0 0 11799926 14233035 0 0 0 0 0 1297540 933632 13097466 15166667 737756 -3805510 17172747 11517966 858192 801858 16314555 10716108 X SEE SCHEDULE O. false false FUNDED HEALTH BENEFITS (MEDICAL, HOSPITAL, SURGICAL, MAJOR MEDICAL, AND DENTAL) FOR ELIGIBLE PLAN PARTICIPANTS AND THEIR COVERED DEPENDENTS AND BENEFICIARIES. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 661 0 true 0 false false false false false false false false X 3 0 true false false false false false false true false false false true false true true false false false X STEPHANIE STEWART ASST ADMI 7037294677 20547 WAVERLY COURT ASHBURN VA 20149 X FREDERIC V ROLANDO ADMINISTRATOR thru 12/17/22 1.0 39.0 X 0 272984 17432 BRIAN RENFROE ADMINISTRATOR 1.0 39.0 X 0 220990 42001 STEPHANIE STEWART ASST ADMINISTRATOR 5.0 35.0 X 0 210958 42190 RICK LAFOLLETE CONTROLLER 2.0 33.0 X 0 125776 116545 BERNARD PERLMUTTER Assistant Administrator 1.0 34.0 X 0 141125 79378 JARDINE BERNITA SUPERINTENDENT OF CLAIMS 1.0 34.0 X 0 108513 61066 SHEWBRIDGE HOWARD ISS MANAGER 1.0 34.0 X 0 104362 42677 ELHAM GHATRI ASSISTANT CONTROLLER 2.0 33.0 X 0 104691 35071 MACK I JULION TRUSTEE thru 12/17/22 1.0 39.0 X 0 46798 68205 SANDRA LAEMMEL TRUSTEE 1.0 39.0 X 0 41129 45508 LAWRENCE D BROWN JR TRUSTEE 1.0 39.0 X 0 42309 12125 CHARLES HEEGE TRUSTEE 1.0 39.0 X 0 1784 0 0 1421419 562198 0 false true false NALC HEALTH BENEFIT PLAN 20547 WAVERLY COURT ASHBURN VA 20149 CONTRACT LABOR 323906 CIGNA HEALTHCARE 10490 LITTLE PATUXENT PKWY STE 400 COLUMBIA MD 21044 NETWORK ADMIN FEES 191440 WILLIS TOWERS WATSON 800 NORTH GLEBE ROAD FLOOR 10 ARLINGTON VA 22203 ACTUARIAL SERVICES 107648 3 0 EMPLOYER CONTRIBUTIONS 525100 10878266 10878266 PARTICIPANT CONTRIBUTIONS 525100 651416 651416 11529682 287308 287308 0 0 0 0 0 5563630 6023925 -460295 -460295 -460295 0 0 0 0 0 0 0 0 0 DISBURSEMENT WRITE-OFF 525100 4040 4040 OTHER INCOME 900099 422 422 4462 11361157 11534144 -172987 X 0 0 0 14233035 0 0 0 0 0 0 0 29269 66428 0 0 55137 273358 0 37258 37026 0 42098 250 0 0 0 0 0 4360 ALLOCATED LABOR 323906 PROGRAM COMPLIANT INCIDENTALS 30035 CONTRACT DISCOUNT SAVINGS 18339 ACA EXCISE FEES 3755 12413 15166667 0 0 235318 138678 0 0 1791364 1790647 0 0 0 0 0 0 676 676 498 1046 0 0 14840756 9398145 0 0 0 0 0 0 304135 188774 17172747 11517966 94402 207114 0 0 0 0 0 0 0 0 0 0 0 0 0 0 763790 594744 858192 801858 X 0 0 0 0 16314555 10716108 16314555 10716108 17172747 11517966 -3805510 -1792937 X false true X true false 0 DUE TO RELATED ENTITY 273173 OUTSTANDING BENEFIT CHECKS 162708 UNREALIZED LOSS ON SECURITIES LEND 13963 OBLIGATION TO REFUND COLLATERAL 144900 594744 X 9513083 -1792937 -1792937 11306020 55137 55137 11361157 15111530 15111530 55137 55137 15166667 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting 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, 2022, and 2021 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. false false false JARDINE BERNITA SUPERINTENDENT OF CLAIMS 0 108513 0 0 0 0 0 41164 0 19902 0 169579 0 0 FREDERIC V ROLANDO ADMINISTRATOR thru 12/17/22 0 242354 0 0 0 30630 0 17282 0 150 0 290416 0 0 STEPHANIE STEWART ASST ADMINISTRATOR 0 182740 0 0 0 28218 0 42190 0 0 0 253148 0 0 BERNARD PERLMUTTER Assistant Administrator 0 141125 0 0 0 0 0 59476 0 19902 0 220503 0 0 RICK LAFOLLETE CONTROLLER 0 125776 0 0 0 0 0 96643 0 19902 0 242321 0 0 BRIAN RENFROE ADMINISTRATOR 0 199681 0 0 0 21309 0 29781 0 12220 0 262991 0 0 PART II, COLUMN C - DEFERRED COMPENSATION: REPRESENTS THE ANNUAL CHANGE IN THE ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. 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 RELATIONSHIP BOARD MEMBERS FREDERIC V. ROLANDO (THRU HIS DEPARTURE 12/17/22), BRIAN RENFROE, STEPHANIE M. STEWART, MACK I. JULIAN (THRU HIS DEPARTURE 12/17/22), LAWRENCE D. BROWN JR., 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: $471,495 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. USLC MUTUAL BENEFIT ASSOCIATION 100 INDIANA AVE NW STE 510 WASHINGTON DC 20001 620476257 BENEFIT PLAN DC 501(c)(5) NALC false NALC ANNUITY FUND 20547 WAVERLY COURT ASHBURN VA 20149 526038252 PENSION FUND DC 401(a) NALC false NATIONAL ASSOCIATION OF LETTER CARRIERS 100 INDIANA AVE NW WASHINGTON DC 20001 530114650 LABOR ORG DC 501(c)(5) NA false NALC COMM ON LETTER CARRIERS POLITICAL 100 INDIANA AVE NW WASHINGTON DC 20001 521269023 POLITICAL ORG DC 527 NALC false NALCREST PO BOX 6359 NALCREST FL 33856 591004167 SENIOR LIVING FL 501(c)(4) NALC false TRUSTEES NALC HEALTH BENEFIT PLAN 20547 WAVERLY COURT ASHBURN VA 20149 PLAN SPONSOR VA N/A false NALC DISASTER RELIEF FOUNDATION 100 INDIANA AVENUE NW WASHINGTON DC 20001 831184866 DISASTER RELF DC 501(C)(3) 7 NA false false false false false false false false false false false false false false true true true false false true