SMART - TD HEALTH AND WELFARE PLAN: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SMART - TD HEALTH AND WELFARE PLAN (EIN 52-2174651)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-11
- IRS object ID
- 202223159349303982
- Schema version
- 2021v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-11T12:31:31-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 030583064 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TMDG LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 EAST PRATT ST SUITE 525 | AddressLine1Txt |
| City | BALTIMORE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522174651 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL RAILWAY CARRIERS & UNITED | BusinessNameLine1Txt |
| Business Name Line2 | TRANSPORTATION UNION HLTH & WELFARE PLAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 5713367600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 - 18TH STREET SOUTH 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDAN BRANON JEREMY FERGUSON | PersonNm |
| Person Title | CO-CHAIR/CO-CHAIR | PersonTitleTxt |
| Phone | 5713367600 | PhoneNum |
| Signature | 2022-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | BRENDAN | PersonFirstNm |
| Person Last | BRANON JEREMY FERGUS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY A HELLER CPA | PreparerPersonNm |
| PTIN | P01620002 | PTIN |
| Phone | 4437431277 | PhoneNum |
| Preparation | 2022-11-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 - 18TH STREET SOUTH 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $500,082,004 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | EMPLOYEE WELFARE BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $443,734,746 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $500,033,043 | CYProgramServiceRevenueAmt |
| PY Investment Income | $750,608 | PYInvestmentIncomeAmt |
| CY Investment Income | $45,532 | CYInvestmentIncomeAmt |
| PY Other Revenue | $21,950 | PYOtherRevenueAmt |
| CY Other Revenue | $3,429 | CYOtherRevenueAmt |
| PY Total Revenue | $444,507,304 | PYTotalRevenueAmt |
| CY Total Revenue | $500,082,004 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $514,155,021 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $516,548,918 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $30,113,667 | PYOtherExpensesAmt |
| CY Other Expenses | $28,844,640 | CYOtherExpensesAmt |
| PY Total Expenses | $544,268,688 | PYTotalExpensesAmt |
| CY Total Expenses | $545,393,558 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$99,761,384 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$45,311,554 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $181,105,399 | TotalAssetsBOYAmt |
| Total Assets EOY | $135,864,986 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $871,407 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $942,548 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $180,233,992 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $134,922,438 | NetAssetsOrFundBalancesEOYAmt |
| Mission | EMPLOYEE WELFARE BENEFITS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDES HEALTH AND RELATED BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | 0 | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PLAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5713367600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 - 18TH STREET SOUTH SUITE 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| BRENDAN BRANON | |||||||
| CHAIRMAN - NCCC | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JEREMY FERGUSON | |||||||
| CHAIRMAN - H&W CO | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT WEAVER | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| JEFF BRANDOW | |||||||
| COMM MBR - H&W CO | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| THOMAS SULLIVAN | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| ROD DOERR | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| JACOB MCCAHILL | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| JEFF WALL | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| MATT DOLIN | |||||||
| COMM MBR - H&W CO | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| ROB KAROV | |||||||
| COMM MBR - NCCC | 1.00 | $0 | $0 | $0 | 39.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UNITEDHEALTHCARE | |||||
| 185 ASYLUM STREET | HARTFORD | CT | 06103 | CONTR ADMINISTRATOR | $18,518,729 |
| HIGHMARK | |||||
| 120 FIFTH AVENUE | PITTSBURGH | PA | 152223099 | CONTR ADMINISTRATOR | $5,880,232 |
| AETNA INC | |||||
| 151 FARMINGTON AVENUE | HARTFORD | CT | 06186 | CONTR ADMINISTRATOR | $2,492,653 |
| EXPRESS SCRIPTS INC | |||||
| 400 PARSONS POND DRIVE | FRANKLIN LAKES | NJ | 07417 | PRESCRIPTION BEN MGR | $2,207,105 |
| TELADOCINC | |||||
| 1945 LAKEPOINTE DRIVE SUITE 100 | LEWISVILLE | TX | 75057 | BENEFIT CARE SOLUTIONS | $596,550 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RR CONTRIBUTIONS | 900099 | $422,225,396 | $422,225,396 |
| PARTICIPANT CONTRIBUTIONS | 900099 | $76,352,430 | $76,352,430 |
| COBRA | 900099 | $970,000 | $970,000 |
| CORA SUBSIDIES (FROM IRS) | 900099 | $466,731 | $466,731 |
| RETIREE DRUG SUBS PRGRM | 900099 | $18,486 | $18,486 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $500,033,043 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,532 | TotalRevenueColumnAmt |
| Exclusion | $45,532 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,429 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,429 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $500,082,004 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $500,036,472 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $45,532 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,548,918 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,554 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $515,307 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,954 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,296 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ADMINISTRATION | $27,943,659 |
| PCORI FEE | $173,739 |
| CONSULTING FEES | $5,944 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,187 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $545,393,558 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,000 | BOYAmt |
| EOY | $1,366,704 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,803,360 | BOYAmt |
| EOY | $49,778,102 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,778,965 | BOYAmt |
| EOY | $71,940,070 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,923,074 | BOYAmt |
| EOY | $12,780,110 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,105,399 | BOYAmt |
| EOY | $135,864,986 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $820,199 | BOYAmt |
| EOY | $890,291 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,208 | BOYAmt |
| EOY | $52,257 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $871,407 | BOYAmt |
| EOY | $942,548 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,233,992 | BOYAmt |
| EOY | $134,922,438 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,233,992 | BOYAmt |
| EOY | $134,922,438 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $181,105,399 | BOYAmt |
| EOY | $135,864,986 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$45,311,554 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INSURANCE PREMIUM STABILIZATION RESERVE | $11,715,878 |
| INSURANCE FUNDING AGREEMENT - SHORT-TERM | $1,064,232 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $12,780,110 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREPAID COBRA CONTRIBUTIONS | Desc |
| Amt | $52,257 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $52,257 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $499,952,050 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $499,952,050 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $129,954 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $129,954 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $500,082,004 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $545,263,604 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $545,263,604 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $129,954 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $129,954 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $545,393,558 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE 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 2021 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART 1, LINE 22 | NET ASSETS IN 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, 2021 AND 2020. 2021 2020 HEALTH CLAIMS PAYABLE $ 23,823,918 $ 20,589,866 INSURANCE PREMIUMS PAYABLE 8,266 8,046 CLAIMS INCURRED BUT NOT REPORTED 46,409,837 47,735,116 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 64,680,417 60,250,844 134,922,438 128,583,872 POST RETIREMENT BENEFIT OBLIGATIONS 54,376,510 57,711,239 TOTAL PLAN BENEFIT OBLIGATIONS $ 189,298,948 $ 186,295,111 |
| FORM 990, PART VI, SECTION A, LINE 3 | CLAIMS 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, DETERMINING EMPLOYEE ELIGIBILITY, AND DISTRIBUTION OF ELIGIBILITY INFORMATION TO ALL OTHER THIRD PARTY ADMINISTRATORS). |
| FORM 990, PART VI, SECTION A, LINE 8A | GENERALLY 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 8B | GENERALLY 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 11B | THE 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 VOTING MEMBER OF THE NCCC AND HEALTH & WELFARE COMMITTEE UTU. AMOUNTS ARE REVIEWED AND ANY RECOMMENDATIONS, ADJUSTMENTS OR CHANGES ARE DISCUSSED WITH THE PLAN REPRESENTATIVE AND PLAN AUDITOR. ALL APPROPRIATE CHANGES ARE MADE TO THE 990 AND THE FINAL DOCUMENT IS REVIEWED AND SIGNED BY THE VOTING MEMBER OF BOTH GOVERNING COMMITTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART VI, SECTION B. POLICIES, LINES 12 - 14 | ALTHOUGH NO WRITTEN CONFLICT OF INTEREST, WHISTLEBLOWER, OR DOCUMENT RETENTION AND DESTRUCTION POLICIES HAVE BEEN IMPLEMENTED FOR THE GOVERNING COMMITTEES 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 15B | NO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTOR COMPENSATION. |
| FORM 990, PART IX | STATEMENT OF FUNCTIONAL EXPENSES HEALTH CLAIMS $ 419,638,917 PRESCRIPTION DRUG CLAIMS 92,278,675 INSURANCE PREMIUMS 4,631,326 TOTAL $ 516,548,918 |
| FORM 990, PART VII, SECTION A | OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES THE PLAN IS MANAGED BY THE GOVERNING COMMITTEE (GC) WHICH CONSISTS OF THE NATIONAL CARRIERS' CONFERENCE COMMITTEE AND THE HEALTH AND WELFARE COMMITTEE OF THE UNITED TRANSPORTATION UNION. THE GC IS THE PLAN SPONSOR AND THE PLAN ADMINISTRATOR AND THE COMMITTEES ARE LOCATED AT: NATIONAL CARRIERS' CONFERENCE COMMITTEE 251 - 18TH STREET, SOUTH SUITE 750 ARLINGTON, VA 22202 AND HEALTH AND WELFARE COMMITTEE UNITED TRANSPORTATION UNION 6060 ROCKSIDE WOODS BLVD. N SUITE 325 INDEPENDENCE, OH 44131 THE COMMITTEE MEMBERS RECEIVE NO COMPENSATION FROM THE PLAN FOR THEIR SERVICES. EACH COMMITTEE HAS MULTIPLE MEMBERS, BUT EACH COMMITTEE HAS A SINGLE VOTE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOVERNING COMMITTEE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 - 18TH ST SOUTH SUITE 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800616629 | EIN |
| Primary Activities | PLAN SPONSOR | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)9 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (39 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|
| ALTON & SOUTHERN RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE BELT RAILWAY CO OF CHICAGO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PORTLAND TERMINAL RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CANTON RAILROAD CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NEW ORLEANS PUBLIC BELT RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PROVIDENCE & WORCHESTER RAILROAD CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE COLORADO & WYOMING RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| DELAWARE & HUDSON RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TERMINAL RAILROAD ALABAMA STATE DOCKS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| INDIANA HARBOR BELT | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ILLINOIS CENTRAL RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| KANSAS CITY SOUTHERN RAILWAY CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SOO LINE RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PALMETTO RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CONRAIL CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PORT TERMINAL RAILROAD ASSOC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TEXAS CITY TERMINAL RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MISSISSIPPI EXPORT RAILROAD CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| IOWA INTERSTATE RAILROAD LTD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CSX TRANSPORTATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TERMINAL RAILROAD ASSOC OF ST LOUIS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SPRINGFIELD TERMINAL RAILWAY CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PACIFIC & ARCTIC RAILWAY & NAVIGATION CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| BURLINGTON NORTHERN INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| UNION PACIFIC RAILROAD CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CHICAGO SOUTHSHORE & SOUTH BEND RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WICHITA TERMINAL ASSOCIATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ALBANY PORT RAILROAD CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORTHEAST ILLINOIS CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORFOLK SOUTHERN CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORTH INDIANA COMMUTER TRANS DISTRICT | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| FORE RIVER TRANSPORTATION CORP | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CHICAGO RAIL LINK | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CENTRAL CALIFORNIA TRACTION CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LOUISIANA & NORTHWEST RAILROAD CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LONGVIEW SWITCHING COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ESCANABA & LAKE SUPERIOR RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LOS ANGELES JUNCTION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TRANSIT AMERICA SERVICES | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |