RAILROAD EMPLOYEES NATIONAL DENTAL PLAN AND TRUST: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- RAILROAD EMPLOYEES NATIONAL DENTAL PLAN AND TRUST (EIN 52-1102730)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-11
- IRS object ID
- 202143159349305774
- Schema version
- 2020v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-11-11T13:34:09-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521102730 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE RAILROAD EMPLOYEES NATIONAL DENTAL | BusinessNameLine1Txt |
| Business Name Line2 | PLAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAIL | BusinessNameControlTxt |
| Phone | 5713367600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 - 18TH STREET SOUTH NO 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDAN M BRANON | PersonNm |
| Person Title | NCCC CHAIRMAN | PersonTitleTxt |
| Phone | 5713367600 | PhoneNum |
| Signature | 2021-11-11 | 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 | 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 |
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 | 2020 | 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 NO 750 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $88,538,513 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | EMPLOYEE HEALTH BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | 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 | $94,983,479 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $88,511,840 | CYProgramServiceRevenueAmt |
| PY Investment Income | $413,329 | PYInvestmentIncomeAmt |
| CY Investment Income | $26,673 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $95,396,808 | PYTotalRevenueAmt |
| CY Total Revenue | $88,538,513 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $103,134,008 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $85,583,149 | 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 | $4,822,026 | PYOtherExpensesAmt |
| CY Other Expenses | $4,171,403 | CYOtherExpensesAmt |
| PY Total Expenses | $107,956,034 | PYTotalExpensesAmt |
| CY Total Expenses | $89,754,552 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$12,559,226 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,216,039 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,432,620 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,140,273 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $333,541 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $257,233 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,099,079 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,883,040 | NetAssetsOrFundBalancesEOYAmt |
| Mission | EMPLOYEE HEALTH BENEFITS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDES DENTAL 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BRENDAN BRANNON | ||||||
| NCCC CHAIRMAN | 2.00 | 38.00 | Yes (X) | $0 | $885,184 | $96,811 |
| ROB KAROV | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| SCOTT WEAVER | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| THOMAS SULLIVAN | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| MAQUI PARKERSON REPLACED | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| ROD DOERR | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| JACOB MCCAHILL | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| JEFF WALL | ||||||
| NCCC COMM MBR | 1.00 | 39.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $885,184 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $96,811 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AETNA INC | |||||
| 151 FARMINGTON AVENUE | HARTFORD | CT | 06186 | CONTR ADMINISTRATOR | $3,943,724 |
| TMDG LLC | |||||
| 500 E PRATT STREET STE 525 | BALTIMORE | MD | 21202 | AUDIT & RELATED SRVS | $142,724 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $86,804,957 | $86,804,957 |
| COBRA CONTRIBUTIONS | 900099 | $1,706,883 | $1,706,883 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $88,511,840 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,673 | TotalRevenueColumnAmt |
| Exclusion | $26,673 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $88,538,513 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $88,511,840 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $26,673 | 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 | $85,583,149 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,724 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,497 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,358 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADMINISTRATION | Desc |
| Total | $3,998,824 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,754,552 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,923,581 | BOYAmt |
| EOY | $9,924,265 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,509,039 | BOYAmt |
| EOY | $8,216,008 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,432,620 | BOYAmt |
| EOY | $18,140,273 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,541 | BOYAmt |
| EOY | $257,233 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $333,541 | BOYAmt |
| EOY | $257,233 | 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 | $19,099,079 | BOYAmt |
| EOY | $17,883,040 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,099,079 | BOYAmt |
| EOY | $17,883,040 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,432,620 | BOYAmt |
| EOY | $18,140,273 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,216,039 | 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 |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $88,513,016 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $88,513,016 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $25,497 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $25,497 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $88,538,513 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $89,729,055 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $89,729,055 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $25,497 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $25,497 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $89,754,552 | 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 2020 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRENDAN BRANNON | PersonNm |
| Title | NCCC CHAIRMAN | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $513,374 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $371,000 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $810 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $25,852 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $75,859 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $986,895 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, 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, 2020 AND 2019. 2020 2019 DENTAL CLAIMS PAYABLE $ 1,723,401 $ 1,921,431 CLAIMS INCURRED BUT NOT REPORTED 5,655,379 5,651,556 ACCUMULATED ELIGIBILITY CREDIT AND EXTENDED BENEFIT COVERAGE 10,504,260 11,526,092 TOTAL PLAN BENEFIT OBLIGATIONS $ 17,883,040 $ 19,099,079 |
| FORM 990, PART VI, SECTION A, LINE 3 | CLAIMS PROCESSING AND ADMINISTRATION DUTIES HAVE BEEN DELEGATED TO THIRD PARTY ADMINISTRATORS. 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 IN ADDITION TO PROCESSING CLAIMS. A SEPARATE THIRD PARTY ADMINISTRATOR IS RESPONSIBLE FOR THE DETERMINATION AND MAINTENANCE OF EMPLOYEE ELIGIBILITY, WHICH INCLUDES RECEIVING WORK HISTORY REPORTING FROM THE PARTICIPATING RAILROADS, DETERMINING EMPLOYEE ELIGIBILITY, AND DISTRIBUTING ELIGIBILITY INFORMATION TO THE CENTRAL ADMINISTRATOR. |
| 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 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 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 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 15B | NO DIRECTORS ARE COMPENSATED BY THE PLAN, THEREFORE, THERE IS NO APPROVAL PROCESS FOR APPROVING DIRECTOR COMPENSATION. |
| FORM 990, PART VII, SECTION A | OFFICERS, 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 IX | STATEMENT OF FUNCTIONAL EXPENSES DENTAL CLAIMS $85,583,149 TOTAL BENEFITS PAID TO OR FOR MEMBERS $85,583,149 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| NATIONAL RAILWAY LABOR CONFERENCE | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 362491193 | NATIONAL REPRESENTATION OF RAILROAD INDUSTRY. | VA | 501(C)(6) | N/A | 0 |
| RR EE'S NAT'L EARLY RTRMT MAJOR MED PLAN | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 521184357 | EMPLOYEE WELFARE BENEFITS | VA | 501 (C)(9) | N/A | 0 |
| MAINT OF WAY EE'S SUPP SICK BENEFIT PLAN | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 521162945 | EMPLOYEE WELFARE BENEFITS | VA | 501 (C)(9) | N/A | 0 |
| SSBP COVERING RR SHOP CRAFT & SIGNAL EES | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 521162946 | EMPLOYEE WELFARE BENEFITS | VA | 501 (C)(9) | N/A | 0 |
| THE RR EE'S NATIONAL HEALTH FSA PLAN | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 800868908 | EMPLOYEE WELFARE BENEFITS | VA | 501(C)(9) | N/A | 0 |
| NATIONAL CARRIERS' CONFERENCE COMMITTEE | |||||||||
| 251 - 18TH ST SOUTH SUITE 750 | ARLINGTON | VA | 22202 | 521036399 | PLAN SPONSOR | VA | 501(C)(9) | N/A | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (46 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|
| AMTRAK | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| BELT RAILWAY COMPANY OF CHICAGO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| BURLINGTON NORTHERN INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WEST FRUIT EXPRESS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CENTRAL CALIFORNIA TRACTION CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CHICAGO SOUTHSHORE AND SOUTH BEND RAILRO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CONRAIL | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CSX TRANSPORTATION CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| DELAWARE & HUDSON RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| FORE RIVER TRANSPORTATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| IDAHO & SEDALIA TRANSPORTATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ILLINOIS CENTRAL RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| INDIANA HARBOR BELT RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| IOWA INTERSTATE RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| KANSAS CITY SOUTHERN RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| KANSAS CITY TERMINAL RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LONGVIEW SWITCHING COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| LOS ANGELES JUNCTION RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MISSISSIPPI EXPORT RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NE ILLINOIS REGIONAL COMMUTER RR CORP | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NEW ORLEANS PUBLIC BELT RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORFOLK SOUTHERN CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORTHERN INDIANA COMMUTER TRANSPORTATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PATH - PORT AUTHORITY NY & NJ | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PORT TERMINAL RAILROAD ASSOCIATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PORTLAND TERMINAL RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PROVIDENCE & WORCHESTER | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SOO LINE RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SPRINGFIELD TERMINAL RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| STOCKTON TERMINAL & EASTERN RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TERMINAL RAILWAY ALABAMA STATE | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TERMINAL RAILROAD ASSOCIATION OF ST LOUI | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TEXAS CITY TERMINAL RAILWAY CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TEXAS MEXICAN RAILWAY COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE ALASKA RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE COLORADO AND WYOMING RAILWAY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE LOUIS & NW RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| THE PACIFIC & ARCTIC RAILWAY AND NAVIGAT | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| UNION PACIFIC RAILROAD | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| UNION RAILROAD COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WICHITA TERMINAL ASSOCIATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CHICAGO RAIL LINK | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| GREAT WESTERN RAILWAY OF COLORADO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ELGIN JOLIET & EASTERN RAILWAY CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SOUTH CAROLINA PUBLIC RAILWAY SYSTEM | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| TRANSIT AMERICA | ||
| CONTRIBUTING EMPLOYER | 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 |