2025-11-12T12:14:25-05:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-01-01 521162945 The Maintenance of Way Employees Supplemental Sickness Benefit Plan % THE PLAN MAIN 5713367600 251 - 18TH STREET SOUTH Suite 750 ARLINGTON VA 22202 JEFFREY RODGERS NCCC CHAIRMAN 5713367600 2025-11-11 true true RICHARD RUVELSON P00234075 3012726000 2025-11-17 2024 2025-03-06 01:10:19Z JEFFREY RODGERS 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 10266317 false X N/A X 1973 VA TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 6 5 0 0 0 0 0 0 14448244 9727303 474342 539014 0 0 14922586 10266317 0 0 9119926 10023638 0 0 0 0 0 1879998 2220011 10999924 12243649 3922662 -1977332 13063606 10868577 423934 206237 12639672 10662340 X TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. false false PROVIDES ACCIDENT AND SICKNESS BENEFITS TO ELIGIBLE PARTICIPANTS. false false false false false false false false false false false false false false 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 0 0 0 false false false false false false false false X 6 5 false true false false false false false false false false false true false false false false false false X THE PLAN 5713367600 251 - 18TH STREET SOUTH STE 750 ARLINGTON VA 22202 X BRENDAN BRANON CHAIRMAN-NCCC 1/1 TO 10/31/24 2.0 38.0 X 0 1092676 100152 JEFFREY F RODGERS CHAIRMAN-NCCC 11/1 TO 12/31/24 2.0 38.0 X 0 598652 127441 Wai Wong NCCC Comm Mbr 1.0 39.0 X 0 0 0 Thomas Sullivan NCCC Comm Mbr 1.0 39.0 X 0 0 0 MAQUILING PARKERSON NCCC Comm Mbr 1.0 39.0 X 0 0 0 JEFF WALL NCCC Comm Mbr 1.0 39.0 X 0 0 0 Sam Macedonio NCCC Comm Mbr 1.0 39.0 X 0 0 0 0 1691328 227593 0 false true false THE HARTFORD 1 HARTFORD PLAZA HARTFORD CT 06155 Contr Administr 1725531 WITHUMSMITHBROWN PC 500 E Pratt Street Suite 525 BALTIMORE MD 21202 AUDIT & RELATED 468326 2 0 EMPLOYER CONTRIBUTIONS 900099 9727303 9727303 9727303 539014 539014 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10266317 9727303 539014 X 0 0 0 10023638 0 0 0 0 0 0 0 0 468326 0 0 23837 1659 0 0 0 0 0 0 0 0 0 0 0 658 ADMINISTRATION 1725531 12243649 268180 226169 11886548 9148415 0 0 908878 1493993 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13063606 10868577 246356 206237 0 0 177578 0 0 0 0 0 0 0 0 0 0 0 0 0 423934 206237 X 0 0 0 0 12639672 10662340 12639672 10662340 13063606 10868577 -1977332 X false true X true false X 10242480 10242480 23837 23837 10266317 12219812 12219812 23837 23837 12243649 PART X, LINE 2 THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE ("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 2024 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. false false false BRENDAN BRANON CHAIRMAN-NCCC 1/1 TO 10/31/24 0 503807 0 504533 0 84336 0 33165 0 71887 0 1197728 0 0 JEFFREY F RODGERS CHAIRMAN-NCCC 11/1 TO 12/31/24 0 323783 0 271305 0 3564 0 49999 0 82342 0 730993 0 0 FORM 990, PART I, LINE 22 NET ASSETS IN ACCORDANCE WITH THE INSTRUCTIONS FOR COMPLETING THE FEDERAL FROM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023 2024 2023 CLAIMS PAYABLE AND INCURRED BUT NOT REPORTED $4,335,320 $3,812,757 TOTAL PLAN BENEFIT OBLIGATIONS $4,335,320 $3,812,757 FORM 990, PART VI, SECTION A, LINE 3 CLAIMS PROCESSING AND ADMINISTRATIVE DUTIES (INCLUDING DETERMINATION OF PARTICIPANT ELIGIBILITY) AND OTHER ADMINISTRATIVE DUTIES (INCLUDING ADMINISTRATIVE SERVICES RELATING TO THE MAINTENANCE AND PREPARATION OF THE PLAN'S FINANCIAL RECORDS) HAVE BEEN DELEGATED TO A THIRD-PARTY 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 ORGANIZATION THAT HAS BEEN DELEGATED MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, OR TRUSTEES HAS 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 SUPPLEMENTAL SICKNESS BENEFITS $ 10,023,638 TOTAL BENEFITS PAID TO PARTICIPANTS $ 10,023,638 National Railway Labor Conference 251 - 18th St South STE 750 Arlington VA 22202 362491193 National repr VA 501(C)(6) NA false RR EE's Nat'l Early Rtrmt Major Med Plan 251 - 18th St South Ste 750 Arlington VA 22202 521184357 Employee Welf VA 501(C)(9) NA false The Railroad EE's National Dental Plan 251 - 18th St South Ste 750 Arlington VA 22202 521102730 Employee Welf VA 501(C)(9) NA false SSBP Covering RR ShopCraft & Signal EEs 251 - 18th St South Ste 750 Arlington VA 22202 521162946 Employee Welf VA 501(C)(9) NA false The RR EE's National Health FSA Plan 251 - 18th St South Ste 750 Arlington VA 22202 800868908 Employee Welf VA 501(C)(9) NA false National Carriers' Conference Committee 251 - 18th St South Ste 750 Arlington VA 22202 521036399 Plan Sponsor VA 501(c)(9) na false ALTON & SOUTHERN RAILWAY CONTR EMPLOYER NA false BELT RAILWAY COMPANY OF CHICAGO CONTR EMPLOYER NA false BNSF RAILWAY CONTR EMPLOYER NA false COLORADO AND WYOMING RAILWAY CONTR EMPLOYER NA false CONRAIL CORPORATION CONTR EMPLOYER NA false CSX TRANSPORATION CONTR EMPLOYER NA false DELAWARE AND HUDSON RAILWAY COMPANY CONTR EMPLOYER NA false ILLINOIS CENTRAL RAILROAD CONTR EMPLOYER NA false INDIANA HARBOR BELT RAILROAD COMPANY CONTR EMPLOYER NA false KANSAS CITY SOUTHERN RAILROAD COMPANY CONTR EMPLOYER NA false LAKE SUPERIOR & ISHPEMING RAILROAD CO CONTR EMPLOYER NA false LOUISIANA AND NORTHWEST RAILROAD CONTR EMPLOYER NA false MISSISSIPPI EXPORT RAILROAD CONTR EMPLOYER NA false NEW ORLEANS PUBLIC BELT RAILROAD CONTR EMPLOYER NA false NEW YORK SUSQUEHANNA AND WESTERN RR CONTR EMPLOYER NA false NORFOLK SOUTHERN CORPORATION CONTR EMPLOYER NA false NORTHEAST ILLINOIS RAILROAD CONTR EMPLOYER NA false NORTHERN INDIANA COMMUTER TRANSPORTATION CONTR EMPLOYER NA false PORTLAND TERMINAL CONTR EMPLOYER NA false PORT TERMINAL RAILROAD CONTR EMPLOYER NA false CANTON RAILROAD COMPANY CONTR EMPLOYER NA false SOO LINE RAILROAD CONTR EMPLOYER NA false SOUTHEASTERN PENNSYLVINIA TRANSPORTATION CONTR EMPLOYER NA false SPRINGFIELD TERMINAL CONTR EMPLOYER NA false STOCKTON TERMINAL & EASTERN RAILROAD CONTR EMPLOYER NA false TERMINAL RAILROAD ALABAMA STATE DOCKS CONTR EMPLOYER NA false TERMINAL RAILROAD ASSOC OF ST LOUIS CONTR EMPLOYER NA false TEXAS MEXICAN RAILWAY COMPANY CONTR EMPLOYER NA false UNION PACIFIC RAILROAD COMPANY CONTR EMPLOYER NA false WICHITA TERMINAL ASSOCIATION CONTR EMPLOYER NA false CENTRAL CALIFORNIA TRACTION COMPANY CONTR EMPLOYER NA false NATIONAL RAILROAD PASSENGER CORPORATION CONTR EMPLOYER NA false PITTSBURG & SHAWMUT CONTR EMPLOYER NA false PROVIDENCE & WORCESTER RAILROAD CONTR EMPLOYER NA false false false false false false false false false false false false false false false false false false false false