STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

RAILROAD EMPLOYEES HEALTH FLEXIBLE SPENDING ACCOUNT PLAN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
RAILROAD EMPLOYEES HEALTH FLEXIBLE SPENDING ACCOUNT PLAN (EIN 80-0868908)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349303886
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-12T12:31:13-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11800 TYSONS BLVD SUITE 800AddressLine1Txt
CityTYSONSCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN800868908EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Railroad Employees National HealthBusinessNameLine1Txt
Business Name Line2Flexible Spending Account PlanBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% THE PLANInCareOfNm
Business Name ControlRAILBusinessNameControlTxt
Phone5713367600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 - 18TH STREET SOUTH Suite 750AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFFREY RODGERSPersonNm
Person TitleNCCC CHAIRMANPersonTitleTxt
Phone5713367600PhoneNum
Signature2025-11-11SignatureDt
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
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY RODGERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 - 18TH STREET SOUTH 750AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,708,283GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2013FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionTO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
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$24,150,084PYProgramServiceRevenueAmt
CY Program Service Revenue$27,551,456CYProgramServiceRevenueAmt
PY Investment Income$118,897PYInvestmentIncomeAmt
CY Investment Income$147,848CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$8,979CYOtherRevenueAmt
PY Total Revenue$24,268,981PYTotalRevenueAmt
CY Total Revenue$27,708,283CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$22,988,614PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$26,461,435CYBenefitsPaidToMembersAmt
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$522,369PYOtherExpensesAmt
CY Other Expenses$626,724CYOtherExpensesAmt
PY Total Expenses$23,510,983PYTotalExpensesAmt
CY Total Expenses$27,088,159CYTotalExpensesAmt
PY Revenues Less Expenses$757,998PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$620,124CYRevenuesLessExpensesAmt
Total Assets BOY$6,528,194TotalAssetsBOYAmt
Total Assets EOY$7,789,741TotalAssetsEOYAmt
Total Liabilities BOY$103,356TotalLiabilitiesBOYAmt
Total Liabilities EOY$744,779TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,424,838NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,044,962NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDES A VEHICLE WHICH ALLOWS PARTICIPANTS TO BE REIMBURSED FOR QUALIFIED MEDICAL EXPENSES ON A PRETAX BASIS.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 LiabilitiesfalseReportOtherLiabilitiesInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE PLANPersonNm
Phone5713367600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1251 18TH STREET SOUTH SUITE 750AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22202ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRENDAN BRANON
Chairman-NCCC 1/1 TO 10/31/242.038.0Yes (X)$0$1,092,676$100,152
Jeffrey Rodgers
Chairman-NCCC 11/1 TO 12/31/242.038.0Yes (X)$0$598,652$127,441
Sam Macedonio
COMM MBR - NCCC1.039.0Yes (X)$0$0$0
Wai Wong
COMM MBR - NCCC1.039.0Yes (X)$0$0$0
Maquiling Parkerson
COMM MBR - NCCC1.039.0Yes (X)$0$0$0
Jeff Wall
COMM MBR - NCCC1.039.0Yes (X)$0$0$0
Thomas Sullivan
COMM MBR - NCCC1.039.0Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,691,328TotReportableCompRltdOrgAmt
Total Other Compensation$227,593TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
UnitedHealthcare
185 Asylum StreetHARTFORDCT06103Contr Administr$484,223
WithumSmithBrown PC
500 E PRATT STREET SUITE 525BALTIMOREMD21202AUDIT & RELATED$113,976
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PARTICIPANT CONTRIBUTIONS900099$26,294,032$26,294,032
EMPLOYER CONTRIBUTIONS900099$1,019,610$1,019,610
COBRA CONTRIBUTIONS900099$237,814$237,814
FieldValueIRS element (for citing)
Total Program Service Revenue$27,551,456TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$147,848TotalRevenueColumnAmt
Exclusion$147,848ExclusionAmt

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

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
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

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$8,979TotalRevenueColumnAmt
Related Or Exempt Func Income$8,979RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,979OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,708,283TotalRevenueColumnAmt
Related Or Exempt Func Income$27,560,435RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$147,848ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

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$26,461,435TotalAmt

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$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$113,976TotalAmt

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$7,643TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

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$0TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
ADMINISTRATION$484,223
MISCELLANEOUS EXPENSE$20,882

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$27,088,159TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

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

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,359,123BOYAmt
EOY$7,698,161EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$169,071BOYAmt
EOY$91,580EOYAmt

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$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

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

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$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,528,194BOYAmt
EOY$7,789,741EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$103,356BOYAmt
EOY$744,779EOYAmt

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$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$103,356BOYAmt
EOY$744,779EOYAmt
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$6,424,838BOYAmt
EOY$7,044,962EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,424,838BOYAmt
EOY$7,044,962EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,528,194BOYAmt
EOY$7,789,741EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$620,124ReconcilationRevenueExpnssAmt
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
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$27,700,640TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$27,700,640RevenueSubtotalAmt
Investment Expenses Not Incld$7,643InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$7,643RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$27,708,283TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$27,080,516TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$27,080,516ExpensesSubtotalAmt
Investment Expenses Not Incld2$7,643InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$7,643ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$27,088,159TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X LINE 2:FormAndLineReferenceDesc
ExplanationThe 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.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 (2 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
BRENDAN BRANON
Chairman-NCCC 1/1 TO 10/31/24$0$503,807$0$504,533$0$84,336$0$33,165$0$71,887$0$1,197,728$0$0
Jeffrey Rodgers
Chairman-NCCC 11/1 TO 12/31/24$0$323,783$0$271,305$0$3,564$0$49,999$0$82,342$0$730,993$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART I, LINE 22FormAndLineReferenceDesc
ExplanationNET 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, 2024 AND DECEMBER 31, 2023. 2024 2023 CLAIMS PAYABLE $753,182 $672,408 TOTAL PLAN BENEFIT OBLIGATIONS $753,182 $672,408 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 XI STATEMENT OF FUNCTIONAL EXPENSES CLAIMS $26,461,435 TOTAL BENEFITS PAID TO OR FOR MEMBERS $26,461,435ExplanationTxt

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
National Railway Labor Conference
251 - 18th St South Ste 750ArlingtonVA22202362491193National ReprVA501(C)(6)nafalse
RR EE's Nat'l Early Rtrmt Major Med Plan
251 - 18th St South Ste 750ArlingtonVA22202521184357Employee WelfVA501(C)(9)NAfalse
The Railroad EE's National Dental Plan
251 - 18th St South Ste 750ArlingtonVA22202521102730Employee WelfVA501(C)(9)NAfalse
Maint of Way EE's Supp Sick Benefit Plan
251 - 18th St South Ste 750ArlingtonVA22202521162945Employee WelfVA501(C)(9)NAfalse
SSBP Covering RR Shop Craft & Signal EEs
251 - 18th St South Ste 750ArlingtonVA22202521162946Employee WelfVA501(C)(9)NAfalse
NATIONAL CARRIERS' CONFERENCE COMMITTEE
251 - 18TH ST SOUTH STE 750ARLINGTONVA22202521036399PLAN SPONSORVA501(C)(9)falseN/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (28 entries)

Primary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
UNION PACIFIC RAILROAD COMPANY
CONTR EMPLOYERN/Afalse
ALTON & SOUTHERN RAILROAD
CONTR EMPLOYERN/Afalse
BELT RAILWAY COMPANY OF CHICAGO
CONTR EMPLOYERN/Afalse
BNSF
CONTR EMPLOYERN/Afalse
CENTRAL CALIFORNIA TRACTION COMPANY
CONTR EMPLOYERN/Afalse
CHICAGO RAIL LINK
CONTR EMPLOYERN/Afalse
CONRAIL
CONTR EMPLOYERN/Afalse
CSX TRANSPORTATION CORPORATION
CONTR EMPLOYERN/Afalse
GARY RAILWAY
CONTR EMPLOYERN/Afalse
ILLINOIS CENTRAL
CONTR EMPLOYERN/Afalse
HERZOG TRANSIT
CONTR EMPLOYERN/Afalse
KANSAS CITY TERMINAL RAILWAY
CONTR EMPLOYERN/Afalse
KANSAS CITY SOUTHERN RAILWAY COMPANY
CONTR EMPLOYERN/Afalse
LONGVIEW SWITCHING CO
CONTR EMPLOYERN/Afalse
NEW ORLEANS PUBLIC BELT RAILROAD
CONTR EMPLOYERN/Afalse
NORTHERN INDIANA COMMUTER TRANSPORTATION
CONTR EMPLOYERN/Afalse
NORFOLK SOUTHERN CORPORATION
CONTR EMPLOYERN/Afalse
PALMETTO RAILWAY
CONTR EMPLOYERN/Afalse
PITTSBURG & SHAWMUT
CONTR EMPLOYERN/Afalse
PORT TERMINAL RAILROAD ASSOC
CONTR EMPLOYERN/Afalse
PORTLAND TERMINAL
CONTR EMPLOYERN/Afalse
Soo Line Railroad Company
CONTR EMPLOYERN/Afalse
SPRINGFIELD TERMINAL
CONTR EMPLOYERN/Afalse
TERMINAL RAILROAD ASSOC OF ST LOUIS
CONTR EMPLOYERN/Afalse
Texas Mexican Railway Company
CONTR EMPLOYERN/Afalse
UNION RAILROAD COMPANY
CONTR EMPLOYERN/Afalse
WICHITA RR
CONTR EMPLOYERN/Afalse
Delaware & Hudson Railway Company
CONTR EMPLOYERN/Afalse
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 FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd