2025-11-12T12:31:13-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 800868908 Railroad Employees National Health Flexible Spending Account Plan % THE PLAN RAIL 5713367600 251 - 18TH STREET SOUTH Suite 750 ARLINGTON VA 22202 JEFFREY RODGERS NCCC CHAIRMAN 5713367600 2025-11-11 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z JEFFREY RODGERS 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 27708283 false X N/A X 2013 VA TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 6 5 0 0 0 0 0 0 24150084 27551456 118897 147848 0 8979 24268981 27708283 0 0 22988614 26461435 0 0 0 0 0 522369 626724 23510983 27088159 757998 620124 6528194 7789741 103356 744779 6424838 7044962 X TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. false false PROVIDES A VEHICLE WHICH ALLOWS PARTICIPANTS TO BE REIMBURSED FOR QUALIFIED MEDICAL EXPENSES ON A PRETAX BASIS. 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 SUITE 750 ARLINGTON VA 22202 X BRENDAN BRANON Chairman-NCCC 1/1 TO 10/31/24 2.0 38.0 X 0 1092676 100152 Jeffrey Rodgers Chairman-NCCC 11/1 TO 12/31/24 2.0 38.0 X 0 598652 127441 Sam Macedonio COMM MBR - NCCC 1.0 39.0 X 0 0 0 Wai Wong COMM MBR - NCCC 1.0 39.0 X 0 0 0 Maquiling Parkerson COMM MBR - NCCC 1.0 39.0 X 0 0 0 Jeff Wall COMM MBR - NCCC 1.0 39.0 X 0 0 0 Thomas Sullivan COMM MBR - NCCC 1.0 39.0 X 0 0 0 0 1691328 227593 0 false true false UnitedHealthcare 185 Asylum Street HARTFORD CT 06103 Contr Administr 484223 WithumSmithBrown PC 500 E PRATT STREET SUITE 525 BALTIMORE MD 21202 AUDIT & RELATED 113976 2 0 PARTICIPANT CONTRIBUTIONS 900099 26294032 26294032 EMPLOYER CONTRIBUTIONS 900099 1019610 1019610 COBRA CONTRIBUTIONS 900099 237814 237814 27551456 147848 147848 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 8979 8979 8979 27708283 27560435 0 147848 X 0 0 0 26461435 0 0 0 0 0 0 0 0 113976 0 0 7643 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATION 484223 MISCELLANEOUS EXPENSE 20882 27088159 0 0 6359123 7698161 0 0 169071 91580 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6528194 7789741 103356 744779 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 103356 744779 X 0 0 0 0 6424838 7044962 6424838 7044962 6528194 7789741 620124 X false true X true false 0 0 X 27700640 27700640 7643 7643 27708283 27080516 27080516 7643 7643 27088159 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 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 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 $26,461,435 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 Maint of Way EE's Supp Sick Benefit Plan 251 - 18th St South Ste 750 Arlington VA 22202 521162945 Employee Welf VA 501(C)(9) NA false SSBP Covering RR Shop Craft & Signal EEs 251 - 18th St South Ste 750 Arlington VA 22202 521162946 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) N/A false UNION PACIFIC RAILROAD COMPANY CONTR EMPLOYER N/A false ALTON & SOUTHERN RAILROAD CONTR EMPLOYER N/A false BELT RAILWAY COMPANY OF CHICAGO CONTR EMPLOYER N/A false BNSF CONTR EMPLOYER N/A false CENTRAL CALIFORNIA TRACTION COMPANY CONTR EMPLOYER N/A false CHICAGO RAIL LINK CONTR EMPLOYER N/A false CONRAIL CONTR EMPLOYER N/A false CSX TRANSPORTATION CORPORATION CONTR EMPLOYER N/A false GARY RAILWAY CONTR EMPLOYER N/A false ILLINOIS CENTRAL CONTR EMPLOYER N/A false HERZOG TRANSIT CONTR EMPLOYER N/A false KANSAS CITY TERMINAL RAILWAY CONTR EMPLOYER N/A false KANSAS CITY SOUTHERN RAILWAY COMPANY CONTR EMPLOYER N/A false LONGVIEW SWITCHING CO CONTR EMPLOYER N/A false NEW ORLEANS PUBLIC BELT RAILROAD CONTR EMPLOYER N/A false NORTHERN INDIANA COMMUTER TRANSPORTATION CONTR EMPLOYER N/A false NORFOLK SOUTHERN CORPORATION CONTR EMPLOYER N/A false PALMETTO RAILWAY CONTR EMPLOYER N/A false PITTSBURG & SHAWMUT CONTR EMPLOYER N/A false PORT TERMINAL RAILROAD ASSOC CONTR EMPLOYER N/A false PORTLAND TERMINAL CONTR EMPLOYER N/A false Soo Line Railroad Company CONTR EMPLOYER N/A false SPRINGFIELD TERMINAL CONTR EMPLOYER N/A false TERMINAL RAILROAD ASSOC OF ST LOUIS CONTR EMPLOYER N/A false Texas Mexican Railway Company CONTR EMPLOYER N/A false UNION RAILROAD COMPANY CONTR EMPLOYER N/A false WICHITA RR CONTR EMPLOYER N/A false Delaware & Hudson Railway Company CONTR EMPLOYER N/A false false false false false false false false false false false false false false false false false false false false