2024-10-02T09:47:18-05:00 2024-04-30 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2023-05-01 371137511 RAILROAD TRAINING AND EDUCATION FUND RAIL 3098210330 2201 EASTLAND DRIVE SUITE 4 BLOOMINGTON IL 61704 RAUL MARTINEZ PLAN ADMINISTRATOR 3098210330 2024-10-02 1 0 MELISSA COBB P02162399 3096822001 2024-09-26 2023 2024-10-15 13:58:12Z RAUL MARTINEZ 2201 EASTLAND DRIVE SUITE 4 BLOOMINGTON IL 61704 388901 0 X N/A X 1983 IL TRAINING PARTICIPANTS FOR SAFETY & WORK RELATED SKILLS. 8 8 0 0 0 0 0 0 320677 349086 22372 39815 0 0 343049 388901 0 0 0 0 0 0 0 0 0 156858 178023 156858 178023 186191 210878 1055788 1291997 105076 120240 950712 1171757 TRAINING PARTICIPANTS FOR SAFETY & WORK RELATED SKILLS. 0 0 TRAINING PARTICIPANTS FOR SAFETY & WORK RELATED SKILLS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 0 X RAUL MARTINEZ 2175225418 2201 EASTLAND DRIVE SUITE 4 BLOOMINGTON IL 61704 JAMES J DALOISIO SEC/TREAS 1.00 X X 0 0 0 STEVEN M CISCO TRUSTEE 1.00 X 0 0 0 DAVID A FAGAN TRUSTEE 1.00 X 0 0 0 MARK A BROWN TRUSTEE 1.00 X 0 0 0 LINDA LAURELLO TRUSTEE 1.00 X 0 0 0 BILL MORREN TRUSTEE 1.00 X 0 0 0 MATT SMITH TRUSTEE 1.00 X 0 0 0 DAVID FRYE CHAIRMAN 1.00 X X 0 0 0 RAUL MARTINEZ PLAN ADMINISTRATOR 40.00 X 0 87294 49050 0 87294 49050 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 349086 349086 349086 39815 39815 388901 349086 0 39815 4430 5775 17672 3984 14094 353 RAILROAD COORDINATOR EX 108944 TRAINING ALLOWANCE 12510 SAFETY TRAINING 7011 ROADWAY WORKER TRAINING 3000 250 178023 210970 408718 35318 31338 1184 1184 0 0 809500 851941 1055788 1291997 8255 7312 96821 112928 105076 120240 X 950712 1171757 950712 1171757 1055788 1291997 210878 10167 0 X 0 1 X 1 0 0 0 1184 1184 0 0 0 DUE TO RAILCET 108944 DUE TO HEALTH AND WELFARE 3984 112928 X 399068 10167 10167 388901 0 388901 178023 0 178023 0 178023 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS OBTAINED ITS LATEST DETERMINATION LETTER ON SEPTEMBER 19, 1983, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE UNDER SECTION 501(C)(5). THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE FUND ADMINISTRATOR AND THE BOARD OF TRUSTEES BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS ARE $0 AND $0, RESPECTIVELY, FOR YEARS ENDING APRIL 30, 2024 AND 2023. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. FORM 990, PART VI, SECTION B, LINE 11B THE AUDITOR FILLS OUT THE FORM, THEN SENDS THE FORM TO THE PLAN ADMINISTRATOR FOR APPROVAL. THE PLAN ADMINISTRATOR SIGNS THE 8879-TE ONCE HE HAS APPROVED THE 990. THE AUDITOR ELECTRONICALLY FILES THE RETURN ONCE THE AUDITOR RECEIVES THE 8879-TE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST RAILROAD MAINTENANCE AND INDUSTRIAL HEALTH AND WELFARE FUND 2725 WEST MONROE STREET SPRINGFIELD IL 62704 371023648 HEALTH & WELFARE FUND IL 501 C 9 N/A 0 RAILROAD COOPERATION AND EDUCATION TRUST 1 N OLD STATE CAPITOL PLAZA SPRINGFIELD IL 62701 371383839 LECET FUND IL 501 C 5 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 RAILCET O 108944 ACCRUAL BASIS