2024-11-12T11:22:25-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 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 2024-11-04 true true RICHARD RUVELSON P00234075 3012726000 2024-11-04 2023 2024-10-15 13:58:12Z JEFFREY RODGERS 251 - 18TH STREET SOUTH 750 ARLINGTON VA 22202 24268981 false X N/A X 2013 VA TO PROVIDE EMPLOYEE WELFARE BENEFITS PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 6 5 0 0 0 0 0 0 19756328 24150084 48816 118897 0 0 19805144 24268981 0 0 19626250 22988614 0 0 0 0 0 477033 522369 20103283 23510983 -298139 757998 5766221 6528194 99381 103356 5666840 6424838 TO PROVIDE EMPLOYEE WELFARE BENEFITS 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 NCCC Chairman 2.0 38.0 X 0 1069861 99225 WAI WONG NCCC Comm Mbr 1.0 39.0 X 0 0 0 Rob Karov NCCC Comm Mbr 1/1 TO 10/19/23 1.0 39.0 X 0 0 0 Thomas Sullivan NCCC Comm Mbr 1.0 39.0 X 0 0 0 Jacob McCahill NCCC Comm Mbr 1/1 TO 4/14/23 1.0 39.0 X 0 0 0 JEFF WALL NCCC COMm Mbr 1.0 39.0 X 0 0 0 MAQUILING PARKERSON NCCC COMm Mbr 1.0 39.0 X 0 0 0 SAM MACEDONIO NCCC comm Mbr10/19 TO 12/31/23 1.0 39.0 X 0 0 0 0 1069861 99225 0 false true false UnitedHealthcare 185 Asylum Street HARTFORD CT 06103 Contr Administr 454871 1 0 PARTICIPANT CONTRIBUTIONS 900099 22888751 22888751 EMPLOYER CONTRIBUTIONS 900099 1047559 1047559 COBRA CONTRIBUTIONS 900099 213774 213774 24150084 118897 118897 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24268981 24150084 0 118897 X 0 0 0 22988614 0 0 0 0 0 0 0 0 61266 0 0 6232 0 0 0 0 0 0 0 0 0 0 0 0 0 ADMINISTRATION 454871 23510983 0 0 5703278 6359123 0 0 62943 169071 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5766221 6528194 99381 103356 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 99381 103356 X 0 0 0 0 5666840 6424838 5666840 6424838 5766221 6528194 757998 X false true X true false 0 0 X 24262749 24262749 6232 6232 24268981 23504751 23504751 6232 6232 23510983 PART X LINE 2: THE PLAN HAS FILED FOR A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE REGARDING THE PLAN'S QUALIFICATION UNDER THE RELATED TRUST'S TAX-EXEMPT STATUS UNDER THE PROVISION OF SECTION 501(C)9 OF THE CODE. THE PLAN ADMINISTRATOR WILL MAKE ANY CHANGES DEEMED NECESSARY TO ENSURE THAT THE PLAN IS GRANTED TAX-EXEMPT STATUS. REPRESENTATIVES OF THE PLAN ADMINISTRATOR BELIEVE THE PLAN IS CURRENTLY DESIGNED AND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXATION. 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 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. 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 NCCC Chairman 0 555386 0 513665 0 810 0 30669 0 73706 0 1174236 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, 2023 AND DECEMBER 31, 2022. 2023 2022 CLAIMS PAYABLE $672,408 $624,873 TOTAL PLAN BENEFIT OBLIGATIONS $672,408 $624,873 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 $22,988,614 TOTAL BENEFITS PAID TO OR FOR MEMBERS $22,988,614 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 Central California Traction Company Contr Employer NA false Illinois Central Contr Employer NA false Portland Terminal Contr Employer NA false Palmetto Railway Contr Employer NA false Longview Switching Co Contr Employer NA false Kansas City Terminal Railway Contr Employer NA false Chicago Rail Link Contr Employer NA false Terminal Railroad Assoc of St Louis Contr Employer NA false Port Terminal Railroad Assoc Contr Employer NA false New Orleans Public Belt Railroad Contr Employer NA false Belt Railway Company of Chicago Contr Employer NA false Gary Railway Contr Employer NA false Northern Indiana Commuter Transportation Contr Employer NA false Herzog Transit Contr Employer NA false Soo Line Railroad Company Contr Employer NA false Alton & Southern Railroad Contr Employer NA false Union Pacific Railroad Company Contr Employer NA false Conrail Contr Employer NA false Norfolk Southern Corporation Contr Employer NA false Pittsburg & Shawmut Contr Employer NA false Kansas City Southern Railway Company Contr Employer NA false Springfield Terminal Contr Employer NA false Wichita RR Contr Employer NA false BNSF Contr Employer NA false CSX Transportation Corporation Contr Employer NA false Delaware & Hudson Railway Company Contr Employer NA false Texas Mexican Railway Company Contr Employer NA false Union Railroad Company Contr Employer NA false false false false false false false false false false false false false false false false false false false false