Nonprofit · EIN 52-2174651
SMART - TD HEALTH AND WELFARE PLAN
Tax-exempt · ARLINGTON, VA 22202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $644,079,592 | $664,226,412 | -$20,146,820 | $320,961,486 | $1,475,583 | $319,485,903 |
| December 31, 2023 | 990 | $792,398,664 | $616,075,559 | $176,323,105 | $341,211,885 | $1,579,162 | $339,632,723 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $632,617,271
- Investment income
- $11,422,707
- Other revenue
- $39,614
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $627,382,219
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $20,380
- Accounting fees
- $634,742
Balance sheet and other
- Total assets, start of year
- $341,211,885
- Total assets, end of year
- $320,961,486
- Total liabilities, end of year
- $1,475,583
- Net assets, end of year
- $319,485,903
- Gross receipts
- $644,079,592
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2000
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brendan Branon | Chair 1/1 TO 10/31/2024 Trustee or director | 2 | $0 |
| JEFFREY RODGERS | CHAIR 11/1/ TO 12/31/2024 Trustee or director | 2 | $0 |
| Jeremy Ferguson | Chair - H&W Committee Trustee or director | 2 | $0 |
| Jeff Brandow | Comm Mbr - H&W Committee Officer | 1 | $0 |
| Wai Wong | Comm Mbr - NCCC Officer | 1 | $0 |
| Maquiling Parkerson | Comm Mbr-NCCC Officer | 1 | $0 |
| Jeff Wall | Comm MBr - NCCC Officer | 1 | $0 |
| Thomas Sullivan | Comm MBr - NCCC Officer | 1 | $0 |
| Sam Macedonio | Comm MBr - NCCC Officer | 1 | $0 |
| Matt Dolin | Comm Mbr - H&W committee Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Brendan Branon | Chairman - NCCC Trustee or director | 2 | $0 |
| Jeremy Ferguson | Chairman - H&W Committee Trustee or director | 2 | $0 |
| Jacob McCahill | Comm Mbr-NCCC 1/1 to 4/14/23 Officer | 1 | $0 |
| Rob Karov | Comm Mbr-NCCC 1/1 to 10/19/23 Officer | 1 | $0 |
| Wai Wong | Comm Mbr - NCCC Officer | 1 | $0 |
| Maquiling Parkerson | Comm Mbr-NCCC Officer | 1 | $0 |
| Jeff Wall | Comm MBr - NCCC Officer | 1 | $0 |
| Thomas Sullivan | Comm Mbr - nccc Officer | 1 | $0 |
| Jeff Brandow | Comm Mbr - H&W Committee Officer | 1 | $0 |
| Matt Dolin | Comm Mbr - H&W committee Officer | 1 | $0 |
| Sam Macedonio | Comm Mbr-NCCC10/19 TO 12/31/23 Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 251 18TH ST S STE 750, ARLINGTON, VA 22202-3541
- In care of
- % THE PLAN
- Principal officer (990 for 2024)
- Jeff Rodgers Jeremy Ferguson, 251 - 18th Street South 750, Arlington, VA 22202
- Signed the 990
- Jeff Rodgers Jeremy Ferguson, Co-Chairs
- Phone
- (571) 336-7600
- Return prepared by
- WITHUMSMITHBROWNPC
Mission
TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ELIGIBLE RAILROAD EMPLOYEES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS.
Program accomplishments
- Provides health and related benefits to eligible participants and their beneficiaries.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 52-2174651
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2001
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $320,961,486
- Income (IRS master file)
- $644,079,592
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $644,079,592 | $664,226,412 | $320,961,486 | IRS |
| 990 | December 2023 | $792,398,664 | $616,075,559 | $341,211,885 | XML |
| 990 | December 2022 | $606,260,431 | $577,873,251 | $164,614,817 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 52-2174651).
Questions about SMART - TD HEALTH AND WELFARE PLAN
- What is the EIN of SMART - TD HEALTH AND WELFARE PLAN?
- The employer identification number (EIN) of SMART - TD HEALTH AND WELFARE PLAN is 52-2174651.
- Is SMART - TD HEALTH AND WELFARE PLAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2001.
- Are donations to SMART - TD HEALTH AND WELFARE PLAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMART - TD HEALTH AND WELFARE PLAN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SMART - TD HEALTH AND WELFARE PLAN due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMART - TD HEALTH AND WELFARE PLAN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SMART - TD HEALTH AND WELFARE PLAN?
- The 990 for the year ended December 31, 2024 names Jeff Rodgers Jeremy Ferguson.
- Who are the officers and directors of SMART - TD HEALTH AND WELFARE PLAN?
- The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
- How much revenue does SMART - TD HEALTH AND WELFARE PLAN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $644,079,592, expenses of $664,226,412 and total assets of $320,961,486 at year end.
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