Nonprofit · EIN 52-7073317
NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN
Also known as DIVINEY WAYNE S TTEE
Tax-exempt · WASHINGTON, DC 20036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $16,308,776 | $9,222,503 | $7,086,273 | $263,747,736 | $109,468 | $263,638,268 |
| December 31, 2023 | 990 | $21,112,639 | $12,645,647 | $8,466,992 | $248,670,361 | $208,166 | $248,462,195 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,822,566
- Investment income
- $12,851,811
- Net gain from sales of assets
- $439,675
- Other revenue
- $634,399
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $8,663,180
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $15,596
- Accounting fees
- $74,000
Balance sheet and other
- Total assets, start of year
- $248,670,361
- Total assets, end of year
- $263,747,736
- Total liabilities, end of year
- $109,468
- Net assets, end of year
- $263,638,268
- Publicly traded securities
- $245,543,933
- Gross receipts
- $23,237,066
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2000
- State of legal domicile
- DC
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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JAMES TESTERMAN | PLAN ADMINISTRATOR Trustee or director | 1 | $0 | $313,714 | $123,364 |
| JESSICA SWANSON | TRUSTEE Trustee or director | 1 | $0 | $134,023 | $56,535 |
| MICHAEL MCPHERSON | TRUSTEE (UNTIL AUG 2024) Trustee or director | 1 | $0 | $160,328 | $0 |
| JENNIFER CLUTTER | TRUSTEE (SINCE SEPT 2024) Trustee or director | 1 | $0 | $82,567 | $36,777 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MICHAEL MCPHERSON | TRUSTEE Trustee or director | 1 | $0 | $292,440 | $116,834 |
| JAMES TESTERMAN | PLAN ADMINISTRATOR Trustee or director | 1 | $0 | $294,734 | $112,408 |
| JESSICA SWANSON | TRUSTEE Trustee or director | 1 | $0 | $127,581 | $48,247 |
Address and contacts
- Address (IRS master file)
- 1201 16TH STREET NW 519, WASHINGTON, DC 20036-3290
- In care of
- % FRED SUMAN
- Principal officer (990 for 2024)
- JAMES TESTERMAN, 1201 16TH STREET NW 519, WASHINGTON, DC 200363290
- Signed the 990
- JAMES TESTERMAN, PLAN ADMINISTRATOR
- Phone
- (202) 822-7572
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
THE PLAN IS A WELFARE BENEFIT PLAN FOR THE EXCLUSIVE PURPOSE OF PROVIDING RETIREE HEALTH BENEFITS TO RETIRED EMPLOYEES OF THE NATIONAL EDUCATION ASSOCIATION (NEA) AND ITS ELIGIBLE PARTICIPATING STATE AFFILIATES. CURRENTLY, ARIZONA EDUCATION ASSOCIATION PARTICIPATES IN THE PLAN WITH NEA. THERE WERE 701 RETIREES PARTICIPATING IN THE PLAN IN 2024.
Program accomplishments
- HEALTH INSURANCE PROGRAMS: THE PLAN IS A WELFARE BENEFIT PLAN FOR THE EXCLUSIVE PURPOSE OF PROVIDING RETIREE HEALTH BENEFITS TO RETIRED EMPLOYEES OF THE NATIONAL EDUCATION ASSOCIATION (NEA) AND ITS ELIGIBLE PARTICIPATING STATE AFFILIATES. CURRENTLY, ARIZONA EDUCATION ASSOCIATION PARTICIPATES IN THE PLAN WITH NEA.
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
- 52-7073317
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y43)
- Assets (IRS master file)
- $263,747,736
- Income (IRS master file)
- $23,237,066
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $16,308,776 | $9,222,503 | $263,747,736 | IRS |
| 990 | December 2023 | $21,112,639 | $12,645,647 | $248,670,361 | XML |
| 990 | December 2022 | $18,543,173 | $11,073,627 | $218,679,842 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 52-7073317).
Questions about NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN
- What is the EIN of NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN?
- The employer identification number (EIN) of NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN is 52-7073317.
- Is NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2000.
- Are donations to NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH 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 NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH 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 NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH 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 NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN?
- The 990 for the year ended December 31, 2024 names JAMES TESTERMAN.
- Who are the officers and directors of NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $16,308,776, expenses of $9,222,503 and total assets of $263,747,736 at year end.
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