2024-11-13T14:00:38-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 527073317 NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN NATI 2028227572 1201 16TH STREET NW 519 WASHINGTON DC 200363290 JAMES TESTERMAN PLAN ADMINISTRATOR 2028227572 2024-11-13 1 1 ERIN CRANMER P01712644 2023319880 2024-11-08 2023 2024-10-15 13:58:12Z JAMES TESTERMAN 1201 16TH STREET NW 519 WASHINGTON DC 200363290 59256779 0 X N/A X 2000 DC 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. 3 0 0 0 0 0 0 0 7695255 6724126 10348743 13823685 499175 564828 18543173 21112639 0 0 10779702 12314714 0 0 0 0 0 293925 330933 11073627 12645647 7469546 8466992 218679842 248670361 71224 208166 218608618 248462195 X 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 698 RETIREES PARTICIPATING IN THE PLAN IN 2023. 0 0 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. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X KIM O'FARRELL 2028227572 1201 16TH STREET NW SUITE 519 WASHINGTON DC 200363290 MICHAEL MCPHERSON TRUSTEE 1.00 36.50 X 0 292440 116834 JAMES TESTERMAN PLAN ADMINISTRATOR 1.00 36.50 X 0 294734 112408 JESSICA SWANSON TRUSTEE 1.00 39.00 X 0 127581 48247 0 714755 277489 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 6724126 6724126 6724126 9102510 9102510 42865315 38144140 4721175 4721175 4721175 MEDICARE PART D SUBSIDY 921190 564828 564828 564828 21112639 7288954 0 13823685 12314714 21585 40000 184451 71708 13189 12645647 4710238 15768482 450586 519092 213519018 232285015 97772 218679842 248670361 71224 208166 71224 208166 X 0 0 0 0 218608618 248462195 218608618 248462195 218679842 248670361 8466992 21386585 0 X X 0 1 X 1 0 0 X 41934396 21386585 21386585 20547811 564828 564828 21112639 12080819 -564828 -564828 12645647 0 12645647 PART X, LINE 2: 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 THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: MEDICARE PART D SUBSIDY 564,828. PART XII, LINE 2D - OTHER ADJUSTMENTS: MEDICARE PART D SUBSIDY -564,828. 1 0 0 MICHAEL MCPHERSON TRUSTEE 0 190069 0 0 0 102371 0 80551 0 36283 0 409274 0 0 JAMES TESTERMAN PLAN ADMINISTRATOR 0 271921 0 0 0 22813 0 82091 0 30317 0 407142 0 0 JESSICA SWANSON TRUSTEE 0 127581 0 0 0 0 0 34052 0 14195 0 175828 0 0 PART I, LINE 4A MICHAEL MCPHERSON RECEIVED A SEVERANCE PAYMENT OF $52,856. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE IRS FORM 990 A COPY OF THE RETURN IS PROVIDED TO THE PLAN ADMINISTRATOR AND EACH TRUSTEE. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS THE ORGANIZATION DISTRIBUTES A MEMO REMINDING ALL PERSONNEL ABOUT THE CONFLICT OF INTEREST POLICY. A COMPLETE COPY OF THE CONFLICT OF INTEREST POLICY IS MAINTAINED ON THE ORGANIZATION'S INTRANET AND IS AVAILABLE TO ALL PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NATIONAL EDUCATION ASSOCIATION OF THE UNITED STATES 1201 16TH STREET NW SUITE 519 WASHINGTON DC 20036 530115260 LABOR ORGANIZATION DC 501(C)(5) N/A 0 ARIZONA EDUCATION ASSOCIATION 345 EAST PALM LANE PHOENIX AZ 85004 860002685 LABOR ORGANIZATION AZ 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 NATIONAL EDUCATION ASSOCIATION OF THE UNITED STATES S 6682138 ACTUARIAL VALUATION ARIZONA EDUCATION ASSOCIATION S 41988 ACTUARIAL VALUATION