2025-11-04T07:52:23-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 527073317 NATIONAL EDUCATION ASSOCIATION AND AFFILIATE RETIREE HEALTH PLAN NATI 2028227572 1201 16TH STREET NW 519 WASHINGTON DC 200363290 JAMES TESTERMAN PLAN ADMINISTRATOR 2028227572 2025-11-04 1 1 ERIN CRANMER P01712644 2023319880 2025-10-27 2024 2025-03-06 01:10:19Z JAMES TESTERMAN 1201 16TH STREET NW 519 WASHINGTON DC 200363290 23237066 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 6724126 2822566 13823685 12851811 564828 634399 21112639 16308776 0 0 12314714 8663180 0 0 0 0 0 330933 559323 12645647 9222503 8466992 7086273 248670361 263747736 208166 109468 248462195 263638268 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 701 RETIREES PARTICIPATING IN THE PLAN IN 2024. 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 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 (UNTIL AUG 2024) 1.00 36.50 X 0 160328 0 JAMES TESTERMAN PLAN ADMINISTRATOR 1.00 36.50 X 0 313714 123364 JESSICA SWANSON TRUSTEE 1.00 39.00 X 0 134023 56535 JENNIFER CLUTTER TRUSTEE (SINCE SEPT 2024) 1.00 36.50 X 0 82567 36777 0 690632 216676 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 2822566 2822566 2822566 12412136 12412136 7367965 6928290 439675 439675 439675 MEDICARE PART D SUBSIDY 900099 634399 634399 634399 16308776 3456965 0 12851811 8663180 15596 74000 382182 73908 13637 9222503 15768482 5741339 519092 1345687 232285015 245543933 97772 11116777 248670361 263747736 208166 109468 208166 109468 X 0 0 0 0 248462195 263638268 248462195 263638268 248670361 263747736 7086273 8089800 0 X X 0 1 X 1 0 0 X 23764177 8089800 8089800 15674377 634399 634399 16308776 8588104 -634399 -634399 9222503 0 9222503 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, 2024 AND 2023, 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 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: MEDICARE PART D SUBSIDY 634,399. PART XII, LINE 2D - OTHER ADJUSTMENTS: MEDICARE PART D SUBSIDY -634,399. 0 0 0 JAMES TESTERMAN PLAN ADMINISTRATOR 0 277637 0 13500 0 22577 0 88775 0 34589 0 437078 0 0 JESSICA SWANSON TRUSTEE 0 134023 0 0 0 0 0 35771 0 20764 0 190558 0 0 MICHAEL MCPHERSON TRUSTEE (UNTIL AUG 2024) 0 160328 0 0 0 0 0 0 0 0 0 160328 0 0 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 2762987 ACTUARIAL VALUATION ARIZONA EDUCATION ASSOCIATION S 59579 ACTUARIAL VALUATION