2025-11-17T15:12:24+00:00 2024-12-31 135381590 BDO USA 8401 GREENSBORO DR STE 800 MCLEAN VA 221023599 990 2024-01-01 466448882 NRECA POST-EMPLOYMENT HEALTH REIMBURSEMENT ARRANGEMENT (HRA) PLAN NREC 7039075895 4301 WILSON BLVD 8-110 ARLINGTON VA 22203 DIGNA LOUIS CFO 2025-11-17 true TODD TERESCO P00247720 7038930600 2025-11-17 2024 2025-03-06 01:10:19Z DIGNA LOUIS 4301 WILSON BLVD 8-110 ARLINGTON VA 22203 1851141 false X N/A X 2013 VA THE PLAN WAS ESTABLISHED TO REIMBURSE PARTICIPANTS AND THEIR DEPENDENTS FOR QUALIFIED OUT-OF-POCKET HEALTH CARE EXPENSES (SUCH AS OUT-OF-POCKET EXPENSES FOR MEDICAL CARE, VISION CARE, DENTAL CARE, PRESCRIPTION DRUGS AND CERTAIN OVER-THE-COUNTER DRUGS) AND QUALIFIED LONG TERM CARE EXPENSES, AS WELL AS PREMIUMS FOR HEALTH INSURANCE, HEALTH PLAN COVERAGE, AND QUALIFIED LONG TERM CARE INSURANCE CONTRACTS THAT OCCUR AFTER THE PARTICIPANT HAS RETIRED OR TERMINATED EMPLOYMENT, INCLUDING COVERAGE UNDER THE CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA). 3 0 0 0 0 0 0 0 0 304180 331417 0 0 304180 331417 0 0 1063989 1075229 0 0 0 0 0 4348887 46034 5412876 1121263 -5108696 -789846 12758696 12563519 54880 24831 12703816 12538688 THE PLAN WAS ESTABLISHED TO REIMBURSE PARTICIPANTS AND THEIR DEPENDENTS FOR QUALIFIED OUT-OF-POCKET HEALTH CARE EXPENSES (SUCH AS OUT-OF-POCKET EXPENSES FOR MEDICAL CARE, VISION CARE, DENTAL CARE, PRESCRIPTION DRUGS AND CERTAIN OVER THE-COUNTER DRUGS) AND QUALIFIED LONG TERM CARE EXPENSES, AS WELL AS PREMIUMS FOR HEALTH INSURANCE, HEALTH PLAN COVERAGE, AND QUALIFIED LONG TERM CARE INSURANCE CONTRACTS THAT OCCUR AFTER THE PARTICIPANT HAS RETIRED OR TERMINATED EMPLOYMENT, INCLUDING COVERAGE UNDER THE CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT OF 1985 (COBRA). false false TOTAL PROGRAM EXPENSES ARE RELATED TO BENEFITS PAID TO PARTICIPANTS AND ADMINISTRATIVE EXPENSES. 0 false 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 false false false false true false false false false true 0 0 0 false false false false false false false false X 3 0 false false false false false false false true true false false false true true true true true true true true false false VA X DENNIS LIBURKIN 7039072892 4301 WILSON BLVD ARLINGTON VA 22203 DANIELLE SIEVERLING VP CHIEF RISK & COMPLIANCE 0.3 54.7 X 0 434128 104384 DIGNA LOUIS CFO 0.3 46.7 X 0 674553 128430 MICHELE RINN SR VP HUMAN RESOURCES 0.3 44.4 X 0 390915 122799 0 1499596 355613 0 false true false 0 0 0 0 0 0 0 19044 0 0 19044 0 0 1832097 1519724 312373 0 312373 0 0 312373 0 0 0 0 0 331417 0 0 331417 1075229 21424 18399 6211 0 1121263 2901199 2901599 0 0 0 0 0 0 0 0 9857497 9661920 0 0 0 0 12758696 12563519 54880 24831 0 0 0 0 54880 24831 X 12703816 12538688 12703816 12538688 12758696 12563519 -789846 624718 0 X false true true false 0 X 956135 624718 0 624718 331417 0 0 331417 1121263 0 0 1121263 0 0 1121263 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN RECEIVED A DETERMINATION LETTER FROM THE IRS DATED AUGUST 7, 2014. THE PLAN SPONSOR BELIEVES THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY, AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, 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 JURISDICTION; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false false false DIGNA LOUIS CFO 0 572592 0 89220 0 12741 0 78158 0 50272 0 802983 0 0 MICHELE RINN SR VP HUMAN RESOURCES 0 332467 0 53200 0 5248 0 75875 0 46924 0 513714 0 0 DANIELLE SIEVERLING VP CHIEF RISK & COMPLIANCE 0 344153 0 86920 0 3055 0 74752 0 29632 0 538512 0 0 Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE TRUST DOES NOT HAVE ANY EMPLOYEES NOR DOES IT PAY ITS INDIVIDUAL DIRECTORS. Form 990, Part VI, Line 11b Review of form 990 by governing body NRECA POST-EMPLOYMENT HEALTH REIMBURSEMENT ARRANGEMENT (HRA) PLAN FORM 990 IS PREPARED BY BDO BY USING DATA PROVIDED BY NRECA'S CORPORATE ACCOUNTANT AND REVIEWED BY MANAGER OF CORPORATE ACCOUNTING. IN ADDITION, THERE IS A SUBSEQUENT REVIEW BY NRECA'S VP OF FINANCE / CONTROLLER. THE CHIEF FINANCIAL OFFICER THEN REVIEWS THE FORM 990 FOR ACCURACY. THE FORM 990 IS FILED AND MADE AVAILABLE TO THE ADMINISTRATIVE AND OVERSIGHT COMMITTEE. Form 990, Part VI, Line 12c Conflict of interest policy EACH DIRECTOR AND TRUSTEE IS REQUIRED TO COMPLETE AND SUBMIT A CONFLICT OF INTEREST QUESTIONNAIRE THAT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. THE CHIEF FINANCIAL OFFICER REVIEWS EACH QUESTIONNAIRE AND FOLLOWS UP ON ANY CONFLICTS WITH RESPECTIVE DIRECTORS AND TRUSTEES ALONG WITH NRECA LEGAL COUNSEL. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIALS STATEMENTS ARE AVAILABLE UPON REQUEST. NATIONAL RURAL ELECTRIC COOPERATIVE ASSO 4301 WILSON BLVD ARLINGTON VA 22203 530116145 TRADE ASSOC. VA 501(c)(6) NA false NRECA WOOD QUALITY CONTROL INC 4301 WILSON BLVD ARLINGTON VA 22203 521446660 INTERNATIONAL RURAL ELECTRIFICATION VA 501(c)(6) NRECA false NRECA INTERNATIONAL 4301 WILSON BLVD ARLINGTON VA 22203 521387851 INTERNATIONAL RURAL ELECTRIFICATION VA 501(c)(3) 7 NRECA false NRECA RESEARCH 4301 WILSON BLVD ARLINGTON VA 22203 822724646 ELECTRIC GRID SCIENTIFIC RESEARCH VA 501(c)(3) 7 NRECA GLENN ENGLISH NAT'L LEADERSHIP COOP FDN 4301 WILSON BLVD ARLINGTON VA 22203 461424031 AWARDING OF SCHOLARSHIPS VA 501(c)(3) Type I NRECA false FUNDACION ENERGETICA BOLIVIANA 4301 WILSON BLVD ARLINGTON VA 22203 BOLIVIAN RURAL ELECTRIFICATION VA NRECA false Cooperating Insurance Services 4301 WILSON BLVD ARLINGTON VA 22203 521076274 INSURANCE AGENT VA NRECA UNITED INC C Corporation 0 0 0 false NRECA UNITED HOLDINGS 4301 WILSON BLVD ARLINGTON VA 22203 860262046 LIFE & HOSPITALIZATION INSURANCE VA NRECA UNITED INC C Corporation 0 0 0 false COOPERATIVE BENEFITS ADMINISTRATORS 4301 WILSON BLVD ARLINGTON VA 22203 521327041 CLAIMS ADMINISTRATOR VA NRECA UNITED INC C Corporation 0 0 0 false COOPERATING ENERGY SERVICES 4301 WILSON BLVD ARLINGTON VA 22203 521490710 SOFTWARE INTEGRATION DEVELOPMENT VA NRECA UNITED INC C Corporation 0 0 0 false HOMESTEAD FINANCIAL SERVICES CORP 4301 WILSON BLVD ARLINGTON VA 22203 521679315 INVESTMENT BROKER VA NRECA UNITED INC C Corporation 0 0 0 false HOMESTEAD ADVISERS CORP 4301 WILSON BLVD ARLINGTON VA 22203 521694000 INVESTMENT ADVISER VA RE INVESTMENT CORPORATION C Corporation 0 0 0 false false false false false false false false false false false false false false true false true false false false NATIONAL RURAL ELECTRIC COOPERATIVE ASSOC P 1151313 ACCOUNTING REC.