efile Public Visual Render
ObjectId: 202423179349308367 - Submission: 2024-11-12
TIN: 52-2174651
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
23
Open to Public Inspection
Name of the organization
SMART - TD HEALTH AND WELFARE PLAN
Employer identification number
52-2174651
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
GOVERNING COMMITTEE
251 - 18TH ST SOUTH SUITE 750
ARLINGTON
,
VA
22202
80-0616629
PLAN SPONSOR
VA
501(C)9
NA
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Page 2
Schedule R (Form 990) 2023
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
ALTON & SOUTHERN RAILROAD
CONTR EMPLOYER
NA
No
(2)
THE BELT RAILWAY CO OF CHICAGO
CONTR EMPLOYER
NA
No
(3)
PORTLAND TERMINAL RAILROAD COMPANY
CONTR EMPLOYER
NA
No
(4)
CANTON RAILROAD CO
CONTR EMPLOYER
NA
No
(5)
NEW ORLEANS PUBLIC BELT RAILROAD
CONTR EMPLOYER
NA
No
(6)
PROVIDENCE & WORCHESTER RAILROAD CO
CONTR EMPLOYER
NA
No
(7)
THE COLORADO & WYOMING RAILROAD
CONTR EMPLOYER
NA
No
(8)
DELAWARE & HUDSON RAILROAD
CONTR EMPLOYER
NA
No
(9)
TERMINAL RAILROAD ALABAMA STATE DOCKS
CONTR EMPLOYER
NA
No
(10)
INDIANA HARBOR BELT
CONTR EMPLOYER
NA
No
(11)
ILLINOIS CENTRAL RAILROAD
CONTR EMPLOYER
NA
No
(12)
KANSAS CITY SOUTHERN RAILWAY CO
CONTR EMPLOYER
NA
No
(13)
SOO LINE RAILROAD COMPANY
CONTR EMPLOYER
NA
No
(14)
CONRAIL CORPORATION
CONT EMPLOYER
NA
No
(15)
PORT TERMINAL RAILROAD ASSOC
CONTR EMPLOYER
NA
No
(16)
TEXAS CITY TERMINAL RAILWAY
CONTR EMPLOYER
NA
No
(17)
MISSISSIPPI EXPORT RAILROAD CO
CONTR EMPLOYER
NA
No
(18)
IOWA INTERSTATE RAILROAD LTD
CONTR EMPLOYER
NA
No
(19)
CSX TRANSPORTATION
CONTR EMPLOYER
NA
No
(20)
TERMINAL RAILROAD ASSOC OF ST LOUIS
CONTR EMPLOYER
NA
No
(21)
SPRINGFIELD TERMINAL RAILWAY CO
CONTR EMPLOYER
NA
No
(22)
PACIFIC & ARCTIC RAILWAY & NAVIGATION CO
CONTR EMPLOYER
NA
No
(23)
BURLINGTON NORTHERN INC
CONTR EMPLOYER
NA
No
(24)
UNION PACIFIC RAILROAD CO
CONTR EMPLOYER
NA
No
(25)
CHICAGO SOUTH SHORE&SOUTH BEND RAILROAD
CONTR EMPLOYER
NA
No
(26)
WICHITA TERMINAL ASSOCIATION
CONTR EMPLOYER
NA
No
(27)
ALBANY PORT RAILROAD CORPORATION
CONTR EMPLOYER
NA
No
(28)
NORTHEAST ILLINOIS CORPORATION
CONTR EMPLOYER
NA
No
(29)
NORFOLK SOUTHERN CORPORATION
CONTR EMPLOYER
NA
No
(30)
NORTH INDIANA COMMUTER TRANS DISTRICT
CONTR EMPLOYER
NA
No
(31)
FORE RIVER TRANSPORTATION CORP
CONTR EMPLOYER
NA
No
(32)
CHICAGO RAIL LINK
CONTR EMPLOYER
NA
No
(33)
CENTRAL CALIFORNIA TRACTION CO
CONTR EMPLOYER
NA
No
(34)
LOUISIANA & NORTHWEST RAILROAD CO
CONTR EMPLOYER
NA
No
(35)
LONGVIEW SWITCHING COMPANY
CONTR EMPLOYER
NA
No
(36)
ESCANABA & LAKE SUPERIOR RAILROAD CO
CONTR EMPLOYER
NA
No
(37)
LOS ANGELES JUNCTION
CONTR EMPLOYER
NA
No
(38)
TRANSIT AMERICA SERVICES
CONTR EMPLOYER
NA
No
(39)
SOUTH CAROLINA PUBLIC RAILWAY
CONTR EMPLOYER
NA
No
(40)
HERZOG TRANSIT SERVICES INC
CONTR EMPLOYER
NA
No
(41)
PITTSBURG & SHAWMUT
CONTR EMPLOYER
NA
No
Schedule R (Form 990) 2023
Page 3
Schedule R (Form 990) 2023
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
Schedule R (Form 990) 2023
Page 4
Schedule R (Form 990) 2023
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2023
Page 5
Schedule R (Form 990) 2023
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2023
Additional Data
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