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
2023
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,VA22202
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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