2024-11-14T17:22:44-05:00 2023-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR STE 300 SOUTH JORDAN UT 840955123 990 2023-01-01 870427760 UNION PACIFIC RAILROAD EMPLOYES HEALTH SYSTEM UNIO 8015954388 1040 N 2200 W SUITE 200 SALT LAKE CITY UT 84116 GREG BARNETT CFO 8015954388 2024-11-13 true false RICHARD SCORESBY CPA P00573067 8013131900 2024-11-13 2023 2024-10-15 13:58:12Z RICHARD EGAN 1040 N 2200 W SUITE 200 SALT LAKE CITY UT 84116 160190559 false X WWW.IRONROADHEALTHCARE.COM X 1947 UT TO PROVIDE HEALTHCARE PROGRAMS FOR ACTIVE AND RETIRED MEMBERS AND THEIR DEPENDENTS OF UNION PACIFIC RAILROAD COMPANY AND ITS SUBSIDIARIES. 11 11 74 1545933 106990 0 142382359 149949007 4033092 3758380 114607 114223 146530058 153821610 0 135343424 138965980 8895786 8638216 0 0 4528193 4812046 148767403 152416242 -2237345 1405368 127497551 141212845 34795936 38825043 92701615 102387802 TO PROVIDE HEALTHCARE PROGRAMS FOR ACTIVE AND RETIRED MEMBERS AND THEIR DEPENDENTS OF UNION PACIFIC RAILROAD COMPANY AND ITS SUBSIDIARIES. false false TO PROVIDE HEALTHCARE PROGRAMS FOR ACTIVE AND RETIRED MEMBERS, AND THEIR DEPENDENTS, OF UNION PACIFIC RAILROAD COMPANY AND ITS SUBSIDIARIES. false false false false false false false false false true false false false true 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 true false false true 68 0 true 74 true true true false false false false false false false X 11 11 false false false false true true false true true false false false true true true true true true true false X RICHARD EGAN 8015954388 1040 N 2200 W SUITE 200 SALT LAKE CITY UT 84116 RICHARD EGAN PRESIDENT & 40.00 X 377900 0 27439 GREG BARNETT CFO 40.00 X 278298 0 27506 CURTIS NEWMAN DIRECTOR OF 40.00 X 190124 0 26521 BRADLEY PORTER DIRECTOR OF 40.00 X 189505 0 26511 CURT HUGHES PHARMACIST I 40.00 X 189610 0 26069 JOHN TAYLOR MANAGER OF I 40.00 X 170537 0 26227 MICHAEL HATCH CONTROLLER 40.00 X 162230 0 26102 DENNIS ALBERS GEN CHAIR-AL 0.10 X 0 0 0 JOEY CORNELIUS GEN CHAIR-SM 0.10 X 0 0 0 LUKE EDDINGTON VICE CHAIR-S 0.10 X 0 0 0 TIM GRAUMANN GEN TAX COUN 0.10 X 0 0 0 TREVOR KINGSTON SR DIRECT CO 0.10 X 0 0 0 STEVE LEYSHON BOARD CHAIR- 0.10 X 0 0 0 TERRILL MAXWELL DIR LABOR RE 0.10 X 0 0 0 JOHN MCARTHUR GEN CHAIR-BR 0.10 X 0 0 0 NATHAN MCGLAUGHLIN GEN DIR PAYR 0.10 X 0 0 0 TRAVIS PROTHRO GEN CHAIR-NC 0.10 X 0 0 0 BRIAN SODERSTROM INT'L REP-TC 0.10 X 0 0 0 1558204 186375 26 false true false ANTHEM BLUE CROSS BLUE SHIELD 332 WASHINGTON STREET SW GAINESVILLE GA 30501 MEDICAL NETWORK 3387431 OPTUM RX 1100 OPTUM CIRCLE EDEN PRAIRIE MN 55344 RX MANAGER 1801176 COMPUTECH PO BOX 540758 SALT LAKE CITY UT 84054 IT SUPPORT 435652 CHANGE HEALTHCARE PO BOX 572490 MURRAY UT 84157 NETWORK SYSTEMS 214575 TELLIGEN INC 1776 WEST LAKE PARKWAY WEST DES MOINES IA 50266 INSURANCE SERVI 160576 8 EMPLOYER CONTRIBUTIONS 900099 96710282 96710282 RETIREE CONTRIBUTIONS 900099 36655985 36655985 EMPLOYEE CONTRIBUTIONS 900099 10565442 10565442 PHARMACY CO-PAYMENTS 900099 4467918 4467918 HEALTHCARE ADMIN & PHARMACY 900004 1545933 1545933 3447 3447 149949007 3605728 3605728 133824 19601 114223 114223 114223 6500000 2000 6218293 131055 281707 -129055 152652 152652 153821610 148403074 1545933 3872603 138965980 711143 5164708 76410 1379671 1306284 129824 55543 66019 473749 526989 785232 242748 43154 669876 288696 PHARMACY BENEFITS 1212203 REPAIRS & MAINTENANCE 136414 OTHER TAXES & LICENSES 61269 EMPLOYEE RELATIONS 35592 84738 152416242 0 0 0 50 50 8726745 6812039 13578624 16945395 1175457 1343871 1013665 1523049 9737356 6850221 2894372 2887135 97480412 109498331 2628226 2202975 127497551 141212845 14577400 18419264 3421254 2718194 35275 16762007 17687585 34795936 38825043 X 92701615 102387802 92701615 102387802 127497551 141212845 X 1405368 8274605 6214 X false true X true false 435600 435600 6018373 4839351 1179022 3283383 2010870 1272513 2887135 LOSS RESERVES 15472280 PHYSICIANS DEFERRED COMPENSATION 2215305 17687585 X 162391783 8274605 361587 8636192 153755591 66019 66019 153821610 152705596 355373 355373 152350223 66019 66019 152416242 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY THE PLAN. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE PLAN HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 19,601 CHANGE IN DEFERRED COMPENSATION 341,986 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 19,601 CHANGE IN DEFERRED COMPENSATION 335,772 X X X X false true false RICHARD EGAN PRESIDENT & CEO 252547 102033 23320 3770 23669 405339 GREG BARNETT CFO 213978 41000 23320 3837 23669 305804 CURTIS NEWMAN DIRECTOR OF MEDICAL 166528 22913 683 2852 23669 216645 BRADLEY PORTER DIRECTOR OF IT 166528 22294 683 2842 23669 216016 CURT HUGHES PHARMACIST IN CHARGE 167173 21752 685 2400 23669 215679 JOHN TAYLOR MANAGER OF IT 155571 14328 638 2558 23669 196764 MICHAEL HATCH CONTROLLER 147122 14505 603 2433 23669 188332 FORM 990, PAGE 6, PART VI, LINE 6 THE PRESIDENT OF THE UNION PACIFIC RAILROAD COMPANY APPOINTS FOUR TRUSTEES OF THE ORGANIZATION. ACCREDITED REPRESENTATIVES FROM VARIOUS BARGAINING UNITS, REPRESENTING CLASSES OF EMPLOYEES OF THE EMPLOYER COMPANIES, ELECT AN ADDITIONAL SEVEN TRUSTEES OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE CRAFTS THAT ARE PARTICIPANTS IN OUR PLAN ELECT SEVEN TRUSTEES FROM THE UNION LEADERSHIP. THE REMAINING FOUR ARE APPOINTED BY THE PRESIDENT OF THE UNION PACIFIC RAILROAD COMPANY. EMPLOYEE REPRESENTATIVES ARE DIVIDED INTO FIVE GROUPS (SEVEN GROUPS INCLUDING MPEHA UNION TRUSTEES) TO NOMINATE ONE OR MORE GENERAL CHAIRPERSONS OR INTERNATIONAL REPRESENTATIVES FROM SUCH GROUP AND THAT A MAJORITY OF THE ACCREDITED REPRESENTATIVES ELECT ONE TRUSTEE FROM EACH GROUP. EACH OF THE FIVE TRUSTEES, SO ELECTED, HOLDS OFFICE FOR A TERM OF FOUR YEARS. THE ACCREDITED REPRESENTATIVES, BY TWO-THIRDS VOTE, CAN RECALL ANY TRUSTEE ELECTED BY THEM, PROVIDED THAT NO RECALL ACTION HAS BEEN TAKEN DURING THE TIME THE BOARD IS MEETING AND FOR TEN DAYS FOLLOWING ADJOURNMENT. IF ANY SAID EMPLOYEE GROUP FAILS TO ELECT A TRUSTEE OR IF THE PRESIDENT OF THE UNION PACIFIC RAILROAD COMPANY FAILS TO APPOINT TRUSTEES, THEN THE TRUSTEES ACTUALLY ELECTED OR APPOINTED WILL CONSTITUTE THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 11B SENIOR MANAGEMENT REVIEWS THE FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX EACH YEAR PRIOR TO FILING. THE REVIEW PROCESS CONSISTS OF RECONCILING THE AUDITED FINANCIAL STATEMENTS TO THE FORM 990 RETURN. AS AN ERISA PLAN, THE BOARD OF TRUSTEES REVIEWS THE AUDITED FINANCIAL STATEMENTS. UNDER THE DIRECTION OF THE BOARD OF TRUSTEES, SENIOR MANAGEMENT REVIEWS THE RECONCILIATION OF THE FINANCIAL STATEMENTS TO THE FORM 5500 - ANNUAL RETURN REPORT OF EMPLOYEE BENEFIT PLAN AND ALL ACCOMPANYING STATEMENTS RELATING TO THE ANNUAL REPORT. FORM 990, PAGE 6, PART VI, LINE 12C IT IS THE POLICY OF THE UNION PACIFIC RAILROAD EMPLOYES HEALTH SYSTEMS (UPREHS) FOR ANY OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED PROFESSIONAL, AND/OR OTHER INDEPENDENT CONTRACTORS TO NOT ACCEPT ANY FORM OF COMPENSATION FROM ANY OTHER ORGANIZATION(S), WHETHER TAX-EXEMPT OR TAXABLE, THAT ARE RELATED TO UPREHS THROUGH COMMON SUPERVISION OR COMMON CONTROL. IN ADDITION, IT IS THE POLICY OF UPREHS TO NOT ALLOW ANY OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, HIGHEST COMPENSATED PROFESSIONAL, AND/OR OTHER INDEPENDENT CONTRACTORS TO BE RELATED TO ONE ANOTHER, EITHER THROUGH FAMILY OR BUSINESS RELATIONSHIPS. FORM 990, PAGE 6, PART VI, LINE 15A ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES REVIEWS GOAL ACHIEVEMENTS AND OPERATING RESULTS OF THE OPERATING TRUSTEES AND EXECUTIVE OFFICERS. IN ADDITION, THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WILL, FROM TIME TO TIME, REQUEST A THIRD PARTY SALARY SURVEY. AFTER THESE REVIEWS, THE BOARD OF TRUSTEES THEN VOTES ON COMPENSATION FOR EXECUTIVES. FORM 990, PAGE 6, PART VI, LINE 15B ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES REVIEWS GOAL ACHIEVEMENTS AND OPERATING RESULTS OF THE OPERATING TRUSTEES AND EXECUTIVE OFFICERS. IN ADDITION, THE BOARD OF TRUSTEES COMPENSATION COMMITTEE WILL, FROM TIME TO TIME, REQUEST A THIRD PARTY SALARY SURVEY. AFTER THESE REVIEWS, THE BOARD OF TRUSTEES THEN VOTES ON COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC, UPON REQUEST. ANNUAL REPORTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AS REQUIRED BY ERISA AND ARE AVAILABLE ON THE DEPARTMENT OF LABOR EFAST2 WEBSITE. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 19,601 CHANGE IN DEFERRED COMPENSATION 341,986 RENTAL EXPENSES -19,601 CHANGE IN DEFERRED COMPENSATION -335,772 CHANGE IN DEFERRED COMPENSATION 0 TOTAL 6,214 UNION PACIFIC RAILROAD COMPANY 1400 DOUGLAS STREET OMAHA NE 68179 946001323 RAILROAD DE N/A false false false false false false false false false false false false false false true false false false false true