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        <RelatedOrExemptFuncIncomeAmt>26701</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ON BEHALF OF AFFILIATES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>40011</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>40011</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INSURANCE PAYOUT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>9227</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9227</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>2714904</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>86148</TotalRevenueColumnAmt>
        <ExclusionAmt>86148</ExclusionAmt>
      </InvestmentIncomeGrp>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>2801052</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2714904</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>86148</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>1277865</TotalAmt>
        <ManagementAndGeneralAmt>1277865</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>96687</TotalAmt>
        <ManagementAndGeneralAmt>96687</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>645089</TotalAmt>
        <ManagementAndGeneralAmt>645089</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>284521</TotalAmt>
        <ManagementAndGeneralAmt>284521</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>18584</TotalAmt>
        <ManagementAndGeneralAmt>18584</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <OfficeExpensesGrp>
        <TotalAmt>18135</TotalAmt>
        <ManagementAndGeneralAmt>18135</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5773</TotalAmt>
        <ManagementAndGeneralAmt>5773</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>8925</TotalAmt>
        <ManagementAndGeneralAmt>8925</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>160564</TotalAmt>
        <ManagementAndGeneralAmt>160564</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>22985</TotalAmt>
        <ManagementAndGeneralAmt>22985</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>43570</TotalAmt>
        <ManagementAndGeneralAmt>43570</ManagementAndGeneralAmt>
      </PaymentsToAffiliatesGrp>
      <InsuranceGrp>
        <TotalAmt>11608</TotalAmt>
        <ManagementAndGeneralAmt>11608</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>AFLAC PD ON BEHALF OF MEMB</Desc>
        <TotalAmt>26701</TotalAmt>
        <ManagementAndGeneralAmt>26701</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SURETY BOND PREMIUM</Desc>
        <TotalAmt>2120</TotalAmt>
        <ManagementAndGeneralAmt>2120</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SOUVENIRS</Desc>
        <TotalAmt>729</TotalAmt>
        <ManagementAndGeneralAmt>729</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMORIAL CONTRIBUTIONS</Desc>
        <TotalAmt>462</TotalAmt>
        <ManagementAndGeneralAmt>462</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>545</TotalAmt>
        <ManagementAndGeneralAmt>545</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>2624863</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2624863</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>48896</BOYAmt>
        <EOYAmt>45336</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>8074</BOYAmt>
        <EOYAmt>13623</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>765606</BOYAmt>
        <EOYAmt>871976</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>241883</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>301367</BOYAmt>
        <EOYAmt>241883</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1857076</BOYAmt>
        <EOYAmt>1918078</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>2981019</BOYAmt>
        <EOYAmt>3090896</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>2981019</BOYAmt>
        <EOYAmt>3090896</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2981019</BOYAmt>
        <EOYAmt>3090896</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2981019</BOYAmt>
        <EOYAmt>3090896</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>176189</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>-66312</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>42000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>42000</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>199883</OtherCostOrOtherBasisAmt>
        <BookValueAmt>199883</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>241883</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JONATHAN LONG</PersonNm>
        <TitleTxt>GENERAL CHAIRPERSON</TitleTxt>
        <BaseCompensationFilingOrgAmt>146559</BaseCompensationFilingOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>21908</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>168467</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ANYONE WHO HAS APPLIED FOR AND BEEN ACCEPTED FOR MEMBERSHIP IS A REGULAR MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE NATIONAL DIVISION PRESIDENT TO ENSURE COMPLIANCE WITH THE BMWED NATIONAL DIVISION BYLAWS. EVERY FOUR (4) YEARS DELEGATES OF THE ARSF CAN APPROVE ACTIONS BY THE EXECUTIVE BOARD AND VOTE FOR A NEW GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS COMPLETED BY BMWED NATIONAL DIVISION HEADQUARTERS AND WILL BE REVIEWED AND APPROVED BY ARSF GENERAL CHAIRPERSON JONATHAN LONG BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN RAIL SYSTEM FEDERATIONS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. ARSF LM-2 IS AVAILABLE ON THE DEPARTMENT OF LABOR WEBSITE AND FORM 990 IS AVAILABLE ON THE IRS WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FIXED ASSETS WERE REDUCED BY THE BOOK VALUE OF EQUIPMENT DISCARDED FOR WHICH NO VALUE WAS RECEIVED AS FOLLOWS: HP DESKJET PRINTER - $109; VOSTRO COMPUTER LAPTOP - $1,053; HP COMPUTER - $1,049; HP LAPTOP - $848; DELL OPTIPLEX - $1,923; HP COMPUTER &amp; ACCESSORIES - $1,327; TOTAL DISCARDS - $6,309. FIXED ASSETS WERE REDUCED BY THE BOOK VALUE OF AUTOMOBILES DISCARDED AS FOLLOWS: A 2015 JEEP PATRIOT - $25,839 WITH AN INSURANCE PAYOUT OF $9,227 AND A 2015 CHEVROLET IMPALA - $33,150. TOTAL $58,989. $1,014 REDUCTION IN NET BALANCE FOR COSTS ASSOCIATED WITH INVESTMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V response or note to any other line in Part V</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 2(a): THE BMWED NATIONAL DIVISION HEADQUARTERS ACTS AS OUR PAYROLL AGENT AND ALL FORMS W-2 AND FORM W-3 ARE FILED UNDER THEIR EMPLOYER IDENTIFICATION NUMBER: 38-6004309.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI response or note to any other line in Part VI</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 13: THIS ORGANIZATIONS WHISTLEBLOWER POLICY PREVIOUSLY GOVERNED BY THE INDEPENDENT REVIEW BOARD UNDER CONSENT DECREE, WAS REPLACED BY THE FINAL ORDER. UNDER THE TERMS OF THE FINAL ORDER, THE INDEPENDENT REVIEW BOARD WAS REPLACED BY TWO INDEPENDENT DISCIPLINARY OFFICERS, THE INDEPENDENT INVESTIGATIONS OFFICER AND THE INDEPENDENT REVIEW OFFICER. THE FINAL ORDER PROVIDES FOR CONTINUED JURISDICTION OVER ITS ENFORCEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>PAGE 1 - LINE K: UNINCORPORATED ASSOCIATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BMWE H&amp;W PLAN FOR OCC DISABLED MEMB</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1449</AddressLine1Txt>
          <CityNm>Goodlettsville</CityNm>
          <StateAbbreviationCd>TN</StateAbbreviationCd>
          <ZIPCd>370701449</ZIPCd>
        </USAddress>
        <EIN>412122976</EIN>
        <PrimaryActivitiesTxt>MEDICAL COVERAGE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>TN</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C9</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>TRUSTEES</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>true</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>