The Teachers Annuity and Aid Association of the District of Columbia (“Association”) was originally established in 1894 to provide retirement income to retired District of Columbia Public Schools teachers who were dues-paying members of the Association. Once the District of Columbia implemented a government-sponsored retirement plan for teachers, the need for the Association was eliminated and no new members were admitted. Remaining funds of the Association were dedicated to provide financial support to teachers who became temporarily or permanently incapacitated either physically or mentally as determined by the Association’s Board of Trustees. The program was dormant for many years but in 2011, a new Board of Trustees was appointed and an application was filed with the IRS to ensure that the remaining assets in the Association remain tax-exempt. IRS approved the application and the Association is now a “501(c)(11) Trust Fund” under the Internal Revenue Code. Its purpose continues to be to provide financial support to eligible participants who become temporarily or permanently incapacitated either physically or mentally as determined by the Association’s Board of Trustees.