2024-11-14T14:21:42-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 521888497 United Mine Workers of America 1993 Benefit Plan % ANNA AMSELLE UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHEAL W BUCKNER CHAIRMAN 2025212200 2024-11-14 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z MICHEAL W BUCKNER 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 698050608 false X WWW.UMWAFUNDS.ORG X 1994 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 3 0 2 0 0 0 0 0 451943971 502336631 84540 13880561 0 0 452028511 516217192 0 0 422106982 459672830 72422 59424 0 0 0 37110649 38809023 459290053 498541277 -7261542 17675915 165368702 163506148 111166754 89615147 54201948 73891001 X SEE SCHEDULE O false false SERVES AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDES MEDICAL, VISION AND DENTAL BENEFITS. false false false false false false false false false false 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 0 0 2 true false false false false false false false false X 3 0 true false false false false true false true true false false true true true true true true true true false X ANNA AMSELLE 2025212295 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 X LORRAINE LEWIS EXECUTIVE DIRECTOR 5.5 29.5 X 0 405073 23784 ANNA AMSELLE DIR, FINANCE (EFF 06/26/2023) 3.05 31.95 X 0 138939 9182 MICHAEL W BUCKNER TRUSTEE 6.0 18.25 X 20000 104000 8145 DALE STOVER DIR FIN INTRM(3/4/23 - 6/5/23) 3.05 31.95 X 0 121154 2299 PAUL PICCOLINI TRUSTEE 7.0 16.25 X 30000 70000 12024 MICHAEL O MCKOWN TRUSTEE 10.0 25.0 X 0 75000 0 SAMUEL RODRIGUEZ DIR OF FINANCE (THRU 3/3/2023) 4.14 30.86 X 0 43676 4549 50000 957842 59983 0 false true false HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 12838158 UMWA 1974 PENSION PLAN 2121 K STREET NW STE 350 WASHINGTON DC 20037 ADMIN SERVICES 10771612 KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 8313095 3 0 LEGISLATED TRANSFER 900099 318444182 318444182 EMPLOYER CONTRIBUTIONS 525100 54462 54462 MEDICARE REIMBURSEMENTS 525100 136860475 136860475 EMPLOYER & UMWA PLAN REIMBURSEMENTS 525100 46313246 46313246 COBRA PREMIUMS 525100 57659 57659 606607 606607 502336631 12297269 12297269 0 0 0 0 0 183416708 181833416 1583292 1583292 1583292 0 0 0 0 0 0 0 0 0 0 516217192 502336631 0 13880561 0 0 0 459672830 54995 0 0 0 0 4429 0 390726 260478 0 0 0 24033912 0 543673 718663 0 914745 301536 0 24680 52285 0 70327 446679 ALLOC SALARIES, TAXES, BENEFIT 10771612 ALL OTHER ADMIN EXPENSES 279707 498541277 0 0 6242055 23305935 0 0 26384888 23913005 0 0 0 0 0 0 0 0 0 0 0 0 132686922 116184897 0 0 0 0 0 0 54837 102311 165368702 163506148 13301492 16538302 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97865262 73076845 111166754 89615147 X 0 0 0 0 54201948 73891001 54201948 73891001 165368702 163506148 X 17675915 1287045 726093 X false true X true false 0 DUE TO OFFICE OF SURFACE MINING 68173528 DUE TO MEDICARE 4903317 73076845 X 380643762 1287045 1287045 379356717 136860475 136860475 516217192 361680802 -136860475 -136860475 498541277 498541277 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Plan and has concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest, or penalties for the periods presented in these financial statements. PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S: 136,860,475 reimbursements netted on f/s in deductions PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(136,860,475) reimbursements netted on f/s in deductions false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 0 396394 0 175 0 8504 0 14760 0 9024 0 428857 0 0 PART I, LINE 3 - ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR: THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY AN RELATED ORGANIZATION WHO USES A COMPENSATION SURVEY/STUDY IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. PART II, COLUMN C - DEFERRED COMPENSATION: $4,860 INCLUDED IN DEFERRED COMPENSATION REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. NONE OF THIS INCREASE REPRESENTS AN ACTUAL OUTLAY. FORM 990, PART III, LINE 1 ORGANIZATION MISSION: HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE ESTABLISHED BY THE NATIONAL BITUMINOUS COAL WAGE AGREEMENT OF 1993 FOR RETIREES COVERED UNDER A COLLECTIVE BARGAINING AGREEMENT WITH SIGNATORY EMPLOYERS. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHEAL W BUCKNER AND MICHAEL MCKOWN ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1974 PENSION PLAN, AND THE UNITED MINE WORKERS OF AMERICA CASH DEFERRED SAVINGS PLAN OF 1988. TRUSTEES MICHEAL W BUCKNER AND PAUL PICCOLINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, AND THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OR APPOINTMENT OF GOVERNING BODY: PURSUANT TO THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AGREEMENT AND DECLARATION OF TRUST, THE PLAN IS ADMINISTERED BY A BOARD OF FOUR TRUSTEES, TWO OF WHOM ARE APPOINTED BY THE BITUMINOUS COAL OPERATORS' ASSOCIATION ("BCOA"), AND TWO OF WHOM ARE APPOINTED BY THE UNITED MINE WORKERS OF AMERICA ("UMWA"). THE UMWA MAY REMOVE THE TRUSTEES APPOINTED BY IT, AT ANY TIME AND FOR ANY REASON, AND THE BCOA MAY REMOVE THE TRUSTEES APPOINTED BY IT, AT ANY TIME AND FOR ANY REASON. IN THE EVENT OF RESIGNATION, DEATH, REMOVAL INABILITY OR UNWILLINGNESS TO SERVE OF A TRUSTEE, THE PARTY WHO APPOINTED THE TRUSTEE SHALL APPOINT A SUCCESSOR. THE UMWA DESIGNATES ONE TRUSTEE TO SERVE AS CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE TRUSTEES, MANAGEMENT STAFF, AND LEGAL COUNSEL OF THE PLAN HAVE EXTENSIVELY REVIEWED THE PREPARED (BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM) FORM 990 PRIOR TO THE SIGNING AND FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY COMPLIANCE: THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN REQUESTS STAFF, ON AN ANNUAL BASIS, TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, TO PROVIDE A LIST OF POTENTIAL CONFLICTS OF INTEREST TO MANAGEMENT AND TO DECLARE THAT, TO THE BEST OF THEIR KNOWLEDGE, THEY HAVE NO OTHER POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION REVIEW AND APPROVAL PROCESS: THE UMWA 1993 BENEFIT PLAN ("THE PLAN") RECEIVES ADMINISTRATIVE SERVICES JOINTLY WITH OTHER HEALTH AND PENSION PLANS SERVING RETIREES OF THE COAL MINING INDUSTRY. THESE PLANS ARE COLLECTIVELY REFERRED TO AS THE UMWA HEALTH & RETIREMENT FUNDS ("THE FUNDS"). PURSUANT TO ADMINISTRATIVE SERVICE AGREEMENTS, THE UMWA 1974 PENSION TRUST SERVES AS MASTER ADMINISTRATIVE ENTITY FOR THE OTHER PLANS AND EMPLOYS THE ADMINISTRATIVE STAFF OF THE FUNDS. COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY STAFF OFFICERS, INCLUDING HEADS OF ALL STAFF DEPARTMENTS, IS DETERMINED BY THE BOARD OF TRUSTEES OF THE 1974 PENSION TRUST AFTER CONSULTATION WITH THE BOARD OF TRUSTEES OF THE PLAN AND OTHER BOARDS OF TRUSTEES OF PLANS AMONG THE FUNDS. NEITHER THE EXECUTIVE DIRECTOR NOR ANY STAFF OFFICER SERVES ON THE PLAN'S OR ANY OF THE FUNDS' BOARDS OF TRUSTEES. COMPENSATION OF THE EXECUTIVE DIRECTOR AND ALL KEY STAFF OFFICERS (AS WELL AS ALL OTHER STAFF EMPLOYEES) IS DETERMINED BASED UPON RESULTS OF PERIODIC SURVEYS AND ANALYSIS CONDUCTED BY EXPERT OUTSIDE CONSULTANTS WHO GATHER AND REVIEW COMPENSATION DATA FROM COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. THE MOST RECENT SUCH SURVEY AND ANALYSIS WAS CONDUCTED BY AON HEWITT IN 2022. THE REPORTS AND SUPPORTING DOCUMENTATION OF OUTSIDE COMPENSATION CONSULTANTS AND THE MEMORANDA AND MINUTES REFLECTING THE BOARD OF TRUSTEES' REVIEW OF THESE REPORTS AND THEIR ESTABLISHMENT OF COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY STAFF OFFICERS ALL CONSTITUTE THE CONTEMPORANEOUS DOCUMENTATION OF DECISIONS REGARDING THE COMPENSATION ARRANGEMENT, AND ALL ARE MAINTAINED AS PART OF THE RECORDS OF THE PLAN AND THE FUNDS. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, WHISTLE BLOWING AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR INSPECTION AT THE OFFICE OF THE ORGANIZATION. FORM 990, PART VII, SECTION A, COLUMN F ESTIMATED AMOUNT OF OTHER COMPENSATION FROM FILING AND RELATED ORGANIZATION: $6,852 INCLUDED IN OTHER COMPENSATION REPRESENTS AMOUNTS CALCULATED BY THE PLAN ACTUARY AS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF QUALIFIED DEFINED BENEFITS FROM THE FILING ORGANIZATION AND RELATED ORGANIZATIONS. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE TRUSTEES AND OFFICERS. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $1,208,641 POSTRETIREMENT CHANGES OTHER THAN PERIODIC COSTS ($ 482,548) PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS ----------- $726,093 TOTAL OTHER CHANGES IN NET ASSETS =========== UMWA 1992 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805437 HLTH BENEFITS DC 501(C)(9) NA false UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 261508254 HLTH BENEFITS DC 501(C)(9) NA false UMWA COMBINED BENEFIT FUND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805433 HLTH BENEFITS DC 501(C)(9) NA false UNITED MINE WORKERS OF AMERICA 18354 QUANTICO GATEWAY STE 200 TRIANGLE VA 22172 530159200 LABOR ORG VA 501(C)(5) NA false BITUMINOUS COAL OPERATORS ASSOCIATION 1176 I STREET NW SUITE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(C)(6) NA false BOARD OF TRUSTEES UMWA 1993 BENEFIT 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521888497 MANAGEMENT DC NA false UMWA 1974 PENSION TRUST 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 526150908 PENSION PLAN DC 501(A) NA false UMWA CASH DEFERRED SAVINGS PLAN OF 1988 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 526377947 PENSION PLAN DC 501(A) NA false COOK COAL TERMINAL JUSTICE ENERGY HOMER CITY COAL PROC CORP false false false false false false false false false false false false false true true true false false true