2023-07-25T10:10:08-05:00 2022-12-31 550621482 GRAY GRIFFITH & MAYS AC 707 VIRGINIA STREETEASTSUITE 400 CHARLESTON WV 253012711 990 2022-01-01 200367488 SPECIAL METALS CORPORATION SALARIED RETIREES WELFARE PLAN SPEC 3045250331 3150 US ROUTE 60 ONA WV 25545 ROY SMITH PRESIDENT OF THE BOARD 3045250331 2023-07-17 1 ROY SMITH 999009999 0 J RYAN LINDSAY P01835061 3043459400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROY SMITH 160 WILLOUGHBY AVENUE HUNTINGTON WV 25705 3479010 0 X N/A X 2003 WV VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE 12 12 0 12 0 0 0 0 3289357 3357783 95013 121227 0 0 3384370 3479010 0 0 3233152 2839361 0 0 0 0 0 383894 356544 3617046 3195905 -232676 283105 6742088 6325446 520186 289744 6221902 6035702 VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE. 0 0 2839361 3357783 VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION.TO PROVIDE HEALTH INSURANCE BENEFITS TO RETIREES AND THEIR DEPENDENTS AND TO PROVIDE LIFE INSURANCE. 2839361 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 WV X AMERICAN BENEFIT CORPORATION 3045250331 3150 US ROUTE 60 ONA WV 25545 X LARRY MUSICK TRUSTEE 5.00 X 0 0 0 CAROLINE THOMAS TREASURER 5.00 X X 0 0 0 DAN WOLFE TRUSTEE 5.00 X 0 0 0 MARY RANSBOTTOM TRUSTEE 5.00 X 0 0 0 THOMAS LEMKE TRUSTEE 5.00 X 0 0 0 JAMES CRUM SECRETARY 5.00 X X 0 0 0 RON HAEBERLE VICE CHAIRMAN 5.00 X X 0 0 0 RUTH STOUT TRUSTEE 5.00 X 0 0 0 DARRELL SMITH TRUSTEE 5.00 X 0 0 0 GARY SIMPSON TRUSTEE 5.00 X 0 0 0 ROGER CHAPMAN TRUSTEE 5.00 X 0 0 0 ROY SMITH CHAIRMAN OF THE BOARD 5.00 X X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 525100 1910747 1910747 PARTICIPANT CONTRIBUTI 525100 685001 685001 PRESCRIPTION DRUG REBA 525100 489095 489095 MEDICARE PART D SUBSID 525100 272940 272940 3357783 121227 121227 3479010 3357783 0 121227 2839361 1162 11500 52694 288807 1179 1202 3195905 2722 2865 3145945 2134528 5390 14336 3588031 4173717 6742088 6325446 80195 45751 236297 69310 203694 174683 520186 289744 X 6221902 6035702 6221902 6035702 6742088 6325446 283105 -469305 0 X X 0 1 X 1 0 0 ESTIMATED CLAIMS LIABILITY 174683 174683 3009705 -469305 -469305 3479010 0 3479010 3224916 0 3224916 -29011 -29011 3195905 PART XII, LINE 4B - OTHER ADJUSTMENTS: TO RECORD THE CHANGE IN BENEFITS INCURRED BUT NOT REPORTED LIABILITY -29,011. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES' CHAIRMAN AND SECRETARY BEFORE THEY SIGN AND FILE THE FORM 990 FORM 990, PART VI, SECTION B, LINE 12C MONITORING AND ENFORCING COMPLIANCE WITH CONFLICT OF INTEREST POLICY - TRUSTEES ATTEND MEETING ON FIDUCIARY RESPONSIBILITIES. THE BOARD OF TRUSTEES FUNCTIONS AS A WHOLE; NO INDIVIDUAL TRUSTEE CAN ACT ALONE FORM 990, PART VI, SECTION C, LINE 19 THE PLAN MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST PART XII, LINE 2C THE PLAN HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.