2020-11-13T16:47:42-06:00 2019-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2019-01-01 521805437 United Mine Workers of America 1992 Benefit Plan % SAMUEL RODRIGUEZ UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND CHAIRMAN 2025212200 2020-11-13 true RICHARD L RUVELSON P00234075 3012726000 209.190.253.84 22006220203185000141 2020-11-13 P 226CA4395476530C685690E683D5D78B779D1758 EBD8DFBC700724A96E49BF1A406FB658268A8823 2019 2022-01-07 14:23:13Z MICHAEL H HOLLAND 2121 K STREET NW 350 WASHINGTON DC 200371879 98598432 false X WWW.UMWAFUNDS.ORG X 1993 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 4 0 3 0 0 0 0 83425225 86250203 1063738 1152553 0 0 84488963 87402756 0 0 74260227 76046472 109011 101018 0 0 0 9475003 9475918 83844241 85623408 644722 1779348 64021452 61536045 56289291 52048721 7732161 9487324 X SEE SCHEDULE O false false SERVES AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDES MEDICAL AND VISION BENEFITS. false false false false false false false false false false false false true 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 3 true false false false false false false false false X 4 0 true false false false false true false true true false false true true true true true true true true false X SAMUEL RODRIGUEZ 2025212287 2121 K STREET NW 350 WASHINGTON DC 20037 X MICHAEL O MCKOWN TRUSTEE 2.0 18.25 X 0 393104 31576 CARLO TARLEY TRUSTEE 9.0 0.0 X 50000 0 22947 LORRAINE LEWIS EXECUTIVE DIRECTOR 3.33 13.82 X 53480 0 5188 MICHAEL H HOLLAND TRUSTEE, CHAIR 6.0 14.25 X 5000 40000 11936 JOSEPH R RESCHINI TRUSTEE 6.0 17.25 X 20000 30000 0 DALE R STOVER DIRECTOR OF FINANCE 3.75 16.12 X 21834 0 2664 150314 463104 74311 0 false true true UMWA 1974 PENSION PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 ADMIN SERVICES 2729379 KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGMT 2352173 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 2261794 3 0 LEGISLATED TRANSFER 900099 48112846 48112846 MEDICARE REIMBURSEMENTS 525100 29264530 29264530 EMPLOYER BENEFIT PREMIUMS 525100 4131875 4131875 COBRA PREMIUMS 525100 2226 2226 SECURITY INCOME 525100 4738726 4738726 86250203 1153190 1153190 0 0 0 0 0 11195039 11195676 -637 -637 -637 0 0 0 0 0 0 0 0 0 0 87402756 86250203 1152553 0 0 0 76046472 94243 0 0 0 0 6775 0 1131690 111801 0 0 0 4874815 0 84874 77921 0 241575 75130 0 6858 13146 0 33713 40965 ALLOC SALARIES, TAXES, BENEFIT 2729379 ALL OTHER ADMIN EXPENSE 54051 85623408 0 0 33757164 28210319 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27972999 25591379 0 0 0 0 0 0 2291289 7734347 64021452 61536045 8307964 9030133 0 0 18884252 22021593 0 0 0 0 0 0 0 0 0 0 29097075 20996995 56289291 52048721 X 0 0 0 0 7732161 9487324 7732161 9487324 64021452 61536045 X 1779348 378341 -402526 X false true X true false ACCRUED INTEREST 21223 DUE FROM MEDICARE 5472822 REBATE RECEIVABLE 2205891 OTHER RECEIVABLE 34411 7734347 0 DUE TO OFFICE OF SURFACE MINING 20996995 20996995 X 58516567 378341 378341 58138226 29264530 29264530 87402756 56358878 -29264530 -29264530 85623408 85623408 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate income 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, 2019 and 2018, 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: $29,264,530 reimbursements netted on f/s in deductions PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(29,264,530) reimbursements netted on f/s in deductions false false false MICHAEL O MCKOWN TRUSTEE 0 392494 610 0 0 0 31576 0 424680 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 51641 0 740 1099 2224 0 2964 0 58668 0 0 0 DALE R STOVER DIRECTOR OF FINANCE 20919 0 670 245 861 0 1803 0 24498 0 0 0 PART I, LINE 3 - ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR: THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY AN UNRELATED ORGANIZATION WHO USES A COMPENSATION SURVEY/STUDY IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. PART II, COLUMN C - DEFERRED COMPENSATION: $1,232 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 AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE ESTABLISHED BY THE COAL INDUSTRY RETIREE HEALTH BENEFIT ACT OF 1992 FOR RETIREES COVERED UNDER A COLLECTIVE BARGAINING AGREEMENT WITH SIGNATORY EMPLOYERS. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHAEL H HOLLAND AND JOSEPH R RESCHINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OR APPOINTMENT OF GOVERNING BODY: PURSUANT TO THE UNITED MINE WORKERS OF AMERICA 1992 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 1992 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 1992 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 2017. 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: $2,456 INCLUDED IN OTHER COMPENSATION REPRESENTS AMOUNTS CALCULATED BY THE PLAN ACTUARY AS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF QUALIFIED DEFINED BENEFITS. 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: $ 190,560 postretirement benefit-related changes $ (593,086) pension-related changes ------------ $ (402,526) total other changes ============ UMWA 1993 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521888497 HLTH BENEFITS DC 501(C)(9) false UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 261508254 HLTH BENEFITS DC 501(C)(9) false UMWA COMBINED BENEFIT FUND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805433 HEALTH PLAN DC 501(C)(9) false UNITED MINE WORKERS OF AMERICA 18354 QUANTICO GATEWAY STE 200 TRIANGLE VA 22172 530159200 LABOR ORG VA 501(C)(5) false BITUMINOUS COAL OPERATORS ASSOCIATION 1176 I STREET NW SUITE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(C)(6) false BOARD OF TRUSTEES UMWA 1992 BENEFIT 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805437 MANAGEMENT DC false CUMBERLAND COAL RESOURCES LP EMERALD COAL RESOURCES LP ENERGY COAL INCOME PARTNERSHIP ALLIED CHEMICAL CORP AMHERST COAL CO ARCH OF ALABAMA INC- APOGEE ARCH OF KENTUCKY INC- APOGEE ARMCO STEEL CORPORATION BEECH COAL COMPANY BELVA COAL CO INC BIG BOTTOM COAL COMPANY BLUE CREEK COAL COMPANY INC BLUE SPRINGS COAL COMPANY BLUESTONE COAL CORPORATION BOLOGNA COAL COMPANY BOSSCO INC BUFFALO MINING CO CANNELTON INDUSTRIES INC CARPENTERTOWN COAL & COKE CASTLE GATE COAL COMPANY CENTRAL APPALACHIAN COAL CO CENTRAL OHIO COAL CO CHEVRON MINING INC CHILDRESS SERVICE CORP CLASSIC COAL CORPORATION CLINCHFIELD COAL CO COMMERCIAL LAND COMPANY INC CONSOLIDATION COAL COMPANY CORDOVA TRUCKING COMPANY INC DEHUE COAL COMPANY DIME COAL CO INC DONALDSON MINE COMPANY DRUMMOND COMPANY INC DUQUESNE LIGHT CO EASTERN ASSOCIATED COAL LLC EASTERN COAL CORP ELKAY MINING CO ENOXY COAL CO INC FLAT GAP MINING INC FLORENCE MINING CO FREEMAN UNITED COAL MINING COMPANY G & J TRUCKING INC HARMAN MINING CORPORATION HELEN MINING CO THE HERITAGE COAL COMPANY LLC HIGH-TECH COLLIERIES INC HOPKINS CREEK COAL COMPANY HUFF ENERGY INC INLAND STEEL COAL CO ISLAND CREEK COAL CO JUMACRIS MINING CO KANAWHA CORP aka CYPRUS KANAWHA CORP KENTLAND-ELKHORN CORPORATION KENTUCKY CARBON CORP KING COAL COMPANY INC KING KNOB COAL CO INC KITCHEKAN FUEL CORPORATION L & D INC LABELLE PROCESSING COMPANY LANZENDORFER TRUCKING INC LEFT BEAVER COAL CO-CLIFFS LESLIE COAL MINING COMPANY LYNN LAND COMPANY MAPLE MEADOW MINING COMPANY MATHIES COAL COMPANY MCINNES COAL MINING CO MEAD CORPORATION MERLO CHARLES J INC MIDWEST COAL COMPANY fka AMAX COAL COMPA MILBURN COLLIERY CO MINING SPECIALISTS INC MYSTIC LLC NATIONAL COAL MNG CO NAVARO MINING INC NEW DELAWARE FUEL CO INC NEW OTTAWAY MINING CORP NORTH AMERICAN COAL CORP NORTH BRANCH COAL CO NORTHERN CONTINENTAL OPTG CO OAK GROVE COAL COMPANY INC OHIO AMCO INC OMAR MINING CO PERRY & HYLTON INC PETITTO BROS INC PIKCO COAL COMPANY POCAHONTAS FUEL CO INC RANGER FUEL CORP REITZ COAL CO RELIABLE COAL CORP RIDGELAND CO INC RIVERTON COAL CO ROBINSON PHILLIPS CO ROCHESTER & PITTSBURGH COAL CO ROCKY HOLLOW COAL COMPANY ROYAL COAL CO ROYALTY SMOKELESS COAL SEWELL COAL COMPANY INC SHACKLEFORD COAL CO INC SHANNON POCAHONTAS MINING CO SHREWSBURY COAL COMPANY SIMRON FUEL COMPANY INC SPROUSE CREEK PROCESSING CO STELCO COAL CO TAFT A J COAL COMPANY INC TALL TIMBER COAL COMPANY TRACE FORK COAL CO TRIPLE J TRUCKING CO INC U S STEEL MINING COMPANY LLC UNION CARBIDE CORP UPSHUR COALS CORPORATION USIBELLI COAL MINE INC VALLEY CAMP COAL COMPANY (THE) VESTA MINING COMPANY WEST KEN COAL CORP WESTMORELAND COAL COMPANY WINSTON COAL CO false false false false false false false false false false false false false true true false false false true