2019-09-30T08:06:08-05:00 2018-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2018-01-01 521888497 United Mine Workers of America 1993 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND CHAIRMAN 2025212200 2019-09-24 true RICHARD L RUVELSON P00234075 3012726000 2019-09-27 209.190.253.84 22006220192735000034 2019-09-30 P 833D9BA5299041826641AEDE5C1773806529F77E EBD8DFBC700724A96E49BF1A406FB658268A8823 2018 2020-01-14 16:20:31Z MICHAEL H HOLLAND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 585920004 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. 4 0 2 0 0 0 0 380602250 440664007 958122 3520428 442216 16080 382002588 444200515 0 0 384956874 409472991 51147 48703 0 0 0 28497429 30266537 413505450 439788231 -31502862 4412284 100126477 144486868 67655509 104094017 32470968 40392851 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 4 0 true false false false false true false true true false false true true true true true true true true false X DALE R STOVER 2025212294 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 X MICHAEL H HOLLAND TRUSTEE, CHAIR 6.0 14.25 X 7375 41799 12236 MARTY HUDSON TRUSTEE 9.0 12.25 X 30806 70621 24089 MICHAEL O MCKOWN TRUSTEE 10.0 10.25 X 0 383712 38722 JOSEPH R RESCHINI TRUSTEE 12.0 11.25 X 0 51755 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 4.73 12.42 X 91075 0 9058 DALE R STOVER DIRECTOR OF FINANCE 3.05 16.82 X 27879 0 3431 157135 547887 87536 0 false true true HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 12411255 UMWA 1974 PENSION PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 ADMIN SERVICES 7717915 KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 6385230 3 0 LEGISLATED TRANSFER 900099 194250628 194250628 EMPLOYER CONTRIBUTIONS 525100 2955923 2955923 MEDICARE REIMBURSEMENTS 525100 121355482 121355482 EMPLOYER PLAN REIMBURSEMENTS 525100 121381000 121381000 INTEREST INCOME FROM NOTES RECEIVABLE 900099 715534 715534 5440 5440 440664007 3839816 3839816 0 0 0 0 0 141400101 141719489 -319388 -319388 -319388 0 0 0 0 0 0 0 0 0 MISCELLEANOUS INCOME 900099 16080 16080 16080 444200515 440680087 3520428 0 0 0 409472991 45695 0 0 0 0 3008 0 265330 217581 0 0 0 19661961 0 398325 442326 0 715276 244115 0 29168 12000 0 57296 255870 ALLOC SALARIES, TAXES, BENEFIT 7717915 ALL OTHER ADMIN EXPENSES 249374 439788231 -324 0 43893135 30947620 0 0 14619878 11772808 0 0 0 0 0 0 0 0 0 0 0 0 41568087 101700937 0 0 0 0 0 0 45701 65503 100126477 144486868 12692717 11838717 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54962792 92255300 67655509 104094017 X 0 0 0 0 32470968 40392851 32470968 40392851 100126477 144486868 X 4412284 -23574 3533173 X false true X true false 0 DUE TO OFFICE OF SURFACE MINING 52513292 DUE TO MEDICARE 29543312 EMPLOYER PLAN RECEIVABLE 10098696 VEBA RESERVE - CLAIMS RUNOUT 100000 92255300 X 322821459 -23574 -23574 322845033 121355482 121355482 444200515 318432749 -121355482 -121355482 439788231 439788231 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, 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: $121,355,482 reimbursements netted on f/s in deductions PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(121,355,482) reimbursements netted on f/s in deductions false false false MICHAEL O MCKOWN TRUSTEE 0 383712 0 3373 0 36596 0 423681 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 88735 0 1313 1027 3798 0 5260 0 100133 0 0 0 DALE R STOVER DIRECTOR OF FINANCE 26611 0 613 655 1085 0 2346 0 31310 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: $2,020 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 MICHAEL H HOLLAND AND JOSEPH R RESCHINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN AND THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN. TRUSTEES MICHAEL H HOLLAND AND MARTY D HUDSON ARE TRUSTEES OF 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 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 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: $5,284 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: $ 2,562,111 PATRIOT RETIREES VEBA NET ASSETS TRANSFERRED-IN $ 280,732 POSTRETIREMENT CHANGES OTHER THAN PERIODIC COSTS $ 636,841 PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS $ 53,489 2017 AUDIT RESTATEMENT OF NET ASSETS ----------- $ 3,533,173 TOTAL OTHER CHANGES IN NET ASSETS =========== PATRIOT RETIREES VEBA NET ASSETS TRANSFERRED-IN: $ 500,000 CASH $ 2,062,111 VEBA RESERVES CLAIMS INCURRED PRIOR TO TRANSFER ------------ $ 2,562,111 ============ UMWA 1992 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805437 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 HLTH BENEFITS 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 1993 BENEFIT 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521888497 MANAGEMENT DC false COOK COAL TERMINAL DRUMMOND COMPANY INC THE HARRISON COUNTY COAL COMPANY JUSTICE ENERGY THE MARION COUNTY COAL COMPANY THE MARSHALL COUNTY COAL COMPANY THE MONONGALIA COUNTY COAL COMPANY MURRAY AMERICAN ENERGY INC MYSTIC LLC OAK GROVE RESOURCESLLC THE OHIO COUNTY COAL COMPANY OHIO VALLEY TRANSLOADING CO PINNACLE MINING COMPANYLLC POWER MOUNTAIN COAL COMPANY TMR LOADING & PROCESSING CORP false false false false false false false false false false false false false true true false false false true