2018-05-07T09:38:52-05:00 2017-06-01 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2016-07-01 472567442 2014 UMWA Prefunded Plan and Trust % MICHAEL BUCKNER 2014 7032912428 18354 QUANTICO GATEWAY DR STE 200 TRIANGLE VA 221721779 BRIAN SANSON CHAIRMAN 7032912428 2018-04-26 true RICHARD L RUVELSON P00234075 3012726000 2018-04-26 2016 2022-09-23 18:48:47Z X BRIAN SANSON 18354 QUANTICO GATEWAY DR STE 200 TRIANGLE VA 221721779 1090908 false X N/A X 2014 DC THE PLAN PROVIDES HEALTH AND OTHER NON- PENSION BENEFITS TO RETIRED MINERS AND SURVIVING SPOUSES, AND TO THEIR COVERED DEPENDENTS (BENEFICIARIES). X 3 0 0 0 0 0 0 355657 391905 1391164 699003 0 0 1746821 1090908 0 0 10800478 10092150 0 0 0 0 0 692835 754925 11493313 10847075 -9746492 -9756167 142511133 0 504148 0 142006985 0 X THE PLAN PROVIDES HEALTH AND OTHER NON-PENSION BENEFITS TO RETIRED MINERS AND SURVIVING SPOUSES, AND TO THEIR COVERED DEPENDENTS (BENEFICIARIES), IN CONFORMITY WITH ARTICLE XX OF THE BITUMINOUS COAL WAGE AGREEMENT OF 2014 BETWEEN ENERGY WEST AND THE INTERNATIONAL UNION UNITED MINE WORKERS OF AMERICA ("UMWA") AND MEMORANDUMS OF UNDERSTANDING A-C (THE MOU) AND THE 2014 UMWA PREFUNDED PLAN. false false PROVIDES FOR HEALTH AND OTHER NON-PENSION BENEFITS TO RETIRED MINERS AND SURVIVING SPOUSES, AND TO THEIR COVERED DEPENDENTS(BENEFICIARIES). false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false true false false true false false true 1 0 true 0 false false false false false false X 3 0 false false false false false true false true false false false true false true false false false false X MICHAEL BUCKNER 7032912428 18354 QUANTICO GATEWAY DRIVE STE 2 TRIANGLE VA 22172 X BRIAN SANSON CHAIRMAN 5.0 40.0 X 0 138444 39987 GRANT CRANDALL TRUSTEE 5.0 40.0 X 0 174893 45885 MICHAEL BUCKNER TRUSTEE 5.0 0.0 X 0 24000 0 0 337337 85872 0 false true false PACIFIC INVESTMENT MANAGEMENT CO LL 650 NEWPORT CENTER DRIVE NEWPORT BEACH CA 92660 INVESTMENT MANAGER 163169 LOOMIS SAYLES COMPANY LP ONE FINANCIAL CENTER 28TH FLOOR BOSTON MA 02111 INVESTMENT MANAGER 110165 2 0 RETIREE DRUG SUBSIDY 525100 235905 235905 EMPLOYER CONTRIBUTION 525100 156000 156000 391905 699003 699003 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1090908 391905 699003 0 0 0 10092150 0 0 0 0 0 0 0 12916 34612 0 0 412679 259638 0 678 0 0 0 0 0 0 0 0 0 25636 TRANSITIONAL REINSURANCE FEES 6683 PCORI FEE 2083 10847075 104600 0 968260 0 0 0 0 0 0 0 0 0 0 0 0 0 25636 0 0 0 141334644 0 0 0 0 0 0 0 77993 0 142511133 0 490783 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13365 0 504148 0 X 0 0 0 0 142006985 0 142006985 0 142511133 0 X -9756167 6989252 -139240070 X false true X false false 0 0 X 7746254 6989252 6989252 757002 333906 333906 1090908 10513169 10513169 333906 333906 10847075 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 evaluated the tax positions taken by the Plan, and concluded that as of June 1, 2017, there are no uncertain positions taken or expected to be taken that would require disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. false false false BRIAN SANSON CHAIRMAN 0 138444 0 17735 0 22252 0 178431 0 0 GRANT CRANDALL TRUSTEE 0 174893 0 23633 0 22252 0 220778 0 0 INVESTMENTS 2017-06-01 137189828 FAIR VALUE 261508254 UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 501(c)(9) CASH & CASH EQUIVALENT 2017-06-01 2192905 CASH VALUE 261508254 UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 501(C)(9) RETIREE DRUG SUBSIDY RECEIVABLE 2017-06-01 49048 BOOK VALUE 261508254 UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 501(C)(9) false false false false true false false false PART I - MERGER OF FILING ORGANIZATION: IN A WRITTEN AGREEMENT DATED MAY 26, 2017, THE TRUSTEES OF THE 2014 UMWA PREFUNDED PLAN AGREED TO TRANSFER THEIR ASSETS AND LIABILITIES TO THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN ("BENEFIT PLAN") IN EXCHANGE FOR THE BENEFIT PLAN ASSUMING RESPONSIBILITY FOR THE CONTINUING PROVISION OF THE BENEFITS, EFFECTIVE AS OF JUNE 1, 2017. PART I LINE 5 - DISCHARGE OF PAYMENT OF LIABILITIES: UNITED MINE WORKERS OF AMERICA PREFERRED BENEFIT PLAN ASSUMED THE RESPONSIBILITY OF $47,351 IN LIABILITIES UNPAID AT THE TIME OF TRANSFER. PART VI, SECTION A, LINE 7A - POWER TO APPOINTMENT GOVERNING BODY: THE TRUST SHALL BE ADMINISTERED BY A BOARD OF THREE TRUSTEES, WHO SHALL BE APPOINTED BY THE UMWA. THE UNION MAY REMOVE ANY TRUSTEE AT ANY TIME. IN THE EVENT OF RESIGNATION, DEATH, REMOVAL, INABILITY OR UNWILLINGNESS TO SERVE OF A TRUSTEE, THE UNION SHALL APPOINT A SUCCESSOR. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH DECISION MAKING: NO OTHER COMMITTEES EXISTS. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: AN ELECTRONIC COPY OF THE FORM 990 IS SUPPLIED BY THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM TO THE TRUSTEES FOR THEIR JOINT REVIEW. UPON THEIR REVIEW, ANY PROPOSED CHANGES ARE RELAYED BACK TO THE INDEPENENT CERTIFIED PUBLIC ACCCOUNTING FIRM; WHO UPON THEIR DISCUSSION WITH THE TRUSTEES, MAKE THE NECESSARY PROPOSED CHANGES AGREED UPON AND RESEND THE RETURN FOR FINAL APPROVAL FOR FILING. PART VI, SECTION C, PART 19 - AVAILABILITY OF GOVERNING DOCUMENTS & F/S: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC; HOWEVER, THEY ARE FURNISHED UPON REQUEST TO THE CONTRIBUTING EMPLOYER, PARTICIPANTS AND BENEFICIARIES. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES: THE TRUST TERMINATED ON 6/01/2017 AND TRANSFERRED ALL ITS ASSETS AND LIABILITIES, NET OF $139,240,070, TO THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN. BOARD OF TRUSTEES 2014 PREFUNDED PLAN 18354 QUANTICO GATEWAY DR 200 TRIANGLE VA 22172 472567442 PLAN SPONSOR DC false UNITED MINE WORKERS OF AMERICA 18354 QUANTICO GATEWAY DR 200 TRIANGLE VA 22172 530159200 LABOR ORG VA 501(C)(5) false ENERGY WEST MINING COMPANY false false false false false false false false false false false false false false false true false false true