2018-08-02T12:28:51-05:00 2017-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2016-10-01 521805433 UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT FUND % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND TRUSTEE 2025212294 2018-07-24 true RICHARD L RUVELSON P00234075 3012726000 2016 2022-09-23 18:48:47Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 20037 117329572 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. 7 0 6 0 0 0 0 137261417 116190683 473063 818851 0 0 137734480 117009534 0 0 117121689 105178358 617865 480864 0 0 0 17811134 13692460 135550688 119351682 2183792 -2342148 72245984 75246967 48794722 52090820 23451262 23156147 HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. false false Served as a trust for a multiemployer welfare plan that provides medical, vision, and death 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 6 true false false false false false false X 7 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 STE 350 WASHINGTON DC 20037 X WILLIAM P HOBGOOD TRUSTEE 4.0 0.0 X 72485 0 22924 MICHAEL H HOLLAND TRUSTEE, CO-CHAIR 8.0 12.25 X 42308 0 12032 MARTY D HUDSON TRUSTEE 12.0 9.25 X 72048 30000 23320 MICHAEL O MCKOWN TRUSTEE, CO-CHAIR 8.0 12.25 X 0 338558 56096 JOSEPH R RESCHINI Trustee 5.0 18.25 X 31038 20732 0 CARL E VAN HORN TRUSTEE 8.0 0.0 X 74340 0 23764 GAIL R WILENSKY TRUSTEE 4.0 0.0 X 70000 0 22924 LORRAINE LEWIS EXECUTIVE DIRECTOR 9.0 8.15 X 71600 0 6957 DALE R STOVER DIRECTOR, FINANCE 13.0 6.87 X 47787 0 5218 481606 389290 173235 0 false true true KEYSTONE PEER REVIEW ORGANIZATION I 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 4980336 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 3419646 BOND BEEBE PC 4600 EAST-WEST HWY STE 900 BETHESDA MD 20814 ACCOUNTING 123753 3 0 LEGISLATED TRANSFER AML 900099 60684658 60684658 MEDICARE REIMBURSEMENT 525100 40111380 40111380 EMPLOYER PREMIUMS 525100 15408042 15408042 COBRA PREMIUMS, NET OF REFUNDS 525100 -13397 -13397 116190683 815448 815448 0 0 0 0 0 323441 320038 3403 3403 3403 0 0 0 0 0 0 0 0 0 0 117009534 116190683 818851 0 0 0 105178358 452785 0 0 0 0 28079 0 174601 126610 0 0 0 7681196 0 149679 122671 0 514700 82690 0 6775 48931 0 24153 71648 ALLOC SALARIES, TAXES, BENEFIT 4609700 ALL OTHER ADMIN EXPENSES 79106 119351682 -1182886 -44713 33782494 38885679 0 0 3771200 260311 0 0 0 0 0 0 0 0 0 0 0 0 35853367 36089749 0 0 0 0 0 0 21809 55941 72245984 75246967 27523152 24585919 0 0 20891151 20964831 0 0 0 0 0 0 0 0 0 0 380419 6540070 48794722 52090820 X 0 0 0 0 23451262 23156147 23451262 23156147 72245984 75246967 X -2342148 -100112 2147145 X false true X true false 0 EMPLOYER PREMIUMS PAYABLE 6511552 DUE TO BROKER FOR INVESTMENT PURCHASES 28518 6540070 X 76784000 -100112 -14000 -114112 76898112 40111422 40111422 117009534 79241000 -40110682 -40110682 119351682 119351682 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 Combined Fund 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 Combined Fund, and has concluded that as of September 30, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Combined Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990, NOT FINANCIALS: $40,111,380 REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS $ (42) AUDITED F/S ROUNDED TO NEAREST $1,000 ------------ $40,111,422 TOTAL OTHER REVENUES ON FORM 990 =========== PART XI, LINE 4D - REVENUES INCLUDED ON FINANCIALS, NOT FORM 990: $(14,000) AMOUNT BOOKED FOR FINANCIALS AS REDUCTION TO INVESTMENT INCOME FOR PRIOR YEAR CORRECTION OF NET ASSETS. PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT FORM 990: $(40,111,380) REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS $ 698 AUDITED F/S ROUNDED TO NEAREST $1,000 ------------- $(40,110,682) TOTAL OTHER EXPENSES ON FINANCIAL STATEMENTS ============= false false false MICHAEL O MCKOWN TRUSTEE, CO-CHAIR 0 338558 0 33858 0 25844 0 398260 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 71064 0 21 515 2753 0 4204 0 78557 0 0 0 DALE R STOVER DIRECTOR, FINANCE 46894 0 893 1373 0 3845 0 53005 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: $1,103 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 VI, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHAEL H HOLLAND AND JOSEPH R RESCHINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN. TRUSTEES MICHAEL H HOLLAND AND MARTY D HUDSON ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A Election or Appointment of Governing Body: Pursuant to the United Mine Workers of America Combined Benefit Fund Agreement and Declaration of Trust, the Fund is administered by a Board of seven trustees, two of whom are appointed by the Bituminous Coal Operators' Association ("BCOA"), two of whom are appointed by the United Mine Workers of America ("UMWA"), and three of whom are appointed jointly by the BCOA and the UMWA. The UMWA may remove the Trustees appointed by it, at any time and for any reason, the BCOA may remove the Trustees appointed by it, at any time and for any reason, and the UMWA and the BCOA may remove the Trustees appointed by them jointly, at any time for any reason. In the event of resignation, death, removal, inability or unwillingness to serve of a Trustee, the party(s) who appointed that Trustee shall appoint a successor. The UMWA designates one Trustee to serve as Co-Chairman and the BCOA designates one Trustee to serve as Co-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 Form 990 prior to signing and filing 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 Combined Benefit Fund 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 COMBINED BENEFIT FUND ("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 BUCK CONSULTANTS IN EARLY 2014. 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, 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: $8,200 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: $1,141,987 post-retirement changes, non-periodic pension cost $1,005,158 pension-related changes, non-periodic pension cost ------------ $2,147,145 TOTAL OTHER CHANGES IN NET ASSETS/FUND ============ UMWA 1993 Benefit Plan 2121 K Street NW Washington DC 20037 521888497 health plan DC 501(c)(9) false UMWA 1992 Benefit Plan 2121 K Street NW Washington DC 20037 521805437 health plan DC 501(c)(9) false UMWA Prefunded Benefit Plan 2121 K Street NW Washington DC 20037 261508254 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 STE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(c)(6) false BOARD OF TRUSTEES UMWA COMBINED BENEFIT 2121 K STREET NW STE 350 WASHINGTON DC 20037 521805433 MANAGEMENT DC false AMHERST COAL COMPANY ARCH OF ALABAMA INC- APOGEE ARCH OF ILLINOIS INC- APOGEE ARCH OF WV INC ARCH ON THE GREEN INC BEATRICE POCAHONTAS COMPANY BOICH MINING COMPANY CEDAR COAL COMPANY CENTRAL OHIO COAL COMPANY CHEVRON MINING INC CONSOLIDATION COAL COMPANY DRUMMOND COMPANY INC EASTERN ASSOCIATED COAL LLC FREEMAN UNITED COAL MINING COMPANY GREENWICH COLLIERIES HARMAN MINING CORPORATION HELEN MINING COMPANY HELVETIA COAL COMPANY HERITAGE COAL COMPANY LLC HOBET MINING & CONSTRUCTION COMPANY INC ISLAND CREEK COAL COMPANY ITMANN COAL COMPANY KENTUCKY CARBON CORP KEYSTONE COAL MINING CORP NORTH BRANCH COAL COMPANY PENN ALLEGH COAL COMPANY INC QUARTO MINING COMPANY RUSHTON MINING COMPANY SAGINAW MINING COMPANY SHARPLES COAL CORPORATION SOUTHERN OHIO COAL COMPANY TUNNELTON MINING COMPANY U S STEEL MINING COMPANY LLC UNITED STATES FUEL COMPANY VP-5 MINING COMPANY WESTMORELAND COAL COMPANY WINDSOR COAL COMPANY false false false false false false false false false false false false false true true false false false true