2025-11-17T09:07:45-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 261508254 United Mine Workers of America Prefunded Benefit Plan % ANNA AMSELLE UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHEAL W BUCKNER CHAIRMAN 2025212200 2025-11-14 true true RICHARD RUVELSON P00234075 3012726000 2025-11-14 2024 2025-03-06 01:10:19Z MICHEAL W BUCKNER 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 83524410 false X WWW.UMWAFUNDS.ORG X 2008 DC TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 3 0 0 0 0 0 0 0 2319459 2874458 3720807 19624683 0 0 6040266 22499141 0 0 7684641 7125094 0 0 0 0 0 1330591 1464827 9015232 8589921 -2974966 13909220 142694566 145442171 606183 579573 142088383 144862598 X TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE FOR RETIREES UNDER A COLLECTIVE BARGAINING AGREEMENT. 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 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 0 false false false false false false false false X 3 0 true false false false false true false true true false false true true true true true true true true false X ANNA AMSELLE 2025212295 2121 K STREET NW SUITE 350 WASHINGTON DC 200371879 X LORRAINE LEWIS EXECUTIVE DIRECTOR 0.09 34.91 X 0 420601 63273 ANNA AMSELLE DIRECTOR OF FINANCE 0.07 34.93 X 0 278881 15262 PAUL PICCOLINI TRUSTEE 0.25 23.0 X 0 140000 13989 MICHEAL W BUCKNER TRUSTEE, CHAIR 0.25 30.0 X 0 140000 9264 MICHAEL O MCKOWN TRUSTEE 0.25 34.75 X 0 42000 0 0 1021482 101788 0 false true false UMWA 1974 PENSION PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 ADMIN SERVICES 579938 KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 Geriatric Care Mgt 205372 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 440N IRVING TX 75039 CONTRACT ADMIN 178171 3 0 MEDICARE REIMBURSEMENTS 525100 2874458 2874458 2874458 1542907 0 0 1542907 0 0 0 0 0 79107045 61025269 18081776 18081776 18081776 0 0 0 0 0 0 0 0 0 0 22499141 2874458 0 19624683 0 0 0 7125094 0 0 0 0 0 0 0 4112 37958 0 0 244073 458921 0 16683 32420 0 55646 3746 0 873 4679 0 3988 8158 ALLOC SALARIES, TAXES, BENEFIT 579938 ALL OTHER EXPENSES 13632 8589921 0 0 1626894 4407118 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140557942 140539673 0 0 0 0 0 0 509730 495380 142694566 145442171 102383 131447 0 0 0 0 0 0 0 0 0 0 0 0 0 0 503800 448126 606183 579573 X 0 0 0 0 142088383 144862598 142088383 144862598 142694566 145442171 X 13909220 -11095584 -39421 X false true X true false 0 DUE TO OTHER PLANS 286457 DUE TO CTR FOR MEDICARE & MEDICAID 161669 448126 X 8285026 -11095584 -11095584 19380610 244073 2874458 3118531 22499141 5510811 -2835037 -2835037 8345848 244073 244073 8589921 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, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability 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: $2,874,458 Reimbursements netted on F/S in deductions PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(2,874,458) Reimbursements netted on F/S in deductions $ 64,674 Pension-related changes $ (25,253) Postretirement benefit-related changes ------------ $(2,835,037) false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 0 400638 0 7500 0 12463 0 38070 0 25203 0 483874 0 0 PAUL PICCOLINI TRUSTEE 0 140000 0 0 0 0 0 4200 0 9789 0 153989 0 0 ANNA AMSELLE DIRECTOR OF FINANCE 0 269411 0 8000 0 1470 0 4731 0 10531 0 294143 0 0 PART I, LINE 3 - ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR: THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY A RELATED ORGANIZATION, WHICH USES A COMPENSATION SURVEY/STUDY IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION. PART II, COLUMN C - DEFERRED COMPENSATION: $27,720 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, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHEAL W BUCKNER AND MICHAEL MCKOWN ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1974 PENSION PLAN, AND THE UNITED MINE WORKERS OF AMERICA CASH DEFERRED SAVINGS PLAN OF 1988. TRUSTEES MICHEAL W BUCKNER, MICHAEL MCKOWN, AND PAUL PICCOLINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN, AND THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OR APPOINTMENT OF GOVERNING BODY: PURSUANT TO THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN AGREEMENT AND DECLARATION OF TRUST, THE PLAN IS ADMINISTERED BY A BOARD OF FOUR TRUSTEES WHO ARE THE INDIVIDUALS SERVING AS THE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, 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 PERSON SERVING AS THE CHAIRMAN OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN SERVES AS THE CHAIRMAN OF THE PLAN. 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 INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY COMPLIANCE: THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN REQUESTS TRUSTEES AND 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 PREFUNDED 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 2024. 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 AUDITED 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: $29,167 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: $ 64,674 pension-related changes $ (25,253) postretirement benefit-related changes ----------- $ 39,421 total other changes in net assets =========== UMWA 1993 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521888497 HLTH BENEFITS DC 501(c)(9) N/A false UMWA 1992 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805437 HLTH BENEFITS DC 501(c)(9) N/A false UMWA COMBINED BENEFIT FUND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805433 HLTH BENEFITS DC 501(c)(9) N/A false UNITED MINE WORKERS OF AMERICA 18354 QUANTICO GATEWAY STE 200 TRIANGLE VA 22172 530159200 LABOR ORG VA 501(c)(5) N/A false BITUMINOUS COAL OPERATORS ASSOCIATION 1176 I STREET NW SUITE 255 WASHINGTON DC 20006 520906130 trade assoc DC 501(c)(6) N/A false BOARD OF TRUSTEES UMWA PREFUNDED BENEF 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 261508254 MANAGEMENT DC N/A false UMWA 1974 PENSION TRUST 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 526150908 PENSION PLAN DC 501(A) NA false UMWA CASH DEFERRED SAVINGS PLAN OF 1988 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 526377947 PENSION PLAN DC 501(A) NA false false false false false false false false false false false false false false true true true false false false