2017-11-08T06:18:47-06:00 2016-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2016-01-01 521805437 United Mine Workers of America 1992 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND CHAIRMAN 2025212200 2017-10-25 true RICHARD L RUVELSON P00234075 3012726000 66.195.210.98 22006220173125000003 2017-11-08 P E4D8CF098BE404CCCB871927F4C0A0A29E91B1BB EFE937D907E9188D51497D9C700ABA7D032A681F 2016 2021-01-29 14:40:06Z MICHAEL H HOLLAND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 88361780 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 83331201 88239699 146892 122081 0 0 83478093 88361780 0 0 72435471 75437124 180185 110924 0 0 0 10729847 10108120 83345503 85656168 132590 2705612 45866364 57377642 39276512 50051453 6589852 7326189 HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 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 3 true false false false false false false X 4 0 false 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 7308 42308 12032 MICHAEL O MCKOWN TRUSTEE 2.0 18.25 X 0 338558 56092 JOSEPH R RESCHINI TRUSTEE 6.0 17.25 X 20732 31038 0 CARLO TARLEY TRUSTEE 9.0 0.0 X 52451 0 22756 LORRAINE LEWIS EXECUTIVE DIRECTOR 3.33 13.82 X 46583 0 4526 DALE R STOVER DIRECTOR OF FINANCE 3.75 16.12 X 29716 0 3247 156790 411904 98653 0 false true true KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGMT 2434079 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 2096542 2 0 LEGISLATED TRANSFER 900099 45636333 45636333 MEDICARE REIMBURSEMENTS 525100 26896213 26896213 EMPLOYER BENEFIT PREMIUMS 525100 15707153 15707153 88239699 120513 120513 0 0 0 0 0 1568 1568 1568 1568 0 0 0 0 0 0 0 0 0 0 88361780 88239699 122081 0 0 0 75437124 104450 0 0 0 0 6474 0 980011 76586 0 0 0 4886998 0 119146 113397 0 384920 99730 0 6623 455 0 23530 42719 ALLOC SALARIES, TAXES, BENEFIT 3300282 ALL OTHER ADMIN EXPENSE 73723 85656168 -286772 -56715 16225400 18238281 0 0 0 9047772 0 0 0 0 0 0 0 0 0 0 0 0 25203240 27456965 0 0 0 0 0 0 4724496 2691339 45866364 57377642 9032315 10300308 0 0 29091822 39189379 0 0 0 0 0 0 0 0 0 0 1152375 561766 39276512 50051453 X 0 0 0 0 6589852 7326189 6589852 7326189 45866364 57377642 X 2705612 54285 -2023560 X false true X true false 0 DUE TO MEDICARE 561766 561766 X 61524000 54285 4148 58433 61465567 26896213 26896213 88361780 58759000 -26897168 -26897168 85656168 85656168 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, 2016, 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. PART XI, LINE 2D - REVENUES INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990: $4,148 audited f/s rounded to nearest $1,000 PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S: $26,896,213 reimbursements netted on f/s in deductions PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(26,896,213) reimbursements netted on f/s in deductions $ (955) audited f/s rounded to nearest $1,000 ------------- $(26,897,168) ============= false false false MICHAEL O MCKOWN TRUSTEE 0 338558 0 33855 0 25844 0 398257 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 46234 0 14 335 1791 0 2735 0 51109 0 0 0 DALE R STOVER DIRECTOR OF FINANCE 29179 0 537 854 0 2393 0 32963 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: $718 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. PART VI, SECTION A, LINE 7A - ELECTION 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. 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 ACCOUNTANT FIRM) FORM 990 PRIOR TO THE SIGNING AND FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE. 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. PART VI, SECTION B, LINES 15A/15B-COMPENSATION REVIEW & 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 2016. 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. PART VI, SECTION C, LINE 19- PUBLIC AVAILABILITY OF GOVERNING 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. PART VII, SECTION A, COLUMN F - OTHER COMPENSATION: $2,116 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. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: $(1,114,767) postretirement benefit-related changes $ (908,793) pension-related changes ------------ $(2,023,560) 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 ENERGY COAL INCOME PARTNERSHIP AK STEEL CORPORATION ALLIED CHEMICAL CORP AMHERST COAL CO ARCH OF ALABAMA INC- APOGEE ARCH OF KENTUCKY INC- APOGEE ARMCO STEEL CORPORATION BELVA COAL CO INC BERWIND CORPORATION BIG BOTTOM COAL COMPANY BLUE CREEK COAL COMPANY INC BLUE SPRINGS COAL COMPANY BLUESTONE COAL CORPORATION BOSSCO INC BUFFALO MINING CO CARPENTERTOWN COAL & COKE CEDAR COAL COMPANY CENTRAL APPALACHIAN COAL CO CENTRAL OHIO COAL CO CHEVRON MINING INC CLASSIC COAL CORPORATION CLINCHFIELD COAL CO COAL TRANSPORT CO (GLASS ENERGY COMPANY COMMERCIAL LAND COMPANY INC CONSOLIDATION COAL COMPANY DEHUE COAL COMPANY DIME COAL CO INC DONALDSON MINE COMPANY DRUMMOND COMPANY INC EASTERN ASSOCIATED COAL LLC EASTERN COAL CORP ELKAY MINING CO ENOXY COAL CO INC EQUALITY MINING COMPANY FLAT GAP MINING INC FREEMAN UNITED COAL MINING COMPANY HARMAN MINING CORPORATION HELEN MINING CO THE HERITAGE COAL COMPANY LLC HOPKINS CREEK COAL COMPANY HUFF ENERGY INC INLAND STEEL COAL CO ISLAND CREEK COAL CO JUMACRIS MINING CO 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 MATHIES COAL COMPANY MCINNES COAL MINING CO MEAD CORPORATION MERLO CHARLES J INC MIDWEST COAL COMPANY fka AMAX COAL COMPA NATIONAL COAL MNG CO NAVARO MINING INC NEW DELAWARE FUEL CO INC NEW OTTAWAY MINING CORP NORTH AMERICAN COAL CORP NORTH BRANCH COAL CO NUZUM TRUCKING COMPANY INC OAK GROVE COAL COMPANY INC OHIO AMCO INC OLD HOME MANOR INC OMAR MINING CO PETITTE BROS MINING CO INC PIKCO COAL COMPANY POCAHONTAS COAL PROCESSING CO 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 TALL TIMBER COAL COMPANY TOP FLITE COAL CO TRACE FORK COAL CO TRIPLE J TRUCKING CO INC U S STEEL MINING COMPANY LLC UNION CARBIDE CORP UNITED STATES FUEL COMPANY UPSHUR COALS CORPORATION USIBELLI COAL MINE INC VESTA MINING COMPANY WEST KEN COAL CORP WESTMORELAND COAL COMPANY WINSTON COAL CO W-P COAL COMPANY false false false false false false false false false false false false false true true false false false true