2017-11-08T06:18:43-06:00 2016-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2016-01-01 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 2017-10-25 true RICHARD L RUVELSON P00234075 3012726000 66.195.210.98 22006220173125000002 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 117137955 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 18000000 10500000 92303583 105419937 28256 151791 23822 62143 110355661 116133871 0 0 92332308 109276305 123502 48515 0 0 0 11672800 12918027 104128610 122242847 6227051 -6108976 36963111 43366014 14982226 29789711 21980885 13576303 HIGH QUALITY DELIVERY OF CONTRACTUALLY 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, VISION AND DENTAL BENEFITS. false false false false false false false false false false false false true 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 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 MARTY HUDSON TRUSTEE 9.0 12.25 X 30000 72048 23320 MICHAEL O MCKOWN TRUSTEE 10.0 10.25 X 0 338558 56095 JOSEPH R RESCHINI TRUSTEE 12.0 11.25 X 0 51770 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 4.73 12.42 X 48308 0 4693 DALE R STOVER DIRECTOR OF FINANCE 3.05 16.82 X 19123 0 2090 104739 504684 98230 0 false true true HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2929033 KEYSTONE PEER REVIEW ORGANIZATION 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 2471340 2 10500000 10500000 LEGISLATED TRANSFER 900099 50492475 50492475 EMPLOYER CONTRIBUTIONS 525100 4743719 4743719 MEDICARE REIMBURSEMENTS 525100 37686957 37686957 EMPLOYER PLAN REIMBURSEMENTS 525100 12493467 12493467 COBRA PREMIUMS 525100 2643 2643 676 676 105419937 155437 155437 0 0 0 0 0 1000438 1004084 -3646 -3646 -3646 0 0 0 0 0 0 0 0 0 MISCELLEANOUS INCOME 900099 62143 62143 62143 116133871 105482080 151791 0 0 0 109276305 45507 0 0 0 0 3008 0 416926 78628 0 0 0 6456032 0 219060 141424 0 460414 161110 0 8699 605 0 27678 59601 ALLOC SALARIES, TAXES, BENEFIT 4793169 ALL OTHER ADMIN EXPENSES 94681 122242847 -349103 -71068 32780753 39528393 0 0 819572 208942 0 0 0 0 0 0 0 0 0 0 0 0 506663 1525757 0 0 0 0 0 0 3205226 2173990 36963111 43366014 4672274 10506777 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10309952 19282934 14982226 29789711 X 0 0 0 0 21980885 13576303 21980885 13576303 36963111 43366014 X -6108976 5159 -2300765 X false true X true false DUE FROM MEDICARE 2163577 ACCRUED INVESTMENT INCOME 10413 2173990 0 DUE TO OFFICE OF SURFACE MININ 17400308 DUE TO OPERATORS 1066529 EMPLOYER PLAN RECEIVABLE 816097 19282934 X 67952000 5159 -73 5086 67946914 48186957 48186957 116133871 84556000 -37686847 -37686847 122242847 122242847 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, 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: $(73) audited f/s rounded to nearest $1,000 PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S: $37,686,957 reimbursements netted on f/s in deductions $10,500,000 contribution receivables not included on f/s ----------- $48,186,957 total =========== PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(37,686,957) reimbursements netted on f/s in deductions $ 110 audited f/s rounded to nearest $1,000 ------------- $(37,686,847) total false false false MICHAEL O MCKOWN TRUSTEE 0 338558 0 33858 0 25844 0 398260 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 47946 0 14 348 1857 0 2836 0 53001 0 0 0 DALE R STOVER DIRECTOR OF FINANCE 18777 0 346 550 0 1540 0 21213 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: $744 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 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. 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 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. PART VI, SECTION B, LINES 15A/15B-COMPENSATION REVIEW & 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 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: $4,206 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. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: $(1,301,272) POSTRETIREMENT CHANGES OTHER THAN PERIODIC COSTS $ (999,493) PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS ------------ $(2,300,765) TOTAL OTHER CHANGES IN NET ASSETS ============ 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 Emerald Coal Resources LP Cumberland Coal Resources LP CONSOL AMONATE FACILITY LLC COOK COAL TERMINAL DRUMMOND COMPANY INC HARRISON COUNTY COAL COMPANY HOMER CITY COAL PROC CORP JIM WALTER RESOURCES INC JUSTICE ENERGY LITWAR PROCESSING COMPANY LLC MARION COUNTY COAL COMPANY MARSHALL COUNTY COAL COMPANY MONONGALIA COUNTY COAL COMPANY MURRAY AMERICAN ENERGY INC MURRAY KEYSTONE PROCESSING OAK GROVE RESOURCESLLC OHIO COUNTY COAL COMPANY OHIO VALLEY COAL COMPANY OHIO VALLEY TRANSLOADING CO PINNACLE MINING COMPANYLLC false false false false false false false false false false false false false true true false false false true