UNITED MINE WORKERS OF AMERICA 1992 BENEFIT FUND: Form 990, tax year 2024
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- Organization
- UNITED MINE WORKERS OF AMERICA 1992 BENEFIT FUND (EIN 52-1805437)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202513219349305701
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T09:15:29-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWNPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1800 TYSONS BLVD SUITE 800 | AddressLine1Txt |
| City | TYSONS | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521805437 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | United Mine Workers of America 1992 Benefit | BusinessNameLine1Txt |
| Business Name Line2 | Plan | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ANNA AMSELLE | InCareOfNm |
| Business Name Control | UNIT | BusinessNameControlTxt |
| Phone | 2025212200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 K STREET NW Suite 350 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200371879 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHEAL W BUCKNER | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 2025212200 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD L RUVELSON | PreparerPersonNm |
| PTIN | P00234075 | PTIN |
| Phone | 3012726000 | PhoneNum |
| Preparation | 2025-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHEAL W BUCKNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 K STREET NW SUITE 350 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $132,707,821 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.UMWAFUNDS.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $88,181,520 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $84,294,484 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,869,078 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,524,083 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $91,050,598 | PYTotalRevenueAmt |
| CY Total Revenue | $87,818,567 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $78,524,550 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $71,950,233 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $111,540 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $168,863 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,578,747 | PYOtherExpensesAmt |
| CY Other Expenses | $9,841,847 | CYOtherExpensesAmt |
| PY Total Expenses | $88,214,837 | PYTotalExpensesAmt |
| CY Total Expenses | $81,960,943 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,835,761 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,857,624 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $53,787,304 | TotalAssetsBOYAmt |
| Total Assets EOY | $45,002,468 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,923,515 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $25,306,161 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,863,789 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,696,307 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | SERVES AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDES MEDICAL AND VISION BENEFITS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNA AMSELLE | PersonNm |
| Phone | 2025212295 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2121 K STREET NW SUITE 350 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200371879 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| PAUL PICCOLINI | |||||||
| TRUSTEE | 5.0 | 18.25 | Yes (X) | $40,000 | $100,000 | $13,989 | |
| MICHEAL W BUCKNER | |||||||
| TRUSTEE | 6.0 | 14.25 | Yes (X) | $30,000 | $60,000 | $5,955 | |
| LORRAINE LEWIS | |||||||
| EXECUTIVE DIRECTOR | 3.33 | 14.59 | $75,708 | $0 | $11,391 | Yes (X) | |
| CARLO TARLEY | |||||||
| TRUSTEE | 9.0 | 0.0 | Yes (X) | $70,000 | $0 | $12,682 | |
| MICHAEL O MCKOWN | |||||||
| TRUSTEE | 2.0 | 18.25 | Yes (X) | $0 | $42,000 | $0 | |
| ANNA AMSELLE | |||||||
| DIRECTOR OF FINANCE | 3.75 | 16.12 | $27,891 | $0 | $1,526 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $243,599 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $202,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $45,543 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UMWA 1974 PENSION PLAN | |||||
| 2121 K STREET NW SUITE 350 | WASHINGTON | DC | 75039 | ADMIN SERVICES | $2,692,751 |
| HEALTHSMART BENEFIT SOLUTIONS | |||||
| 222 W LAS COLINAS BLVD 400N | IRVING | TX | 75039 | CONTRACT ADMIN | $2,203,345 |
| KEYSTONE PEER REVIEW ORGANIZATION I | |||||
| 777 EAST PARK DRIVE | HARRISBURG | PA | 17111 | GERIATRIC CARE MGT | $2,100,637 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LEGISLATED TRANSFER | 900099 | $54,315,287 | $54,315,287 |
| MEDICARE REIMBURSEMENTS | 525100 | $26,888,657 | $26,888,657 |
| EMPLOYER BENEFIT PREMIUMS | 525100 | $3,081,302 | $3,081,302 |
| COBRA PREMIUMS | 525100 | $9,238 | $9,238 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $84,294,484 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,413,337 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,413,337 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $45,000,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,889,254 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $110,746 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,746 | TotalRevenueColumnAmt |
| Exclusion | $110,746 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,818,567 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,294,484 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,524,083 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,950,233 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,722 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,141 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,517,684 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,346 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,683,965 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,339 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,683 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,556 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,670 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,510 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,296 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,441 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,427 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ALLOC SALARIES,TAXES, BENEFITS | $2,692,751 |
| ALL OTHER EXPENSES | $108,179 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,960,943 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,047,840 | BOYAmt |
| EOY | $4,290,351 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,215 | BOYAmt |
| EOY | $7,233 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,608,114 | BOYAmt |
| EOY | $36,719,724 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,097,135 | BOYAmt |
| EOY | $3,985,160 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,787,304 | BOYAmt |
| EOY | $45,002,468 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,686,498 | BOYAmt |
| EOY | $10,025,642 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,561,303 | BOYAmt |
| EOY | $6,742,687 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,675,714 | BOYAmt |
| EOY | $8,537,832 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,923,515 | BOYAmt |
| EOY | $25,306,161 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,863,789 | BOYAmt |
| EOY | $19,696,307 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,863,789 | BOYAmt |
| EOY | $19,696,307 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,787,304 | BOYAmt |
| EOY | $45,002,468 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,857,624 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $158,794 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$183,900 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp | |
| Equipment | EquipmentGrp | |
| Other Land Buildings | OtherLandBuildingsGrp |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| REBATES RECEIVABLE | $3,944,565 |
| ACCRUED INTEREST | $33,910 |
| DUE FROM BROKER | $6,685 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,985,160 | TotalBookValueOtherAssetsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO OFFICE OF SURFACE MINING | $5,877,425 |
| DUE TO CTR FOR MEDICARE & MEDICAID | $2,660,407 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,537,832 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $61,088,704 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $158,794 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $158,794 | RevenueNotReportedAmt |
| Revenue Subtotal | $60,929,910 | RevenueSubtotalAmt |
| Other Revenues Not Included | $26,888,657 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $26,888,657 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $87,818,567 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $55,072,286 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$26,888,657 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$26,888,657 | ExpensesNotReportedAmt |
| Expenses Subtotal | $81,960,943 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $81,960,943 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 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: | $26,888,657 REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS. |
| PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: | $(26,888,657) REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| LORRAINE LEWIS | ||||||||||||||
| EXECUTIVE DIRECTOR | $72,115 | $0 | $1,350 | $0 | $2,243 | $0 | $6,854 | $0 | $4,537 | $0 | $87,099 | $0 | $0 | $0 |
| PAUL PICCOLINI | ||||||||||||||
| TRUSTEE | $40,000 | $100,000 | $0 | $0 | $0 | $0 | $1,200 | $3,000 | $1,958 | $7,831 | $43,158 | $110,831 | $0 | $0 |
| ANNA AMSELLE | ||||||||||||||
| DIRECTOR OF FINANCE | $26,944 | $0 | $800 | $0 | $147 | $0 | $473 | $0 | $1,053 | $0 | $29,417 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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: | $6,713 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1 | ORGANIZATION MISSION: TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE ESTABLISHED BY THE COAL INDUSTRY RETIREE HEALTH BENEFIT ACT OF 1992 FOR RETIREES COVERED UNDER A COLLECTIVE BARGAINING AGREEMENT WITH SIGNATORY EMPLOYERS. |
| 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 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. |
| 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 THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY COMPLIANCE: THE UNITED MINE WORKERS OF AMERICA 1992 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 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 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: $7,893 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: $ (334,670) postretirement benefit-related changes $ 150,770 pension-related changes ------------ $ (183,900) total other changes ============ |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| 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 | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENERGY COAL INCOME PARTNERSHIP | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (57 entries)
| AMHERST COAL CO |
| ARCH OF ALABAMA INC - APOGEE |
| ARCH OF KENTUCKY INC - APOGEE |
| BELVA COAL CO INC |
| BLUE CREEK COAL COMPANY INC |
| BLUESTONE COAL CORPORATION |
| BOSSCO INC |
| BUFFALO MINING CO |
| CARPENTERTOWN COAL & COKE |
| CENTRAL APPALACHIAN COAL CO |
| CENTRAL OHIO COAL CO |
| CHEVRON MINING INC |
| CHILDRESS SERVICE CORP |
| CLASSIC COAL CORPORATION |
| CLINCHFIELD COAL CO |
| COMMERCIAL LAND COMPANY INC |
| CONSOLIDATION COAL COMPANY |
| DIME COAL CO INC |
| DONALDSON MINE COMPANY |
| DRUMMOND COMPANY INC |
| DUQUESNE LIGHT CO |
| EASTERN ASSOCIATED COAL LLC |
| EASTERN COAL CORP |
| ELKAY MINING CO |
| ENOXY COAL CO INC |
| FLAT GAP MINING INC |
| FREEMAN UNITED COAL MINING COMPANY |
| GATEWAY COAL COMPANYCHEMICAL LAND HOLD |
| HARMAN MINING CORPORATION |
| HERITAGE COAL COMPANY LLC |
| INLAND STEEL COAL CO |
| ISLAND CREEK COAL CO |
| KENTLAND-ELKHORN CORPORTION |
| KING KNOB COAL CO INC |
| LEFT BEAVER COAL CO-CLIFFS |
| LESLIE COAL MINING COMPANY |
| MCINNES COAL MINING CO |
| MEAD CORPORATION |
| MERLO CHARLES J INC |
| NAVARO MINING INC |
| NORTH AMERICAN COAL CORP |
| NORTH BRANCH COAL CO |
| OAK GROVE COAL COMPANY INC |
| POCAHONTAS FUEL CO INC |
| REITZ COAL CO |
| RELIABLE COAL CORP |
| RIDGELAND CO INC |
| ROCHESTER & PITTSBURGH COAL CO |
| ROYAL COAL CO |
| SEWELL COAL COMPANY INC |
| SHACKLEFORD COAL CO INC |
| SHREWSBURY COAL COMPANY |
| STELCO COAL CO |
| TRIPLE J TRUCKING CO INC |
| US STEEL MINING COMPANY LLC |
| UNION CARBIDE CORP |
| UPSHUR COALS CORPORATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |