2015-11-12T11:01:36-06:00 2014-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2014-01-01 207392576 DANA NON-UNION RETIREE VEBA TRUST % COMPREHENSIVE BENEFITS DANA 3126410060 C/O CT CORP 1300 EAST 9TH ST CLEVELAND OH 44114 DONNA DOYLE CHAIRPERSON 3126410060 2015-11-12 true Paul Hammerschmidt P01384178 2128858000 2014 2016-04-25 22:37:26Z DONNA R DOYLE 1300 EAST 9TH STREET CLEVELAND OH 44114 40100266 false X www.danaretirees.com X 2007 OH THE PLAN WAS ESTABLISHED AS A VEBA TO PROVIDE CERTAIN MEDICAL & PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES & DEPENDENTS. 5 5 0 0 0 0 0 0 4191668 3506643 4427479 3658076 575000 0 9194147 7164719 0 0 7838702 7774103 31900 37400 0 0 0 957753 908204 8828355 8719707 365792 -1554988 64108639 61511959 1159852 1216140 62948787 60295819 THE PLAN WAS ESTABLISHED AS A VOLUNTARY EMPLOYEE BENEFITS ASSOCIATION ("VEBA") TO PROVIDE CERTAIN MEDICAL AND PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES AND DEPENDENTS. false false PROVIDES CERTAIN MEDICAL AND PRESCRIPTION DRUG BENEFITS TO ELIGIBLE NON-UNION RETIRED EMPLOYEES, SURVIVING SPOUSES AND DEPENDENTS. 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 false false false false false false false false false false false false false false false true 5 0 true 0 false false false false false false X 5 5 false false false false false false false true true false false true false false false false false false X COMPREHENSIVE BENEFITS 8669143768 1800 WALT WHITMAN ROAD MELVILLE NY 11747 X DONNA R DOYLE CHAIRPERSON 35.0 0.0 X X 9400 0 0 EDWARD BALCAR TRUSTEE 30.0 0.0 X 7000 0 0 JOHN BLACK TRUSTEE 12.0 0.0 X 7000 0 0 MICHAEL R CARRIGAN TRUSTEE 12.0 0.0 X 7000 0 0 THOMAS SCHLEMMER TRUSTEE 12.0 0.0 X 7000 0 0 37400 0 0 0 false false false COMPREHENSIVE BENEFITS CONSULTANTS 1800 WALT WHITMAN ROAD MELVILLE NY 11747 CLAIMS ADMINISTRATOR 445233 THE SEGAL COMPANY 1920 N STREET NW SUITE 400 WASHINGTON DC 200361659 ACTUARY 121476 2 0 PARTICIPANTS CONTRIBUTIONS 525100 3506643 3506643 3506643 1662609 1662609 0 0 0 0 0 34931014 32935547 1995467 1995467 1995467 0 0 0 0 7164719 3506643 0 3658076 0 0 0 7774103 37400 0 0 0 0 0 0 84344 34887 0 0 156903 0 0 22502 0 0 0 2595 0 0 0 0 0 32304 PLAN ADMIN. FEES 392879 ACTUARIAL FEES 121476 ADMINISTRATOR FEES 58926 REGISTRATION FEES 1388 8719707 1048096 779140 2781149 2215191 0 0 0 0 0 0 0 0 0 0 0 0 16492 330330 0 56533394 55102921 644526 2911579 0 0 0 0 3084982 172798 64108639 61511959 6632 21501 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1153220 1194639 1159852 1216140 X 0 0 0 0 62948787 60295819 62948787 60295819 64108639 61511959 -1554988 -1097980 X false true X true false 0 BENEFIT CLAIMS PAYABLE 1194639 1194639 X 5909836 -1097980 -1097980 7007816 156903 156903 7164719 8521385 8521385 156903 41419 198322 8719707 PART X, LINE 2: U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY DANA NON-UNION RETIREE VEBA TRUST (THE "PLAN") AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PLAN MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS ENDED PRIOR TO 2011. PART XII, LINE 4B: CHANGE IN BENEFIT CLAIMS PAYABLE.......$41,419. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE ADMINISTRATIVE BOARD BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINES 15A AND 15B: THE PROCESS INVOLVED COMPARISON OF COMPENSATION IN SIMILAR VEBA'S FOR THE CHAIRPERSON AND OTHER TRUSTEES. THIS PROCESS WAS LAST UNDERTAKEN FOR ALL TRUSTEES IN 2013 AND BECAME EFFECTIVE JANUARY 1, 2014. THIS IS ALSO DOCUMENTED IN THE MINUTES OF THE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE PLAN ARE AVAILABLE TO THE PUBLIC UPON REQUEST.