2014-05-14T16:45:34-05:00 2013-09-30 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2012-10-01 521805433 UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT FUND % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND 2025212200 2014-04-29 true BRIAN GARSTECKI 3012726000 2012 2015-11-30 17:44:51Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 20037 180582955 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. 7 1 8 0 0 0 0 215207593 180256579 143270 232778 0 93598 215350863 180582955 0 0 193917619 161727724 661418 711187 0 0 0 25588157 22792702 220167194 185231613 -4816331 -4648658 101083961 109805050 71013834 81450231 30070127 28354819 HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. false false Served as a trust for a multiemployer welfare plan that provided medical, vision, and death benefits. false false false false false false false false false false false false false false 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 8 true false false false false false false X 7 1 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 STE 350 WASHINGTON DC 20037 X MICHAEL H HOLLAND 8.0 12.25 X 40000 0 8471 MARTY D HUDSON 12.0 9.25 X 67331 28869 14575 GAIL R WILENSKY 4.0 X 70000 0 18777 WILLIAM P HOBGOOD 4.0 X 70000 0 18765 DANIEL L FASSIO 8.0 12.25 X 70000 30000 30106 CARL E VAN HORN 8.0 X 70000 0 18777 KURT A SALVATORI 5.0 18.25 X 0 0 0 LORRAINE LEWIS 9.0 8.15 X 74162 77492 14130 DALE R STOVER 13.0 6.87 X 64420 41658 10535 Morris D Feibusch 5.0 18.25 X 43346 12385 17930 569259 190404 152066 0 true true false UNIVITA HEALTH INC 11000 PRAIRIE LAKES DR EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 8142207 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 5357696 BIG SANDY AREA DEVELOPMENT 110 RESOURCE CT PRESTONSBURG KY 41653 CONSULTING 149256 MERCER HUMAN RESOURCE 1166 AVENUE OF THE AMERICAS NEW YORK NY 10036 ACTUARIAL & Consult 147961 BOND BEEBE 4600 EAST-WEST HWY STE 900 BETHESDA MD 20814 ACCOUNTING 137042 5 0 LEGISLATED TRANSFER AML 900099 87824467 87824467 MEDICARE REIMBURSEMENT 525100 67542041 67542041 EMPLOYER PREMIUMS 525100 24855689 24855689 COBRA PREMIUMS 525100 34382 34382 180256579 210081 210081 0 0 0 0 0 22697 22697 22697 22697 0 0 0 MISCELLANEOUS INCOME 900099 93598 93598 93598 180582955 180350177 232778 0 0 0 161727724 680080 0 0 0 0 31107 0 12930 144851 0 0 0 13912342 0 253545 190521 0 689365 229700 0 24243 1124 0 63232 113933 ALLOC SALARIES, TAXES, BENEFIT 7139073 ALL OTHER ADMIN EXPENSES 17843 185231613 X -2687507 -198811 95265977 64057234 0 0 18800 92 0 0 0 0 0 0 0 0 0 0 0 8095265 45578890 0 0 0 0 0 0 391426 367645 101083961 109805050 49758093 61252753 0 0 21255741 20197478 0 0 0 0 0 0 0 0 0 0 0 0 71013834 81450231 X 0 0 0 0 30070127 28354819 30070127 28354819 101083961 109805050 X -4648658 -124144 3057494 X false true X true false 0 0 X 112917000 -124144 -124144 113041144 67541811 67541811 180582955 114633000 -70598613 -70598613 185231613 185231613 OTHER REVENUE INCLUDED ON FORM 990 BUT NOT INCLUDED ON AUDITED F/S PART XI, LINE 4B $67,542,041 REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS $ (230) AUDITED F/S ROUNDED TO NEAREST $1,000 ----------- $67,541,811 TOTAL OTHER REVENUES ON FORM 990 =========== OTHER EXPENSES AND LOSSES INCLUDED IN AUDITED F/S NOT INCLUDED ON FORM 990 PART XII, LINE 2D $(67,542,041) REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS $ 922 AUDITED F/S ROUNDED TO NEAREST $1,000 $( 1,723,730) pension-related changes other than periodic pension cost $( 1,333,764) post-retirement changes other than periodic pension cost ------------- $(70,598,613) TOTAL OTHER EXPENSES ON FINANCIAL STATEMENTS ============= FIN 48 FOOTNOTE PART X, LINE 2 Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the organization 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 Combined Fund, and has concluded that as of September 30, 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Combined Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Combined Fund is no longer subject to income tax examinations for years prior to the year ended September 30, 2010. false false false Morris D Feibusch 43346 12385 390 167 12161 5212 55897 17764 0 0 LORRAINE LEWIS 71702 74977 1706 1744 754 771 3036 3103 3952 4039 81150 84634 0 0 ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR PART I, LINE 3 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. DEFERRED COMPENSATION PART II, COLUMN C $2,688 OF THE AMOUNT IN THIS COLUMN 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. How Members of Shareholders Elect Governing Body PART VI, SECTION A, LINE 7A Pursuant to the United Mine Workers of America Combined Benefit Fund Agreement and Declaration of Trust, the Fund is administered by a Board of seven trustees, two of whom are appointed by the Bituminous Coal Operators' Association ("BCOA"), two of whom are appointed by the United Mine Workers of America ("UMWA"), and three of whom are appointed jointly by the BCOA and the UMWA. The UMWA may remove the Trustees appointed by it, at any time and for any reason, the BCOA may remove the Trustees appointed by it, at any time and for any reason, and the UMWA and the BCOA may remove the Trustees appointed by them jointly, at any time for any reason. In the event of resignation, death, removal, inability or unwillingness to serve of a Trustee, the party(s) who appointed that Trustee shall appoint a successor. The UMWA designates one Trustee to serve as Co-Chairman and the BCOA designates one Trustee to serve as Co-Chairman. Form 990 Review Process PART VI, SECTION B, LINE 11B The Trustees, management staff, and legal counsel of the plan have extensively reviewed the prepared Form 990 prior to signing and filing the form with the Internal Revenue Service. Explanation of Monitoring and Enforcement of Conflicts PART VI, SECTION B, LINE 12C The United Mine Workers of America Combined Benefit Fund 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. CompensatIOn Review & Approval Process for Officers & Key Employees PART VI, SECTION B, LINES 15A & 15B THE UMWA COMBINED BENEFIT FUND ("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 BUCK CONSULTANTS IN 2011. 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 REGARIDNG THE COMPENSATION ARRANGEMENT, AND ALL ARE MAINTAINED AS PART OF THE RECORDS OF THE PLAN AND THE FUNDS. OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, WHISTLE BLOWING AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR INSPECTION AT THE OFFICE OF THE ORGANIZATION. OTHER COMPENSATION FROM ORGANIZATION AND RELATED ORGANIZATIONS PART VII, SECTION A, COLUMN F $23,338 OF COLUMN (F) 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. OTHER CHANGES IN NET ASSETS OR FUND BALANCES PART XI, LINE 9 $ 1,333,764 post-retirement changes other than periodic pension cost $ 1,723,730 pension-related changes other than periodic pension cost ----------- $ 3,057,494 TOTAL OTHER CHANGES IN NET ASSETS/FUND BALANCES =========== UMWA 1993 Benefit Plan 2121 K Street NW Washington DC 20037 521888497 health plan DC 501(c)(9) false UMWA 1992 Benefit Plan 2121 K Street NW Washington DC 20037 521805437 health plan DC 501(c)(9) false UMWA Prefunded Benefit Plan 2121 K Street NW Washington DC 20037 261508254 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 STE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(c)(6) false BOARD OF TRUSTEES UMWA COMBINED BENEFIT 2121 K STREET NW STE 350 WASHINGTON DC 20037 521805433 MANAGEMENT DC false AMHERST COAL CO 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ARCH OF ALABAMA INC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ARCH OF ILLINOIS INC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ARCH OF WV INC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ARCH ON THE GREEN INC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 BEATRICE POCAHONTAS COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 BIRD COAL COMPANY INC 1000 CONSOL ENERGY DR CANONSBURG PA 15317 BLUESTONE COAL CORPORATION P O BOX 1085 BECKLEY WV 25802 BOICH MINING COMPANY 200 NEVILLE ROAD PITTSBURGH PA 15225 BUFFALO MINING CO PO BOX 1268 ABINGDON VA 24212 CANNELTON INDUSTRIES INC PO BOX 16429 BRISTOL VA 24202 CEDAR COAL COMPANY 1 RIVERSIDE PLAZA 24TH FL COLUMBUS OH 43215 CENTRAL OHIO COAL CO 1000 CONSOL ENERGY DR CANONSBURG PA 15317 CHEVRON MINING INC PO Box 9034 CONCORD CA 94524 CHISHOLM COAL COMPANY 600 GRANT ST RM 2643 PITTSBURGH PA 15219 CLINCHFIELD COAL CO PO BOX 1268 ABINGDON VA 24212 CONSOLIDATION COAL COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 DRUMMOND COMPANY INC P O BOX 10246 BIRMINGHAM AL 35202 DUQUESNE LIGHT CO 411 SEVENTH AVENUE PITTSBURGH PA 15219 EASTERN ASSOCIATED COAL LLC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ELKAY MINING CO PO BOX 1268 ABINGDON VA 24212 FLORENCE MINING CO PO BOX 51 NEW FLORENCE PA 15944 FREEMAN UNITED COAL MINING COMPANY 2941 FAIRVIEW PARK DRIVE FALLS CHURCH VA 22042 GREENWICH COLLIERIES TWO N NINTH ST ALLENTOWN PA 18101 HARMAN MINING CORP 4 PARKWAY NORTH DEERFIELD IL 60015 HELEN MINING CO THE PO BOX 2463 HOUSTON TX 77252 HELVETIA COAL CO 1000 CONSOL ENERGY DR CANONSBURG PA 15317 HERITAGE COAL COMPANY LLC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 HOBET MINING & CONSTR CO INC 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 ISLAND CREEK COAL CO 1000 CONSOL ENERGY DR CANONSBURG PA 15317 ITMANN COAL COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 JIM WALTER RESOURCES INC PO BOX 133 BROOKWOOD AL 35444 KANAWHA COAL COMPANY 600 GRANT ST RM 2643 PITTSBURGH PA 15219 KENTUCKY CARBON CORP 503-A PENNSYLVANIA AVENUE CHARLESTON WV 25302 KEYSTONE COAL MINING CORP 1000 CONSOL ENERGY DR CANONSBURG PA 15317 LAUREL RUN MINING CO 1000 CONSOL ENERGY DR CANONSBURG PA 15317 MAPLE MEADOW MINING COMPANY PO BOX 16429 BRISTOL VA 24202 MATHIES COAL COMPANY 1201 RICHMOND ROAD LEXINGTON KY 40502 MEADOW RIVER COAL COMPANY PO BOX 1268 ABINGDON VA 24212 MIDWEST COAL COMPANY fka AMAX COAL COMPA PO BOX 16429 BRISTOL VA 24202 NATIONAL MINES CORP 1201 RICHMOND ROAD LEXINGTON KY 40502 NORTH BRANCH COAL COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 PENN ALLEGH COAL CO INC P O BOX 630 GIBSONIA PA 15044 PITTSTON CO PO BOX 1268 ABINGDON VA 24212 QUARTO MINING COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 RUSHTON MINING CO TWO N NINTH ST ALLENTOWN PA 18101 SAGINAW MINING COMPANY 11 STANWIX ST 21TH FLOOR PITTSBURGH PA 15222 SEWELL COAL COMPANY INC PO BOX 1268 ABINGDON VA 24212 SHARPLES COAL CORPORATION 12312 OLIVE BLVD SUITE 400 ST LOUIS MO 63141 SOUTHERN OHIO COAL COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 TAFT A J COAL COMPANY INC PO BOX 1608 JASPER AL 35502 TUNNELTON MINING CO TWO NORTH NINTH STREET ALLENTOWN PA 18101 U S STEEL MINING COMPANY LLC 600 GRANT ST RM 2643 PITTSBURGH PA 15219 UNITED STATES FUEL COMPANY 8285 TOURNAMENT DRIVE MEMPHIS TN 38125 VP-5 MINING COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 WESTMORELAND COAL COMPANY 9540 SOUTH MAROON CIRCLE ENGLEWOOD CO 80112 WINDSOR COAL COMPANY 1000 CONSOL ENERGY DR CANONSBURG PA 15317 false false false false false false false false false false false false false true true false false false true