2014-11-07T11:14:22-06:00 2013-12-31 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2013-01-01 207392576 DANA NON-UNION RETIREE VEBA TRUST % COMPREHENSIVE BENEFITS DANA 3126410060 C/O CT CORPORATION 1300 EAST 9TH Suite CLEVELAND OH 44114 DONNA R DOYLE CHAIRPERSON 3126410060 2014-11-06 true Paul Hammerschmidt P01384178 3126410060 2013 2015-11-30 17:44:51Z DONNA R DOYLE 1300 EAST 9TH STREET CLEVELAND OH 44114 55687060 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 4507473 4191668 2474842 4427479 0 575000 6982315 9194147 0 0 8035633 7838702 27400 31900 0 0 0 1060558 957753 9123591 8828355 -2141276 365792 61033180 64108639 1150137 1159852 59883043 62948787 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 12.0 X X 7900 0 0 EDWARD BALCAR TRUSTEE 12.0 X 6000 0 0 JOHN BLACK TRUSTEE 12.0 X 6000 0 0 MICHAEL R CARRIGAN TRUSTEE 12.0 X 6000 0 0 THOMAS SCHLEMMER TRUSTEE 12.0 X 6000 0 0 31900 0 0 0 false false false COMPREHENSIVE BENEFITS CONSULTANTS 1800 WALT WHITMAN ROAD MELVILLE NY 11747 CLAIMS ADMINISTRATOR 454206 THE SEGAL COMPANY 1920 N STREET NW SUITE 400 WASHINGTON DC 200361659 ACTUARY 152753 2 0 PARTICIPANTS CONTRIBUTIONS 525100 4191668 4191668 4191668 1535299 1535299 0 0 0 0 0 49385093 46492913 2892180 2892180 2892180 0 0 0 ERRP SETTLEMENT 900099 575000 575000 575000 9194147 4191668 0 5002479 0 0 0 7838702 31900 0 0 0 0 0 0 59949 34465 0 0 196398 0 0 20341 0 0 0 4431 0 0 0 0 0 33702 PLAN ADMIN. FEES 392529 ACTUARIAL FEES 152753 ADMINISTRATOR FEES 61677 REGISTRATION FEES 1508 8828355 935686 1048096 3065676 2781149 0 0 0 0 0 0 0 0 0 0 0 0 18718 16492 0 53637174 56533394 3263075 644526 0 0 0 0 112851 3084982 61033180 64108639 41137 6632 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1109000 1153220 1150137 1159852 X 0 0 0 0 59883043 62948787 59883043 62948787 61033180 64108639 365792 2699952 X false true X true false 0 BENEFIT CLAIMS PAYABLE 1153220 1153220 X 11697701 2699952 2699952 8997749 196398 196398 9194147 8587737 8587737 196398 44220 240618 8828355 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, 2013, 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 2010. PART XII, LINE 4B: CHANGE IN BENEFIT CLAIMS PAYABLE.......$44,220. 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.