2014-08-08T08:19:08-05:00 2013-12-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2013-01-01 521805437 United Mine Workers of America 1992 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND TRUSTEE, CHAIR 2025212200 2014-07-21 true BRIAN GARSTECKI 3012726000 2013 2015-11-30 17:44:51Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 20037 87301899 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. 4 0 3 0 0 0 0 91208744 87155923 26105 145976 190 0 91235039 87301899 0 0 81736677 77818525 190846 182839 0 0 0 9976994 10456925 91904517 88458289 -669478 -1156390 61890292 60386872 54851969 53438006 7038323 6948866 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 AND VISION BENEFITS. false 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 true false false false false false false false false false false false true false false true 0 0 3 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 STE 350 WASHINGTON DC 20037 X DANIEL L FASSIO TRUSTEE (former) 2.0 18.25 X 20986 83923 21707 MICHAEL H HOLLAND TRUSTEE, CHAIR 6.0 14.25 X 8520 43522 10461 MICHAEL O MCKOWN TRUSTEE 2.0 18.25 X 0 0 PAUL B PICCOLINI TRUSTEE 6.0 17.25 X 0 0 KURT R SALVATORI TRUSTEE (former) 6.0 17.25 X 0 0 CARLO TARLEY TRUSTEE 9.0 X 54724 0 19528 LORRAINE LEWIS EXECUTIVE DIRECTOR 3.33 13.82 X 39807 112786 14208 DALE R STOVER DIRECTOR OF FINANCE 3.75 16.12 X 23551 78191 11274 147588 318422 77178 0 false true false UNIVITA HEALTH INC 11000 PRAIRIE LAKES DRIVE EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 2702242 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2218092 TOWERS WATSON DELAWARE INC 8400 NORMANDALE LAKE BLVD STE 1700 MINNEAPOLIS MN 55437 CONSULTANT 103439 3 0 LEGISLATED TRANSFER 900099 50187750 50187750 MEDICARE AND DOL REIMBURSEMENTS 525100 28827468 28827468 EMPLOYER BENEFIT PREMIUMS 525100 8135551 8135551 COBRA PREMIUMS 525100 5154 5154 87155923 123933 123933 0 0 0 0 0 22043 22043 22043 22043 0 0 0 0 87301899 87155923 145976 0 0 0 77818525 176302 0 6537 0 0 0 0 127796 84000 0 0 0 5605303 0 113737 115805 0 360928 115730 0 11576 446 0 34641 47347 ALLOC SALARIES, TAXES, BENEFIT 3779146 ALL OTHER ADMIN EXPENSE 60470 88458289 X -750775 -10699 58270068 42129307 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3039560 18080469 0 0 0 0 0 0 1331439 187795 61890292 60386872 9116283 6325662 0 0 25466938 23498942 0 0 0 0 0 0 0 0 0 0 20268748 23613402 54851969 53438006 X 0 0 0 0 7038323 6948866 7038323 6948866 61890292 60386872 X -1156390 -42055 1108988 X false true X true false 0 DUE TO OPERATORS 3282250 DUE TO OFFICE OF SURFACE MINING 15898184 DUE TO MEDICARE 4432968 23613402 X 58433000 -42055 624 -41431 58474431 28827468 28827468 87301899 59631000 -28827289 -28827289 88458289 88458289 PART X, LINE 2 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 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 Plan and has concluded that as of December 31, 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 Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Plan is no longer sUbject to income tax examinations for years prior to 2010. PART XI, LINE 2D $624 audited f/s rounded to nearest $1,000 PART XI, LINE 4B $28,827,468 reimbursements netted on f/s in deductions PART XII, LINE 2D $(28,827,468) reimbursements netted on f/s in deductions $ 179 audited f/s rounded to nearest $1,000 ------------- $(28,827,289) total ============= false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 39394 112437 15 43 398 1135 1642 4688 2044 5834 43493 124137 0 0 PART II, COLUMN C $2,792 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. 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. PART VI, SECTION A, LINE 7A 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. PART VI, SECTION B, LINE 11B 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 THE UNITED MINE WORKERS OF AMERICA 1992 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, LINE 15A & 15B 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 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 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 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 XI, LINE 9 $ 501,294 postretirement benefit-related changes $ 607,694 pension-related changes ---------- $1,108,988 total other changes ========== PART VII, SECTION A, COLUMN F $7,363 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. 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 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 UMWA COMBINED BENEFIT FUND 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805433 HEALTH PLAN DC 501(C)(9) false ENERGY COAL INCOME PARTNERSHIP ALLIED CHEMICAL CORP AMHERST COAL CO ARCH OF ALABAMA INC- APOGEE ARCH OF KENTUCKY INC- APOGEE ARMCO STEEL CORPORATION BELVA COAL CO INC BERWIND CORPORATION BIG BOTTOM COAL COMPANY BLUE CREEK COAL COMPANY INC BLUE SPRINGS COAL COMPANY BLUESTONE COAL CORPORATION BOSSCO INC BUFFALO MINING CO CANTERBURY COAL COMPANY CARPENTERTOWN COAL & COKE CEDAR COAL COMPANY CENTRAL APPALACHIAN COAL CO CENTRAL OHIO COAL CO CHARLES P M COAL CO CHEVRON MINING INC CHILDRESS SERVICE CORP CLASSIC COAL CORPORATION CLINCHFIELD COAL CO COAL TRANSPORT CO COMMERCIAL LAND COMPANY INC CONSOLIDATION COAL COMPANY DEHUE 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 EQUALITY MINING COMPANY FLAT GAP MINING INC FREEMAN UNITED COAL MINING COMPANY HALLMARK & SON COAL COMPANY HARMAN MINING CORPORATION HELEN MINING CO HERITAGE COAL COMPANY LLC HIGH-TECH COLLIERIES INC HOPKINS CREEK COAL COMPANY HUFF ENERGY INC INLAND STEEL COAL CO ISLAND CREEK COAL CO JUMACRIS MINING CO KENTLAND-ELKHORN CORPORATION KENTUCKY CARBON CORP KING COAL COMPANY INC KING KNOB COAL CO INC KITCHEKAN FUEL CORPORATION L & D INC LABELLE PROCESSING COMPANY LEFT BEAVER COAL CO-CLIFFS LESLIE COAL MINING COMPANY LYNN LAND COMPANY MATHIES COAL COMPANY MCINNES COAL MINING CO MEAD CORPORATION MERLO CHARLES J INC MIDWEST COAL COMPANY NATIONAL COAL MNG CO NAVARO MINING INC NEW DELAWARE FUEL CO INC NEW OTTAWAY MINING CORP NORTH AMERICAN COAL CORP NORTH BRANCH COAL CO NORTHERN CONTINENTAL OPTG CO NUZUM TRUCKING COMPANY INC OAK GROVE COAL COMPANY INC OHIO AMCO INC OLD HOME MANOR INC OMAR MINING CO PALMER COKING COMPANY PIKCO COAL COMPANY POCAHONTAS FUEL CO INC PORT WARRIOR INC RANGER FUEL CORP REITZ COAL CO RELIABLE COAL CORP RIDGELAND CO INC RIVERTON COAL CO ROBINSON PHILLIPS CO ROCHESTER & PITTSBURGH COAL CO ROCKY HOLLOW COAL COMPANY ROSINIS INC ROYAL COAL CO ROYALTY SMOKELESS COAL SEWELL COAL COMPANY INC SHACKLEFORD COAL CO INC SHANNON POCAHONTAS MINING CO SHARPLES COAL CORPORATION SHREWSBURY COAL COMPANY SIMRON FUEL COMPANY INC SPROUSE CREEK PROCESSING CO STELCO COAL CO TALL TIMBER COAL COMPANY TRACE FORK COAL CO TRIPLE J TRUCKING CO INC TWILIGHT INDUSTRIES INC U S STEEL MINING COMPANY LLC UNION CARBIDE CORP UPSHUR COALS CORPORATION USIBELLI COAL MINE INC VESTA MINING COMPANY WEST KEN COAL CORP WESTMORELAND COAL COMPANY WINSTON COAL CO ZAPATA COAL CORPORATION false false false false false false false false false false false false false true true false false false true