2013-11-07T14:19:14-06:00 2012-12-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2012-01-01 521888497 United Mine Workers of America 1993 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 DL FASSIO 2025212200 2013-10-22 true BRIAN GARSTECKI 3012726000 2012 2016-02-25 16:41:14Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 200371879 101658424 false X WWW.UMWAFUNDS.ORG X 1994 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 4 0 5 0 0 0 0 85272601 101578709 54663 72594 14322 7121 85341586 101658424 0 0 78394196 81476915 113281 147384 0 0 0 7986499 9797448 86493976 91421747 -1152390 10236677 19017005 43440918 7637293 22517956 11379712 20922962 HIGH QUALITY DELIVERY OF CONTRACTUALLY 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 true 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 5 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 200371879 X MICHAEL H HOLLAND 6.0 14.25 X 5000 40000 9511 MORRIS D FEIBUSCH 12.0 11.25 X 6192 55731 19773 DANIEL L FASSIO 10.0 10.25 X 10000 90000 31055 MICHAEL W BUCKNER 9.0 12.25 X 192 14918 KURT SALVATORI 12.0 7.25 X 0 0 0 MARTY HUDSON 9.0 12.25 X 28869 67331 20529 LORRAINE LEWIS 4.73 12.42 X 44008 105131 11745 DALE R STOVER 3.05 16.82 X 18682 87397 10884 112943 445590 118415 0 false true false HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2122712 UNIVITA HEALTH INC 11100 LONG PRAIRIE LAKES DR EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 2028405 MOONEY GREEN SAINDON MURPHY 1920 L STREET NW SUITE 400 WASHINGTON DC 20036 LEGAL SERVICES 123019 MORGAN LEWIS BOCKIUS LLP 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL SERVICES 203799 NAVIGANT CONSULTING 1717 ARCH STREET SUITE 4800 PHILADELPHIA PA 19103 CONSULTING 190657 5 0 LEGISLATED TRANSFER 900099 49439784 49439784 EMPLOYER CONTRIBUTIONS 525100 22695764 22695764 MEDICARE AND DOL REIMBURSEMENTS 525100 29425253 29425253 COBRA PREMIUMS 525100 17908 17908 101578709 71478 71478 0 0 0 0 0 1116 1116 1116 1116 0 0 0 MISCELLEANOUS INCOME 900099 7121 7121 7121 101658424 101585830 72594 0 0 0 81476915 143239 0 0 0 0 4145 0 368466 83908 0 0 0 4912368 0 113517 82771 0 293689 101680 0 17897 890 0 33981 57878 ALLOC SALARIES, TAXES, BENEFIT 3680290 ALL OTHER ADMIN EXPENSES 50113 91421747 X -804558 -715888 19689995 41476873 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 502083 0 0 0 0 0 0 131568 2177850 19017005 43440918 754701 6577829 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6882592 15940127 7637293 22517956 X 0 0 0 0 11379712 20922962 11379712 20922962 19017005 43440918 X 10236677 -970 -692457 X false true X true false ACCRUED INTEREST 3011 RECEIVABLE FROM MEDICARE 2075016 DUE FROM DOL 40267 OTHER RECEIVABLES 59556 2177850 0 DUE TO OPERATORS 3158697 DUE TO OFFICE OF SURFACE MINING 12781430 15940127 X 72232000 -970 -201 -1171 72233171 29425253 29425253 101658424 61997000 -29424747 -29424747 91421747 91421747 FIN 48 FOOTNOTE PART X, LINE 2 Accounting principles generally accepted in the United States of America require management to evaluate income tax positions taken by the Plan and recognize a tax liability if the Plan 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 31,2012, 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 2009. OTHER REVENUE INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990 PART XI, LINE 2D $(201) audited f/s rounded to nearest $1,000 OTHER REVENUE INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S PART XI, LINE 4B $29,425,253 reimbursements netted on f/s in deductions OTHER EXPENSES AND LOSSES PER AUDITED F/S PART XII, LINE 2D $(29,425,253) reimbursements netted on f/s in deductions $ 506 audited f/s rounded to nearest $1,000 ------------- $(29,427,747) total ============= false false false LORRAINE LEWIS 42548 101643 1012 2419 448 1069 1102 2652 2345 5646 47455 113429 0 0 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. 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. HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY PART VI, SECTION A, LINE 7A PURSUANT TO THE UNITED MINE WORKERS OF AMERICA 1993 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 REVIEW PROCESS 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. EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS PART VI, SECTION B, LINE 12C THE UNITED MINE WORKERS OF AMERICA 1993 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. COMPENSATION REVIEW & APPROVAL PROCESS FOR OFFICERS & KEY EMPLOYEES PART VI, SECTION B, LINE 15A & 15B THE UMWA 1993 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. OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE 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. OTHER COMPENSATION FROM ORGANIZATION AND RELATED ORGANIZATIONS PART VII, SECTION A, COLUMN F $21,309 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 CHANGE IN NET ASSETS OR FUND BALANCES PART XI, LINE 9 $(597,982) POSTRETIREMENT BENEFIT CHANGES OTHER THAN PERIODIC COSTS $ (94,475) PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS ---------- $(692,457) TOTAL OTHER CHANGES IN NET ASSETS ========== UMWA 1992 BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 521805437 HLTH BENEFITS DC 501(C)(9) false UMWA PREFUNDED BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 261508254 HLTH BENEFITS DC 501(C)(9) false UMWA COMBINED BENEFIT FUND 2121 K STREET NW WASHINGTON DC 20037 521805433 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 STE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(C)(6) false BOARD OF TRUSTEES UMWA 1993 BENEFIT 2121 K STREET NW STE 350 WASHINGTON DC 20037 521888497 MANAGEMENT DC false Emerald Coal Resources LP 158 portal rd waynesburg PA 15370 N/A Cumberland Coal Resources LP 158 portal rd waynesburg PA 15370 N/A Central Ohio Coal Co 1000 consol energy drive canonsburg PA 15317 N/A Consolidation Coal Company 1000 consol energy drive canonsburg PA 15317 N/A Eastern Associated Coal LLC po box 1233 charleston WV 25324 N/A Hobet Mining LLC 12312 olive blvd st louis MO 63141 N/A Heritage Coal Company LLC 12312 olive blvd st louis MO 63141 N/A Bluestone Coal Corporation po box 1085 beckley WV 25802 N/A Southern Ohio Coal Company 1000 consol energy drive canonsburg PA 15317 N/A Drummond Company Inc po box 10246 birmingham AL 35202 N/A Jim Walter Resources Inc po box 133 brookwood AL 35444 N/A Cook Coal Terminal po box 16032 columbus OH 43216 N/A Conesville Coal Prep Co po box 16032 columbus OH 43216 N/A Energy West Mining Corp po box 310 huntington UT 84528 N/A Keystone Service Industries Inc po box 1085 beckley WV 25802 N/A Ohio Valley Coal Company 29325 chagrin blvd pepper pike OH 44101 N/A Long Branch Energy po box 776 danville WV 25053 N/A Laurel Coal Corp po box 1180 danville WV 25053 N/A Homer City Coal Proc Corp 6108 brownsville road ext finleyville PA 15332 N/A Ohio Valley Transloading Co 56854 pleasant ridge rd alledonia OH 43902 N/A Transervice Inc 10150 s centennial pkwy sandy UT 84070 N/A Pine Ridge Coal Company LLC po box 1233 charleston WV 25324 N/A Apogee Coal Company LLC 12312 olive blvd st louis MO 63141 N/A TMR Loading & Processing Corp po box 1841 oceana WV 24870 N/A Mountain Edge Mining Inc po box 2226 beckley WV 25801 N/A Doss Fork Coal Company Inc po box 1030 bluefield VA 24605 N/A Highland Mining Company po box 569 morganfield KY 42437 N/A Litwar Processing Compnay LLC 208 business street beckley WV 25801 N/A Pinnacle Mining Company LLC po box 94403 cleveland OH 44101 N/A Oak Grove Resources LLC po box 94403 cleveland OH 44101 N/A Justice Energy po box 1085 beckley WV 25801 N/A Double Bonus Coal Company po box 1085 beckley WV 25802 N/A false false false false false false false false false false false false false true true false false false true