2012-11-15T10:54:07-06:00 2011-12-31 BOND BEEBE 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2011-01-01 521888497 United Mine Workers of America 1993 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW WASHINGTON DC 200371879 MICHAEL H HOLLAND 2012-11-13 true BRIAN GARSTECKI 3012726000 2011 2016-02-24 21:20:13Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 200371879 85341586 false X WWW.UMWAFUNDS.ORG X 1994 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 4 0 4 0 0 0 0 81860270 85272601 34934 54663 166136 14322 82061340 85341586 0 0 72657093 78394196 118853 113281 0 0 0 9322578 7986499 82098524 86493976 -37184 -1152390 19543085 19017005 7010983 7637293 12532102 11379712 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 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 true false false false true 0 0 4 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 X 5000 40000 8549 MORRIS D FEIBUSCH 12.0 X 10000 90000 16321 DANIEL L FASSIO 10.0 X 10000 90000 16321 MICHAEL W BUCKNER 9.0 X 5000 50000 11867 LORRAINE LEWIS 4.73 X 40491 96274 11761 DALE R STOVER 3.05 X 18397 86108 9082 88888 452382 73901 0 false false false HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2013598 UNIVITA HEALTH INC 11100 LONG PRAIRIE LAKES DR EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 1792010 MOONEY GREEN SAINDON MURPHY 1920 L STREET NW SUITE 400 WASHINGTON DC 20036 LEGAL SERVICES 125577 MORGAN LEWIS BOCKIUS LLP 1701 MARKET STREET PHILADELPHIA PA 19103 LEGAL SERVICES 147722 4 0 LEGISLATED TRANSFER 900099 45044420 45044420 EMPLOYER CONTRIBUTIONS 525100 8239807 8239807 MEDICARE AND DOL REIMBURSEMENTS 525100 30824700 30824700 ERRP REIMBURSEMENTS 525100 1134800 1134800 COBRA PREMIUMS 525100 28874 28874 85272601 54663 54663 0 0 0 0 0 0 MISCELLEANOUS INCOME 900099 14322 14322 14322 85341586 85286923 54663 0 0 0 78394196 110693 0 0 0 0 2588 1942471 307197 60952 0 0 0 2597226 0 120661 89414 0 293188 129650 0 20760 892 0 34892 53879 ALLOC SALARIES, TAXES, BENEFIT 2314438 ALL OTHER ADMIN EXPENSES 20879 86493976 -545574 -804558 8662277 19689995 0 0 2739509 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8686873 131568 19543085 19017005 5426059 754701 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1584924 6882592 7010983 7637293 X 0 0 0 0 12532102 11379712 12532102 11379712 19543085 19017005 -1152390 X false true true X false 0 DUE TO OPERATORS 3909435 DUE TO OFFICE OF SURFACE MINING 2420189 DUE TO MEDICARE 552968 6882592 85341586 86493976 -1152390 -1152390 54516000 -886 -886 54516886 30824700 30824700 85341586 56601000 -29892976 -29892976 86493976 86493976 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 organization 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 31,2011, 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 2008. OTHER REVENUE INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990 PART XII, LINE 2D $(886) audited f/s rounded to nearest $1,000 OTHER REVENUE INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S PART XII, LINE 4B $30,824,700 reimbursements netted on f/s in deductions OTHER EXPENSES AND LOSSES PER AUDITED F/S PART XIII, LINE 2D $(30,824,700) reimbursements netted on f/s in deductions $ 885 audited f/s rounded to nearest $1,000 $ 438,321 pension-related changes other than periodic pension cost $ 492,518 post-retirement changes other than periodic pension cost ------------- $(29,892,976) total ============= 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 C, 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 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, WHISTLE BLOWING AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR INSPECTION AT THE OFFICE OF THE ORGANIZATION. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MICHAEL H HOLLAND TITLE:TRUSTEE, CHAIR HOURS:14 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MORRIS D FEIBUSCH TITLE:TRUSTEE HOURS:11 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DANIEL L FASSIO TITLE:TRUSTEE HOURS:10 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MICHAEL W BUCKNER TITLE:TRUSTEE HOURS:12 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:LORRAINE LEWIS TITLE:EXECUTIVE DIRECTOR HOURS:12 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DALE R STOVER TITLE:DIRECTOR OF FINANCE HOURS:17 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 841521724 PA alpha natural n/a false Cumberland Coal Resources LP 855 kirby road waynesburg PA 15370 841521723 alpha natural n/a false Central Ohio Coal Co 1800 Washington Rd pittsburgh PA 15241 314356096 OH consol energy c corp Consolidation Coal Company 1800 Washington Rd pittsburgh PA 15241 132566594 DE consol energy c corp Eastern Associated Coal LLC 54912 pond fork road wharton WV 25208 251125516 WV patriot coal Florence Mining Co 1820 mulligan hill rd new florence PA 15944 341002232 N/A Hobet Mining LLC hcr 119 box s madison WV 25130 WV patriot coal Heritage Coal Company LLC 132606920 patriot coal Chevron Mining Inc 116 inverness drive east englewood CO 80112 440658937 chevron corp Bluestone Coal Corporation 550526141 mechel oao Southern Ohio Coal Company 1800 washington rd pittsburgh PA 15241 550403282 WV consol energy c corp Drummond Company Inc po box 10246 birmingham AL 35202 630653224 N/A Jim Walter Resources Inc 16243 highway 216 brookwood AL 35444 592981186 N/A ACL Transportation Services LLC 1701 e market st jeffersonville IN 47130 522106589 DE amer comml line Cook Coal Terminal 3316 n us 45 road metropolis IL 62960 314271000 IL aep co Conesville Coal Prep Co 311116546 N/A Energy West Mining Corp 870479159 N/A Keystone Service Industries Inc 550673462 mechel oao Jude Energy Inc 430 harper park dr beckley WV 25801 WV N/A c corp Ohio Valley Coal Company 56854 pleasant ridge rd alledonia OH 43902 341041310 OH N/A Long Branch Energy 363628832 N/A Laurel Coal Corp po box 1180 danville WV 25053 550673234 N/A Homer City Coal Proc Corp 6108 brownsville road ext finleyville PA 15332 251304693 N/A Ohio Valley Transloading Co 341611209 N/A Double M Coal Co Inc N/A Kennie-Wayne Incorporated N/A Transervice Inc 870502345 N/A Pine Ridge Coal Company LLC 550737187 patriot coal C P C Trucking Co Inc hcr 67 box 26 coal mountain WV 24823 WV N/A Apogee Coal Company LLC 500 lee street charleston WV 25301 WV patriot coal Windfall Coal Company Inc 311520907 N/A TMR Loading & Processing Corp 550761218 N/A Mountain Edge Mining Inc 467 ragland rd beckley WV 25801 550737757 N/A Doss Fork Coal Company Inc 311187476 N/A Highland Mining Company 431869675 patriot coal Rivers Edge Mining Inc 431898371 patriot coal Litwar Processing Compnay LLC hcr 60 war branch rd iaeger WV 24844 510442687 WV alpha natural Pinnacle Mining Company LLC 061697780 cliffs natural Oak Grove Resources LLC 270062072 cliffs natural Justice Energy 043781222 mechel oao Double Bonus Coal Company pinnacle creek rd pineville WV 24874 201034159 WV mechel oao false false false false false false false false false false false false true true false false false true RELATED PARTY DATA PART III AND PART IV THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN MADE A REASONABLE EFFORT TO COLLECT DATA REGARDING THE CONTRIBUTING EMPLOYERS TO THE PLAN PRIOR TO THE FILING OF THE RETURN.