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 521805437 United Mine Workers of America 1992 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 99067981 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 4 0 0 0 0 94239727 95627794 102703 81468 10217 195 94352647 95709457 0 0 86143892 88358471 191614 195449 0 0 0 9766191 8651755 96101697 97205675 -1749050 -1496218 48686618 45691329 38612493 37353929 10074125 8337400 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 3863 CARLO TARLEY 9.0 X 54352 0 14317 DANIEL L FASSIO 2.0 X 20000 9781 MORRIS D FEIBUSCH 6.0 X 20000 9781 LORRAINE LEWIS 3.33 X 28494 40491 5944 DALE R STOVER 3.75 X 22626 18397 3087 150472 58888 46773 0 false false false HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2237349 UNIVITA HEALTH INC 11100 LONG PRAIRIE LAKES DR EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 2355888 2 0 LEGISLATED TRANSFER 900099 52319927 52319927 MEDICARE AND DOL REIMBURSEMENTS 525100 33592889 33592889 EMPLOYER BENEFIT PREMIUMS 525100 9714815 9714815 COBRA PREMIUMS 525100 163 163 95627794 146905 146905 0 0 3293087 3358524 -65437 -65437 -65437 0 0 0 SECURITY REVENUE 900099 195 195 195 95709457 95627989 81468 0 0 0 88358471 180592 0 0 0 0 14857 2542109 194384 64029 0 0 0 2800233 0 113197 95945 0 303204 118346 0 18506 799 0 36111 45629 ALLOC SALARIES, TAXES, BENEFIT 2270486 ALL OTHER ADMIN EXPENSE 48777 97205675 -693945 -927068 32461961 42026553 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4248005 3011717 0 0 0 0 0 0 12670597 1580127 48686618 45691329 6561139 624921 0 0 29900041 28268807 0 0 0 0 0 0 0 0 0 0 2151313 8460201 38612493 37353929 X 0 0 0 0 10074125 8337400 10074125 8337400 48686618 45691329 X -1496218 -240507 X false true true X false 0 DUE TO OPERATORS 2372835 DUE TO OFFICE OF SURFACE MINING 3271302 DUE TO MEDICARE 2816064 8460201 95709457 97205675 -1496218 -18985 -221522 -240507 -1736725 61876000 -18985 -221583 -240568 62116568 33592889 33592889 95709457 64527000 -32678675 -32678675 97205675 97205675 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 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 $(221,522) prior period premium income accrual adjustment $ (61) audited f/s rounded to nearest $1,000 ---------- $(221,583) total ========== OTHER REVENUE INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S PART XII, LINE 4B $33,592,889 reimbursements netted on f/s in deductions OTHER EXPENSES AND LOSSES PER AUDITED F/S PART XIII, LINE 2D $(33,592,889) reimbursements netted on f/s in deductions $ (1,419) audited f/s rounded to nearest $1,000 $ 392,485 pension-related changes other than periodic pension cost $ 523,148 post-retirement changes other than periodic pension cost ------------- $(32,678,675) total ============= HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY 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. 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 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. COMPENSATION REVIEW & APPROVAL PROCESS FOR OFFICERS & KEY EMPLOYEES PART VI, SECTION C, 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 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. OTHER CHANGES IN NETS ASSETS OR FUND BALANCES PART XI, LINE 5 $( 18,985) net unrealized loss on investments $(221,522) prior period adjustment ---------- $(240,507) total ========== HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MICHAEL H HOLLAND TITLE:TRUSTEE, CHAIR HOURS:6 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:MORRIS D FEIBUSCH TITLE:TRUSTEE HOURS:12 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:LORRAINE LEWIS TITLE:EXECUTIVE DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DALE R STOVER TITLE:DIRECTOR OF FINANCE HOURS:3 UMWA 1993 BENEFIT PLAN 2121 K STREET NW WASHINGTON DC 20037 521888497 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 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 1992 BENEFIT 2121 K STREET NW STE 350 WASHINGTON DC 20037 521805437 MANAGEMENT DC false Amherst Coal Co 550219450 N/A Belva Coal Co Inc transocean Buffalo Mining Co 550477938 N/A Cannelton Industries Inc 550136145 N/A Canterbury Coal Company 251127473 N/A Carpentertown Coal & Coke 250393969 mueller indust Cedar Coal Company 550514884 N/A Central Appalachian Coal Co 550367884 aep Central Ohio Coal Co 1800 washington rd pittsburgh PA 15241 314356096 OH consol energy c corp Clinchfield Coal Co 540740625 N/A Consolidation Coal Company 1800 washington rd pittsburgh PA 15241 132566594 DE consol energy c corp Duquesne Light Co 250451600 N/A Eastern Associated Coal LLC 54912 pond fork rd wharton WV 25208 251125516 WV patriot coal Eastern Coal Corp 550162070 N/A Elkay Mining Co 550404636 N/A Flat Gap Mining Inc N/A Freeman United Coal Mining Company 362117346 N/A Harman Mining Corporation 540576340 N/A Inland Steel Coal Co 30 west monroe st chicago IL 60603 361262880 DE N/A c corp Island Creek Coal Co 1800 washington rd pittsburgh PA 15241 550479426 DE consol energy c corp Charles P M Coal Co 550516543 N/A Jewell Ridge Coal Corporation 540263144 N/A Kentucky Carbon Corp 550479569 N/A Left Beaver Coal Co-Cliffs cliffs natural Menallen Coke Co 251008220 N/A National Coal MNG Co 550461757 N/A North American Coal Corp 340846958 N/A Ohio Amco Inc 310785183 N/A Omar Mining Co rt 85 south robinson creek rd madison WV 25130 550385010 N/A Palmer Coking Company po box 10 black diamond WA 98010 910922729 N/A Heritage Coal Company LLC 132606920 patriot coal Chevron Mining Inc 116 inverness drive east englewood CO 80112 440658937 chevron corp Pocahontas Fuel Co Inc 251111549 consol energy Ranger Fuel Corp 550454470 N/A Riverton Coal Co 550266080 alpha natural Robinson Phillips Co 550386264 N/A Rochester & Pittsburgh Coal Co 1800 washington rd pittsburgh PA 15241 250761480 PA consol energy c corp Rosinis Inc N/A Royal Coal Co 550481980 N/A Royalty Smokeless Coal N/A Sewell Coal Company Inc 550364537 N/A Shackleford Coal Co Inc N/A Jumacris Mining Co N/A Midwest Coal Company 356030195 N/A Tunnelton Mining co 251114741 ppl corp Twilight Industries Inc N/A US Steel Mining Company LLC 8800 oak grove mine rd adger AL 35006 251396523 us steel corp Union Carbide Corp 550586010 dow chemical Usibelli Coal Mine Inc mueller indust Old Home Manor Inc N/A Lynn Land Company 550482848 N/A Zapata Coal Corporation N/A Upshur Coals Corporation N/A Bluestone Coal Corporation 818 n eisenhower dr beckley WV 25801 550526141 N/A Drummond Company Inc po box 10246 birmingham AL 35202 630653224 N/A Westmoreland Coal Company 231213590 N/A Reliable Coal Corp N/A Reitz Coal Co 251353738 N/A Hobet Mining & Constr Co Inc 314446083 N/A Coal Transport Co N/A Merlo Charles J Inc 251068024 N/A Lanzendorfer Trucking Inc 251075108 N/A King Coal Company Inc N/A Nuzum Trucking Company Inc N/A Kitchekan Fuel Corporation N/A Huff Energy Inc N/A Leslie Coal Mining Company N/A Mead Corporation 310535759 N/A Rocky Hollow Coal Company 550573663 N/A Hallmark & Son Coal Company 630705945 N/A Sprouse Creek Processing Co 541030694 alpha natural Donaldson Mine Company 341140564 N/A Commercial Land Company Inc 310928018 N/A Sharples Coal Corporation 119 Monclo rd sharples WV 25183 550581089 WV patroit coal Oak Grove Coal Company Inc 630753298 costain group Equality Mining Company N/A West Ken Coal Corp 610402550 N/A Dime Coal Co Inc N/A Port Warrior Inc N/A G & J Trucking Inc 630779176 N/A Shannon Pocahontas Mining Co 550613879 N/A Mcinnes Coal Mining Co N/A Freeman Branch Mining Corp N/A Classic Coal Corporation N/A Enoxy Coal Co Inc 610997729 N/A Vesta Mining Company N/A Labelle Processing Company N/A Dehue Coal Company 550619956 N/A Blue Springs Coal Company N/A Tall Timber Coal Company 541209674 N/A King Knob Coal Co Inc 550488823 N/A Arch of Alabama Inc - APOGEE 430962442 N/A Hopkins Creek Coal Company 541136806 N/A Shrewsbury Coal Company N/A Blue Creek Coal Company Inc N/A Arch of Kentucky Inc - APOGEE N/A Kentland - Elkhorn Corporation 231582210 N/A Mathies Coal Company 250983989 N/A High - Tech Collieries Inc N/A Navaro Mining Inc N/A Quasar Coal Services N/A Logan County Airport Contr N/A Childress Service Corp N/A Petitto Bros Inc N/A Northern Continental Optg Co 251564853 N/A Top Flite Coal Co N/A Mystic LLC 37 eagles rd beckley WV 25801 200041755 N/A High Power Energy 311112315 N/A Steele Branch Mining N/A Triple J Trucking Co Inc N/A North Branch Coal Co N/A Pine Ridge Coal Company LLC 550737187 N/A Stelco Coal Co 340754300 us steel co Allied Chemical Corp 134918545 N/A Armco Steel Corporation N/A Bossco Inc N/A L & D Inc 550536648 N/A Pikco Coal Company N/A Simron Fuel Company Inc N/A Trace Fork Coal Co 550699070 N/A Winston Coal Co N/A Berwind Corporation N/A New Delaware Fuel Co Inc N/A New Ottaway Mining Corp 550577379 N/A Big Bottom Coal Company 541143359 N/A Energy Coal Income Partnership N/A Freeman Branch Mining Co Inc N/A 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 1992 BENEFIT PLAN MADE A REASONABLE EFFORT TO COLLECT DATA REGARDING THE CONTRIBUTING EMPLOYERS TO THE PLAN PRIOR TO THE FILING OF THE RETURN.