UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND TRUST: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND TRUST (EIN 52-1888497)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201103199349303585
Schema version: 2010v3.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T10:55:14-08:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	521888497	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	United Mine Workers of America 1993	BusinessNameLine1
Business Name Line2	Benefit Plan	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	UNIT	NameControl
Phone	2025212200	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 K Street NW	AddressLine1
City	Washington	City
State	DC	State
ZIP Code	20037	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Michael H Holland	Name
Title	Trustee, Chair	Title
Date Signed	2011-11-15	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Michael H Holland	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2121 K Street NW	AddressLine1
City	Washington	City
State	DC	State
ZIP Code	200371879	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	82061340	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	WWW.UMWAFUNDS.ORG	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1994	YearFormation
State Legal Domicile	DC	StateLegalDomicile
Activity Or Mission Description	High quality delivery of contractually and statutorily mandated benefits to eligible beneficiaries in the most efficient and effective manner possible.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	4	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	80513573	ProgramServiceRevenuePriorYear
Program Service Revenue CY	81860270	ProgramServiceRevenueCY
Investment Income Prior Year	148792	InvestmentIncomePriorYear
Investment Income Current Year	34934	InvestmentIncomeCurrentYear
Other Revenue Prior Year	8070	OtherRevenuePriorYear
Other Revenue Current Year	166136	OtherRevenueCurrentYear
Total Revenue Prior Year	80670435	TotalRevenuePriorYear
Total Revenue Current Year	82061340	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	70356770	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	72657093	BenefitsPaidToMembersCY
Salaries Etc Prior Year	101048	SalariesEtcPriorYear
Salaries Etc Current Year	118853	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	8777629	OtherExpensePriorYear
Other Expenses Current Year	9322578	OtherExpensesCurrentYear
Total Expenses Prior Year	79235447	TotalExpensesPriorYear
Total Expenses Current Year	82098524	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1434988	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-37184	RevenuesLessExpensesCY
Total Assets BOY	21299111	TotalAssetsBOY
Total Assets EOY	19543085	TotalAssetsEOY
Total Liabilities BOY	8729825	TotalLiabilitiesBOY
Total Liabilities EOY	7010983	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	12569286	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	12532102	NetAssetsOrFundBalancesEOY
Mission Description	High quality delivery of contractually and statutorily mandated benefits to eligible beneficiaries in the most efficient and effective manner possible.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	Served as a trust for a multiemployer welfare plan that provided medical and vision benefits.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	4	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Dale R Stover	NamePerson
Telephone Number	2025212294	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2121 K Street NW	AddressLine1
City	Washington	City
State	DC	State
ZIP Code	200371879	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Morris D Feibusch
Trustee	12.00	X	10038	90346	15076
Micheal W Buckner
Trustee	9.00	X	5000	50000	17670
Michael H Holland
Trustee, Chair	6.00	X	5000	40000	8004
Lorraine Lewis
Executive Direc	0.00		39115	93441	11254
Daniel L Fassio
Trustee	3.05		10000	90000	15064	X
Dale R Stover
Dir., Finance	4.73		18146	84888	8044	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	87299	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	448675	TotalReportableCompFrmRltdOrgs
Total Other Compensation	75112	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Morgan Lewis & Bockius
1111 Penn Ave NW	Washington	DC	20004	Attorney	432904
Mooney Green Saindon Murphy & Welch PC
1920 L Street NW Suite 400	Washington	DC	20036	Attorney	177853
Long Term Care
11100 Long Prairie Lakes Dr	Eden Prairie	MN	55344	Geriatric Care	1526739
HealthSmart
222 W Las Colinas Blvd 400N	Irving	TX	75039	Contract Admin	1645446
Caremark
2211 Sanders Rd	Northbrook	IL	60062	Drug Care Coordinato	285199

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Medicare/DOL reimb.	525100	18805783	18805783
Legislated transfer	900099	37865775	37865775
ERRP reimbursement	525100	459953	459953
Employer contributions	525100	24696992	24696992
COBRA premiums	525100	31767	31767

Field	Value	IRS element (for citing)
Total Program Service Revenue	81860270	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	34934	TotalRevenueColumn
Exclusion	$34,934	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Other income	Description
Business Code	900099	BusinessCode
Total Revenue Column	166136	TotalRevenueColumn
Related Or Exempt Function Income	166136	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	166136	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	82061340	TotalRevenueColumn
Related Or Exempt Function Income	82026406	RelatedOrExemptFunctionIncome
Exclusion	$34,934	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	72657093	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	110893	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	7960	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1763139	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	631428	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	44469	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2237743	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	118957	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	90702	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	204399	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	120377	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	18351	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	4581	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	43670	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	49622	Total

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal
Other	41272
Alloc salaries, taxes, benfits	3953868

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	82098524	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	-626382	BOY
EOY	-545574	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	6747219	BOY
EOY	8662277	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	7742633	BOY
EOY	2739509	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	0	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	7435641	BOY
EOY	8686873	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	21299111	BOY
EOY	19543085	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	8729825	BOY
EOY	5426059	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
EOY	1584924	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	8729825	BOY
EOY	7010983	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	12569286	BOY
EOY	12532102	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12569286	BOY
EOY	12532102	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21299111	BOY
EOY	19543085	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-37184	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Other Assets OtherAssets (6 entries)

DescriptionDescription	Book ValueBookValue
Recivable from Medicare	5046
Prepaid employees' pension costs	25056
Other receivables	90590
Due from DOL	44721
Due from Coal Act	8520266
Accrued interest	1194

Field	Value	IRS element (for citing)
Total Book Value Other Assets	8686873	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Due to Operators	Description
Amount	$1,584,924	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1584924	TotalOfAmounts
Total Revenue	82061340	TotalRevenue
Total Expenses	82098524	TotalExpenses
Excess Or Deficit For Year	-37184	ExcessOrDeficitForYear
Excess Or Deficit Per FS	-37184	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	63256000	TotRevenueEtcAuditedFinclStmt
Other Revenues	443	OtherRevenues
Revenue Not Rptd F990	443	RevenueNotRptdF990
Revenue Subtotal	63255557	RevenueSubtotal
Other Revenues Not Included	18805783	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	18805783	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	82061340	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	63296000	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	-18802524	OtherExpensesIncluded
Expenses Not Rptd F990	-18802524	ExpensesNotRptdF990
Expenses Subtotal	82098524	ExpensesSubtotal
Total Expenses Per Form990	82098524	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part X	Part X : FIN48 Footnote	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, 2010, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Reimbursements $18805783
Part XII, Line 2d	Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990	Audited F/S rounded to nearest $1,000 $443

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	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.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	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 services 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 2009.The reports and supporting documentation of outside compensation consultants and the memoranda and minutes reflecting the boards 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.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	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.
Form 990, Part VI, Line 11	Form 990, Part VI, Line 11: Form 990 Review Process	The Trustees, management staff, legal counsel, independent certified public accountants of the plan have extensively reviewed the prepared Form 990 prior to signing and filing the form with the Internal Revenue Service.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg	EINEIN	Direct Controlling Entity NADirectControllingEntityNA
Centers for Medicare & Medicaid Services
7500 Security Boulevard	Baltimore	MD	21244	Federal Government	MD	N/A	NA	false
Office of Surface Mining
1951 Constitution Avenue Northwest	Washington	DC	202450003	Federal Government	DC	N/A	NA	false
UMWA Combined Benefit Fund
2121 K Street NW	Washington	DC	200371879	Provide health and death benefits	DC	501(c)(9)		false	521805433	N/A
UMWA Prefunded Benefit Plan
2121 K Street NW	Washington	DC	200371879	Provide health benefits	DC	501(c)(9)		false	261508254	N/A
UMWA 1992 Benefit Plan
2121 K Street NW	Washington	DC	200371879	Provide health benefits	DC	501(c)(9)		false	521805437	N/A

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg