2011-11-15T10:55:13-08:00 2010-12-31 990 2010-01-01 521805437 United Mine Workers of America 1992 Benefit Plan UNIT 2025212200 2121 K Street NW Washington DC 20037 Michael H Holland 2011-11-15 2010 2016-02-24 21:20:13Z Michael H Holland 2121 K Street NW Washington DC 200371879 95356647 false 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 99672672 94239727 225538 102703 160158 10217 100058368 94352647 0 90494488 86143892 202405 191614 0 0 10204227 9766191 100901120 96101697 -842752 -1749050 53346747 48686618 41483377 38612493 11863370 10074125 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 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 false false false false false true false false false false true 0 0 false 4 true false false false false false false false false false false false false false false false X 4 0 false false false false false true false true true false false false true true true true true true true true false false X Dale R Stover 2025212294 2121 K Street NW Washington DC 200371879 X Morris D Feibusch 3.75 X 20077 0 8947 Michael H Holland 6.00 X 5000 0 3587 Lorraine Lewis 0.00 27525 39115 5688 Daniel L Fassio 3.33 X 20000 0 8943 Dale R Stover 9.00 X 22317 18146 3169 Carlo Tarley 0.00 53908 0 19552 148827 57261 49886 0 false false false Morgan Lewis & Bockius LLP PO Box 8500 S-6050 Philadelphia PA 191786050 Attorneys 113746 Long Term Care 11100 Long Prairie Lakes Dr Eden Prairie MN 55344 Geriatric Care Mgt. 2158417 HealthSmart 222 W Las Colinas Blvd 400N Irving TX 75039 Contract Admin. 2020928 Caremark 2211 Sanders Road Northbrook IL 60062 Drug Care Coordinato 360043 4 0 Medicare and DOL reimb. 525100 32682885 32682885 Legislated transfer 900099 39503520 39503520 Employer prefunded prem. 525100 12326185 12326185 Employer per bene. prem 525100 9726537 9726537 COBRA premiums 525100 600 600 94239727 106703 106703 0 0 0 1000000 1004000 -4000 -4000 -4000 0 0 0 Security revenue 900099 10217 10217 10217 94352647 94249944 102703 0 0 0 86143892 183173 0 0 0 0 8441 2455535 174122 47367 0 0 0 2544408 0 114329 97205 0 209908 106482 0 16137 4569 0 44949 44363 Alloc salaries, taxes, benfits 3864238 All other 42579 0 96101697 0 0 0 -723442 -693945 40734387 32461961 0 3708050 0 0 0 0 0 0 0 1851941 4248005 0 0 0 7775811 12670597 53346747 48686618 7330593 6561139 34152784 29900041 2151313 41483377 38612493 X 11863370 10074125 11863370 10074125 53346747 48686618 X -1749050 -40195 X false true true X false false Prepaid expenses 148404 Prepaid employees' pension costs 79665 Due from Medicare 7429513 Due from DOL 147448 Due from Coal Act 4829168 Accrued interest 36399 12670597 Due to Operators 2151313 2151313 94352647 96101697 -1749050 -40195 -40195 -1789245 61631000 -40195 1413 -38782 61669782 32682865 32682865 94352647 63420000 -32681697 -32681697 96101697 96101697 Part X Part X : FIN48 Footnote 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, 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 $32682865 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 $1413 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 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 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 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. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Trustees, management staff, legal counsel, and 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. 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 Prefunded Benefit Plan 2121 K Street NW Washington DC 20037 261508254 Provide health benefits DC 501(c)(9) N/A false UMWA 1993 Benefit Plan 2121 K Street NW Washington DC 20037 521888497 Provide health benefits DC 501(c)(9) N/A false N/A false false false false false false false false false false false false false false true true false false false false