2024-11-15T19:22:26-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 520940594 AMERICAN POSTAL WORKERS UNION AFL CIO HEALTH % TIM ERWIN AMER 4104241500 6514 MEADOWRIDGE RD Suite 195 ELKRIDGE MD 21075 SARAH RODRIGUEZ DIR OF HEALTH PLAN 4104241500 2024-11-15 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z X SARAH RODRIGUEZ 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 1288032468 false X WWW.APWUHP.COM X 1972 MD TO PROVIDE HIGH QUALITY, COMPETITIVE HEALTH BENEFIT PRODUCTS AND SERVICES TO THE MEMBERS OF THE APWU HEALTH PLAN PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS. 14 0 238 0 0 0 0 0 1227577031 1280577875 2506120 7405801 173177 48792 1230256328 1288032468 0 0 1220391451 1194422857 34603575 32111344 0 0 0 64913560 61909472 1319908586 1288443673 -89652258 -411205 363080879 418890774 187950833 199341257 175130046 219549517 TO PROVIDE HIGH QUALITY, COMPETITIVE HEALTH BENEFIT PRODUCTS AND SERVICES TO THE MEMBERS OF THE AMERICAN POSTAL WORKERS UNION HEALTH PLAN. false false High Option Plan: Our fee-for-service plans offer services through PPO networks.This means that certain hospitals and other health care providers are "preferred providers". When you use our network providers, you will receive covered services at reduced cost. APWU Health Plan is solely responsible for the selection of PPO providers in your area. Consumer Driven Option Preventive benefits: This component provides first dollar coverage for specified preventive care for adults and children if you use a network provider. Personal Care Account (PCA): This component is used first to provide first dollar coverage for covered medical, dental and vision care services until the account balance is exhausted. Traditional benefits: After you have used up your Personal Care Account and satisfied a Member Responsibility, the Plan starts paying benefits under the Traditional Health Coverage. Conversion Plan: Provides catastrophic insurance coverage for people who are no longer eligible to participate in the FEHB program. false false false false false false false false false true 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 true true false true 46 0 true 238 true false false false false false false false false X 14 0 true false false false false false false true false false false true true false true true true true true false X TIM ERWIN 4104241561 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 X Carroll E Midgett PLAN ADMIN, RETIRED 9/2023 40.0 0.0 X 269314 0 62297 Matthew Grayson DIV. MNGR., INFORMATION TECH 40.0 0.0 X 215105 0 74565 TIMOTHY ERWIN DIVISION MGR., FINANCIAL 40.0 0.0 X 194853 0 87465 Kimberly Farrell DIVISION MANAGER, CLAIMS 40.0 0.0 X 213436 0 64369 Ingrid Bricker Manager, Application Dvlpmt 40.0 0.0 X 204471 0 55013 Richard Myers Network Engineer 40.0 0.0 X 190019 0 57544 Wayne Setzer Manager, Human Resources 40.0 0.0 X 181767 0 54335 RANDY GRIFFIN PLAN ADMIN, EFFECTIVE 9/2023 40.0 0.0 X 166939 0 52357 David Van Horn Manager, Infrastructure 40.0 0.0 X 184287 0 34144 Roberta Kopas Senior Database Administrator 40.0 0.0 X 182509 0 31545 Mark Dimondstein Board Member 1.0 40.0 X 0 182769 31071 CHARLIE CASH Director, Industrial Relations 1.0 40.0 X 0 148670 42494 ARRION BROWN DIRECTOR, SUPPORT SERVICES DIV 1.0 40.0 X 0 148670 42494 Elizabeth Powell SECRETARY 1.0 40.0 X X 0 161442 27445 Deborah Szeredy Board Member 1.0 40.0 X 0 161442 27445 Sarah Rodriguez Director 40.0 1.0 X X 153930 0 20844 IDOWU BALOGUN BOARD MEMBER 1.0 40.0 X 0 149148 25355 Michael Foster Board Member 1.0 40.0 X 0 148912 25315 Lamont Brooks BOARD MEMBER 1.0 40.0 X 0 148881 25310 YARED WONDE COORDINATOR 1.0 40.0 X 0 126050 37251 Omar Gonzalez Board Member 1.0 40.0 X 0 126050 37250 Arthur Jones Board Member 1.0 40.0 X 0 126050 37250 Tiffany Foster Board Member 1.0 40.0 X 0 126050 28691 AMY PUHALSKI COORDINATOR 1.0 40.0 X 0 70531 14515 2156630 1824665 996364 56 false true false CIGNA CHLIC PO BOX 644546 PITTSBURGH PA 15264 BENEFITS ADMIN 9737880 COGNIZANT TRIZETTO SOFTWARE 28125 NETWORK PLACE CHICAGO IL 60673 COMPUTER PROGRAMMING 2252898 KELLY PRESS 1701 CABIN BRANCH DR CHEVERLY MD 20785 PRINTING 2008072 INOVALON HEALTHCARE EMPOWERED PO BOX 743963 ATLANTA GA 30374 HEDIS CONSULTANTS 1022447 MICROAGE PO Box 93655 LAS VEGAS NV 89193 COMPUTER EQUIPMENT 954358 32 0 PREMIUM REVENUE 525100 1280577875 1280577875 1280577875 7405801 7405801 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 48792 48792 48792 1288032468 1280577875 0 7454593 0 0 0 1194422857 1447311 0 21136086 0 7769062 1758885 0 99074 346728 0 0 0 41262162 0 3413776 3555479 0 1118807 263543 0 0 0 0 1273235 137032 SERVICE FEES 9567175 ACA EXCISE TAXES 534603 MEMBER SERVICES 337858 1288443673 0 0 154963191 197021292 0 0 22115231 27609667 0 0 0 0 0 0 0 0 293284 3117193 34082124 32741504 2514567 1340620 0 0 0 0 0 0 0 0 183194606 189802002 363080879 418890774 5072546 17030063 0 0 0 0 0 0 0 0 0 0 0 0 0 0 182878287 182311194 187950833 199341257 X 175130046 219549517 0 0 175130046 219549517 363080879 418890774 X -411205 44830676 X false true X false false 316110 316110 0 33766014 32425394 1340620 1340620 DUE FROM OPM 152306319 DUE FROM APWU-CIO 41531 ACCRUED INTEREST RECEIVABLE 589410 OTHER RECEIVABLES 165631 PREPAID PENSION 11558312 ACCRUED POST RETIREMENT 24788265 RIGHT OF USE 352534 189802002 0 HEALTH BENEFITS ACCRUED 181948529 LEASE LIABILITY 362665 182311194 X 1288032468 1288032468 1288032468 1288443673 1288443673 1288443673 PART X, LINE 2 - FIN 48 FOOTNOTE: U.S. GAAP requires management to evaluate 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 evaluated the tax positions taken by the Health Plan and concluded that as of December 31, 2023, and 2022 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Health Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax-related interest or penalties for the periods presented in these financial statements. X false false false IDOWU BALOGUN BOARD MEMBER 0 139286 0 0 0 9862 0 25355 0 0 0 174503 0 0 Mark Dimondstein Board Member 0 177609 0 0 0 5160 0 31071 0 0 0 213840 0 0 Michael Foster Board Member 0 137493 0 0 0 11419 0 25315 0 0 0 174227 0 0 Omar Gonzalez Board Member 0 118656 0 0 0 7394 0 21428 0 0 0 147478 0 0 Elizabeth Powell SECRETARY 0 149532 0 0 0 11910 0 27445 0 0 0 188887 0 0 Deborah Szeredy Board Member 0 158862 0 0 0 2580 0 27445 0 0 0 188887 0 0 Carroll E Midgett PLAN ADMIN, RETIRED 9/2023 260543 0 0 0 8771 0 29832 0 32466 0 331612 0 0 0 Kimberly Farrell DIVISION MANAGER, CLAIMS 198386 0 10184 0 4866 0 43950 0 20554 0 277940 0 0 0 Matthew Grayson DIV. MNGR., INFORMATION TECH 203510 0 10785 0 810 0 31277 0 43426 0 289808 0 0 0 Ingrid Bricker Manager, Application Dvlpmt 180249 0 9749 0 14473 0 11725 0 43420 0 259616 0 0 0 Roberta Kopas Senior Database Administrator 161077 0 8294 0 13138 0 31545 0 112 0 214166 0 0 0 Tiffany Foster Board Member 0 118656 0 0 0 7394 0 21428 0 0 0 147478 0 0 Arthur Jones Board Member 0 115906 0 2750 0 7394 0 21428 0 0 0 147478 0 0 Sarah Rodriguez Director 145321 0 0 0 8609 0 3718 0 17126 0 174774 0 0 0 Lamont Brooks BOARD MEMBER 0 137287 0 0 0 11594 0 25310 0 0 0 174191 0 0 Richard Myers Network Engineer 164345 0 8400 0 17274 0 37125 0 20532 0 247676 0 0 0 TIMOTHY ERWIN DIVISION MGR., FINANCIAL 183305 0 9455 0 2093 0 44177 0 43412 0 282442 0 0 0 CHARLIE CASH Director, Industrial Relations 0 137538 0 0 0 11132 0 25274 0 0 0 173944 0 0 ARRION BROWN DIRECTOR, SUPPORT SERVICES DIV 0 136821 0 0 0 11849 0 25274 0 0 0 173944 0 0 YARED WONDE COORDINATOR 0 126050 0 0 0 0 0 21429 0 0 0 147479 0 0 Wayne Setzer Manager, Human Resources 160232 0 8250 0 13285 0 11047 0 43392 0 236206 0 0 0 David Van Horn Manager, Infrastructure 169818 0 8919 0 5550 0 13725 0 20529 0 218541 0 0 0 RANDY GRIFFIN PLAN ADMIN, EFFECTIVE 9/2023 155313 0 11000 0 626 0 9069 0 43394 0 219402 0 0 0 PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIPS: ALL BOARD MEMBERS ARE BOARD MEMBERS/OFFICERS FOR THE AMERICAN POSTAL WORKERS UNION AFL-CIO. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES WITH AUTHORITY TO ACT: NO OTHER COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY OF APWU HEALTH PLAN. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: Management of APWU Health Plan reviews the Form 990 for completeness, consistency and accuracy prior to filing with the IRS. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: All employees, officers and directors of APWUHP (American Postal Workers Union Health Plan) must perform their APWUHP responsibilities in compliance with this Code of Business Ethics and Conduct, applicable laws and company policies. They are responsible for knowing, understanding and complying with this Code of Business Conduct and Ethics as well as APWUHPs policies and procedures that apply to their work. Conflict or possible conflicts are reported to the APWUHPs Compliance and Ethics Officer. This individual is currently the Division Manager for Finance & Administrative services. The Compliance & Ethics Officer and/or his/her designees will investigate alleged violations of the Code. As necessary, they may report the violation to public officials for investigation and/or prosecution and take action to maximize recover of assets. No restrictions have been imposed on any individual at this time. PART VI, SECTION B, LINES 15A & 15B - COMPENSATION REVIEW PROCESS: The Director of the APWU Health Plan's compensation is set by the Constitution and By-Laws of the APWU. Increases for officers are established in the collective bargaining agreement between the USPS and the APWU National Union. The Chief Operating Managers' compensation is set by a contract signed by the Director of the APWU Health Plan. Cost of living adjustments are calculated in the same manner the cost of living adjustments are calculated for APWU officers (based on the collective bargaining agreement between the USPS and the APWU National Union). Compensation for other top management of the Health Plan is set by documented compensation pay levels/ranges for each position. Salary increases are based on performance and may not exceed the maximum salary listed for that position. The salary and pay bands for management employees of the APWU Health Plan was initially established by gathering comparable compensation levels for similar positions at similar organizations. The pay bands are occasionally adjusted (every 4 to 5 years) for inflation. Changes to the pay scales are approved by the Chief Operating Manager. Per the APWU USPS Contract agreement, both the Health Plan Director and Chief Operating Manager's salaries were increased effective August 26, 2023. This was a cumulative increase for the following periods: $1,310 COLA INCREASE EFFECTIVE FEBRUARY 26, 2022 $2,455 COLA INCREASE EFFECTIVE AUGUST 27, 2022 1.3% WAGE INCREASE EFFECTIVE NOVEMBER 19, 2022 $208 COLA INCREASE EFFECTIVE MARCH 11, 2023 $998 COLA INCREASE EFFECTIVE AUGUST 26, 2023 The pay scales for management personnel salaries were adjusted effective January 1, 2023. The Executive Director's compensation was last amended per the Constitution and By-laws on August 18, 2022. The Chief Operating Manager's employment contract was effective September 5, 2023. Other Management personnel salary scales adjustments were last completed in 2023. PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES AND F/S: No documents were made available to the public. PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS: $ (4,133,986) Postretirement-related changes $ 48,964,662 TRANSFER AMOUNT DUE FROM OPM CONTINGENCY RESERVE ------------- $ 44,830,676 TOTAL OTHER CHANGES IN NET ASSETS ============= American Postal Workers Union AFL-CIO 1300 L Street NW Washington DC 20005 520913725 LABOR ORG DC 501(c)(5) NA false APWU AFL-CIO HEALTH PLAN H&W TRUST 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 522035053 BENEFIT PLAN VA 501(c)(9) APWU HP true APWU HEALTH PLAN EMPLOYEES PENSION PLAN 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 526132910 PENSION PLAN MD 401(A) APWU HP true APWU HEALTH PLAN MGT STAFF PENSION PLAN 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 521134596 PENSION PLAN MD 401(A) APWU HP true APWU-HP BARGAINING UNIT DEF CONTRIB PLAN 6514 MEADOWRIDGE RD SUITE 195 ELKRIDGE MD 21075 520940594 PENSION PLAN MD 401(K) APWU HP true false false false false false false false false false true false false false true false true true true false APWU HEALTH PLAN HEALTH & WELFARE TRUST R 11960742 billed premiums APWU HEALTH PLAN MGT STAFF PENSION PLAN R 1250000 billed contribs