UNITED MINE WORKERS OF AMERICA 1992 BENEFIT FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: UNITED MINE WORKERS OF AMERICA 1992 BENEFIT FUND (EIN 52-1805437)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-11-15
IRS object ID: 201803199349308015
Schema version: 2017v2.3
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 J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-15T12:09:30-06:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WITHUMSMITHBROWNPC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4600 EAST WEST HWY 900	AddressLine1Txt
City	BETHESDA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	208143423	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521805437	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	United Mine Workers of America 1992 Benefit	BusinessNameLine1Txt
Business Name Line2	Plan	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% DALE R STOVER	InCareOfNm
Business Name Control	UNIT	BusinessNameControlTxt
Phone	2025212200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 K STREET NW Suite 350	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	200371879	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL H HOLLAND	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	2025212200	PhoneNum
Signature	2018-11-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RICHARD L RUVELSON	PreparerPersonNm
PTIN	P00234075	PTIN
Phone	3012726000	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	209.190.253.84	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	22006220183195000197	FederalOriginalSubmissionId
Federal Original Submission Id	2018-11-15	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	6B2DCC29B9AE976A0631C1CACD1A43C5F133FDF6	AtSubmissionCreationDeviceId
At Submission Filing Device Id	CDE1CE6B985DE454D8332C6A12207530D84425F4	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL H HOLLAND	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 K STREET NW SUITE 350	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20037	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$88,890,706	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.UMWAFUNDS.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1993	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	3	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$88,239,699	PYProgramServiceRevenueAmt
CY Program Service Revenue	$88,474,880	CYProgramServiceRevenueAmt
PY Investment Income	$122,081	PYInvestmentIncomeAmt
CY Investment Income	$415,826	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$88,361,780	PYTotalRevenueAmt
CY Total Revenue	$88,890,706	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$75,437,124	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$81,053,181	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$110,924	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$110,032	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$10,108,120	PYOtherExpensesAmt
CY Other Expenses	$9,857,766	CYOtherExpensesAmt
PY Total Expenses	$85,656,168	PYTotalExpensesAmt
CY Total Expenses	$91,020,979	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,705,612	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,130,273	CYRevenuesLessExpensesAmt
Total Assets BOY	$57,377,642	TotalAssetsBOYAmt
Total Assets EOY	$53,999,562	TotalAssetsEOYAmt
Total Liabilities BOY	$50,051,453	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$47,405,850	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,326,189	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,593,712	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	SERVES AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDES MEDICAL AND VISION BENEFITS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	3	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	DALE R STOVER	PersonNm
Phone	2025212294	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 K STREET NW SUITE 350	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20037	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
MICHAEL H HOLLAND
TRUSTEE, CHAIR	6.0	14.25	Yes (X)	$7,805	$53,068	$11,837
MICHAEL O MCKOWN
TRUSTEE	2.0	18.25	Yes (X)	$0	$365,287	$73,390
JOSEPH R RESCHINI
TRUSTEE	6.0	17.25	Yes (X)	$20,000	$30,000	$0
CARLO TARLEY
TRUSTEE	9.0	0.0	Yes (X)	$53,200	$0	$22,378
LORRAINE LEWIS
EXECUTIVE DIRECTOR	3.33	13.82		$49,145	$0	$4,687	Yes (X)
DALE R STOVER
DIRECTOR OF FINANCE	3.75	16.12		$28,513	$0	$3,525	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$158,663	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$448,355	TotReportableCompRltdOrgAmt
Total Other Compensation	$115,817	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (true)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HEALTHSMART BENEFIT SOLUTIONS
222 W LAS COLINAS BLVD 400N	IRVING	TX	75039	CONTRACT ADMIN	$4,304,233
UMWA 1974 PENSION PLAN
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	ADMIN SERVICES	$3,425,577
KEYSTONE PEER REVIEW ORGANIZATION
777 EAST PARK DRIVE	HARRISBURG	PA	17111	GERIATRIC CARE MGMT	$2,651,539

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LEGISLATED TRANSFER	900099	$46,992,766	$46,992,766
MEDICARE REIMBURSEMENTS	525100	$30,994,706	$30,994,706
EMPLOYER BENEFIT PREMIUMS	525100	$10,477,728	$10,477,728
COBRA PREMIUMS	525100	$9,680	$9,680

Field	Value	IRS element (for citing)
Total Program Service Revenue	$88,474,880	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$415,100	TotalRevenueColumnAmt
Exclusion	$415,100	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

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

Royalties Revenue RoyaltiesRevenueGrp

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

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$726	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$726	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$726	TotalRevenueColumnAmt
Exclusion	$726	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

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

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$88,890,706	TotalRevenueColumnAmt
Related Or Exempt Func Income	$88,474,880	RelatedOrExemptFuncIncomeAmt
Exclusion	$415,826	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$81,053,181	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$103,531	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$6,501	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$762,956	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$79,250	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,786,242	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$108,634	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$92,386	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$406,569	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$51,796	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,904	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$20,841	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$18,483	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$50,465	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
ALLOC SALARIES, TAXES, BENEFIT	$3,425,577
ALL OTHER ADMIN EXPENSE	$49,663

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$91,020,979	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	-$56,715	BOYAmt
EOY	$4,772	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$18,238,281	BOYAmt
EOY	$24,149,705	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,047,772	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$27,456,965	BOYAmt
EOY	$27,681,902	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,691,339	BOYAmt
EOY	$2,163,183	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$57,377,642	BOYAmt
EOY	$53,999,562	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,300,308	BOYAmt
EOY	$9,056,939	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$39,189,379	BOYAmt
EOY	$24,244,956	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$561,766	BOYAmt
EOY	$14,103,955	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$50,051,453	BOYAmt
EOY	$47,405,850	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$7,326,189	BOYAmt
EOY	$6,593,712	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,326,189	BOYAmt
EOY	$6,593,712	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$57,377,642	BOYAmt
EOY	$53,999,562	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$2,130,273	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$40,898	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,438,694	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO OFFICE OF SURFACE MINING	Desc
Amt	$14,103,955	Amt

Field	Value	IRS element (for citing)
Total Liability	$14,103,955	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$57,850,000	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$40,898	NetUnrealizedGainsInvstAmt
Other Revenue	-$5,102	OtherRevenueAmt
Revenue Not Reported	-$46,000	RevenueNotReportedAmt
Revenue Subtotal	$57,896,000	RevenueSubtotalAmt
Other Revenues Not Included	$30,994,706	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$30,994,706	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$88,890,706	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$60,026,000	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$30,994,979	OtherExpensesIncludedAmt
Expenses Not Reported	-$30,994,979	ExpensesNotReportedAmt
Expenses Subtotal	$91,020,979	ExpensesSubtotalAmt
Total Expenses Per Form990	$91,020,979	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2 - FIN 48 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 Plan 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, 2017, there are no uncertain positions taken or expected to be taken that would require recognition 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. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements.
PART XI, LINE 2D - REVENUES INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990:	$(5,102) audited f/s rounded to nearest $1,000
PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S:	$30,994,706 reimbursements netted on f/s in deductions
PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S:	$(30,994,706) reimbursements netted on f/s in deductions $ (273) audited f/s rounded to nearest $1,000 ------------- $(30,994,979) =============

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Other Compensation Filing OrgOtherCompensationFilingOrgAmt
MICHAEL O MCKOWN
TRUSTEE	$0	$365,287	$0	$36,000	$0	$38,637	$0	$439,924	$0	$0
LORRAINE LEWIS
EXECUTIVE DIRECTOR	$46,554	$0	$2,003	$0	$2,684	$0	$53,832	$0	$0	$0	$2,039	$552
DALE R STOVER
DIRECTOR OF FINANCE	$27,408	$0	$1,177	$0	$2,348	$0	$32,038	$0	$0	$0	$709	$396

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 3 - ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR:	THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY AN UNRELATED ORGANIZATION WHO USES A COMPENSATION SURVEY/STUDY IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION.
PART II, COLUMN C - DEFERRED COMPENSATION:	$1,263 INCLUDED IN DEFERRED COMPENSATION REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. NONE OF THIS INCREASE REPRESENTS AN ACTUAL OUTLAY.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 1	ORGANIZATION MISSION: HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE ESTABLISHED BY THE COAL INDUSTRY RETIREE HEALTH BENEFIT ACT OF 1992 FOR RETIREES COVERED UNDER A COLLECTIVE BARGAINING AGREEMENT WITH SIGNATORY EMPLOYERS.
FORM 990, PART VI, SECTION A, LINE 2	BUSINESS RELATIONSHIPS: TRUSTEES MICHAEL H HOLLAND AND JOSEPH R RESCHINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN.
FORM 990, PART VI, SECTION A, LINE 7A	ELECTION OR APPOINTMENT OF GOVERNING BODY: 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, PART VI, SECTION B, LINE 11B	FORM 990 REVIEW PROCESS: THE TRUSTEES, MANAGEMENT STAFF, AND LEGAL COUNSEL OF THE PLAN HAVE EXTENSIVELY REVIEWED THE PREPARED (BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM) FORM 990 PRIOR TO THE SIGNING AND FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY COMPLIANCE: 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, SECTION B, LINES 15A & 15B	COMPENSATION REVIEW AND APPROVAL PROCESS: 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 AON HEWITT IN 2017. 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 REGARDING THE COMPENSATION ARRANGEMENT, AND ALL ARE MAINTAINED AS PART OF THE RECORDS OF THE PLAN AND THE FUNDS.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, 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 VII, SECTION A, COLUMN F	ESTIMATED AMOUNT OF OTHER COMPENSATION FROM FILING AND RELATED ORGANIZATION: $2,655 INCLUDED IN OTHER COMPENSATION REPRESENTS AMOUNTS CALCULATED BY THE PLAN ACTUARY AS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF QUALIFIED DEFINED BENEFITS. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE TRUSTEES AND OFFICERS.
FORM 990, PART XI, LINE 9	OTHER CHANGES IN NETS ASSETS OR FUND BALANCES: $ 771,262 postretirement benefit-related changes $ 667,432 pension-related changes ------------ $ 1,438,694 total other changes ============

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd
UMWA 1993 BENEFIT PLAN
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	521888497	HLTH BENEFITS	DC	501(C)(9)	false
UMWA PREFUNDED BENEFIT PLAN
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	261508254	HLTH BENEFITS	DC	501(C)(9)	false
UMWA COMBINED BENEFIT FUND
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	521805433	HEALTH PLAN	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 SUITE 255	WASHINGTON	DC	20006	520906130	TRADE ASSOC	DC	501(C)(6)	false
BOARD OF TRUSTEES UMWA 1992 BENEFIT
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	521805437	MANAGEMENT	DC		false

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ENERGY COAL INCOME PARTNERSHIP	BusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (79 entries)

ALLIED CHEMICAL CORP
AMHERST COAL CO
ARCH OF ALABAMA INC- APOGEE
ARCH OF KENTUCKY INC- APOGEE
ARMCO STEEL CORPORATION
BELVA COAL CO INC
BERWIND CORPORATION
BLUE CREEK COAL COMPANY INC
BLUESTONE COAL CORPORATION
BOSSCO INC
BUFFALO MINING CO
CARPENTERTOWN COAL & COKE
CEDAR COAL COMPANY
CENTRAL APPALACHIAN COAL CO
CENTRAL OHIO COAL CO
CHEVRON MINING INC
CLASSIC COAL CORPORATION
CLINCHFIELD COAL CO
COMMERCIAL LAND COMPANY INC
CONSOLIDATION COAL COMPANY
DIME COAL CO INC
DONALDSON MINE COMPANY
DRUMMOND COMPANY INC
EASTERN ASSOCIATED COAL LLC
EASTERN COAL CORP
ELKAY MINING CO
ENOXY COAL CO INC
EQUALITY MINING COMPANY
FLAT GAP MINING INC
FREEMAN UNITED COAL MINING COMPANY
GATEWAY COAL COMPANY
HARMAN MINING CORPORATION
HELEN MINING CO THE
HERITAGE COAL COMPANY LLC
HIGH-TECH COLLIERIES INC
INLAND STEEL COAL CO
ISLAND CREEK COAL CO
JUMACRIS MINING CO
KENTLAND-ELKHORN CORPORATION
KENTUCKY CARBON CORP
KING COAL COMPANY INC
KING KNOB COAL CO INC
KITCHEKAN FUEL CORPORATION
L & D INC
LANZENDORFER TRUCKING INC
LEFT BEAVER COAL CO-CLIFFS
LESLIE COAL MINING COMPANY
LYNN LAND COMPANY
MATHIES COAL COMPANY
MCINNES COAL MINING CO
MEAD CORPORATION
MERLO CHARLES J INC
NATIONAL COAL MNG CO
NAVARO MINING INC
NORTH AMERICAN COAL CORP
NORTH BRANCH COAL CO
NUZUM TRUCKING COMPANY INC
OAK GROVE COAL COMPANY INC
OHIO AMCO INC
OLD HOME MANOR INC
POCAHONTAS FUEL CO INC
RANGER FUEL CORP
REITZ COAL CO
RELIABLE COAL CORP
RIDGELAND CO INC
ROCHESTER & PITTSBURGH COAL CO
ROYAL COAL CO
SEWELL COAL COMPANY INC
SHACKLEFORD COAL CO INC
SHREWSBURY COAL COMPANY
STELCO COAL CO
TAFT A J COAL COMPANY INC
TRIPLE J TRUCKING CO INC
U S STEEL MINING COMPANY LLC
UNION CARBIDE CORP
UPSHUR COALS CORPORATION
USIBELLI COAL MINE INC
WEST KEN COAL CORP
WESTMORELAND COAL COMPANY

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd