2018-11-14T21:01:11-06:00 2017-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2017-01-01 520940594 AMERICAN POSTAL WORKERS UNION AFL CIO HEALTH % RICHARD FRANCIS AMER 4104241500 799 CROMWELL PARK DRIVE Suite K-Z GLEN BURNIE MD 21061 JOHN MARCOTTE DIR OF HEALTH PLAN 4104241500 2018-11-14 true RICHARD L RUVELSON P00234075 3012726000 209.190.253.84 22006220183185000156 2018-11-14 P 3721D741E15263B55031988C4C204841BB29CAC0 E755B2CC0E817F6D5E4FDA2E0EF0FB7939AE8BA5 2017 2019-02-21 02:37:17Z Carroll E Midgett 799 Cromwell Park Dr Ste K-Z Glen Burnie MD 21061 1364408358 false X WWW.APWUHP.COM X 1972 MD TO PROVIDE HIGH QUALITY, COMPETITIVE HEALTH BENEFIT PRODUCTS AND SERVICES TO THE MEMBERS OF THE AMERICAN POSTAL WORKERS UNION HEALTH PLAN. 14 0 251 0 0 0 0 1314842671 1363291601 344359 1116757 0 0 1315187030 1364408358 0 0 1331048719 1294724677 28509065 27635819 0 0 0 77233847 70100273 1436791631 1392460769 -121604601 -28052411 336444837 352984896 216506776 216174411 119938061 136810485 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 53716 0 true 251 true 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 RICHARD FRANCIS 4104241639 799 CROMWELL PARK DR STE K-Z GLEN BURNIE MD 21061 X John Marcotte Director of Health Plan 40.0 0.0 X X 129334 7187 37417 Kenneth Beasley Board Member 1.0 40.0 X 0 117175 18839 Stephen Brooks Board Member 1.0 40.0 X 0 104626 16806 Clint Burelson Board Member 1.0 40.0 X 0 130019 22103 Mark Dimonstein Board Member 1.0 40.0 X 0 162704 27660 John Dirzius Board Member 1.0 40.0 X 0 117078 18822 Michael Foster Board Member 1.0 40.0 X 0 138906 22324 Michael Gallagher Board Member 1.0 40.0 X 0 116391 18706 Omar Gonzalez Board Member 1.0 40.0 X 0 115374 18533 Elizabeth Powell Board Member 1.0 40.0 X 0 151660 24377 Steven Raymer Board Member 1.0 40.0 X 0 138649 22281 Sharyn Stone Board Member 1.0 40.0 X 0 116873 18788 Deborah Szerdey Board Member 1.0 40.0 X 0 143340 23197 Vance Zimmerman Board Member 1.0 40.0 X 0 141557 36172 Caroll E Midgett Chief Operating Manager 40.0 0.0 X 241884 0 61239 Richard Francis Division Manager-Finance/Admin 40.0 0.0 X 183681 0 72567 Eric Strassman Division Mgr, Info Technology 40.0 0.0 X 188424 0 36481 Kimberly Farrell Division Manager, Claims 40.0 0.0 X 148169 0 55284 Matthew Grayson Manager, Infrastructure 40.0 0.0 X 147212 0 45357 Wayne Setzer Manager, Human Resources 40.0 0.0 X 145439 0 71653 Randolph Duket Technical Services Supervisor 40.0 0.0 X 139057 0 53859 1323200 1701539 722465 37 false true false UNITED HEALTHCARE SERVICES 450 COLUMBUS BLVD 5GB HARTFORD CT 06103 BENEFITS ADMIN FEES 17494633 CONNECTICUT GENERAL LIFE INSURANCE 5089 COLLECTION CENTER DRIVE CHICAGO IL 60693 BENEFITS ADMIN FEES 15893556 CIGNA OONSP PO BOX 6051 INDIANAPOLIS IN 46206 BENEFITS ADMIN FEES 4573274 MEDCO 100 PARSONS POND DRIVE FRANKLIN LAKES NJ 07417 PRESCRIPTION CLAIMS 3692409 CHANGE HEALTHCARE SOLUTIONS PO BOX 572490 MURRAY UT 84157 COMPUTER CONSULTANTS 2388495 25 0 PREMIUM REVENUE 525100 1363291601 1363291601 1363291601 1116757 1116757 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1364408358 1363291601 1116757 0 0 0 1294724677 662839 0 17149392 3241849 5225837 1355902 0 284589 257361 0 0 0 47743931 0 3233450 3961302 0 990240 194948 0 0 0 0 786741 158079 SERVICE FEES 11843138 ACA EXCISE TAXES 525705 MEMBER SERVICES 118192 MISCELLANEOUS 2597 1392460769 0 0 143023969 162808047 0 0 11388710 15429978 0 0 0 0 0 0 0 0 2384417 1954993 27748865 11781348 13137707 15967517 0 0 0 0 0 0 0 0 166510034 156824361 336444837 352984896 3955658 3391389 0 0 0 0 0 0 0 0 0 0 0 0 0 0 212551118 212783022 216506776 216174411 X 119863061 136735485 75000 75000 0 0 119938061 136810485 336444837 352984896 X -28052411 44924835 X false true X false false 316110 316110 0 27397475 11429958 15967517 35281 35281 0 15967517 DUE FROM OPM 156597586 DUE FROM APWU-CIO 95569 ACCRUED INTEREST RECEIVABLE 120080 OTHER RECEIVABLES 11126 156824361 0 HEALTH BENEFITS ACCRUED 189500000 ACCRUED PENSION BENEFIT COSTS 10746022 ACCRUED POSTRETIREMENT BENEFIT 12537000 212783022 X 1364408358 1364408358 1364408358 1392460769 1392460769 1392460769 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require 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, 2017 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 periods presented in these financial statements. X false false false John Marcotte Director of Health Plan 129334 7187 4468 1222 31860 0 165662 8409 0 0 Clint Burelson Board Member 0 130019 0 22103 0 0 152122 0 0 Mark Dimonstein Board Member 0 162704 0 27660 0 0 190364 0 0 Michael Foster Board Member 0 131320 7586 0 22324 0 0 161230 0 0 Elizabeth Powell Board Member 0 143394 8266 0 24377 0 0 176037 0 0 Steven Raymer Board Member 0 131063 7586 0 22281 0 0 160930 0 0 Deborah Szerdey Board Member 0 136451 6889 0 23197 0 0 166537 0 0 Vance Zimmerman Board Member 0 133971 7586 0 36172 0 0 177729 0 0 Caroll E Midgett Chief Operating Manager 196635 0 5879 39370 29512 0 33857 0 305253 0 0 0 Richard Francis Division Manager-Finance/Admin 168492 0 4877 10312 40840 0 33557 0 258078 0 0 0 Eric Strassman Division Mgr, Info Technology 170781 0 4961 12682 36481 0 1795 0 226700 0 0 0 Kimberly Farrell Division Manager, Claims 142584 0 4159 1426 40318 0 16536 0 205023 0 0 0 Matthew Grayson Manager, Infrastructure 142661 0 4237 314 13630 0 33329 0 194171 0 0 0 Wayne Setzer Manager, Human Resources 133252 0 3828 8359 39926 0 33169 0 218534 0 0 0 Randolph Duket Technical Services Supervisor 130158 0 3818 5081 22132 0 33149 0 194338 0 0 0 PART II, COLUMN C - DEFERRED COMPENSATION: $187,464 REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. 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 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 position 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 who's compensation is not impacted by the changes. The Executive Director's compensation was last amended per the Constitution and By-laws July 25, 2014. The Chief Operating Manager's employment contract was effective November 22, 1999. Other Management personnal salary scales adjustments were last completed in 2015. PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES AND F/S: No documents were made available to the public. PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER REPORTED COMPENSATION: $187,464 INCLUDED IN OTHER COMPENSATION FROM THE FILING ORGANIZATION AND RELATED ORGANIZATION REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS: $ (9,500,948) Postretirement-related changes $ 54,425,783 TRANSFER AMOUNT DUE FROM OPM CONTINGENCY RESERVE ------------- $ 44,924,835 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 799 CROMWELL PARK DRIVE STE K-Z GLEN BURNIE MD 21061 522035053 BENEFIT PLAN VA 501(c)(9) APWU HP true APWU HEALTH PLAN EMPLOYEES PENSION PLAN 799 CROMWELL PARK DR STES K-Z GLEN BURNIE MD 21061 520940594 PENSION PLAN MD 401(A) APWU HP true APWU HEALTH PLAN MGT STAFF PENSION PLAN 799 CROMWELL PARK DR STES K-Z GLEN BURNIE MD 21061 520940594 PENSION PLAN MD 401(A) APWU HP true APWU-HP BARGAINING UNIT DEF CONTRIB PLAN 799 CROMWELL PARK DR STES K-Z GLEN BURNIE MD 21061 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 8046008 billed premiums APWU HEALTH PLAN MGT STAFF PENSION PLAN R 1235259 billed contribs