2016-10-19T15:00:06-05:00 2015-12-31 350921680 CROWE HORWATH LLP 175 Powder Forest Drive Simsbury CT 060897902 990 2015-01-01 043194045 MIRA-GMP & ALLIED WORKERS INSURANCE TRUST MIRA 5133816886 200 W 4TH ST C/O KIMBERLY WOOD 225 CINCINNATI OH 45202 KIMBERLY WOOD CEO 2016-10-10 true Richard Buggy P00512316 8606789200 2015 2017-02-10 21:41:12Z KIMBERLY WOOD 200 W 4TH ST C/O KIMBERLY WOOD CINCINNATI OH 45202 7766751 false X N/A X 1993 MA TO MAINTAIN INSURANCE BENEFITS PROVIDED FOR UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN MANUFACTURERS' INDUSTRIAL RELATIONS ASSOCIATION AND THE G.M.P & ALLIED WORKERS INTERNATIONAL UNION. 6 6 0 0 0 0 0 0 7581364 7725622 61020 41129 0 0 7642384 7766751 0 0 5532210 5879852 0 0 0 0 0 1127967 1175105 6660177 7054957 982207 711794 4526468 5522230 1231400 1516093 3295068 4006137 TO MAINTAIN INSURANCE BENEFITS PROVIDED FOR UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN MANUFACTURERS' INDUSTRIAL RELATIONS ASSOCIATION AND THE G.M.P & ALLIED WORKERS INTERNATIONAL UNION. false false TO MAINTAIN INSURANCE BENEFITS PROVIDED FOR UNDER A COLLECTIVE BARGAINING AGREEMENT BETWEEN MANUFACTURERS' INDUSTRIAL RELATIONS ASSOCIATION AND THE G.M.P & ALLIED WORKERS INTERNATIONAL UNION. 0 false false false false false false false false false false false false false 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 true false false true 0 0 0 false false false false false false X 6 6 false true false false false false false true true false false false false false false false false false X American Benefit Corporation 5133816886 205 WEST FOURTH STREET CINCINNATI OH 45202 X JOHN BURKE TRUSTEE 2.0 X 0 0 0 ROBERT LEFERE TRUSTEE 2.0 X 0 0 0 STANLEY SAVAKUS TRUSTEE 2.0 X 0 0 0 DONALD SEAL TRUSTEE 2.0 X 0 0 0 CLAUDE BEAUDIN TRUSTEE 2.0 X 0 0 0 BRUCE SMITH TRUSTEE 2.0 X 0 0 0 0 0 0 0 false false false CORESOURCE 5200 UPPER METRO PLACE DUBLIN OH 43017 ADMINISTRATION FEES 264919 1 0 EMPLOYER CONTRIBUTIONS 525100 6825397 6825397 PARTICIPANT CONTRIBUTIONS 525100 900225 900225 0 0 0 0 7725622 41129 41129 0 0 0 0 0 0 0 0 0 7766751 7725622 0 41129 5879852 19840 17538 6000 5048 0 0 0 6605 INSURANCE PREMIUMS 863969 ADMINISTRATIVE EXPENSES 250869 PRINTING & POSTAGE 5085 MISCELLANEOUS EXPENSES 151 0 0 0 0 7054957 0 0 0 1097156 1575146 2276114 3812199 0 0 43984 58676 0 0 0 0 995880 0 0 0 113334 76209 4526468 5522230 11400 66093 1220000 1450000 1231400 1516093 X 3295068 4006137 3295068 4006137 4526468 5522230 711794 -725 0 X false true X true false CLAIMS INCURRED BUT NOT REPORTED 1450000 1450000 X 7766026 -725 0 -725 7766751 0 0 7766751 6824957 0 0 6824957 230000 230000 7054957 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE PLAN ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH CERTAIN PROVISIONS OF FASB ASC 740, "INCOME TAXES," WHICH PROVIDES A FRAMEWORK FOR HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS IN THEIR FINANCIAL STATEMENTS. UNDER FASB ASC 740, THE PLAN MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE PLAN DID NOT RECORD ANY UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014. THEREFORE, FASB ASC 740 HAD NO IMPACT ON THE 2015 AND 2014 FINANCIAL STATEMENTS. THE PLAN ANTICIPATES THAT IT WILL NOT HAVE A CHANGE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD HAVE A MATERIAL IMPACT ON THE PLAN'S FINANCIAL STATEMENTS. THE PLAN'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAXES AS A COMPONENT OF INTEREST AND PENALTY EXPENSE. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014, THE PLAN DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS. THE PLAN'S PRIOR THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INCURRED BUT NOT REPORTED LOSSES - 230000 Form 990, Part VI, Line 3 Delegation of management duties MANAGEMENT HAS DELEGATED ADMINISTRATIVE DUTIES TO AN OUTSIDE THIRD-PARTY ADMINISTRATOR. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS REVIEWED BY PLAN ADMINISTRATOR, WHO REPORTS TO THE BOARD REGARDING THE COMPLETENESS AND ACCURACY OF THE TAX RETURN. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALERIS ROLLED PRODUCTS INC 205 WEST FOURTH STREET CINCINNATI OH 45202 NA HAMILTON BRASS & ALUMINUM CAST COMPANY 205 WEST FOURTH STREET CINCINNATI OH 45202 NA KNAPP FOUNDRY COMPANY INC 205 WEST FOURTH STREET CINCINNATI OH 45202 NA OSCO INDUSTRIES INC 205 WEST FOURTH STREET CINCINNATI OH 45202 NA PIONEER FOUNDRY COMPANY INC 205 WEST FOURTH STREET CINCINNATI OH 45202 NA UNITED BRONZE OF PITTSBURGH 205 WEST FOURTH STREET CINCINNATI OH 45202 NA false false false false false false false false false false false false false false false false false false false