WHEELING-PITTSBURGH STEEL CORPORATION RETIREE BENEFITS PLAN: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- WHEELING-PITTSBURGH STEEL CORPORATION RETIREE BENEFITS PLAN (EIN 55-6162719)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2015-06-02
- IRS object ID
- 201511539349300721
- Schema version
- 2012v3.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2015-06-02T12:10:55-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251638525 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GROSSMAN YANAK & FORD LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | THREE GATEWAY CTR STE 1800 | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 556162719 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEELING PITTSBURGH STEEL CORP RETIREE | BusinessNameLine1 |
| Business Name Line2 | BENEFITS PLAN | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WHEE | NameControl |
| Phone | 4122012242 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BOULEVARD OF THE ALLIES 5TH | AddressLine1 |
| Address Line2 | FLOOR | AddressLine2 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD E BOWNESS | Name |
| Title | VEBA COMMITTEE MEMBER | Title |
| Phone | 4122012242 | Phone |
| Date Signed | 2015-05-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DONALD S JOHNSTON | Name |
| PTIN | P00095539 | PTIN |
| Phone | 4123389300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | RICHARD E BOWNESS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BOULEVARD OF THE ALLIES 5TH | AddressLine1 |
| Address Line2 | FLOOR | AddressLine2 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 12674799 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | VEBA | TypeOfOrgOtherDescription |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | WV | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE CERTAIN RETIREE BENEFITS TO ELIGBLE RETIREES, DEPENDENTS, AND BENEFICIARIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 1 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9890442 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 10428449 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 991904 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2246350 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 10882346 | TotalRevenuePriorYear |
| Total Revenue Current Year | 12674799 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 13922673 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 18194283 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 40208 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 278677 | OtherExpensePriorYear |
| Other Expenses Current Year | 572117 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14201350 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18806608 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -3319004 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -6131809 | RevenuesLessExpensesCY |
| Total Assets BOY | 92869416 | TotalAssetsBOY |
| Total Assets EOY | 88062511 | TotalAssetsEOY |
| Total Liabilities BOY | 0 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1870712 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 92869416 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 86191799 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE CERTAIN RETIREE BENEFITS TO ELIGBLE RETIREES, DEPENDENTS, AND BENEFICIARIES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROVISION OF RETIREE BENEFITS TO ELIGIBLE RETIREES, DEPENDENTS, AND BENEFICIARIES. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 210 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 1 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CDS ADMINISTRATORS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4122012242 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 BOULEVARD OF THE ALLIES 5TH | AddressLine1 |
| City | PITTSBURGH | City |
| State | PA | State |
| ZIP Code | 15222 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Institutional TrusteeInstitutionalTrustee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| WESBANCO BANK INC | ||||||
| TRUSTEE | 25.00 | X | 40208 | 0 | 0 | |
| DAVID JULIO | ||||||
| VEBA COMMITTEE MEMBER | 4.00 | 0 | 0 | 0 | X | |
| JIM SULLIVAN | ||||||
| VEBA COMMITTEE MEMBER | 4.00 | 0 | 0 | 0 | X | |
| JOHN SAUNDERS | ||||||
| VEBA COMMITTEE MEMBER | 4.00 | 0 | 0 | 0 | X | |
| RICHARD BOWNESS | ||||||
| VEBA COMMITTEE MEMBER | 4.00 | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 40208 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| WELLINGTON TRUST COMPANY | |||||
| 75 STATE ST | BOSTON | MA | 02109 | INVESTMENT MANAGEMENT | 129632 |
| HEALTH PLANBENEFITS ADMINISTRATION | |||||
| 52160 NATIONAL ROAD EAST | ST CLAIRSVILLE | OH | 43950 | CONSULTING | 117267 |
| MCDERMOTT WILL & EMERY LLP | |||||
| THE MCDERMOTT BUILDING 500 NORTH C | WASHINGTON | DC | 20001 | LEGAL SERVICES | 114709 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Info In Schedule O Part VIII | X | InfoInScheduleOPartVIII |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PARTICIPANT CONTRIBUTIONS | 900099 | 10164670 | 10164670 |
| HEALTH COVERAGE TAX CREDIT | 900099 | 263779 | 263779 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 10428449 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2246350 | TotalRevenueColumn |
| Exclusion | $2,246,350 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12674799 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10428449 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,246,350 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18194283 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40208 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 174538 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4470 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 147132 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 245977 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18806608 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 394980 | BOY |
| EOY | 9099889 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 641854 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000000 | BOY |
| EOY | 1704585 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 82196686 | BOY |
| EOY | 76124902 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 277750 | BOY |
| EOY | 491281 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92869416 | BOY |
| EOY | 88062511 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 71792 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1798920 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 1870712 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92869416 | BOY |
| EOY | 86191799 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92869416 | BOY |
| EOY | 86191799 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92869416 | BOY |
| EOY | 88062511 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -6131809 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 4963894 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | -5509702 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PAYABLE TO RG STEEL WHEELING LLC | Description |
| Amount | $1,798,920 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1798920 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 17638693 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 4963894 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 4963894 | RevenueNotRptdF990 |
| Revenue Subtotal | 12674799 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 12674799 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 18806608 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 18806608 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 18806608 | TotalExpensesPerForm990 |
Schedule L IRS990ScheduleL
Loan Table LoanTable
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEELING PITTSBURGH STEEL CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship With Organization | FORMER CONTRIBUTING EMPLOYER/PLAN SPONSOR | RelationshipWithOrganization |
| Purpose Of Loan | CONTRIBUTIONS | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $10,000,000 | OriginalPrincipalAmount |
| Balance Due | 1704585 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 1704585 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | PLAN WAS AMENDED EFFECTIVE AUGUST 22, 2012 TO 1) EXPAND THE SCOPE OF PARTICIPANTS COVERED BY THE PLAN SO AS TO INCLUDE CERTAIN RETIREES OF THE CONTRIBUTING EMPLOYER'S AFFILIATES AND THEIR PREDECESSORS, AS WELL AS CERTAIN OF ITS FORMER EMPLOYEES AND THOSE OF SAID AFFILIATES SO THAT THEY MAY TAKE ADVANTAGE OF CERTAIN BENEFITS, AND 2) ALLOW THE PLAN TO CONTINUE AFTER THE CONTRIBUTING EMPLOYER CEASES TO EXIST. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF THE FULL FORM 990, INCLUDING ALL APPLICABLE ATTACHMENTS AND SCHEDULES, IS PRESENTED TO WESBANCO BANK, INC., THE INSTITUTIONAL TRUSTEE. UPON THE INSTITUTIONAL TRUSTEE'S REVIEW OF THE RETURN, IT IS FILED WITH IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH MEMBER IS SELF-MONITORED. ADDITIONALLY, ALL MEMBERS CONTINUOUSLY MONITOR EACH OTHER. | |
| THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS, TOP MANAGEMENT OFFICIALS, OR KEY EMPLOYEES. AS SUCH, FORM 990, PART VI, SECTION B, LINES 15A AND 15B ARE NOT APPLICABLE AND HAVE BEEN INTENTIALLY CHECKED "NO." | ||
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THEREFORE, THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC AT THIS TIME. | |
| FORM 990, PART VI, SECTION B, LINES 13 AND 14: | DUE TO THE NATURE AND SMALL SIZE OF THIS ORGANIZATION, WRITTEN WHISTLEBLOWER AND DOCUMENT RETENTION/DESTRUCTION POLICIES ARE DEEMED TO BE NOT WARRANTED. THEREFORE, FORM 990, PART VI, SECTION B, LINES 13 AND 14 ARE NOT APPLICABLE AND HAVE BEEN INTENTIONALLY CHECKED "NO." | |
| FORM 990, PART VIII, LINE 2C, DESCRIPTION OF PROGRAM SERVICE ACTIVITY: | UNCOLLECTIBLE EMPLOYER RECEIVABLE DUE TO BANKRUPTCY ORIGINALLY REPORTED ON PART VIII LINE 2 "EMPLOYER CONTRIBUTIONS" ON PRIOR YEARS' FORM 990 FILINGS. | |
| FORM 990 PART XII, LINE 2C | THERE WERE NOT CHANGES TO THIS PROCESS FOR 2011-2012. | CHANGES IN AUDIT OVERSIGHT PROCEDURES |
| FORM 990 ITEM B | THE ORIGINAL TAX RETURN WAS BASED ON PRELIMINARY FINANCIAL STATEMENTS. THIS AMENDED TAX RETURN HAS BEEN FILED TO REFLECT THE FINANCIAL STATEMENTS AS ISSUED. | AMENDED RETURN |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RG STEEL WHEELING LLC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Comments