UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND TRUST: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN AND TRUST (EIN 52-1888497)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-08-12
IRS object ID: 201512249349301281
Schema version: 2014v5.0
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-08-12T10:44:47-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BOND BEEBE PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4600 EAST-WEST HIGHWAY SUITE 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	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521888497	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	United Mine Workers of America 1993 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	AddressLine1Txt
Address Line2	Suite 350	AddressLine2Txt
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	2015-08-04	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN GARSTECKI	PreparerPersonNm
PTIN	P00692586	PTIN
Phone	3012726000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	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 STE 350	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20037	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$97,885,304	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	1994	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$93,473,015	PYProgramServiceRevenueAmt
CY Program Service Revenue	$97,736,133	CYProgramServiceRevenueAmt
PY Investment Income	$67,234	PYInvestmentIncomeAmt
CY Investment Income	$20,052	CYInvestmentIncomeAmt
PY Other Revenue	$242,554	PYOtherRevenueAmt
CY Other Revenue	$129,119	CYOtherRevenueAmt
PY Total Revenue	$93,782,803	PYTotalRevenueAmt
CY Total Revenue	$97,885,304	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$84,251,304	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$92,959,149	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$132,947	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$121,835	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$10,741,869	PYOtherExpensesAmt
CY Other Expenses	$11,212,886	CYOtherExpensesAmt
PY Total Expenses	$95,126,120	PYTotalExpensesAmt
CY Total Expenses	$104,293,870	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,343,317	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,408,566	CYRevenuesLessExpensesAmt
Total Assets BOY	$36,609,121	TotalAssetsBOYAmt
Total Assets EOY	$20,592,602	TotalAssetsEOYAmt
Total Liabilities BOY	$16,042,058	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,460,628	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,567,063	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$14,131,974	NetAssetsOrFundBalancesEOYAmt
Mission	HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	SERVED AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDED 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	Yes (true)	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	2	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	1	IndependentVotingMemberCnt
Family Or Business Rln	false	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 STE 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 (8 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)	$9,285	$44,273	$10,419
MARTY HUDSON
TRUSTEE	9.0	12.25	Yes (X)	$30,150	$70,387	$20,081
DANIEL R JACK
TRUSTEE (THRU 10/2014)	12.0	11.25	Yes (X)	$0	$40,749	$7,665
MICHAEL O MCKOWN
TRUSTEE	10.0	10.25	Yes (X)	$0	$0	$0
PAUL B PICCOLINI
TRUSTEE (THRU 1/2014)	12.0	11.25	Yes (X)	$0	$0	$0
JOSEPH R RESCHINI
TRUSTEE (EFF 10/2014)	12.0	11.25	Yes (X)	$0	$0	$4,258
LORRAINE LEWIS
EXECUTIVE DIRECTOR	4.73	12.42		$45,237	$114,832	$14,371	Yes (X)
DALE R STOVER
DIRECTOR OF FINANCE	3.05	16.82		$22,568	$80,057	$11,414	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$107,240	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$350,298	TotReportableCompRltdOrgAmt
Total Other Compensation	$68,208	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	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
UNIVITA HEALTH INC
11000 PRAIRIE LAKES DRIVE	EDEN PRAIRIE	MN	55344	GERIATRIC CARE MGT	$2,604,200
HEALTHSMART BENEFIT SOLUTIONS
222 W LAS COLINAS BLVD 400N	IRVING	TX	75039	CONTRACT ADMIN.	$2,382,824
MORGAN LEWIS BOCKIUS LLC
1111 PENNSYLVANIA AVE NW	WASHINGTON	DC	20004	LEGAL SERVICES	$226,046
MOONEY GREEN SAINDON
1920 L STREET NW STE 400	WASHINGTON	DC	20036	LEGAL SERVICES	$159,499
BIG SANDY AREA DEVELOPMENT
110 RESOURCE COURT	PRESTONSBURG	KY	41653	CONSULTANT	$115,096

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
LEGISLATED TRANSFER	900099	$52,454,291	$52,454,291
EMPLOYER CONTRIBUTIONS	525100	$16,307,432	$16,307,432
MEDICARE AND DOL REIMBURSEMENTS	525100	$28,963,853	$28,963,853
COBRA PREMIUMS	525100	$9,770	$9,770
INTEREST INCOME FROM NOTES RECEIVABLE	900099	$787	$787

Field	Value	IRS element (for citing)
Total Program Service Revenue	$97,736,133	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,733	TotalRevenueColumnAmt
Exclusion	$19,733	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	$319	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$319	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$319	TotalRevenueColumnAmt
Exclusion	$319	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Net Income From Gaming NetIncomeFromGamingGrp

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

Net Income Or Loss NetIncomeOrLossGrp

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

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLEANOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$129,119	TotalRevenueColumnAmt
Related Or Exempt Func Income	$129,119	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$129,119	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$97,885,304	TotalRevenueColumnAmt
Related Or Exempt Func Income	$97,865,252	RelatedOrExemptFuncIncomeAmt
Exclusion	$20,052	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	$92,959,149	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$118,830	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	$3,005	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	$408,471	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$65,942	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	$5,638,815	TotalAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$139,641	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$114,410	TotalAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$370,558	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$119,068	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	$14,537	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$383	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$30,633	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$62,049	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
ALLOC SALARIES, TAXES, BENEFIT	$3,977,596
ALL OTHER ADMIN EXPENSES	$270,783

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$104,293,870	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	-$6,775	BOYAmt
EOY	-$243,107	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$34,428,494	BOYAmt
EOY	$9,176,178	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	$1,620,592	BOYAmt
EOY	$1,435,970	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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$503,786	BOYAmt
EOY	$505,077	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	$63,024	BOYAmt
EOY	$9,718,484	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$36,609,121	BOYAmt
EOY	$20,592,602	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,631,783	BOYAmt
EOY	$5,245,192	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	$0	BOYAmt
EOY	$0	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	$11,410,275	BOYAmt
EOY	$1,215,436	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,042,058	BOYAmt
EOY	$6,460,628	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	$20,567,063	BOYAmt
EOY	$14,131,974	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,567,063	BOYAmt
EOY	$14,131,974	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$36,609,121	BOYAmt
EOY	$20,592,602	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$6,408,566	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$492	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$26,031	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

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM OFFICE OF SURFACE	$5,416,161
DUE FROM MEDICARE	$4,192,451
DUE FROM DOL	$109,707
ACCRUED INTEREST	$165

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$9,718,484	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO OPERATORS	Desc
Amt	$1,215,436	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,215,436	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$68,920,000	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$492	NetUnrealizedGainsInvstAmt
Other Revenue	-$960	OtherRevenueAmt
Revenue Not Reported	-$1,452	RevenueNotReportedAmt
Revenue Subtotal	$68,921,452	RevenueSubtotalAmt
Other Revenues Not Included	$28,963,852	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$28,963,852	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$97,885,304	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$75,329,000	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$28,964,870	OtherExpensesIncludedAmt
Expenses Not Reported	-$28,964,870	ExpensesNotReportedAmt
Expenses Subtotal	$104,293,870	ExpensesSubtotalAmt
Total Expenses Per Form990	$104,293,870	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, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure 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.
PART XI, LINE 2D - REVENUES INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990:	$(960) audited f/s rounded to nearest $1,000
PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990 BUT NOT INCLUDED ON F/S:	$28,963,852 reimbursements netted on f/s in deductions
PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S:	$(28,963,852) reimbursements netted on f/s in deductions $ (1,018) audited f/s rounded to nearest $1,000 ------------- $(28,964,870) total =============

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

Field	Value	IRS element (for citing)
Person	LORRAINE LEWIS	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$43,872	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$112,211	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$1,053	BonusFilingOrganizationAmount
Bonus Related Organizations	$2,693	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$312	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$798	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$1,825	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$4,668	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$2,214	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$5,664	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$49,276	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$126,034	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

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:	$2,886 OF THE AMOUNT IN THIS COLUMN 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 (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART VI, SECTION A, LINE 7A - ELECTION OF GOVERNING BODY:	PURSUANT TO THE UNITED MINE WORKERS OF AMERICA 1993 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.
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 ACCOUNTANT FIRM) FORM 990 PRIOR TO THE SIGNING AND FILING OF THE FORM WITH THE INTERNAL REVENUE SERVICE.
PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE:	THE UNITED MINE WORKERS OF AMERICA 1993 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.
PART VI, SECTION B, LINES 15A/15B-COMPENSATION REVIEW & APPROVAL PROCESS:	THE UMWA 1993 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 2014. 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.
PART VI, SECTION C, LINE 19 - PUBLIC AVAILABILITY OF GOVERNING 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.
PART VII, SECTION A, COLUMN F - OTHER COMPENSATION:	$7,206 OF COLUMN (F) REPRESENTS AMOUNTS CALCULATED BY THE PLAN ACTUARY AS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF QUALIFIED DEFINED BENEFITS FROM THE FILING ORGANIZATION AND RELATED ORGANIZATIONS. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE TRUSTEES AND OFFICERS.
PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS:	$ 261,961 POSTRETIREMENT BENEFIT CHANGES OTHER THAN PERIODIC COSTS $(235,930) PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS ---------- $ (26,031) TOTAL OTHER CHANGES IN NET ASSETS ==========

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 1992 BENEFIT PLAN
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	521805437	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	HLTH BENEFITS	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 1993 BENEFIT
2121 K STREET NW SUITE 350	WASHINGTON	DC	20037	521888497	MANAGEMENT	DC		false

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Emerald Coal Resources LP
Cumberland Coal Resources LP

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (28 entries)

ACL TRANSPORTATION SERVICES LLC
BLUESTONE COAL CORPORATION
CONSOL AMONATE FACILITY LLC
COOK COAL TERMINAL
DOSS FORK COAL COMPANY INC
DOUBLE BONUS COAL COMPANY
DRUMMOND COMPANY INC
ENERGY WEST MINING CORP
HARRISON COUNTY COAL COMPANY
HOMER CITY COAL PROC CORP
JIM WALTER RESOURCES INC
JUSTICE ENERGY
KEYSTONE SERVICE INDUSTRS INC
LAUREL COAL CORP
LITWAR PROCESSING COMPANY LLC
MARION COUNTY COAL COMPANY
MARSHALL COUNTY COAL COMPANY
MONONGALIA COUNTY COAL COMPANY
MOUNTAIN EDGE MINING INC
MURRAY AMERICAN ENERGY INC
MURRAY KEYSTONE PROCESSING
OAK GROVE RESOURCESLLC
OHIO COUNTY COAL COMPANY
OHIO VALLEY COAL COMPANY
OHIO VALLEY TRANSLOADING CO
PINNACLE MINING COMPANYLLC
POWER MOUNTAIN COAL COMPANY
TMR LOADING & PROCESSING CORP

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