2015-08-12T10:44:47-05:00 2014-12-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2014-01-01 521888497 United Mine Workers of America 1993 Benefit Plan % DALE R STOVER UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHAEL H HOLLAND CHAIRMAN 2025212200 2015-08-04 true BRIAN GARSTECKI P00692586 3012726000 2014 2016-02-25 16:41:14Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 20037 97885304 false X WWW.UMWAFUNDS.ORG X 1994 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 4 1 2 0 0 0 0 93473015 97736133 67234 20052 242554 129119 93782803 97885304 0 0 84251304 92959149 132947 121835 0 0 0 10741869 11212886 95126120 104293870 -1343317 -6408566 36609121 20592602 16042058 6460628 20567063 14131974 HIGH QUALITY DELIVERY OF CONTRACTUALLY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. false false SERVED AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDED MEDICAL AND VISION BENEFITS. false false false false false false false false false false 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 false false true 0 0 2 true false false false false false false X 4 1 false false false false false true false true true false false true true true true true true true true false X DALE R STOVER 2025212294 2121 K STREET NW STE 350 WASHINGTON DC 20037 X MICHAEL H HOLLAND TRUSTEE, CHAIR 6.0 14.25 X 9285 44273 10419 MARTY HUDSON TRUSTEE 9.0 12.25 X 30150 70387 20081 DANIEL R JACK TRUSTEE (THRU 10/2014) 12.0 11.25 X 0 40749 7665 MICHAEL O MCKOWN TRUSTEE 10.0 10.25 X 0 0 0 PAUL B PICCOLINI TRUSTEE (THRU 1/2014) 12.0 11.25 X 0 0 0 JOSEPH R RESCHINI TRUSTEE (EFF 10/2014) 12.0 11.25 X 0 0 4258 LORRAINE LEWIS EXECUTIVE DIRECTOR 4.73 12.42 X 45237 114832 14371 DALE R STOVER DIRECTOR OF FINANCE 3.05 16.82 X 22568 80057 11414 107240 350298 68208 0 false true false UNIVITA HEALTH INC 11000 PRAIRIE LAKES DRIVE EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 2604200 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2382824 MORGAN LEWIS BOCKIUS LLC 1111 PENNSYLVANIA AVE NW WASHINGTON DC 20004 LEGAL SERVICES 226046 MOONEY GREEN SAINDON 1920 L STREET NW STE 400 WASHINGTON DC 20036 LEGAL SERVICES 159499 BIG SANDY AREA DEVELOPMENT 110 RESOURCE COURT PRESTONSBURG KY 41653 CONSULTANT 115096 5 0 LEGISLATED TRANSFER 900099 52454291 52454291 EMPLOYER CONTRIBUTIONS 525100 16307432 16307432 MEDICARE AND DOL REIMBURSEMENTS 525100 28963853 28963853 COBRA PREMIUMS 525100 9770 9770 INTEREST INCOME FROM NOTES RECEIVABLE 900099 787 787 97736133 19733 19733 0 0 0 0 0 319 319 319 319 0 0 0 MISCELLEANOUS INCOME 900099 129119 129119 129119 97885304 97865252 20052 0 0 0 92959149 118830 0 0 0 0 3005 0 408471 65942 0 0 0 5638815 0 139641 114410 0 370558 119068 0 14537 383 0 30633 62049 ALLOC SALARIES, TAXES, BENEFIT 3977596 ALL OTHER ADMIN EXPENSES 270783 104293870 -6775 -243107 34428494 9176178 0 0 1620592 1435970 0 0 0 0 0 0 0 0 0 0 0 503786 505077 0 0 0 0 0 0 63024 9718484 36609121 20592602 4631783 5245192 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11410275 1215436 16042058 6460628 X 0 0 0 0 20567063 14131974 20567063 14131974 36609121 20592602 X -6408566 -492 -26031 X false true X true false DUE FROM OFFICE OF SURFACE 5416161 DUE FROM MEDICARE 4192451 DUE FROM DOL 109707 ACCRUED INTEREST 165 9718484 0 DUE TO OPERATORS 1215436 1215436 X 68920000 -492 -960 -1452 68921452 28963852 28963852 97885304 75329000 -28964870 -28964870 104293870 104293870 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 ============= false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 43872 112211 1053 2693 312 798 1825 4668 2214 5664 49276 126034 0 0 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. 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 ========== 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 Emerald Coal Resources LP Cumberland Coal Resources LP 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 false false false false false false false false false false false false false true true false false false true