2014-08-08T08:19:08-05:00 2013-12-31 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2013-01-01 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 TRUSTEE, CHAIR 2025212294 2014-07-21 true BRIAN GARSTECKI 3012726000 2013 2015-11-30 17:44:51Z MICHAEL H HOLLAND 2121 K STREET NW STE 350 WASHINGTON DC 20037 93782803 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 0 3 0 0 0 0 101578709 93473015 72594 67234 7121 242554 101658424 93782803 0 0 81476915 84251304 147384 132947 0 0 0 9797448 10741869 91421747 95126120 10236677 -1343317 43440918 36609121 22517956 16042058 20922962 20567063 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 false 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 3 true false false false false false false X 4 0 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 DANIEL L FASSIO TRUSTEE (former) 10.0 10.25 X 10489 94421 21708 MICHAEL H HOLLAND TRUSTEE, CHAIR 6.0 14.25 X 8520 43522 10460 MARTY HUDSON TRUSTEE 9.0 12.25 X 31092 70185 20093 MICHAEL O MCKOWN TRUSTEE 10.0 10.25 X 0 0 PAUL B PICCOLINI TRUSTEE 12.0 11.25 X 0 0 KURT SALVATORI TRUSTEE (former) 12.0 11.25 X 0 0 LORRAINE LEWIS EXECUTIVE DIRECTOR 4.73 12.42 X 43124 109469 14208 DALE R STOVER DIRECTOR OF FINANCE 3.05 16.82 X 22374 79368 11274 115599 396965 77743 0 false true false HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN. 2347793 UNIVITA HEALTH INC 11000 PRAIRIE LAKES DRIVE EDEN PRAIRIE MN 55344 GERIATRIC CARE MGT 2222042 MORGAN LEWIS BOCKIUS LLP 1111 PENNSYLVANIA AVE NW WASHINGTON DC 20004 LEGAL SERVICES 467331 NAVIGANT CONSULTING 1717 ARCH STREET SUITE 4800 PHILADELPHIA PA 19103 CONSULTING 314777 BIG SANDY AREA DEVELOPMENT 110 RESOURCE COURT PRESTONSBURG KY 41653 CONSULTANT 104914 5 0 LEGISLATED TRANSFER 900099 51227504 51227504 EMPLOYER CONTRIBUTIONS 525100 18876533 18876533 MEDICARE AND DOL REIMBURSEMENTS 525100 23359893 23359893 COBRA PREMIUMS 525100 9085 9085 93473015 66757 66757 0 0 0 0 0 477 477 477 477 0 0 0 MISCELLEANOUS INCOME 900099 242554 242554 242554 93782803 93715569 67234 0 0 0 84251304 129040 0 0 0 0 3907 0 591951 80700 0 0 0 5518431 0 118920 93039 0 325814 147346 0 14656 538 0 31418 63366 ALLOC SALARIES, TAXES, BENEFIT 3694400 ALL OTHER ADMIN EXPENSES 61290 95126120 X -715888 -6775 41476873 34428494 0 0 0 1620592 0 0 0 0 0 0 0 0 0 0 0 502083 503786 0 0 0 0 0 0 2177850 63024 43440918 36609121 6577829 4631783 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15940127 11410275 22517956 16042058 X 0 0 0 0 20922962 20567063 20922962 20567063 43440918 36609121 X -1343317 -489 987907 X false true X true false 0 DUE TO OPERATORS 5021000 DUE TO OFFICE OF SURFACE MINING 3291346 PAYABLE TO MEDICARE 3097929 11410275 X 70423000 -489 579 90 70422910 23359893 23359893 93782803 71766000 -23360120 -23360120 95126120 95126120 PART X, LINE 2 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, 2013, 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. Management believes the Plan is no longer subject to income tax examinations for years prior to 2010. PART XI, LINE 2D $579 audited f/s rounded to nearest $1,000 PART XI, LINE 4B $23,359,893 reimbursements netted on f/s in deductions PART XII, LINE 2D $(23,359,893) reimbursements netted on f/s in deductions $ (227) audited f/s rounded to nearest $1,000 ------------- $(23,360,120) total ============= false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 42677 109154 16 42 431 1102 1780 4550 2214 5664 47118 120512 0 0 PART II, COLUMN C $2,792 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 I, LINE 3 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 VI, SECTION A, LINE 7A 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 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 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, LINE 15A & 15B 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 BUCK CONSULTANTS IN 2011. 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 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 $9,427 OF COLUMN (F) REPRESENTS AMOUNTS CALCULATED BY THE PLAN ACTUARY AS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF QUALIFIED DEFINED BENEFITS. THESE AMOUNTS REPORTED ARE NOT ACTUAL OUTLAYS OF COMPENSATION TO THE TRUSTEES AND OFFICERS. PART XI, LINE 9 $472,945 POSTRETIREMENT BENEFIT CHANGES OTHER THAN PERIODIC COSTS $514,962 PENSION-RELATED CHANGES OTHER THAN PERIODIC COSTS -------- $987,907 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 APOGEE COAL COMPANY LLC BLUESTONE COAL CORPORATION CENTRAL OHIO COAL CO CONSOLIDATION COAL COMPANY COOK COAL TERMINAL DOSS FORK COAL COMPANY INC DOUBLE BONUS COAL COMPANY DRUMMOND COMPANY INC EASTERN ASSOCIATED COAL LLC HERITAGE COAL COMPANY LLC HIGHLAND MINING COMPANY HOBET MINING LLC HOMER CITY COAL PROC CORP JIM WALTER RESOURCES INC JUSTICE ENERGY KEYSTONE SERVICE INDUSTRS INC LITWAR PROCESSING COMPANY LLC MOUNTAIN EDGE MINING INC OAK GROVE RESOURCESLLC OHIO VALLEY COAL COMPANY OHIO VALLEY TRANSLOADING CO PINNACLE MINING COMPANYLLC SOUTHERN OHIO COAL COMPANY TMR LOADING & PROCESSING CORP TRANSERVICE INC false false false false false false false false false false false false false true true false false false true