2024-08-14T18:51:32-05:00 2023-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-10-01 521805433 UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT FUND % ANNA AMSELLE UNIT 2025212200 2121 K STREET NW STE 350 WASHINGTON DC 200371879 MICHEAL W BUCKNER TRUSTEE 2025212294 2024-08-14 true RICHARD RUVELSON P00234075 3012726000 2022 2024-08-08 14:25:15Z MICHEAL W BUCKNER 2121 K STREET NW STE 350 WASHINGTON DC 20037 73924842 false X WWW.UMWAFUNDS.ORG X 1993 DC HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 7 0 6 0 0 0 0 0 51486500 49345099 471470 3211193 0 0 51957970 52556292 0 0 47973178 43538564 448071 413922 0 0 0 5745807 6195869 54167056 50148355 -2209086 2407937 99192072 96747624 78272853 71646354 20919219 25101270 HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. false false Serves as a trust for a multiemployer welfare plan that provides medical, vision, and death 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 6 true false false false false false false false false X 7 0 true false false false false true false true true false false true true true true true true true true false X ANNA AMSELLE 2025212295 2121 K STREET NW STE 350 WASHINGTON DC 20037 X PAUL B PICCOLINI TRUSTEE 11.0 12.25 X 50000 50000 29875 MICHAEL O MCKOWN TRUSTEE, CO-CHAIR 8.0 12.25 X 0 120000 0 GAIL R WILENSKY TRUSTEE 4.0 0.0 X 70000 0 29237 WILLIAM P HOBGOOD TRUSTEE 4.0 0.0 X 70000 0 28975 CARL E VAN HORN TRUSTEE 8.0 0.0 X 70000 0 28975 MICHEAL W BUCKNER TRUSTEE, CO-CHAIR 8.0 12.25 X 21423 59731 16155 LORRAINE LEWIS EXECUTIVE DIRECTOR 9.0 8.92 X 47140 0 5715 SAMUEL RODRIGUEZ DIR, FINANCE (THRU 03/03/2023) 13.0 7.96 X 21997 0 3675 DALE STOVER DIR,FIN.(INTERIM THRU 6/25/23) 13.0 7.96 X 0 0 0 ANNA AMSELLE DIR, FINANCE (EFF. 6/26/2023) 13.0 7.96 X 0 0 0 350560 229731 142607 0 false false true UMWA 1974 PENSION PLAN 2121 K STREET NW STE 350 WASHINGTON DC 20037 ADMIN SERVICES 2072339 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 1672316 KEYSTONE PEER REVIEW ORGANIZATION I 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 1493462 3 0 LEGISLATED TRANSFER AML 900099 27222157 27222157 MEDICARE REIMBURSEMENT 525100 15618231 15618231 EMPLOYER PREMIUMS 525100 6493161 6493161 COBRA PREMIUMS 525100 11550 11550 49345099 3579743 3579743 0 0 0 0 0 21000000 21368550 -368550 -368550 -368550 0 0 0 0 0 0 0 0 0 0 52556292 49345099 3211193 0 0 0 43538564 390646 0 0 0 0 23276 0 122374 84469 0 0 0 3435877 0 68375 91921 0 162501 46613 0 3552 6629 0 13783 48427 ALLOC SALARIES, TAXES, BENEFIT 2072339 ALL OTHER ADMIN EXPENSES 39009 50148355 0 0 6960140 12456996 0 0 2790499 2900320 0 0 0 0 0 0 0 0 0 0 0 0 89008951 81021627 0 0 0 0 0 0 432482 368681 99192072 96747624 23521034 24321776 0 0 21045618 20976246 0 0 0 0 0 0 0 0 0 0 33706201 26348332 78272853 71646354 X 0 0 0 0 20919219 25101270 20919219 25101270 99192072 96747624 X 2407937 1549111 225003 X false true X true false 0 OFFICE OF SURFACE MINING 26143528 DUE TO BROKER FOR PURCHASES 204804 26348332 X 38487172 1549111 1549111 36938061 15618231 15618231 52556292 34530124 -15618231 -15618231 50148355 50148355 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability if the Combined Fund 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 Combined Fund, and has concluded that as of September 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Combined Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990, NOT FINANCIALS: $15,618,231 REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT FORM 990: $(15,618,231) REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 45537 0 1200 0 403 0 2490 0 3225 0 52855 0 0 0 SAMUEL RODRIGUEZ DIR, FINANCE (THRU 03/03/2023) 21296 0 701 0 0 0 1229 0 2446 0 25672 0 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: $1,991 INCLUDED IN DEFERRED COMPENSATION 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. FORM 990, PART VI, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHAEL O. MCKOWN, MICHEAL W. BUCKNER, AND PAUL B. PICCOLINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN, AND UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A Election or Appointment of Governing Pursuant to the United Mine Workers of America Combined Benefit Fund Agreement and Declaration of Trust, the Fund is administered by a Board of seven trustees, two of whom are appointed by the Bituminous Coal Operators' Association ("BCOA"), two of whom are appointed by the United Mine Workers of America ("UMWA"), and three of whom are appointed jointly by the BCOA and the UMWA. The UMWA may remove the Trustees appointed by it, at any time and for any reason, the BCOA may remove the Trustees appointed by it, at any time and for any reason, and the UMWA and the BCOA may remove the Trustees appointed by them jointly, at any time for any reason. In the event of resignation, death, removal, inability or unwillingness to serve of a Trustee, the party(s) who appointed that Trustee shall appoint a successor. The UMWA designates one Trustee to serve as Co-Chairman and the BCOA designates one Trustee to serve as Co-Chairman. FORM 990, 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 Form 990 prior to signing and filing the form with the Internal Revenue Service. FORM 990, PART VI, SECTION B, LINE 12C Conflict of Interest Policy Compliance: The United Mine Workers of America Combined Benefit Fund 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. FORM 990, PART VI, SECTION B, LINES 15A & 15B COMPENSATION REVIEW AND APPROVAL PROCESS: THE UMWA COMBINED BENEFIT FUND ("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 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 JULY 2021. 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. FORM 990, PART VI, SECTION C, LINE 19 PUBLIC AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, WHISTLE BLOWING AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON REQUEST OR INSPECTION AT THE OFFICE OF THE ORGANIZATION. FORM 990, PART VII, SECTION A, COLUMN F ESTIMATED AMOUNT OF OTHER COMPENSATION FROM FILING AND RELATED ORGANIZATION: $3,255 INCLUDED IN OTHER COMPENSATION 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. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ 236,347 post-retirement changes, non-periodic pension cost $ (11,344) pension-related changes, non-periodic pension cost ------------ $ 225,003 TOTAL OTHER CHANGES IN NET ASSETS/FUND ============ UMWA 1993 Benefit Plan 2121 K Street NW STE 350 Washington DC 20037 521888497 health plan DC 501(c)(9) false UMWA 1992 Benefit Plan 2121 K Street NW STE 350 Washington DC 20037 521805437 health plan DC 501(c)(9) false UMWA Prefunded Benefit Plan 2121 K Street NW STE 350 Washington DC 20037 261508254 health plan 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 STE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(c)(6) false BOARD OF TRUSTEES UMWA COMBINED BENEFIT 2121 K STREET NW STE 350 WASHINGTON DC 20037 521805433 MANAGEMENT DC false AMHERST COAL CO ARCH OF ALABAMA INC- APOGEE ARCH OF WV INC ARCH ON THE GREEN INC BEATRICE POCAHONTAS COMPANY BOICH MINING COMPANY CEDAR COAL COMPANY CENTRAL OHIO COAL CO CHEVRON MINING INC CONSOLIDATION COAL COMPANY DRUMMOND COMPANY INC DUQUESNE LIGHT CO EASTERN ASSOCIATED COAL LLC FREEMAN UNITED COAL MINING COMPANY GREENWICH COLLIERIES HELEN MINING CO HERITAGE COAL COMPANY LLC HOBET MINING & CONSTR CO INC ISLAND CREEK COAL CO ITMANN COAL COMPANY KENTUCKY CARBON CORP KEYSTONE COAL MINING CORP PENN ALLEGH COAL CO INC QUARTO MINING COMPANY RUSHTON MINING CO SAGINAW MINING COMPANY SHARPLES COAL CORPORATION SOUTHERN OHIO COAL COMPANY TUNNELTON MINING CO U S STEEL MINING COMPANY LLC UNITED STATES FUEL COMPANY VP-5 MINING COMPANY WINDSOR COAL COMPANY false false false false false false false false false false false false false true true false false false true