2025-11-17T09:15:29-06:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 800 TYSONS VA 22102 990 2024-01-01 521805437 United Mine Workers of America 1992 Benefit Plan % ANNA AMSELLE UNIT 2025212200 2121 K STREET NW Suite 350 WASHINGTON DC 200371879 MICHEAL W BUCKNER CHAIRMAN 2025212200 2025-11-14 true true RICHARD L RUVELSON P00234075 3012726000 2025-11-14 2024 2025-03-06 01:10:19Z MICHEAL W BUCKNER 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 132707821 false X WWW.UMWAFUNDS.ORG X 1993 DC TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE. 4 0 3 0 0 0 0 0 88181520 84294484 2869078 3524083 0 0 91050598 87818567 0 0 78524550 71950233 111540 168863 0 0 0 9578747 9841847 88214837 81960943 2835761 5857624 53787304 45002468 39923515 25306161 13863789 19696307 X SEE SCHEDULE O false false SERVES AS A TRUST FOR A MULTIEMPLOYER WELFARE PLAN THAT PROVIDES 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 3 true false false false false false false false false X 4 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 SUITE 350 WASHINGTON DC 200371879 X PAUL PICCOLINI TRUSTEE 5.0 18.25 X 40000 100000 13989 MICHEAL W BUCKNER TRUSTEE 6.0 14.25 X 30000 60000 5955 LORRAINE LEWIS EXECUTIVE DIRECTOR 3.33 14.59 X 75708 0 11391 CARLO TARLEY TRUSTEE 9.0 0.0 X 70000 0 12682 MICHAEL O MCKOWN TRUSTEE 2.0 18.25 X 0 42000 0 ANNA AMSELLE DIRECTOR OF FINANCE 3.75 16.12 X 27891 0 1526 243599 202000 45543 0 false true true UMWA 1974 PENSION PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 75039 ADMIN SERVICES 2692751 HEALTHSMART BENEFIT SOLUTIONS 222 W LAS COLINAS BLVD 400N IRVING TX 75039 CONTRACT ADMIN 2203345 KEYSTONE PEER REVIEW ORGANIZATION I 777 EAST PARK DRIVE HARRISBURG PA 17111 GERIATRIC CARE MGT 2100637 3 0 LEGISLATED TRANSFER 900099 54315287 54315287 MEDICARE REIMBURSEMENTS 525100 26888657 26888657 EMPLOYER BENEFIT PREMIUMS 525100 3081302 3081302 COBRA PREMIUMS 525100 9238 9238 84294484 3413337 0 0 3413337 0 0 0 0 0 45000000 44889254 110746 110746 110746 0 0 0 0 0 0 0 0 0 0 87818567 84294484 0 3524083 0 0 0 71950233 156722 0 0 0 0 12141 0 1517684 173346 0 0 0 4683965 0 102339 173683 0 246556 40670 0 4510 26296 0 17441 54427 ALLOC SALARIES,TAXES, BENEFITS 2692751 ALL OTHER EXPENSES 108179 81960943 0 0 7047840 4290351 0 0 34215 7233 0 0 0 0 0 0 0 0 0 0 0 0 43608114 36719724 0 0 0 0 0 0 3097135 3985160 53787304 45002468 9686498 10025642 0 0 7561303 6742687 0 0 0 0 0 0 0 0 0 0 22675714 8537832 39923515 25306161 X 0 0 0 0 13863789 19696307 13863789 19696307 53787304 45002468 X 5857624 158794 -183900 X false true X true false REBATES RECEIVABLE 3944565 ACCRUED INTEREST 33910 DUE FROM BROKER 6685 3985160 0 DUE TO OFFICE OF SURFACE MINING 5877425 DUE TO CTR FOR MEDICARE & MEDICAID 2660407 8537832 X 61088704 158794 158794 60929910 26888657 26888657 87818567 55072286 -26888657 -26888657 81960943 81960943 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 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, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION 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. 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 BUT NOT INCLUDED ON F/S: $26,888,657 REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS. PART XII, LINE 2D - OTHER EXPENSES AND LOSSES PER AUDITED F/S: $(26,888,657) REIMBURSEMENTS NETTED ON F/S IN DEDUCTIONS. false false false LORRAINE LEWIS EXECUTIVE DIRECTOR 72115 0 1350 0 2243 0 6854 0 4537 0 87099 0 0 0 PAUL PICCOLINI TRUSTEE 40000 100000 0 0 0 0 1200 3000 1958 7831 43158 110831 0 0 ANNA AMSELLE DIRECTOR OF FINANCE 26944 0 800 0 147 0 473 0 1053 0 29417 0 0 0 PART I, LINE 3 - ESTABLISHING THE COMPENSATION OF THE EXECUTIVE DIRECTOR: THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS ESTABLISHED BY A RELATED ORGANIZATION, WHICH USES A COMPENSATION SURVEY/STUDY IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION PART II, COLUMN C - DEFERRED COMPENSATION: $6,713 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 III, LINE 1 ORGANIZATION MISSION: TO PROVIDE HIGH QUALITY DELIVERY OF CONTRACTUALLY AND STATUTORILY MANDATED BENEFITS TO ELIGIBLE BENEFICIARIES IN THE MOST EFFICIENT AND EFFECTIVE MANNER POSSIBLE ESTABLISHED BY THE COAL INDUSTRY RETIREE HEALTH BENEFIT ACT OF 1992 FOR RETIREES COVERED UNDER A COLLECTIVE BARGAINING AGREEMENT WITH SIGNATORY EMPLOYERS. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS: TRUSTEES MICHEAL W BUCKNER AND MICHAEL MCKOWN ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1974 PENSION PLAN, AND THE UNITED MINE WORKERS OF AMERICA CASH DEFERRED SAVINGS PLAN OF 1988. TRUSTEES MICHEAL W BUCKNER, MICHAEL MCKOWN, AND PAUL PICCOLINI ARE TRUSTEES OF THE UNITED MINE WORKERS OF AMERICA 1993 BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA COMBINED BENEFIT PLAN, THE UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN, AND THE UNITED MINE WORKERS OF AMERICA PREFUNDED BENEFIT PLAN. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OR APPOINTMENT OF GOVERNING BODY: PURSUANT TO THE UNITED MINE WORKERS OF AMERICA 1992 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. 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 (BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM) FORM 990 PRIOR TO THE SIGNING AND FILING OF 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 1992 BENEFIT PLAN REQUESTS TRUSTEES AND 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 1992 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 2024. 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 POLICY, WHISTLE BLOWING AND AUDITED 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: $7,893 INCLUDED IN OTHER COMPENSATION 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. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: $ (334,670) postretirement benefit-related changes $ 150,770 pension-related changes ------------ $ (183,900) total other changes ============ UMWA 1993 BENEFIT PLAN 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521888497 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 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 SUITE 255 WASHINGTON DC 20006 520906130 TRADE ASSOC DC 501(C)(6) false BOARD OF TRUSTEES UMWA 1992 BENEFIT 2121 K STREET NW SUITE 350 WASHINGTON DC 20037 521805437 MANAGEMENT DC false ENERGY COAL INCOME PARTNERSHIP AMHERST COAL CO ARCH OF ALABAMA INC - APOGEE ARCH OF KENTUCKY INC - APOGEE BELVA COAL CO INC BLUE CREEK COAL COMPANY INC BLUESTONE COAL CORPORATION BOSSCO INC BUFFALO MINING CO CARPENTERTOWN COAL & COKE CENTRAL APPALACHIAN COAL CO CENTRAL OHIO COAL CO CHEVRON MINING INC CHILDRESS SERVICE CORP CLASSIC COAL CORPORATION CLINCHFIELD COAL CO COMMERCIAL LAND COMPANY INC CONSOLIDATION COAL COMPANY DIME COAL CO INC DONALDSON MINE COMPANY DRUMMOND COMPANY INC DUQUESNE LIGHT CO EASTERN ASSOCIATED COAL LLC EASTERN COAL CORP ELKAY MINING CO ENOXY COAL CO INC FLAT GAP MINING INC FREEMAN UNITED COAL MINING COMPANY GATEWAY COAL COMPANYCHEMICAL LAND HOLD HARMAN MINING CORPORATION HERITAGE COAL COMPANY LLC INLAND STEEL COAL CO ISLAND CREEK COAL CO KENTLAND-ELKHORN CORPORTION KING KNOB COAL CO INC LEFT BEAVER COAL CO-CLIFFS LESLIE COAL MINING COMPANY MCINNES COAL MINING CO MEAD CORPORATION MERLO CHARLES J INC NAVARO MINING INC NORTH AMERICAN COAL CORP NORTH BRANCH COAL CO OAK GROVE COAL COMPANY INC POCAHONTAS FUEL CO INC REITZ COAL CO RELIABLE COAL CORP RIDGELAND CO INC ROCHESTER & PITTSBURGH COAL CO ROYAL COAL CO SEWELL COAL COMPANY INC SHACKLEFORD COAL CO INC SHREWSBURY COAL COMPANY STELCO COAL CO TRIPLE J TRUCKING CO INC US STEEL MINING COMPANY LLC UNION CARBIDE CORP UPSHUR COALS CORPORATION false false false false false false false false false false false false false true true false false false true