2024-10-29T15:06:04-07:00 2023-12-31 990 2023-01-01 621548543 USW HRA FUND USWH 6153336343 1101 KERMIT DRIVE STE 800 NASHVILLE TN 37217 Carolyn Adams-Rossignol Executive Director 6153336343 2024-10-29 1 2023 2024-10-15 13:58:12Z Carolyn Adams-Rossignol 1101 Kermit Drive Ste 800 Nashville TN 37217 49177563 0 X WWW.USWBENEFITFUNDS.COM X VEBA 1994 TN HEALTH CARE PROGRAM: Benefit payments made through a health reimbursement arrangement that reimburses approximately 2,765 participants, retirees or their dependents for eligible medical expenses that are tax deductible under Internal Revenue Code section 213. 2 2 0 0 0 0 0 0 3053326 3090383 1325768 1533439 0 0 4379094 4623822 0 0 3492734 3678320 0 0 0 0 0 213495 730202 3706229 4408522 672865 215300 45647045 48607970 551543 916726 45095502 47691244 HEALTH CARE PROGRAM: BENEFIT PAYMENTS MADE THROUGH A HEALTH REIMBURSEMENT ARRANGEMENT THAT REIMBURSES APPROXIMATELY 2,765 PARTICIPANTS, RETIREES OR THEIR DEPENDENTS FOR ELIGIBLE MEDICAL EXPENSES THAT ARE TAX DEDUCTIBLE UNDER INTERNAL REVENUE CODE SECTION 213. 0 0 4350331 3090383 PARTICIPATING EMPLOYER CONTRIBUTIONS: BENEFIT PAYMENTS TO PARTICIPANTS FOR REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES UNDER INTERNAL REVENUE CODE SECTION 213. 0 0 -160918 GROSS AMOUNT FROM SALES OF ASSETS OTHER THAN INVENTORY: REALIZED LOSS ON SALES OF INVESTMENTS OF PARTICIPATING EMPLOYER CONTRIBUTIONS HELD IN TRUST TO REIMBURSE PARTICIPANTS FOR ELIGIBLE MEDICAL EXPENSES UNDER INTERNAL REVENUE CODE SECTION 213. 0 0 0 4350331 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 0 0 0 0 0 0 0 0 0 X 2 2 1 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X X Carolyn Adams-Rossignol 6153335796 1101 KERMIT DRIVE STE 800 NASHVILLE TN 37217 CAROLYN ADAMS-ROSSIGNOL EXECUTIVE DIRECTOR 1.06 33.94 X 0 152601 55049 CHARLES KNIGHT DEPUTY EXECUTIVE DIRECTOR 0.23 34.77 X 0 155160 46958 Jenny Lee Controller 2.18 32.82 X 0 142689 45467 DOUG CORZINE IT MANAGER 0.25 34.75 X 0 123294 43451 TERRENCE SPROULE SECRETARY 0.4 50.00 X 0 0 0 MARK RHODES CHAIRMAN 2.00 50.00 X 0 0 0 0 573744 190925 4 0 1 0 0 0 Participating Employer Contributions 900099 3090383 3090383 0 0 0 0 0 0 3090383 1694357 1694357 0 0 0 0 0 0 0 0 0 0 0 0 44392823 0 44553741 0 -160918 0 -160918 -160918 0 0 0 4623822 4623822 0 0 X 0 0 0 3678320 0 0 0 0 0 0 0 33487 21328 0 0 69698 578192 0 4116 0 0 0 973 0 0 0 0 0 16576 5832 4408522 0 0 0 239798 53942 869548 1812078 0 0 0 605574 599760 0 0 5281 4352 43867965 46056669 0 0 0 58879 81169 45647045 48607970 551543 916726 0 0 551543 916726 X 0 0 0 0 45095502 47691244 45095502 47691244 45647045 48607970 215300 2380442 0 0 0 0 X 0 1 X 0 0 0 0 X 7004263 2380441 0 0 0 2380441 4623822 0 0 0 4623822 4408522 0 0 0 0 0 4408522 0 0 0 4408522 Schedule D, Part X, Line 2 U.S. GAAP requires Fund management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Fund management has analyzed the tax positions taken by the Fund, and has concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 CHARLES KNIGHT DEPUTY EXECUTIVE DIRECTOR 0 155160 0 0 0 0 0 16279 0 30679 0 202118 0 0 CAROLYN ADAMS-ROSSIGNOL EXECUTIVE DIRECTOR 0 152601 0 0 0 0 0 15995 0 39054 0 207650 0 0 DOUG CORZINE IT MANAGER 0 123294 0 0 0 0 0 12887 0 30565 0 166746 0 0 Jenny Lee Controller 0 142689 0 0 0 0 0 14950 0 30517 0 188156 0 0 Form 990, Part VI, Section A, Line 2 The Officers of the USW HRA Fund are employed by an Organization in which a Trustee of the USW HRA Fund is also a Trustee. Form 990, Part VI, Section A, Line 7a Under the terms of the governing document, employer trustees have the power to appoint other employer trustees. (Union trustees are appointed by the United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, and Allied Industrial and Service Workers International Union). Form 990, Part VI, Section A, Line 8b The USW HRA Fund has no Committees with authority to act on behalf of the Board of Trustees. Form 990, Part VI, Section B, Line 11b The form 990 is prepared by the USW HRA Fund's administrators, and is presented to the trustees for their approval prior to filing the form with the IRS. Form 990, Part VI, Section B, Line 12c All Trustees, Key Employees, and Officers, if applicable, are required to complete an annual conflict of interest questionnaire. Completed questionnaires are submitted to the Board of Trustees for review. Form 990, Part VI, Section C, Line 19 The Fund is administered in compliance with ERISA's Conflict of Interest provisions, which can be found in section 404 and 408 of ERISA. Governing documents and financial information can be found on the Fund's website, www.USWBenefitFunds.com. Copies of the Fund's Conflict of Interest and Whistleblower policies are available upon request. Form 990, Part IX, Line 11g The Fund has entered into an agreement to share the cost of administrative services for the operations of the Fund with those of the PACE Industry Union-Management Pension Fund ("PIUMPF"). The costs allocated to the Fund are determined via specific identification of direct expenses of the Fund and the appropriate allocation of PIUMPF's salaries, benefits, and other common expenses. The Fund records such allocated costs in administrative expenses in the accompanying financial statements. PACE INDUSTRY UNION-MANAGEMENT PENSION FUND 1101 KERMIT DRIVE STE 800 NASHVILLE TN 37217 621132799 TAFT-HARTLEY TRUST FUND TN 414(J)/501(A) N/A 0 STEELWORKERS CHARITABLE AND EDUCATIONAL ORGANIZATION 60 Blvd of The Allies Rm 904 PITTSBURGH PA 15222 830400973 ADMINISTERS GRANTS TO EDUCATE AND TRAIN WORKERS ON HEALTH, SAFETY AND ENVIRONMENTAL ISSUES PA 501(C)(3) I N/A 0 Clearwater Paper Corporation 601 W Riverside Ave Ste 1100 Spokane WA 99201 203594554 Tissue Manufacturing DE N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 PACE INDUSTRY UNION-MANAGEMENT PENSION FUND p 563942 Cost sharing agreement. PACE INDUSTRY UNION-MANAGEMENT PENSION FUND s 47550 Contributions based on hours worked by employees that are covered under the plan as specified in the collective bargaining agreement and standard form of agreement. STEELWORKERS CHARITABLE AND EDUCATIONAL ORGANIZATION s 85600 Contributions based on hours worked by employees that are covered under the plan as specified in the collective bargaining agreement and standard form of agreement. Clearwater Paper Corporation s 2957233 Contributions based on hours worked by employees that are covered under the plan as specified in the collective bargaining agreement and standard form of agreement.