2024-11-15T15:29:53-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 461202594 CENTURY ALUMINUM HAWESVILLE RETIREE HEALTH CARE REIMBURSEMENT TRUST % GALLAGHER BENEFIT SERVICES I CENT 4125622530 FIVE GATEWAY CENTER PITTSBURGH PA 15222 RICHARD BREAN COMMITTEE MEMBER 4125622530 2024-10-28 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z RICHARD BREAN FIVE GATEWAY CENTER PITTSBURGH PA 15222 851147 false X N/A X 2012 PA TO PROVIDE CERTAIN POST-RETIREMENT healthcare BENEFITS FOR CERTAIN RETIREES OF THE CENTURY ALUMINUM OF kentucky gp PLANT AS PER THE COLLECTIVE BARGAINING AGREEMENT WITH USW. 4 3 0 0 0 0 0 0 555011 224547 501780 569624 0 0 1056791 794171 0 0 133053 336705 4000 6000 0 0 0 244098 134562 381151 477267 675640 316904 13442779 14836711 33075 11715 13409704 14824996 THE TRUST OPERATES TO PROVIDE CERTAIN POST-RETIREMENT HEALTHCARE BENEFITS FOR CERTAIN RETIREES OF THE CENTURY ALUMINUM OF KENTUCKY GP PLANT AS PER THE COLLECTIVE BARGAINING AGREEMENT WITH USW. false false PROVIDE REIMBURSEMENT FOR MEDICAL, PRESCRIPTION DRUG, DENTAL, VISION AND OTHER PERMISSIBLE HEALTH CARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES. false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false X 4 3 false false false false false true false true false false false true true true true true true false false false X GALLAGHER BENEFIT SERVICES I 5098385571 906 WEST 2ND AVE STE 400 SPOKANE WA 99201 X CHAD APALISKI COMMITTEE MEMBER 1.0 40.0 X 0 112332 0 ANNE LOFASO COMMITTEE MEMBER 1.0 0.0 X 3000 0 0 SIMONE ROCKSTROH COMMITTEE MEMBER 1.0 0.0 X 3000 0 0 RICHARD BREAN COMMITTEE CHAIR 1.0 0.0 X X 0 0 0 6000 112332 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 525100 80258 80258 EXPENSE REIMBURSEMENT 525100 144289 144289 224547 570609 570609 0 0 0 0 0 55991 56976 -985 -985 -985 0 0 0 0 0 0 0 0 0 0 794171 224547 0 569624 X 0 0 0 336705 6000 0 0 0 0 0 0 52811 23418 0 0 46603 0 0 0 0 0 0 0 0 0 0 0 0 11616 PCORI FEE 105 OTHER FEE 9 477267 0 0 6024925 6243762 0 0 7796 0 0 0 0 0 0 0 0 0 0 0 0 0 7410058 8592949 0 0 0 0 0 0 0 0 13442779 14836711 33075 11715 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33075 11715 X 13409704 14824996 0 0 0 0 13409704 14824996 13442779 14836711 316904 1098388 X false true X false false 0 0 X 1892559 1098388 1098388 794171 794171 477267 477267 477267 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America requires management to evaluate tax positions taken and recognize a tax liability if the entity has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has evaluated the tax positions taken by the Plan and 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 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. In addition, there have been no tax related interest or penalties for the period presented in these financial statements. PART VI, SECTION A, LINE 7A - APPOINTMENT OF TRUSTEES: THE COMMITTEE IS COMPRISED OF FOUR INDIVIDUALS, CONSISTING OF TWO USW MEMBERS AND TWO COMPANY MEMBERS. THE USW MEMBERS SHALL SERVE AT THE DISCRETION OF THE USW INTERNATIONAL PRESIDENT AND MAY BE REMOVED OR REPLACED AT ANY TIME BY WRITTEN NOTICE FROM THE USW INTERNATIONAL PRESIDENT TO THE COMMITTEE. ANY COMPANY MEMBER THAT RESIGNS SHALL BE REPLACED BY THE REMAINING COMPANY MEMBER. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: THE ORGANIZATION HAS NO OTHER COMMITTEES OUTSIDE OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT COPY IS FORWARDED TO THE COMMITTEE FOR THEIR REVIEW. UPON APPROVAL OF THE FORM 990 COPY, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: ALL COMMMITTEE MEMBERS AND EMPLOYEES OF THE THIRD-PARTY ADMINISTRATOR ("COVERED PERSONS") THAT ROUTINELY WORK ON MATTERS RELATED TO THE TRUST ARE TO MAINTAIN LISTS OF ANY OWNERSHIP INTERESTS OR COMPENSATION ARRANGEMENTS BY THEM OR THEIR IMMEDIATE FAMILY IN ANY TRUST VENDOR OR TRUST INVESTMENT AND WHERE DEEMED A PERSON BECOMES AWARE OF SUCH CONFLICT, THEY MUST IMMEDIATELY NOTIFY THE CHAIR OF THE TRUST. THE CHAIR IS RESPONSIBLE FOR MONITORING COMPLIANCE AND ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND MUST MAKE AN ANNUAL REPORT TO THE COMMITTEE CONCERNING COMPLIANCE WITH THE POLICY. EACH COVERED PERSON IS REQUIRED TO SIGN A STATEMENT THAT AFFIRMS THAT THEY: A) HAVE RECEIVED A COPY OF THE POLICY B) HAVE READ AND UNDERSTAND THE POLICY C) HAVE AGREED TO COMPLY WITH THE POLICY PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS: THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. USW INTERNATIONAL UNION AFL-CIO CLC 60 BOULEVARD OF THE ALLIES PITTSBURGH PA 15222 250818080 LABOR UNION PA 501(C)(5) false CENTURY ALUMINUM COMPANY NA false false false false false false false false false false false false false false false false false false true