Civic Intelligence

Special Metals Corporation Retiree Benefits Trust

EIN 20-0508764 • 501(c)9 • Pittsburgh, PA

View Organization Page

Profile

To provide healthcare coverage and other

60 Blvd Of The Allies 5th FLPittsburgh, PA 15222

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

86th percentile

37%

Higher net margin than 86% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$12,848

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-20%

Faster revenue growth than 8% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$141,983,791

Up $17,076,036 (+14%) from 2023

Liabilities

Down

$70,511

Down $3,999 (-5.4%) from 2023

Net Assets

Up

$141,913,280

Up $17,080,035 (+14%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin86th percentile

Revenue

Down

$7,355,095

Down $1,812,738 (-20%) from 2023

Expenses

Up

$4,629,217

Up $739,541 (+19%) from 2023

Net Income

Down

$2,725,878

Down $2,552,279 (-48%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2010: $72,120,897Liabilities 2010: $67,367Net Assets 2010: $72,053,5302010Assets 2011: $72,107,673Liabilities 2011: $70,932Net Assets 2011: $72,036,7412011Assets 2012: $77,663,888Liabilities 2012: $98,453Net Assets 2012: $77,565,4352012Assets 2013: $84,815,073Liabilities 2013: $75,566Net Assets 2013: $84,739,5072013Assets 2014: $90,088,428Liabilities 2014: $87,304Net Assets 2014: $90,001,1242014Assets 2015: $89,617,956Liabilities 2015: $83,641Net Assets 2015: $89,534,3152015Assets 2016: $91,355,597Liabilities 2016: $97,015Net Assets 2016: $91,258,5822016Assets 2017: $102,126,747Liabilities 2017: $212,346Net Assets 2017: $101,914,4012017Assets 2018: $103,718,761Liabilities 2018: $81,789Net Assets 2018: $103,636,9722018Assets 2019: $115,307,331Liabilities 2019: $112,498Net Assets 2019: $115,194,8332019Assets 2020: $128,165,974Liabilities 2020: $62,231Net Assets 2020: $128,103,7432020Assets 2021: $140,267,320Liabilities 2021: $125,893Net Assets 2021: $140,141,4272021Assets 2022: $121,145,044Liabilities 2022: $56,836Net Assets 2022: $121,088,2082022Assets 2023: $124,907,755Liabilities 2023: $74,510Net Assets 2023: $124,833,2452023Assets 2024: $141,983,791Liabilities 2024: $70,511Net Assets 2024: $141,913,2802024

Highlighted filing

2024

Assets$141,983,791
Liabilities$70,511
Net Assets$141,913,280
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0Expenses 2010: $3,491,1052010Expenses 2011: $3,439,0042011Expenses 2012: $3,054,6432012Expenses 2013: $3,430,1902013Revenue 2014: $3,807,126Expenses 2014: $3,487,893Net Income 2014: $319,2332014Revenue 2015: $4,394,920Expenses 2015: $3,735,034Net Income 2015: $659,8862015Revenue 2016: $4,076,446Expenses 2016: $3,536,785Net Income 2016: $539,6612016Revenue 2017: $4,947,508Expenses 2017: $3,668,030Net Income 2017: $1,279,4782017Revenue 2018: $7,496,844Expenses 2018: $3,586,731Net Income 2018: $3,910,1132018Revenue 2019: $3,864,539Expenses 2019: $2,661,919Net Income 2019: $1,202,6202019Revenue 2020: $8,292,048Expenses 2020: $3,242,304Net Income 2020: $5,049,7442020Revenue 2021: $7,898,204Expenses 2021: $3,130,892Net Income 2021: $4,767,3122021Revenue 2022: $6,086,745Expenses 2022: $3,171,722Net Income 2022: $2,915,0232022Revenue 2023: $9,167,833Expenses 2023: $3,889,676Net Income 2023: $5,278,1572023Revenue 2024: $7,355,095Expenses 2024: $4,629,217Net Income 2024: $2,725,8782024

Highlighted filing

2024

Revenue$7,355,095
Expenses$4,629,217
Net Income$2,725,878
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$141,983,791
Liabilities
$70,511
Net assets
$141,913,280
Revenue
$7,355,095
Expenses
$4,629,217
Net income
$2,725,878
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$142$0.07$142$7.36$4.63$2.73
2023Summary only. Only limited summary data is available for this year.$125$0.07$125$9.17$3.89$5.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$121$0.06$121$6.09$3.17$2.92
2021Summary only. Only limited summary data is available for this year.$140$0.13$140$7.90$3.13$4.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$128$0.06$128$8.29$3.24$5.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$115$0.11$115$3.86$2.66$1.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$104$0.08$104$7.50$3.59$3.91
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$102$0.21$102$4.95$3.67$1.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$91.4$0.10$91.3$4.08$3.54$0.54
2015Detailed filing. Detailed filing data is available for this year.$89.6$0.08$89.5$4.39$3.74$0.66
2014Detailed filing. Detailed filing data is available for this year.$90.1$0.09$90.0$3.81$3.49$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$84.8$0.08$84.7$3.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.7$0.10$77.6$3.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.1$0.07$72.0$3.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.1$0.07$72.1$3.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Mar 17, 2025
Return Version
2023v6.0
Gross Receipts
$55,078,011
Mission and Program Overview

Mission

To provide healthcare coverage and other

To provide healthcare coverage and other welfare benefits to certain retired employees of special metals corporation, its predecessors and any other corporation with respect to which it assumed retiree benefit obligations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$124,833,245$141,913,280▲ $17,080,035
Investments in Publicly Traded Securities$59,027,829$76,348,009▲ $17,320,180
Investments Other Securities$65,243,256$64,368,563▼ $874,693
Savings and Temporary Cash Investments$273,901$919,431▲ $645,530
Cash and Non-Interest-Bearing Accounts$296,647$283,941▼ $12,706
Prepaid Expenses and Deferred Charges$10,937$9,952▼ $985
Total Assets$124,907,755$141,983,791▲ $17,076,036
Other Assets Total$55,185$53,895▼ $1,290
Liabilities
Accounts Payable and Accrued Expenses$74,510$70,511▼ $3,999
Total Liabilities$74,510$70,511▼ $3,999
Net Assets / Fund Balance
Total Net Assets Fund Balance$124,833,245$141,913,280▲ $17,080,035
Total Liabilities and Net Assets / Fund Balance$124,907,755$141,983,791▲ $17,076,036

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$28,781,351--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleBaseTotal
Jeanette StumpTrustee$12,848$12,848
Howard KlineTrustee$10,848$10,848
James CarneyTrustee$10,848$10,848
Randall MooreTrustee$10,848$10,848
Robert AdkinsTrustee$10,848$10,848

Highest Paid Contractors

ContractorServicesLocationCompensation
Trowe PriceInvestment Mgmnt100 EPRATT ST, Baltimore, MD 21202$242,893
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$7,355,095
Other Revenue
$0
Change in Net Assets
$2,725,878

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,092,337
Revenue Not Reported on Financial Statements
$262,758
Revenue Not Reported on Form 990
$14,354,157
Total Revenue per Audited Statements
$21,446,494
Total Revenue per Form 990
$7,355,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,763
Salaries, Compensation, and Employee Benefits$58,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$0--$4,120,223
Fees for Service Investment Mgmnt Fees$0$0$0$262,758
Fees for Services Other$0$0$0$121,269
Current Officers, Directors, Trustees, and Key Employees$0$0$0$58,231
Insurance$0$0$0$31,677
Fees for Services Accounting$0$0$0$23,100
Fees for Services Legal$0$0$0$6,778
Office Expenses$0$0$0$3,181
Other Expenses$0$0$0$1,396
Conferences and Meetings$0$0$0$604
Total Functional Expenses$0$0$0$4,629,217

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,629,217
Expenses per Audited Statements$4,366,459
Total Expenses per Audited Statements$4,366,459
Expenses Not Reported on Financial Statements$262,758
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Special Metals Corporation Retiree Benefits Trust
EIN
20-0508764
Phone
4122012242
Address
60 BLVD OF THE ALLIES 5TH FL, PITTSBURGH, PA 15222

Signing Officer

Name
Jeanette Stump
Title
Trustee
Phone
4122012242
Signed
2025-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeanette Stump
Formed
2003
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
McElhaney & Associates LLC
Address
1725 Washington Rd Ste 509, Pittsburgh, PA 15241
Preparer
F E McElhaney Jr
Phone
4128313812
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“A draft of the form 990 was circulated by e-mail for review to all members of the board of trustees before filing”

Pt VI, Line 19

“Form 990 available upon request”

Raw XML Appendix333 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt074510
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt070511
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTHCARE COVERAGE AND OTHER WELFARE BENEFITS TO CERTAIN RETIRED EMPLOYEES OF SPECIAL METALS CORPORATION, ITS PREDECESSORS AND ANY OTHER CORPORATION WITH RESPECT TO WHICH IT ASSUMED RETIREE BENEFIT OBLIGATIONS.
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt00
IRS990/BenefitsToMembersGrp/TotalAmt04120223
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CENTRAL DATA SERVICES
IRS990/BooksInCareOfDetail/PhoneNum04122010152
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt060 BLVD OF THE ALLIES 5TH FL
IRS990/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015222
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0124833245
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0141913280
IRS990/CashNonInterestBearingGrp/BOYAmt0296647
IRS990/CashNonInterestBearingGrp/EOYAmt0283941
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt058231
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt00
IRS990/ConferencesMeetingsGrp/TotalAmt0604
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0242893
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0100 EPRATT ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BALTIMORE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd021202
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0TROWE PRICE
IRS990/ContractorCompensationGrp/ServicesDesc0INVESTMENT MGMNT
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt04120223
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07355095
IRS990/CYOtherExpensesAmt0450763
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02725878
IRS990/CYSalariesCompEmpBnftPaidAmt058231
IRS990/CYTotalExpensesAmt04629217
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07355095
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO PROVIDE HEALTHCARE COVERAGE AND OTHER WELFARE BENEFITS TO CERTAIN RETIRED EMPLOYEES OF SPECIAL METALS CORPORATION, ITS PREDECESSORS AND ANY OTHER CORPORATION WITH RESPECT TO WHICH IT ASSUMED RETIREE BENEFIT OBLIGATIONS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt023100
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt06778
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt0121269
IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0262758
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JEANETTE STUMP
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT ADKINS
IRS990/Form990PartVIISectionAGrp/PersonNm2HOWARD KLINE
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES CARNEY
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDALL MOORE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt012848
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110848
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210848
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt310848
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt410848
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt02925594
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt050648510
IRS990/GrossReceiptsAmt055078011
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt031677
IRS990/InvestmentIncomeGrp/ExclusionAmt04429501
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04429501
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt065243256
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt064368563
IRS990/InvestmentsPubTradedSecGrp/BOYAmt059027829
IRS990/InvestmentsPubTradedSecGrp/EOYAmt076348009
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt047722916
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HEALTHCARE COVERAGE AND OTHER WELFARE BENEFITS TO CERTAIN RETIRED EMPLOYEES OF SPECIAL METALS CORPORATION, ITS PREDECESSORS AND ANY OTHER CORPORATION WITH RESPECT TO WHICH IT ASSUMED RETIREE BENEFIT OBLIGATIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0124833245
IRS990/NetAssetsOrFundBalancesEOYAmt0141913280
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02925594
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02925594
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt014354157
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt03181
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt055185
IRS990/OtherAssetsTotalGrp/EOYAmt053895
IRS990/OtherExpensesGrp/Desc0IFEBP MEMBERSHIP
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/TotalAmt01396
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010937
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09952
IRS990/PrincipalOfficerNm0JEANETTE STUMP
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03427157
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