Civic Intelligence

Cliffs Empire Iron Mining Ptnrs Ret Ben

EIN 34-1773468 • 501(c)9 • Pittsburgh, PA

Profile

Cliffs empire iron mining partnership retiree benefits trust provides medical benefits to cliffs empire mining partnership retirees.

C/O The Bnym PO Box 535007Pittsburgh, PA 15253-5007

n/A

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

90th percentile

48%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

51st percentile

$42,933

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

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

Asset Growth

36th percentile

2.5%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

99th percentile

648%

Faster revenue growth than 99% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$205,613,357

Up $5,088,972 (+2.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$205,613,357

Up $5,088,972 (+2.5%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin90th percentile

Revenue

Up

$10,617,089

Up $9,197,918 (+648%) from 2023

Expenses

Up

$5,528,117

Up $482,107 (+9.6%) from 2023

Net Income

Up

$5,088,972

Up $8,715,811 (+240%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$300M$200M$100M$0Assets 2013: $221,165,077Liabilities 2013: $0Net Assets 2013: $221,165,0772013Assets 2014: $221,032,234Liabilities 2014: $0Net Assets 2014: $221,032,2342014Assets 2015: $222,821,160Liabilities 2015: $539,868Net Assets 2015: $222,281,2922015Assets 2016: $216,874,987Liabilities 2016: $449,213Net Assets 2016: $216,425,7742016Assets 2017: $210,866,831Liabilities 2017: $410,660Net Assets 2017: $210,456,1712017Assets 2018: $206,099,726Liabilities 2018: $0Net Assets 2018: $206,099,7262018Assets 2019: $204,517,071Liabilities 2019: $0Net Assets 2019: $204,517,0712019Assets 2020: $216,429,432Liabilities 2020: $0Net Assets 2020: $216,429,4322020Assets 2021: $216,658,062Liabilities 2021: $0Net Assets 2021: $216,658,0622021Assets 2022: $204,151,224Liabilities 2022: $0Net Assets 2022: $204,151,2242022Assets 2023: $200,524,385Liabilities 2023: $0Net Assets 2023: $200,524,3852023Assets 2024: $205,613,357Liabilities 2024: $0Net Assets 2024: $205,613,3572024

Highlighted filing

2024

Assets$205,613,357
Liabilities$0
Net Assets$205,613,357
Open 2024 Filing

Operations Trend

Revenue Growth99th percentile

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

$40M$20M$0-$20MRevenue 2013: $38,821,656Expenses 2013: $10,595,321Net Income 2013: $28,226,3352013Revenue 2014: $13,578,778Expenses 2014: $13,711,030Net Income 2014: -$132,2522014Revenue 2015: $15,649,051Expenses 2015: $14,399,993Net Income 2015: $1,249,0582015Revenue 2016: $7,063,897Expenses 2016: $12,919,415Net Income 2016: -$5,855,5182016Revenue 2017: $16,243,690Expenses 2017: $22,213,293Net Income 2017: -$5,969,6032017Revenue 2018: $8,069,401Expenses 2018: $12,425,846Net Income 2018: -$4,356,4452018Revenue 2019: $11,749,239Expenses 2019: $13,331,894Net Income 2019: -$1,582,6552019Revenue 2020: $22,861,648Expenses 2020: $10,949,287Net Income 2020: $11,912,3612020Revenue 2021: $10,790,869Expenses 2021: $10,562,239Net Income 2021: $228,6302021Revenue 2022: -$2,955,540Expenses 2022: $9,551,298Net Income 2022: -$12,506,8382022Revenue 2023: $1,419,171Expenses 2023: $5,046,010Net Income 2023: -$3,626,8392023Revenue 2024: $10,617,089Expenses 2024: $5,528,117Net Income 2024: $5,088,9722024

Highlighted filing

2024

Revenue$10,617,089
Expenses$5,528,117
Net Income$5,088,972
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$205,613,357
Liabilities
$0
Net assets
$205,613,357
Revenue
$10,617,089
Expenses
$5,528,117
Net income
$5,088,972
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$206$0.00$206$10.6$5.53$5.09
2023Detailed filing. Detailed filing data is available for this year.$201$0.00$201$1.42$5.05$3.63
2022Detailed filing. Detailed filing data is available for this year.$204$0.00$204$2.96$9.55$12.5
2021Detailed filing. Detailed filing data is available for this year.$217$0.00$217$10.8$10.6$0.23
2020Detailed filing. Detailed filing data is available for this year.$216$0.00$216$22.9$10.9$11.9
2019Detailed filing. Detailed filing data is available for this year.$205$0.00$205$11.7$13.3$1.58
2018Detailed filing. Detailed filing data is available for this year.$206$0.00$206$8.07$12.4$4.36
2017Detailed filing. Detailed filing data is available for this year.$211$0.41$210$16.2$22.2$5.97
2016Detailed filing. Detailed filing data is available for this year.$217$0.45$216$7.06$12.9$5.86
2015Detailed filing. Detailed filing data is available for this year.$223$0.54$222$15.6$14.4$1.25
2014Detailed filing. Detailed filing data is available for this year.$221$0.00$221$13.6$13.7$0.13
2013Detailed filing. Detailed filing data is available for this year.$221$0.00$221$38.8$10.6$28.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$38,485,129
Mission and Program Overview

Mission

Cliffs empire iron mining partnership retiree benefits trust provides medical benefits to cliffs empire mining partnership retirees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$190,750,271$199,256,648▲ $8,506,377
Investments Other Securities$9,718,925$6,187,094▼ $3,531,831
Accounts Receivable$0$122,161▲ $122,161
Savings and Temporary Cash Investments$55,189$47,454▼ $7,735
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$200,524,385$205,613,357▲ $5,088,972
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$200,524,385$205,613,357▲ $5,088,972
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$200,524,385$205,613,357▲ $5,088,972
Total Liabilities and Net Assets / Fund Balance$200,524,385$205,613,357▲ $5,088,972
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleBaseTotal
The Bank of New York MellonTRUSTEE (See Schedule O)$42,933$42,933

Highest Paid Contractors

ContractorServicesLocationCompensation
SEI Investments CompanyInvestment Mgmt.1 Freedom Valley Drive, Oaks, PA 19456$353,440
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$10,617,089
Other Revenue
$0
Change in Net Assets
$5,088,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$367,040
Salaries, Compensation, and Employee Benefits$42,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,118,144
Fees for Service Investment Mgmnt Fees---$353,440
Current Officers, Directors, Trustees, and Key Employees---$42,933
Fees for Services Accounting---$13,600
Total Functional Expenses$0$0$0$5,528,117
International Activity

International Summary

Offices
0
Employees
0
Spending
$4,650,029

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestments-00$4,650,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Governance Explanations

Form 990, Part VI, Section A, Lines 1A & B & Part VII

“The bank of new york mellon serves as the sole directed trustee of this trust. The plan sponsor is cliffs natural resources, inc. The trust is administered by the plan sponsor in accordance with the terms of the trust agreement. As such the veba does not have a governing body that exercises discretion.”

Form 990, Part VI, Sections A & B, Lines 8, 12-15

“These questions are not applicable to the trust. Additionally, the trust does not have any employees, therefore, no processes related to employee compensation are in place.”

Form 990 Part VI Section B Line 11B

“Process for reviewing form 990 a complete electronic copy of the organization's form 990 was provided to the trustee for review prior to filing with the irs.”

Form 990, Part VI, Section C, Line 19

“As a 501(c)(9) organization the trust is not required to make the documents referenced in question 19 available to the general public.”

Form 990, Part VII, Section A, Line 1A, Column (B)

“AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS TRUSTEE, THE BANK OF NEW YORK MELLON PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR Cliffs Empire Iron Mining Ptnrs Ret Ben 15823-Empire. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH THE BANK OF NEW YORK MELLON'S AGREEMENT WITH CLIFFS NATURAL RESOURCES, INC.”

Filing and Contact Details

Filer

Filer Name
Cliffs Empire Iron Mining Ptnrs Ret Ben
EIN
34-1773468
In Care Of
% THE BANK OF NEW YORK MELLON
Phone
4122342242
Address
C/O THE BNYM PO BOX 535007, PITTSBURGH, PA 15253-5007

Signing Officer

Name
Shelly Paletta
Title
VP, Bnym, as Trustee
Phone
4122342242
Signed
2025-10-24

Organization Details

Principal Officer
The Bank of New York Mellon
Formed
2003
Legal Domicile
Ny
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Ernst & Young US Llp
Address
2100 ONE PPG PLACE, PITTSBURGH, PA 15222
Preparer
Eileen M Webb
Phone
4126447800
Raw XML Appendix372 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BANK OF NEW YORK MELLON SERVES AS THE SOLE DIRECTED TRUSTEE OF THIS TRUST. THE PLAN SPONSOR IS CLIFFS NATURAL RESOURCES, INC. THE TRUST IS ADMINISTERED BY THE PLAN SPONSOR IN ACCORDANCE WITH THE TERMS OF THE TRUST AGREEMENT. AS SUCH THE VEBA DOES NOT HAVE A GOVERNING BODY THAT EXERCISES DISCRETION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE QUESTIONS ARE NOT APPLICABLE TO THE TRUST. ADDITIONALLY, THE TRUST DOES NOT HAVE ANY EMPLOYEES, THEREFORE, NO PROCESSES RELATED TO EMPLOYEE COMPENSATION ARE IN PLACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS FOR REVIEWING FORM 990 A COMPLETE ELECTRONIC COPY OF THE ORGANIZATION'S FORM 990 WAS PROVIDED TO THE TRUSTEE FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AS A 501(C)(9) ORGANIZATION THE TRUST IS NOT REQUIRED TO MAKE THE DOCUMENTS REFERENCED IN QUESTION 19 AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS TRUSTEE, THE BANK OF NEW YORK MELLON PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR Cliffs Empire Iron Mining Ptnrs Ret Ben 15823-Empire. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH THE BANK OF NEW YORK MELLON'S AGREEMENT WITH CLIFFS NATURAL RESOURCES, INC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINES 1A & B & PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTIONS A & B, LINES 8, 12-15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART VI SECTION B LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A, COLUMN (B)
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MINING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CLIFFS NATURAL RESOURCES INC
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0200 Public Square Suite 3300
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Shelly Paletta
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP, BNYM, AS TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04122342242
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Cliffs Empire Iron Mining Ptnrs Ret Ben
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt015823-Empire
ReturnHeader/Filer/BusinessNameControlTxt0CLIF
ReturnHeader/Filer/EIN0341773468
ReturnHeader/Filer/InCareOfNm0% THE BANK OF NEW YORK MELLON
ReturnHeader/Filer/PhoneNum04122342242
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O THE BNYM PO BOX 535007
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02100 ONE PPG PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015222
ReturnHeader/PreparerPersonGrp/PhoneNum04126447800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Eileen M Webb
ReturnHeader/ReturnTs02025-10-24T14:58:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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