Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
EIN 37-6532569 • 501(c)9
Profile
Payment of specified death benefits to the dependents of certain kodak retirees and reimbursement of a portion of cobra premium costs for certain pre-65 retirees of kodak.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
53rd percentile
Higher debt load relative to assets than 53% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Assets
Down$81,593,658
Down $11,708,524 (-13%) from 2012
Liabilities
Up$2,182,165
Up $2,182,165 from 2012
Net Assets
Down$79,411,493
Down $13,890,689 (-15%) from 2012
Revenue
Down$1,578,724
Down $91,723,937 (-98%) from 2012
Expenses
Up$16,805,534
Up $16,805,055 (+3508362%) from 2012
Net Income
Down-$15,226,810
Down $108,528,992 (-116%) from 2012
Most recent year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
Payment of specified death benefits to the dependents of certain kodak retirees and reimbursement of a portion of cobra premium costs for certain pre-65 retirees of kodak.
This is a veba trust established to provide death benefits and medical care subsidy benefits to eligible former employees of eastman kodak company.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $93,302,182 | $93,302,182 | → $0 |
| Investments in Publicly Traded Securities | $0 | $66,388,520 | ▲ $66,388,520 |
| Investments Other Securities | $0 | $9,593,650 | ▲ $9,593,650 |
| Savings and Temporary Cash Investments | $7,499,580 | $5,065,677 | ▼ $2,433,903 |
| Prepaid Expenses and Deferred Charges | $0 | $35,360 | ▲ $35,360 |
| Accounts Receivable | $0 | $13,517 | ▲ $13,517 |
| Cash and Non-Interest-Bearing Accounts | - | $77 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $-13,890,689 | ▼ $13,890,689 |
| Total Assets | $93,302,182 | $81,593,658 | ▼ $11,708,524 |
| Other Assets Total | $85,802,602 | $496,857 | ▼ $85,305,745 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $0 | $2,182,165 | ▲ $2,182,165 |
| Total Liabilities | $0 | $2,182,165 | ▲ $2,182,165 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $93,302,182 | $79,411,493 | ▼ $13,890,689 |
| Total Liabilities and Net Assets / Fund Balance | $93,302,182 | $81,593,658 | ▼ $11,708,524 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $4,856,950 | - | - |
| Name | Title |
|---|---|
| Beverly James | Trustee |
| Dave Conrad | Trustee |
| Joe Miller | Trustee |
| Ken Doolittle | Trustee |
| Ken Hoffman | Trustee |
| Rita Metras | Trustee |
| Steve Kasiske | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $758,801 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $16,046,733 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $316,164 |
| Fees for Services Legal | - | - | - | $73,659 |
| Insurance | - | - | - | $36,355 |
| Other Expenses | - | - | - | $33,974 |
| Fees for Services Accounting | - | - | - | $11,000 |
| All Other Expenses | - | - | - | $2,621 |
| Total Functional Expenses | $0 | $0 | $0 | $16,805,534 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $16,805,534 |
| Total Expenses per Audited Statements | $16,805,534 |
| Total Expenses per Form 990 | $16,805,534 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A draft copy of the form 990 is presented to the board of trustees and the third party administrator for review and approval.”
“In the event a conflict of interest arises with a trustee, counsel shall make a recommendation as to whether or not a potential conflict of interest exists and whether the trustee must be excused from voting or attending the meeting. The remaining trustees then vote.”
“The board of trustees makes its governing documents and financial information available to the public upon request. It also posts certain governing documents on its website.”
“This question is not applicable to this organization, as it is a 501(c)(9) trust (voluntary employees beneficiary association). Additionally, it does not have employees and therefore, has no processes related to employee compensation.”
“The trustees created a finance committee, with specific powers and duties relating to the veba's independent audit program and internal control program. The committee meets on a regular basis, provides active oversight to the veba's financial and compliance activities, and reports to the full board of trustees. The board of trustees is directly responsible for the appointment and dismissal, evaluation, compensation, and oversight of the veba's independent accountant.”
“Generally accepted accounting principles require management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain tax position that more likely than not would not be sustained upon examination by the relevant taxing authorities. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of december 31, 2013, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan's tax returns are subject to examination by the taxing authorities, generally for three years after the filing date. No federal or state income taxes have been recorded for unrelated business taxable income (ubti), as none was incurred.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2182165 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 13517 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THIS IS A VEBA TRUST ESTABLISHED TO PROVIDE DEATH BENEFITS AND MEDICAL CARE SUBSIDY BENEFITS TO ELIGIBLE FORMER EMPLOYEES OF EASTMAN KODAK COMPANY. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2621 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 16046733 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | CHARLES W BREITSMAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4123252200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | THREE GATEWAY CENTER STE 1625 401 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | PITTSBURGH |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 15222 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 93302182 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 93302182 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 77 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 16046733 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1578724 |
| IRS990/CYOtherExpensesAmt | 0 | 758801 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -15226810 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 16805534 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1578724 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | POST-RETIREMENT SURVIVOR INCOME BENEFITS AND COBRA SUBSIDY BENEFITS TO ELIGIBLE KODAK RETIREES AND DEPENDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 73659 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 316164 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVE CONRAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BEVERLY JAMES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RITA METRAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOE MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEN HOFFMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEN DOOLITTLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | STEVE KASISKE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -705993 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 70802500 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 129605765 |
| IRS990/GrossReceiptsAmt | 0 | 202692982 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 36355 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2284717 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2284717 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 9593650 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 66388520 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 70802500 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 130311758 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PAYMENT OF SPECIFIED DEATH BENEFITS TO THE DEPENDENTS OF CERTAIN KODAK RETIREES AND REIMBURSEMENT OF A PORTION OF COBRA PREMIUM COSTS FOR CERTAIN PRE-65 RETIREES OF KODAK. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 93302182 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 79411493 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -705993 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -705993 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1336121 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 85802602 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 496857 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT ADMINISTRATOR |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | PRINTING & POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 3 | ACTUARY FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 135863 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 84398 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 64767 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 33974 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 35360 |
| IRS990/PrincipalOfficerNm | 0 | STEVE KASISKE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 161 |
| IRS990/PYOtherExpensesAmt | 0 | 479 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 93302500 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 93302182 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 479 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 93302661 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15226810 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -13890689 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 7499580 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5065677 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 16805534 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1336121 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 4736700 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 4856950 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | GOVT BOND - FHLMC MTN 1.250% 10/2/2019 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | GOVT BOND - FHLMC DEB 0.875% 3/7/2018 |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1336121 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1578724 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE FILING DATE. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR UNRELATED BUSINESS TAXABLE INCOME (UBTI), AS NONE WAS INCURRED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 9593650 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 16805534 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1578724 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2914845 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 16805534 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A DRAFT COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AND THE THIRD PARTY ADMINISTRATOR FOR REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IN THE EVENT A CONFLICT OF INTEREST ARISES WITH A TRUSTEE, COUNSEL SHALL MAKE A RECOMMENDATION AS TO WHETHER OR NOT A POTENTIAL CONFLICT OF INTEREST EXISTS AND WHETHER THE TRUSTEE MUST BE EXCUSED FROM VOTING OR ATTENDING THE MEETING. THE REMAINING TRUSTEES THEN VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF TRUSTEES MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. IT ALSO POSTS CERTAIN GOVERNING DOCUMENTS ON ITS WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THIS QUESTION IS NOT APPLICABLE TO THIS ORGANIZATION, AS IT IS A 501(C)(9) TRUST (VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION). ADDITIONALLY, IT DOES NOT HAVE EMPLOYEES AND THEREFORE, HAS NO PROCESSES RELATED TO EMPLOYEE COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE TRUSTEES CREATED A FINANCE COMMITTEE, WITH SPECIFIC POWERS AND DUTIES RELATING TO THE VEBA'S INDEPENDENT AUDIT PROGRAM AND INTERNAL CONTROL PROGRAM. THE COMMITTEE MEETS ON A REGULAR BASIS, PROVIDES ACTIVE OVERSIGHT TO THE VEBA'S FINANCIAL AND COMPLIANCE ACTIVITIES, AND REPORTS TO THE FULL BOARD OF TRUSTEES. THE BOARD OF TRUSTEES IS DIRECTLY RESPONSIBLE FOR THE APPOINTMENT AND DISMISSAL, EVALUATION, COMPENSATION, AND OVERSIGHT OF THE VEBA'S INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART VI, QUESTION 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990 PART XI, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1 | 0 | OFFICIAL COMMITTEE OF RETIRED EMPLOYEES OF EASTMAN KODAK COMPANY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | SEE PART VII, SUPPLEMENTAL INFORMATION (FINAL MEETING OCCURRED 8/29/13) |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1 | 0 | C/O ARENT FOX 1717 K STREET NW |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City | 0 | WASHINGTON |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State | 0 | DC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode | 0 | 20006 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 160417150 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | NJ |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | COMMERCIAL IMAGING (ESTATE VESTED IN REORGANIZED DEBTORS IN SEPTEMBER 2013) |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | THE BANKRUPTCY ESTATE OF EASTMAN KODAK ET AL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | 343 STATE STREET |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | ROCHESTER |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | NY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 14650 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | ESTABLISHED BY COURT ORDER PURSUANT TO 11 U.S.C. SEC. 1114 TO REPRESENT THE INTERESTS OF RETIREES WITH RESPECT TO RETIREE HEALTH AND RELATED BENEFITS IN THE BANKRUPTCY PROCEEDING OF EASTMAN KODAK COMPANY ET AL. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE R PART I COL(B) |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 93302182 |
| IRS990/TotalAssetsEOYAmt | 0 | 81593658 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 93302182 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 81593658 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 16805534 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2182165 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2182165 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 93302182 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 79411493 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1578724 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1578724 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 93302182 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 81593658 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 401 LIBERTY AVENUE THREE GATEWAY |
| IRS990/USAddress/AddressLine2 | 0 | CENTER NO |
| IRS990/USAddress/City | 0 | PITTSBURGH |
| IRS990/USAddress/State | 0 | PA |
| IRS990/USAddress/ZIPCode | 0 | 15222 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.K-REBA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE KASISKE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4123252200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | KODAK RETIRED EMPLOYEES BENEFICIARY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KODA |
| ReturnHeader/Filer/EIN | 0 | 376532569 |
| ReturnHeader/Filer/PhoneNum | 0 | 4123252200 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 401 LIBERTY AVENUE THREE GATEWAY |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | CENTER NO 1625 |
| ReturnHeader/Filer/USAddress/City | 0 | PITTSBURGH |
| ReturnHeader/Filer/USAddress/State | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 15222 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251031723 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | HOROVITZ RUDOY & ROTEMAN LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 436 SEVENTH AVE SIXTH FLOOR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | PITTSBURGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 152191853 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4123912920 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LEO A HANNAH |
| ReturnHeader/ReturnTs | 0 | 2014-11-17T15:20:34-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
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