2026-05-12T08:36:27-04:00 2025-06-30 PwC US Tax LLP 2001 MARKET ST SUITE 1800 PHILADELPHIA PA 19103 990 2024-07-01 946068578 ILWU-PMA WELFARE TRUST % ILWU-PMA BENEFIT PLANS OFFIC ILWU 4156738500 1188 FRANKLIN STREET Suite 300 SAN FRANCISCO CA 94109 SUZANNE NEEDHAM EXECUTIVE DIRECTOR 4156738500 2026-05-08 true true ALBERT N ANTONELLI P01496650 2673303000 2026-04-30 2024 2025-03-06 01:10:19Z SUZANNE NEEDHAM 1188 FRANKLIN ST STE 300 SAN FRANCISCO CA 94109 1028424695 false X N/A X 1950 CA PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND DEPENDENTS. 6 6 69 6 0 0 0 0 972994926 1027683531 1034744 741164 0 0 974029670 1028424695 0 0 899167168 930394053 7237472 7562134 0 0 0 57899484 57840563 964304124 995796750 9725546 32627945 248188975 276683524 121082371 120912282 127106604 155771242 X PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND DEPENDENTS. false false 0 0 0 PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND DEPENDENTS. 0 false false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 143 0 true 69 true false false false false false false false false X 6 6 false false false false false false false true true false false false true true true true true false false false CA X ILWU-PMA BENEFIT PLANS OFFIC 4156738500 1188 FRANKLIN STREET STE 101 SAN FRANCISCO CA 94109 X JOHN W BARTON EXECUTIVE DIRECTOR 35.0 0.0 X 253693 0 105031 ANDREA C STEVENSON AREA WELFARE DIRECTOR 35.0 0.0 X 248696 0 103431 HUNNY POWELL AREA WELFARE DIRECTOR 35.0 0.0 X 246313 0 102752 TAMIKO LOVE REPRESENTATIVE 35.0 0.0 X 242669 0 101914 BRIAN HARVEY AREA WELFARE DIRECTOR 35.0 0.0 X 242009 0 101758 MICHAEL MANLAPEG DIRECTOR OF IT 35.0 0.0 X 236539 0 100571 ROBERT OLVERA JR UNION TRUSTEE 5.0 0.0 X 0 0 0 BETTYE PAGE-WILSON EMPLOYER TRUSTEE 5.0 0.0 X 0 0 0 FRANCISCO PONCE DE LEON III UNION TRUSTEE 5.0 0.0 X 0 0 0 MICHAEL H WECHSLER EMPLOYER TRUSTEE 5.0 0.0 X 0 0 0 CAMERON WILLIAMS UNION TRUSTEE 5.0 0.0 X 0 0 0 ADAM DAVIS EMPLOYER TRUSTEE 5.0 0.0 X 0 0 0 1469919 0 615457 22 false true false ZENITH AMERICAN SOLUTIONS 302 KNIGHTS RUN AVE STE 1100 TAMPA FL 33602 ADMINISTRATIVE FEES 29631982 INNOVATIVE CARE MANAGEMENT 6400 SE LAKE ROAD SUITE 410 PORTLAND OR 97222 CNSLTG SRVS/MED REV 10429785 DELTA DENTAL PO BOX 884460 LOS ANGELES CA 900884460 HEALTHCARE SERVICES 2373754 BLUE SHIELD OF CALIFORNIA PO BOX 749415 LOS ANGELES CA 900749415 HEALTHCARE SERVICES 2280991 BUSH GOTTLIEB A LAW CORPORATION 801 NORTH BRAND BOULEVARD SUITE 95 GLENDALE CA 91203 LEGAL SERVICES 1207971 20 0 CONTRIBUTIONS - EMPLOYERS 525920 1002521209 1002521209 CONTRIBUTIONS - EMPLOYEES 525920 16043569 16043569 MEDICARE PART D SUBSIDY 525920 8890091 8890091 CONTRIBUTIONS - SELF PAY 525920 228662 228662 1027683531 741164 741164 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1028424695 1027683531 741164 0 0 0 930394053 378212 0 4028476 967116 1861455 326875 0 2968237 420491 0 0 0 1675579 0 646380 0 0 551825 96622 0 0 0 0 0 705111 BENEFIT ADMIN EXPENSE 48028774 ALCOHOL & DRUG RECOVERY PRGM 1748157 EQUIPMENT & MAINTENANCE 674653 AFFORDABLE CARE ACT FEES 109832 214902 995796750 0 0 5094374 7615888 0 0 210559570 221920652 0 0 0 0 0 0 0 0 0 0 386126 0 0 386126 0 0 0 0 0 0 0 0 32535031 46760858 248188975 276683524 120022474 120150163 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1059897 762119 121082371 120912282 X 0 0 0 0 127106604 155771242 127106604 155771242 248188975 276683524 X 32627945 -3963307 X false true X true false 386126 0 386126 386126 MED PART D SUB REC/OTHER ASSET 46024329 RIGHT-OF-USE ASSET - OPERATING 736529 46760858 0 LEASE LIABILITIES - OPERATING 762119 762119 X 1028424695 1028424695 1028424695 995796750 995796750 995796750 PART X, LINE 2: FIN 48 FOOTNOTE FROM FINANCIAL STATEMENTS: THE PLAN OBTAINED ITS LATEST DETERMINATION LETTER ON OCTOBER 24, 1951, IN WHICH THE INTERNAL REVENUE SERVICE STATED THAT THE PLAN, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, PLAN MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE PLAN. PLAN MANAGEMENT BELIEVES 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 OF THE PLAN OR THAT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. AS OF JUNE 30, 2025, PLAN MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2021. X false false false JOHN W BARTON EXECUTIVE DIRECTOR 248808 0 0 0 4885 0 65960 0 39071 0 358724 0 0 0 HUNNY POWELL AREA WELFARE DIRECTOR 229825 0 0 0 16488 0 63681 0 39071 0 349065 0 0 0 TAMIKO LOVE REPRESENTATIVE 229825 0 0 0 12844 0 62843 0 39071 0 344583 0 0 0 ANDREA C STEVENSON AREA WELFARE DIRECTOR 229825 0 0 0 18871 0 64360 0 39071 352127 0 0 0 BRIAN HARVEY AREA WELFARE DIRECTOR 229825 0 0 0 12184 0 62687 0 39071 0 343767 0 0 0 MICHAEL MANLAPEG DIRECTOR OF IT 232212 0 0 0 4327 0 61500 0 39071 0 337110 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B: THE TRUSTEES OF THE ILWU-PMA WELFARE TRUST (THE "TRUSTEES") ENGAGED AN ACCOUNTING FIRM TO ASSIST WITH THE PREPARATION OF THE 2024 FORM 990 FOR THE ILWU-PMA WELFARE PLAN. THE BENEFITS PLAN OFFICE INTERNALLY REVIEWED THE DRAFT 990 AND FILED THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12: OFFICERS, DIRECTORS OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS. ANY ARRANGEMENT OR TRANSACTION ENTERED INTO THAT COULD GIVE RISE TO A CONFLICT NEEDS TO BE BROUGHT TO THE ATTENTION OF THE BOARD. IF AFTER THE TRANSACTION OR ARRANGEMENT IS ENTERED INTO, IT IS LATER DISCOVERED THAT IT MAY BE A CONFLICT, ALL RELEVANT FACTS NEED TO BE DISCLOSED AS SOON AS POSSIBLE. IF THE BOARD LEARNS THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST MAY EXIST WITH RESPECT TO A PROPOSED OR CONSUMMATED TRANSACTION, IT SHALL TAKE SUCH ACTIONS AS IT DEEMS APPROPRIATE TO EVALUATE THE NATURE AND EXTENT OF THE CONFLICT AND TAKE SUCH CORRECTIVE ACTIONS TO ADDRESS THE CONFLICT AS IT DEEMS APPROPRIATE UNDER THE CIRCUMSTANCE. FORM 990, PART VI, SECTION B, LINE 15A: IN MAY 2013 THE BOARD VERIFIED THROUGH AN INDEPENDENT THIRD PARTY THAT THE SALARY OF THE EXECUTIVE DIRECTOR WAS REASONABLE AND COMPETITIVE IN THE CONTEXT OF MARKET DATA. SINCE THAT TIME THE EXECUTIVE DIRECTOR HAS RECEIVED SALARY INCREASES CONSISTENT WITH LOCAL COST OF LIVING INCREASE DATA APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19: THE ILWU-PMA WELFARE AGREEMENT IS ON FILE AT THE WELFARE PLAN OFFICE. IT IS FURNISHED TO THE ILWU LOCALS, AND IS AVAILABLE TO PARTICIPANTS AND BENEFICIARIES UPON REQUEST. IN ADDITION, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC, UPON REQUEST. FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS UPON REQUEST. FORM 990, PART VII: COMPENSATION AMOUNTS PAID TO TRUSTEES EMPLOYED BY CONTRIBUTING EMPLOYER AND EMPLOYEE ORGANIZATIONS ARE PROPERLY DISCLOSED IN THE APPLICABLE ORGANIZATION'S LM-2, FILED WITH THE DEPARTMENT OF LABOR, OR FORM 990, FILED WITH THE INTERNAL REVENUE SERVICE. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE BENEFIT PLAN OFFICE. FORM 990, PART XI, LINE 9: INCREASE IN ACCOUNTS CURRENTLY PAYABLE -$3,963,307 PACIFIC MARITIME ASSOCIATION 555 MARKET STREET SAN FRANCISCO CA 94105 942914940 LABOR AGRMTS CA 501(C)(6) N/A NA false INT'L LONGSHORE AND WAREHOUSE UNION 1188 FRANKLIN STREET 4TH FLOOR SAN FRANCISCO CA 94109 940577594 LABOR UNION CA 501(C)(5) N/A NA false PACIFIC LONGSHOREMEN'S MEMORIAL ASSOC 1188 FRANKLIN STREET 4TH FLOOR SAN FRANCISCO CA 94109 941433639 TITLE HOLDING CA 501(C)(2) N/A NA false false false false false false false false false false false true true true false false false false false false