2024-05-09T13:08:40-05:00 2023-06-30 PwC US Tax LLP 2001 MARKET STREET SUITE 1800 PHILADELPHIA PA 19103 990 2022-07-01 237326998 PMA PAID HOLIDAY PLAN % CRAIG EPPERSON PACI 4155763200 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 MICHAEL WECHSLER TRUSTEE 4155733200 2024-05-08 true MICHAEL WECHSLER 999009999 ALBERT N ANTONELLI P01496650 2673303000 2024-05-08 2 2022 2023-04-26 12:10:37Z JAMES MCKENNA 555 MARKET ST 3RD FLOOR SAN FRANCISCO CA 94105 85746842 false X WWW.PMANET.ORG X 1975 CA SEE SCHEDULE O 2 0 0 0 0 0 0 0 70276545 85746842 0 0 0 0 70276545 85746842 0 0 0 0 0 0 0 0 0 70277163 78347612 70277163 78347612 -618 7399230 133819 7541470 131371 139792 2448 7401678 THE PMA PAID HOLIDAY PLAN PROVIDES ALL LONGSHORE WORKERS, CLERKS, WALKING BOSSES, AND WATCHMEN, WHO ARE ELIGIBLE, PAID HOLIDAYS, AS DEFINED BY THE ILWU-PMA COLLECTIVE BARGAINING AGREEMENTS. false false 0 0 0 THE PMA PAID HOLIDAY PLAN PROVIDES ALL LONGSHORE WORKERS, CLERKS, WALKING BOSSES, AND WATCHMEN, WHO ARE ELIGIBLE, PAID HOLIDAYS, AS DEFINED BY THE ILWU-PMA COLLECTIVE BARGAINING AGREEMENTS. 0 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 true 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 2 0 true false false false false true false true false false false true false false false false false false CA X CRAIG EPPERSON 4155763200 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 JAMES C MCKENNA MEMBER, BOARD OF TRUSTEES 1.0 40.0 X 0 1286274 254835 MICHAEL H WECHSLER MEMBER, BOARD OF TRUSTEES 1.0 40.0 X 0 799786 206363 0 2086060 461198 0 false true false 0 0 CONTRIBUTIONS BY EMPLOYERS 900099 85746842 85746842 85746842 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 85746842 85746842 0 0 0 0 0 0 0 0 0 0 0 0 72878 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PAYMENTS OF BENEFITS TO 0 ELIGIBLE WORKERS UNDER 0 COLLECTIVE BARGAINING 0 AGREEMENTS 78274734 78347612 0 0 0 0 0 0 133819 7541470 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 133819 7541470 131371 139792 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 131371 139792 X 2448 7401678 0 0 0 0 2448 7401678 133819 7541470 7399230 X false true X true false 0 0 X 85746842 85746842 85746842 78347612 78347612 78347612 SCHEDULE D, PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE AS REQUIRED BY GAAP, THE PLAN'S GOVERNING BODY HAS EVALUATED THE TAX POSITIONS TAKEN BY THE PLAN. THE PLAN'S GOVERNING BODY 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, 2023, THE PLAN'S GOVERNING BODY BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO 2019. false true false JAMES C MCKENNA MEMBER, BOARD OF TRUSTEES 0 686551 0 376689 0 223034 0 206011 0 48824 0 1541109 0 0 MICHAEL H WECHSLER MEMBER, BOARD OF TRUSTEES 0 455902 0 194042 0 149842 0 145017 0 61346 0 1006149 0 0 SCHEDULE J, LINE 4B THE PLAN'S SPONSOR, THE PACIFIC MARITIME ASSOCIATION ("PMA"), EMPLOYS THE PLAN'S TRUSTEES. PMA MAINTAINS A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN THAT PROVIDES FOR ANNUAL DEFERRALS OF COMPENSATION TO ELIGIBLE PARTICIPANTS (JAMES MCKENNA AND MICHAEL WECHSLER). THE PLAN PROVIDES FOR 2% OF FINAL AVERAGE PAY FOR EACH YEAR OF EXECUTIVE SERVICE AS RECOMMENDED TO THE BOARD BY THE COMPENSATION CONSULTANT. THE DEFERRALS ARE TAXABLE UPON VESTING. THE TAXABLE (VESTED) DEFERRALS WERE INCLUDED IN COLUMN (B)(III) AND THE UNVESTED DEFERRALS WERE INCLUDED IN COLUMN (C) AS FOLLOWS: COLUMN (B)(III) COLUMN (C) JAMES MCKENNA 169,644 145,298 MICHAEL WECHSLER 88,345 74,193 FORM 990, PART I, LINE 1 THE PMA PAID HOLIDAY PLAN PROVIDES ALL LONGSHORE WORKERS, CLERKS, WALKING BOSSES, AND WATCHMEN, WHO ARE ELIGIBLE, PAID HOLIDAYS, AS DEFINED BY THE ILWU-PMA COLLECTIVE BARGAINING AGREEMENTS. FORM 990, PART VI, SECTION A, LINE 2 JAMES MCKENNA & MICHAEL WECHSLER, BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE PACIFIC MARITIME ASSOCIATION (PMA), THE SPONSOR OF THE PLAN, APPOINTS ALL OF THE PLAN'S TRUSTEES (ITS GOVERNING BODY). FORM 990, PART VI, SECTION A, LINE 8B THE GOVERNING BODY (THE TRUSTEES) DID NOT DELEGATE AUTHORITY TO ACT TO ANY COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT AND EMPLOYEES OF THE PLAN'S SPONSOR, PACIFIC MARITIME ASSOCIATION, ASSIST IN ADMINISTERING THE PLAN (WHICH HAS NO EMPLOYEES OF ITS OWN), INCLUDING PREPARATION OF THE PLAN'S FORM 990. THE INDIVIDUALS SERVING AS THE PLAN'S GOVERNING BODY (ITS TRUSTEES) ARE ANNUALLY PROVIDED QUESTIONNAIRES SPECIFICALLY ADDRESSING DISCLOSURES REQUIRED BY THE FORM 990, INCLUDING GOVERNANCE, TRANSACTIONS, AND POTENTIAL CONFLICTS OF INTEREST. PMA'S FINANCE/ACCOUNTING PERSONNEL COMPILED THE DATA TO BE REPORTED, AND AN INDEPENDENT ACCOUNTING FIRM REVIEWED THE DATA AND PREPARED THE FORM 990. THE COMPLETE FORM 990 WAS PROVIDED FOR REVIEW TO ALL TRUSTEES (IN ITS FINAL FORM) PRIOR TO FILING, AND PMA'S CFO (WHO IS ALSO A PLAN TRUSTEE) EXECUTED THE FINAL FORM 990, ON BEHALF OF THE PLAN. FORM 990, PART VI, SECTION B, LINE 12 TO 13 THE PLAN DOES NOT HAVE ITS OWN CONFLICT OF INTEREST OR WHISTLEBLOWER POLICIES. HOWEVER, THE INDIVIDUALS SERVING AS ITS GOVERNING BODY (ITS TRUSTEES) ARE EMPLOYED BY THE PLAN'S SPONSOR (THE PACIFIC MARITIME ASSOCIATION). AS SUCH THEY ARE FAMILIAR WITH AND GOVERNED BY PMA'S CODE OF CONDUCT, WHICH ADDRESSES CONFLICTS OF INTEREST AND WHISTLEBLOWING. THE PLAN TRUSTEES ARE ALSO ANNUALLY PROVIDED QUESTIONNAIRES SPECIFICALLY ADDRESSING DISCLOSURES REQUIRED BY THE FORM 990, INCLUDING GOVERNANCE, TRANSACTIONS, AND POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE PLAN'S FINANCIAL STATEMENTS ARE MADE AVAILABLE, WITH ITS ANNUAL FORM 5500, VIA DEPARTMENT OF LABOR'S WEBSITE. ITS GOVERNING DOCUMENTS ARE NOT PUBLICLY AVAILABLE. IT DOES NOT HAVE ITS OWN CONFLICT OF INTEREST POLICY; THE CODE OF CONDUCT OF THE PLAN'S SPONSOR (THE TRUSTEES' EMPLOYER) IS NOT PUBLICLY AVAILABLE. PACIFIC MARITIME ASSOCIATION 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 942914940 LABOR AGRMT CA 501(c)(6) N/A NA false PMA LONGSHORE & CLERKS PAY GUARANTEE PLA 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 510137517 BENEFITS CA 501(c)(9) N/A NA false PMA WALKING BOSSES & FOREMEN'S PAY GUAR 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 942377613 BENEFITS CA 501(c)(9) N/A NA false PMA COVID-19 SICK LEAVE PLAN 555 MARKET STREET 3RD FLOOR SAN FRANCISCO CA 94105 856286921 BENEFITS CA 501(c)(9) N/A NA false MARITECH CORPORATION 1495 RIDGEVIEW DRIVE STE 110 RENO NV 89511 911934547 PAYROLL PROC. NV C CORP 0 0 false false false false false false false false false false false false false true true true false false false true