2025-11-17T18:39:59-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 300 SANTANA ROW STE 300 SAN JOSE CA 95128 990 2024-01-01 941230134 COAST LONGSHORE DIVISION COAS 4157750533 1188 FRANKLIN STREET SAN FRANCISCO CA 94109 CAMERON WILLIAMS COAST COMMITTEEMAN 4157750533 2025-11-17 1 1 PAMELA ALEXANDERSON P01218925 4085587500 2025-11-17 2024 2025-03-06 01:10:19Z CAMERON WILLIAMS 1188 FRANKLIN STREET SAN FRANCISCO CA 94109 14837327 0 X N/A X 1953 CA THE DIVISION HANDLES THE ADMINISTRATION OF THE LONGSHORE CONTRACT ON BEHALF OF LONGSHORE WORKERS. 5 0 21 0 0 0 0 0 12173879 14783785 29186 19693 0 33849 12203065 14837327 52361 27176 0 0 7730207 5104094 0 0 0 7522651 16477949 15305219 21609219 -3102154 -6771892 15389023 8938520 640245 1060151 14748778 7878369 THE DIVISION HANDLES THE ADMINISTRATION OF THE LONGSHORE CONTRACT ON BEHALF OF LONGSHORE WORKERS. 0 0 THE DIVISION HANDLES THE ADMINISTRATION OF THE LONGSHORE CONTRACT ON BEHALF OF LONGSHORE WORKERS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 17 0 1 21 1 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 CA X MARISOL O'CONNOR 4157750533 1188 FRANKLIN STREET SAN FRANCISCO CA 94109 FRANK PONCE DE LEON COAST COMMITTEEMAN 35.00 X X 425618 0 43613 CAMERON WILLIAMS COAST COMMITTEEMAN 35.00 X X 404541 0 43613 ROBERT OLVERA JR VP (THRU 10/1/24), PRESIDENT 35.00 X 161884 0 2000 WILLIAM ADAMS PRESIDENT (THRU 10/01/24) 35.00 X 147111 0 2000 RYAN WHITMAN VICE PRESIDENT 35.00 X 21429 0 0 EDWIN FERRIS SECRETARY, TREASURER 35.00 X 157551 0 0 KIRSTEN DONOVAN GENERAL COUNSEL 35.00 X 272695 0 41613 DIANA GOMEZ COAST ADMINISTRATOR 35.00 X 140882 0 42887 MARISOL O'CONNOR ACCOUNTING AND FINANCE DIRECTOR 35.00 X 139801 0 43021 JOHN CASTANHO BENEFIT SPECIALIST 35.00 X 398627 0 43613 DANA JONES CHAIR, CLERK TECHNOLOGY 35.00 X 258250 0 41071 2528389 0 303431 11 0 1 0 SR HOLGUIN PC 800 W 6TH STREET SUITE 788 LOS ANGELES CA 90017 LEGAL FEES 523043 ROSEMONT GROUP FOURSCORE FEDERAL ASSOCIA 1537 T STREET NW WASHINGTON DC 20009 CONSULTING 258017 BARNARD IGLITZIN & LAVITT LLP 18 WEST MERCER ST SUITE 400 SEATTLE WA 981193971 LEGAL FEES 174651 BEDROCK STRATEGIES INC 12237 HATTERAS STREET VALLE VILLAGE CA 91607 CONSULTING 141250 4 MEMBERSHIP DUES & ASSESSMENTS 900099 12144039 12144039 RESOLUTION 1 900099 2639746 2639746 14783785 19693 19693 MISCELLANEOUS 900099 33849 33849 33849 14837327 14817634 0 19693 21888 5288 1723668 1049007 638966 1474120 218333 732123 105150 431812 80945 60979 280971 597910 13066 FIGHTING FUND EXPENSES 11380358 RESOLUTION 1 2562994 SUBSCRIPTIONS AND PUBLI 135591 REIMBURSEMENT TO LOCALS 96050 21609219 9026762 5079478 4815714 2458952 212295 249842 232659 213666 32059 18993 1302193 1131255 15389023 8938520 492123 912029 148122 148122 640245 1060151 X 14748778 7878369 14748778 7878369 15389023 8938520 -6771892 -98517 0 X 0 1 X 1 0 1 1 0 232659 213666 18993 18993 DUE FROM PARTICIPATING LOCALS 1055166 RESOLUTION 1 RECEIVABLE 76089 1131255 ADVANCES FROM LOCALS 148122 148122 X 14709805 -98517 -98517 14808322 29005 29005 14837327 21580214 -29005 -29005 21609219 0 21609219 PART X, LINE 2: THE DIVISION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THE DIVISION MAINTAINS ITS ACCOUNTS AND FILES ITS TAX RETURNS USING THE ACCRUAL METHOD OF ACCOUNTING. THE DIVISION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A TWO-STEP APPROACH TO RECOGNIZE AND MEASURE UNCERTAIN TAX POSITIONS. THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES THAT IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, IF ANY. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE DIVISION CLASSIFIES ANY LIABILITIES FOR UNRECOGNIZED TAX BENEFITS AS CURRENT TO THE EXTENT THAT THE DIVISION ANTICIPATES PAYMENT (OR RECEIPT) OF CASH WITHIN ONE YEAR. INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE PROVISION FOR INCOME TAXES. THE DIVISION HAD NO LIABILITIES FOR UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2024 AND 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER REVENUE 29,005. PART XII, LINE 2D - OTHER ADJUSTMENTS: OTHER REVENUE -29,005. 1 0 0 0 0 0 0 0 0 0 EUROPE TO SUPPORT WORK ON JOB POOLS, EMPLOYMENT PROJECTS. 5288 WIRE 0 1 0 0 0 0 0 0 0 PART I, LINE 2: FROM TIME TO TIME, THE DIVISION DONATES TO KNOWN, REPUTABLE CHARITIES/NON PROFITS. THE DECISION TO DONATE IS BASED ON CAUCUS APPROVAL, WHICH IS DOCUMENTED IN THE MINUTES. 1 MEMORIAL MEDICAL CENTER FOUNDATION 2801 ATLANTIC AVENUE LONG BEACH CA 90806 956105984 501(C)(3) 10000 0 TO SUPPORT JONATHAN JACQUES CANCER INSTITUTE AT MILLER CHILDREN'S & WOMEN'S HOSPITAL ALEX'S LEMONADE STAND FOUNDATION FOF CHILDHOOD CANCER 333 E LANCASTER WYNNEWOOD PA 19096 562496146 501(C)(3) 10000 0 DIAMOND SPONSORSHIP OF ILWU WALK THE COAST, SUPPORTING CHILDREN'S CANCER. 2 0 PART I, LINE 2: FROM TIME TO TIME, THE DIVISION DONATES TO KNOWN, REPUTABLE CHARITIES/NON PROFITS. THE DECISION TO DONATE IS BASED ON CAUCUS APPROVAL, WHICH IS DOCUMENTED IN THE MINUTES. X 1 0 X 0 0 0 FRANK PONCE DE LEON COAST COMMITTEEMAN 330141 0 0 0 95477 0 2000 0 41613 0 469231 0 0 0 CAMERON WILLIAMS COAST COMMITTEEMAN 330141 0 0 0 74400 0 2000 0 41613 0 448154 0 0 0 JOHN CASTANHO BENEFIT SPECIALIST 330141 0 0 0 68486 0 2000 0 41613 0 442240 0 0 0 KIRSTEN DONOVAN GENERAL COUNSEL 249895 0 0 0 22800 0 0 0 41613 0 314308 0 0 0 DANA JONES CHAIR, CLERK TECHNOLOGY 258250 0 0 0 0 0 2000 0 39071 0 299321 0 0 0 DIANA GOMEZ COAST ADMINISTRATOR 124479 0 0 0 16403 0 1920 0 40967 0 183769 0 0 0 MARISOL O'CONNOR ACCOUNTING AND FINANCE DIRECTOR 139401 0 0 0 400 0 1920 0 41101 0 182822 0 0 0 ROBERT OLVERA JR VP (THRU 10/1/24), PRESIDENT 0 0 0 0 161884 0 2000 0 0 0 163884 0 0 0 EDWIN FERRIS SECRETARY, TREASURER 0 0 0 0 157551 0 0 0 0 0 157551 0 0 0 PART I, LINE 3 THE DIVISION USES CAUCUS APPROVAL WHEN DETERMINING COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE MINUTES. FORM 990, PART VII ALL HOUSING ALLOWANCES LISTED BELOW, EXCLUDING RYAN WHITMAN, INCLUDE BACK PAY. FRANK PONCE DE LEON AND CAMERON WILLIAMS RECEIVED HOUSING ALLOWANCES INCLUDED IN THEIR TAXABLE COMPENSATION OF $70,000 EACH. OFFICERS WILLIAM ADAMS, ROBERT OLVERA, AND RYAN WHITMAN RECEIVED, AS TAXABLE COMPENSATION, HOUSING ALLOWANCES OF $147,110.60, $161,883.84, AND $21428.98 RESPECTIVELY. HIGHEST COMPENSATED EMPLOYEE JOHN CASTANHO RECEIVED, AS TAXABLE COMPENSATION, A HOUSING ALLOWANCE OF $51,250. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER MAILS TWO COPIES OF FORM 990 TO THE ORGANIZATION'S ACCOUNTING AND FINANCE DIRECTOR. ONE COPY IS THE ORIGINAL FORM 990 TO BE SIGNED BY AN AUTHORIZED OFFICER AND FILED WITH THE IRS AND THE OTHER COPY IS FOR THE ORGANIZATION'S RECORDS. THE ACCOUNTING AND FINANCE DIRECTOR THOROUGHLY REVIEWS THE ORIGINAL FORM 990 AS SOON AS THEY RECEIVE IT FROM THE PREPARER. ONCE THEY HAVE REVIEWED AND APPROVED THE RETURN, THE ORIGINAL FORM 990 IS PROVIDED TO THE AUTHORIZED OFFICER FOR HIS SIGNATURE. NO BOARD MEMBER UNDERTAKES ANY REVIEW OF THE FORM EITHER BEFORE OR AFTER THE FILING. FORM 990, PART VI, SECTION B, LINE 15 THE DIVISION USES CAUCUS APPROVAL WHEN DETERMINING COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST THROUGH FORM 1024 AND ARE AVAILABLE TO MEMBERS. INTERNATIONAL LONGSHORE AND WAREHOUSE UNION 1188 FRANKLIN STREET 4TH FLOOR SAN FRANCISCO CA 94109 940577594 TO UNIONIZE WORKERS CA 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0