2025-07-08T13:45:21-04:00 2024-10-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-11-01 520953443 STA OF BALTIMORE-ILA CONTAINER ROYALTY PLAN % ANTWON LEMON STAO 4106339330 6610 TRIBUTARY STREET Suite 202 BALTIMORE MD 21224 RICHARD P KRUEGER JR TRUSTEE 4106339330 2025-06-30 true true P00234075 3012726000 2023 2025-03-06 01:10:19Z RICHARD P KRUEGER JR 6610 TRIBUTARY STREET STE 202 BALTIMORE MD 21224 10848457 false X N/A X 1982 MD To Provide Supplemental Benefits to its Eligible Collectively Bargained Membership. 11 11 3 0 0 0 0 0 12839646 10457565 277802 323157 79017 67735 13196465 10848457 0 0 12394093 9956976 697293 733574 0 0 0 128045 153732 13219431 10844282 -22966 4175 13959998 10018731 13892708 9947266 67290 71465 TO PROVIDE SUPPLEMENTAL BENEFITS TO ITS ELIGIBLE COLLECTIVELY BARGAINED MEMBERSHIP. false false Provide supplemental benefits to eligible Union Members working under collective bargaining agreements between the STA of Baltimore and the ILA. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false true false false false false false false true false false true X 12 0 true 3 true false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false X ANTWON LEMON 4106339330 6610 TRIBUTARY STREET SUITE 202 BALTIMORE MD 21224 X Meghan Cowan ADMINISTRATOR 36.0 4.0 X 175492 0 40788 Julie Mitchell ASSISTANT ADMINISTRATOR 38.0 2.0 X 175492 0 40788 Antwon Lemon ASSISTANT ADMINISTRATOR 36.0 4.0 X 175492 0 19211 Tim Beall TRUSTEE 1.0 4.0 X 0 0 0 Michael Coe TRUSTEE 1.0 4.0 X 0 0 0 Scott Cowan TRUSTEE 1.0 3.0 X 0 0 0 Mauro Dal Bo TRUSTEE 1.0 3.0 X 0 0 0 David Hartman Trustee (Thru 8/25/2024) 1.0 4.0 X 0 0 0 Timothy Krajewski TRUSTEE 1.0 4.0 X 0 0 0 Richard Krueger Jr TRUSTEE 1.0 4.0 X 0 0 0 Troy Nilsen TRUSTEE 1.0 4.0 X 0 0 0 Mark Schmidt TRUSTEE 1.0 4.0 X 0 0 0 John Shade Jr TRUSTEE 1.0 4.0 X 0 0 0 Bill Wade TRUSTEE 1.0 4.0 X 0 0 0 Doug Wolfe TRUSTEE 1.0 4.0 X 0 0 0 526476 0 100787 3 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 10457565 10457565 10457565 323157 323157 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FUND REIMBURSEMENT 900099 43300 43300 OTHER INCOME 900099 24435 24435 67735 10848457 10525300 0 323157 0 0 0 9956976 0 0 553737 53403 85540 40894 0 28332 33398 0 0 1686 0 0 34495 13335 0 19870 0 0 0 0 0 0 12630 OTHER PROGRAM EXPENSES 9986 10844282 204588 232896 13755410 9474208 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 311627 13959998 10018731 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13892708 9947266 13892708 9947266 X 0 0 0 0 67290 71465 67290 71465 13959998 10018731 4175 X X false true X true false 0 BENEFITS PAYABLE 9947266 9947266 X 10846771 10846771 1686 1686 10848457 13287123 13287123 1686 -2444527 -2442841 10844282 Other Amts included on return not in financials Expense NET DECREASE IN BENEFIT OBLIGATIONS: -2,444,527. PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED NOVEMBER 23, 1983, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501 (C)(9) OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED DURING THE YEAR ENDING OCTOBER 31, 2024, FOR UNRELATED BUSINESS TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTION; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X false false false Meghan Cowan ADMINISTRATOR 172352 0 3140 0 0 0 17801 0 22987 0 216280 0 0 0 Antwon Lemon ASSISTANT ADMINISTRATOR 172352 0 3140 0 0 0 17801 0 1410 0 194703 0 0 0 Julie Mitchell ASSISTANT ADMINISTRATOR 172352 0 3140 0 0 0 17801 0 22987 0 216280 0 0 0 MEGHAN COWAN SPOUSE, TRUSTEE SCOTT COWAN 182094 SALARY false FORM 990, PART V, LINE 2A: THE FUND ISSUED 1,296 2023 W-2'S TO MEMBERS, ON BEHALF OF EMPLOYERS UNDER A COLLECTIVE BARGAINING AGREEMENT, FOR TAXABLE BENEFITS AND NOT FOR PAYMENT AS EMPLOYEES OF THE FUND. THESE W-2'S ARE INCLUDED ON THE 2023 W-3 FILED WITH THE INTERNAL REVENUE SERVICE, ALONG WITH THE FEDERAL AND STATE PAYROLL TAX RETURNS WHICH INCLUDE THE REPORTING OF TAXABLE BENEFITS TO THE FUND MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B: LINE 11 A EXPLANATION- A COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL TRUSTEES FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: EMPLOYEES AND TRUSTEES MUST DISCLOSE ANY RELATIONSHIP THAT COULD GIVE RISE TO ANY POTENTIAL CONFLICTS OF INTEREST. THE RESPONSES ARE REVIEWED BY MANAGEMENT EACH YEAR. FORM 990 PART VI, SECTION B, LINE 15 THE PLAN ADMINISTRATOR AND OTHER UNION APPOINTED POSITIONS ARE PAID AT RATES AS PRESCRIBED IN CERTAIN CONTRACTS BETWEEN THE STEAMSHIP TRADE ASSOCIATION AND THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION UPON REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES. FORM 990 PART VI, SECTION C, LINE 19 THE PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO ANY PARTICIPANT UPON REQUEST AT THE FUND OFFICE. FORM 990, PART XII, LINE 1 THE ACCOMPANYING TAX RETURN HAS BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPALS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (U.S. GAAP). UNDER THIS BASIS OF ACCOUNTING, THE ONLY ASSETS RECOGNIZED IN THE FINANCIAL STATEMENTS ARE CASH, INVESTMENTS, AND EXCESS CONTRIBUTIONS FROM THE ANNUAL CAP CALCULATION. THE ONLY LIABILITIES RECOGNIZED IN THE FINANCIAL STATEMENTS ARE PASS-THROUGH CONTRIBUTIONS WHICH ARE PAYABLE TO THE CRCCF AND THE OBLIGATION TO PROVIDE SUPPLEMENTAL BENEFITS TO ELIGIBLE PARTICIPANTS (THE SUPPLEMENTAL BENEFIT OBLIGATION ALSO INCLUDES A LIABILITY FOR THE PLAN'S PORTION OF THE EMPLOYER PAYROLL TAXES RELATED TO THE SUPPLEMENTAL BENEFIT). EXCEPT FOR THE ASSETS AND LIABILITIES DESCRIBED ABOVE, ALL TRANSACTIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS AS EITHER CASH RECEIPTS OR CASH DISBURSEMENTS. THE MODIFIED CASH BASIS OF ACCOUNTING DIFFERS FROM U.S. GAAP PRIMARILY BECAUSE UNREALIZED GAINS OR LOSSES ON INVESTMENTS, ACCOUNTS RECEIVABLE, PREPAID EXPENSES, ACCOUNTS PAYABLE, AND ACCRUED EXPENSES, EXCEPT FOR EMPLOYER PAYROLL TAXES NOTED ABOVE, ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS. IN ADDITION, THE PLAN RECOGNIZES LEASE COSTS AS RENT EXPENSE WHEN PAID. THIS DIFFERS FROM U.S. GAAP, WHICH REQUIRES THE RECOGNITION OF LEASE ASSETS AND LEASE LIABILITIES BY LESSEES FOR BOTH CAPITAL (FINANCE) AND OPERATING LEASES. SINCE THE FINANCIAL STATEMENTS ARE NOT PREPARED IN ACCORDANCE WITH THE ACCRUAL BASIS OF ACCOUNTING, THE FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT THE PLAN'S FINANCIAL ACTIVITY IN CONFORMITY WITH U.S. GAAP. BALTIMORE DISTRICT COUNCIL OF THE ILA 6610 TRIBUTARY STREET BLDG B BALTIMORE MD 21224 521345023 LABOR UNION MD 501(C)(5) na false STEAMSHIP TRADE ASSOC OF BALTIMORE 8615 RIDGELYS CHOICE DR 202 BALTIMORE MD 21236 520557692 MGMT ASSN MD 501(c)(6) NA false STA OF BALTIMORE-ILA PENSION PLAN 6610 TRIBUTARY STREET BALTIMORE MD 21224 526036829 PENSION PLAN MD 401(A) NA false STA-ILA VACATION AND HOLIDAY FUND 6610 TRIBUTARY STREET STE 202 BALTIMORE MD 21224 273004934 BENEFIT FUND MD 501(C)(9) NA false STA OF BALTIMORE-ILA BENEFITS FUND 6610 TRIBUTARY STREET BALTIMORE MD 21224 520575721 BENEFIT FUND MD 501(C)(9) NA false STA OF BALTIMORE - ILA S&A PLAN 6610 TRIBUTARY STREET BALTIMORE MD 21224 522035147 ANNUITY PLAN MD 401(A) NA false AMERICAN PRESIDENT LINES CONTRIB EMPLOYER false Atlantic Container Line CONTRIB EMPLOYER false Atlantic Ro-Ro Carriers CONTRIB EMPLOYER false Compagnie Maritime d Affretement CONTRIB EMPLOYER false COSCO Container Lines CONTRIB EMPLOYER false Evergreen Shipping Agency (America) Corp CONTRIB EMPLOYER false Hamburg Sud CONTRIB EMPLOYER false Hapag-Lloyd - Global Container Line Ship CONTRIB EMPLOYER false BAHRI CONTRIB EMPLOYER false Maersk Line CONTRIB EMPLOYER false Mediterranean Shipping Line CONTRIB EMPLOYER false Morningstar Airway Express Inc CONTRIB EMPLOYER false Ocean Network Express CONTRIB EMPLOYER false Orient Overseas Container Line Ltd CONTRIB EMPLOYER false SEAU CONTRIB EMPLOYER false Turkon Line Inc CONTRIB EMPLOYER false ZIM Integrated Shipping Services Ltd CONTRIB EMPLOYER false Shandong Hon Hai Supply Chain Management CONTRIB EMPLOYER false false false false false false false false false false false true false false true true false true true false