2025-08-08T11:53:15-05:00 2024-09-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-10-01 541160614 DAVID D ALSTON SCHOLARSHIP FUND DAVI 7574577090 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 STEVE GREENE ADMINISTRATOR 7574577090 2025-08-08 1 0 JAMES POULOS P01508663 2023319880 2025-08-08 2023 2025-03-06 01:10:19Z STEVE GREENE 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 200273 0 X N/A X 1981 VA TO PROVIDE SCHOLARSHIPS TO ELIGIBLE INDIVIDUALS. 14 14 0 14 0 0 0 1000 0 0 47352 58961 275000 0 322352 59961 68764 71464 0 0 5475 5616 0 0 0 19374 20290 93613 97370 228739 -37409 977894 1059835 7676 7400 970218 1052435 X SEE SCHEDULE OTHE FUND IS HEREBY CREATED FOR THE PURPOSE OF ASSISTING DEPENDENTS OF EMPLOYEES OF THE LONGSHORE INDUSTRY TO OBTAIN COLLEGE OR GRADUATE LEVEL EDUCATION. 0 0 PROVIDED SCHOLARSHIPS TO ELIGIBLE DEPENDENTS OF MEMBERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 7574577090 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 23505 ROGER GIESINGER TRUSTEE 0.50 3.00 X 0 0 0 JEREMY BRIDGES TRUSTEE 0.50 3.00 X 0 0 0 PETER COOKE TRUSTEE 0.50 3.00 X 0 0 0 JIM FORD TRUSTEE 0.50 3.00 X 0 0 0 JAMES MICHALSKI TRUSTEE 0.50 3.00 X 0 0 0 ERIN MALEY TRUSTEE 0.50 3.00 X 0 0 0 KYLE BASSHAM TRUSTEE 0.50 3.00 X 0 0 0 THOMAS LITTLE TRUSTEE 0.50 3.00 X 0 0 0 LARRY BACHTELL TRUSTEE 0.50 3.00 X 0 0 0 MONTA BIVINS TRUSTEE 0.50 3.00 X 0 0 0 JONATHAN COLEY TRUSTEE 0.50 3.00 X 0 0 0 MICHAEL HEATH TRUSTEE 0.50 3.00 X 0 0 0 CHRISTOPHER FAULK TRUSTEE 0.50 3.00 X 0 0 0 KEVIN HALSTEAD TRUSTEE 0.50 3.00 X 0 0 0 STEVE GREENE ADMINISTRATOR 3.00 34.50 X 608 173006 30360 608 173006 30360 0 0 1 0 0 1000 1000 28922 28922 170351 140312 30039 30039 30039 59961 0 0 58961 71464 807 3151 292 1065 301 1162 8545 4575 93 2338 659 617 1731 407 163 97370 61886 59806 25692 17462 621 416 885046 977866 4649 4285 977894 1059835 862 922 6814 6478 7676 7400 X 970218 1052435 0 0 0 0 970218 1052435 977894 1059835 -37409 119626 0 X X 0 1 X 1 0 0 DUE TO RELATED FUND 2158 LEASE LIABILITY 4320 6478 X 175012 119626 119626 55386 4575 4575 59961 92795 0 92795 4575 4575 97370 PART X, LINE 2: THE PLAN IS FUNDED USING A TRUST WHICH IS TAX EXEMPT UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AS DETERMINED IN A LETTER FROM THE INTERNAL REVENUE SERVICE DATED FEBRUARY 5, 1982. ALTHOUGH THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER, THERE IS NO REQUIREMENT TO REQUEST AN UPDATED DETERMINATION LETTER AFTER A PLAN AMENDMENT IF THE OPERATIONS OF THE PLAN ARE CONSISTENT WITH THOSE DISCLOSED IN THE ORIGINAL APPLICATION FOR EXEMPTION. THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE OPERATION OF THE PLAN IS CONSISTENT WITH THE OPERATIONS DISCLOSED IN THE ORIGINAL APPLICATION FOR EXEMPTION. 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 ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND DEPARTMENT OF LABOR. PLAN MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2024, THERE ARE NO UNCERTAIN 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. PLAN MANAGEMENT BELIEVES THAT THE PLAN'S INCOME TAX RETURNS FOR THE YEARS ENDED SEPTEMBER 30, 2021 THROUGH 2023 REMAIN SUBJECT TO EXAMINATION, BASED ON THE NORMAL STATUTORY PERIODS SUBJECT TO AUDIT, NOTWITHSTANDING ANY EVENTS OR CIRCUMSTANCES THAT MAY EXIST WHICH COULD EXPAND THE OPEN PERIOD. 1 SCHOLARSHIPS FOR COLLEGE EDUCATION 9 71464 PART I, LINE 2: AFTER THE INDEPENDENT PANEL OF EDUCATORS SELECT THE SCHOLARSHIP RECIPIENTS, THE STUDENTS MUST PROVIDE PROOF OF WHAT THEY OWE FOR TUITION AND BOOKS AND ROOM AND BOARD. THE INVOICE IS TURNED IN TO THE DIRECTOR OF MIS & ACCOUNTING. ALSO, THE FAF FORM (FINANCIAL AID FORM) IS REVIEWED AND ANY OTHER AWARDS ARE DEDUCTED IN DETERMINING AMOUNTS THE STUDENT ACTUALLY OWES. IF THE STUDENT OWES LESS THAN THE SCHOLARSHIP AMOUNT, THE LOWER AMOUNT IS FUNDED. A LETTER IS SENT TO THE SCHOOL'S FINANCIAL AID OFFICE, ASKING THAT ANY UNUSED MONEY OR REFUNDS BE RETURNED TO THE DAVID D. ALSTON SCHOLARSHIP FUND RATHER THAN TO THE STUDENT. AFTER THE SEMESTER IS OVER, THE STUDENT MUST TURN IN A TRANSCRIPT. IF CLASSES WERE SUBSEQUENTLY DROPPED, THE STUDENT WILL OWE BACK MONEY. X 1 0 X X X X 0 0 0 STEVE GREENE ADMINISTRATOR 608 173006 0 0 0 0 32 9103 74 21151 714 203260 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS NO STOCKHOLDERS, BUT MEMBER-EMPLOYERS OF THE HAMPTON ROADS SHIPPING ASSOCIATION (HRSA) AND MEMBERS OF THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION (ILA) SPONSOR THE FUND. FORM 990, PART VI, SECTION A, LINE 7A MEMBER-EMPLOYERS OF THE HAMPTON ROADS SHIPPING ASSOCIATION (HRSA), WHICH ARE THE EMPLOYER COMPANIES IN THIS PORT, ELECT THE 7 MANAGEMENT TRUSTEES ON THE FUND'S GOVERNING BOARD. MEMBERS OF THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION (ILA) / HAMPTON ROADS DISTRICT COUNCIL, WHICH ARE UNION LOCAL SPONSORS, ELECT THE 7 LABOR TRUSTEES ON THE FUND'S GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 DRAFTS ARE SENT TO THE MEETING OF THE BOARD OF TRUSTEES FOR REVIEW AND QUESTIONS PRIOR TO FINAL SIGNATURE. IF THE TIMING IS SUCH THAT THE RETURNS MUST BE SIGNED PRIOR TO THE NEXT MEETING OF THE BOARD OF TRUSTEES, COPIES ARE SENT TO BOARD MEMBERS VIA EMAIL. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE HRSA-ILA BOARD OF TRUSTEES MUST REAFFIRM COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AND SIGN A LETTER TO THAT EFFECT. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, OFFICERS, AND KEY EMPLOYEES INCLUDES: A COMPENSATION STUDY, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY, AND APPROVAL BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY IS DISCLOSED IN THE ANNUAL SAR, AND THE DOCUMENTS ARE MADE AVAILABLE AT THE FUND OFFICE UPON REQUEST BY ANY PARTICIPANT. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR. HRSA-ILA PENSION PLAN 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 540506055 PENSION PLAN VA 501(A) 0 HRSA-ILA CONTAINER ROYALTY FUND NO 1 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 540852223 TO PROVIDE SUPPLEMENTAL CASH BENEFITS VA 501(C)(6) 0 HRSA-ILA FRINGE BENEFIT ESCROW FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541218271 FUNDING FOR THE HRSA-ILA WELFARE FUND VA 501(C)(9) 0 HRSA-ILA VACATION & HOLIDAY FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541220256 TO PROVIDE VACATION AND HOLIDAY BENEFITS VA 501(C)(9) 0 HRSA-ILA ANNUITY & SAVINGS PLAN 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 541839163 ANNUITY & SAVINGS PLAN VA 501(A) 0 HRSA-ILA WELFARE FUND 1355 INTERNATIONAL TERMINAL BLVD NORFOLK VA 235051458 540489826 TO PROVIDE LIFE INSURANCE AND OTHER BENEFITS VA 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 HRSA-ILA FRINGE BENEFIT ESCROW FUND P 10178 FAIR VALUE HRSA-ILA PENSION PLAN K 659 FAIR VALUE