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Nonprofiteer
← INTERNATIONAL LONGSHORE & WAREHOUSE UNION

Form 990 for tax year 2023

Filed by INTERNATIONAL LONGSHORE & WAREHOUSE UNION.

Totals

Total revenue
$3,654,777
Total expenses
$4,037,463
Contributions and grants received
$15,265
Grants paid
$53,220
Program service revenue
$3,638,431
Investment income
$1,081
Other revenue
$0
Total assets, end of year
$1,158,213
Total liabilities, end of year
$1,241,384
Net assets or fund balances, end of year
-$83,171
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $15,265

  • 2a · Program service revenue: Expense reimbursements

    total $353,494 · related or exempt $353,494

  • 2b · Program service revenue: Membership Dues & Assessments

    total $3,275,087 · related or exempt $3,275,087

  • 2c · Program service revenue: Merchandise sales

    total $852 · related or exempt $852

  • 2d · Program service revenue: MISC REVENUE

    total $8,998 · related or exempt $8,998

  • 3 · Investment income

    total $1,081 · excluded $1,081

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $53,220

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $46,050

  • 5 · Compensation of officers, directors and key employees

    total $1,480,346

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $211,033

  • 8 · Pension plan contributions

    total $29,234

  • 9 · Other employee benefits

    total $136,313

  • 10 · Payroll taxes

    total $111,877

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $49,622

  • 11c · Fees: accounting

    total $6,560

  • 11d · Fees: lobbying

    total $1,969

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $320

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $101,240

  • 14 · Information technology

    total $17,204

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $9,600

  • 17 · Travel

    total $89,292

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $8,920

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $956,107

  • 22 · Depreciation, depletion and amortization

    total $7,691

  • 23 · Insurance

    total $1,085

  • 24a · Other expenses: HIRING HALL

    total $438,752

  • 24b · Other expenses: Member dues adjustments

    total $246,367

  • 24c · Other expenses: PICNIC EXPENSES

    total $26,310

  • 24d · Other expenses: ELECTION AND DELEGATES EXPENSE

    total $7,148

  • 24e · All other expenses

    total $1,203

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $261,810 · end of year $90,702

  • 2 · Savings and temporary cash investments

    beginning of year $793,765 · end of year $794,231

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $542,544 · end of year $215,150

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $22,376 · end of year $22,376

  • 8 · Inventories for sale or use

    beginning of year $8,695 · end of year $8,695

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $359,165

  • 10b · Land, buildings and equipment: accumulated depreciation

    $332,106

  • 10c · Land, buildings and equipment, net

    beginning of year $21,603 · end of year $27,059

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $247,101 · end of year $134,590

  • 19 · Deferred revenue

    beginning of year $1,019,393 · end of year $1,038,635

  • 25 · Other liabilities

    beginning of year $84,784 · end of year $68,159

  • 27 · Net assets without donor restrictions

    beginning of year $268,272 · end of year -$114,564

  • 28 · Net assets with donor restrictions

    beginning of year $31,243 · end of year $31,393

Mission and programs · 2023

Mission

TO UNITE IN ONE ORGANIZATION, REGARDLESS OF RELIGION, RACE, CREED, COLOR, GENDER, SEXUAL ORIENTATION, POLITICAL AFFILIATIO OR NATIONALITY, ALL WORKERS WITHIN THE JURISDICTION OF THE LOCAL, TO MAINTAIN AND IMPROVE WAGES, HOURS AND WORKING CONDITIONS FOR ALL OF ITS MEMBERS, TO EDUCATE THE MEMBERSHIP IN THE HISTORY OF THE AMERICAN LABOR MOVEMENT AND IN PRESENT DAY LABOR PROBLEMS AND TACTICS, TO SECURE LEGISLATION IN THE INTERSTS OF LABOR AND TO OPPOSE ANTI-LABOR LEGISLATION.

  • THE EXEMPT PURPOSE WAS ACCOMPLISHED THROUGH VARIOUS GRIEVANCE HEARINGS, NEGOTIATIONS FOR BETTER WAGES, WORKING CONDITIONS, MEMBER SAFETY AND HOURS.

As filed on the 2023 return.

Listed in Part VII

  • Herald Ugles

    President/Dele

    Total calculated
    $337,699
    From this org
    $268,358
    From related orgs
    $0
    Other
    $69,341
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,408
    Bonus
    not reported
    Other
    $3,950
    Deferred
    $31,462
    Nontaxable benefits
    $37,879
    Filer's total
    $337,699
  • Charles Cepeda

    Day BA

    Total calculated
    $302,306
    From this org
    $236,171
    From related orgs
    $0
    Other
    $66,135
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,146
    Bonus
    not reported
    Other
    $8,025
    Deferred
    $28,256
    Nontaxable benefits
    $37,879
    Filer's total
    $302,306
  • Jerome Johnson

    Night BA/Deleg

    Total calculated
    $198,731
    From this org
    $168,484
    From related orgs
    $0
    Other
    $30,247
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,484
    Bonus
    not reported
    Other
    not reported
    Deferred
    $17,627
    Nontaxable benefits
    $12,620
    Filer's total
    $198,731
  • Matthew Ventoza

    V Pres/LRC/Dele

    Total calculated
    $187,041
    From this org
    $144,508
    From related orgs
    $0
    Other
    $42,533
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,508
    Bonus
    not reported
    Other
    not reported
    Deferred
    $20,445
    Nontaxable benefits
    $22,088
    Filer's total
    $187,041
  • Molly-Erin Gorski

    Bookkeeper

    Total calculated
    $180,691
    From this org
    $127,153
    From related orgs
    $0
    Other
    $53,538
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,153
    Bonus
    not reported
    Other
    not reported
    Deferred
    $9,132
    Nontaxable benefits
    $44,406
    Filer's total
    $180,691
  • Felicia Etchamendy

    Office Adminstratr

    Total calculated
    $171,238
    From this org
    $118,210
    From related orgs
    $0
    Other
    $53,028
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $118,210
    Bonus
    not reported
    Other
    not reported
    Deferred
    $8,814
    Nontaxable benefits
    $44,214
    Filer's total
    $171,238
  • Justin Hirsch

    LRC/Delegate

    Total calculated
    $70,435
    From this org
    $69,770
    From related orgs
    $0
    Other
    $665
    Hours/week
    1
  • Kurt Harriage

    Alt Day BA

    Total calculated
    $67,262
    From this org
    $61,104
    From related orgs
    $0
    Other
    $6,158
    Hours/week
    40
  • Ronald Manwell

    LRC/Safety Comm

    Total calculated
    $66,692
    From this org
    $65,621
    From related orgs
    $0
    Other
    $1,071
    Hours/week
    1
  • Mark Elverston

    LRC/Safety Comm

    Total calculated
    $55,944
    From this org
    $55,944
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • John Hoblet

    Night BA

    Total calculated
    $49,617
    From this org
    $49,617
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Tyler Linsten

    Recording Secre

    Total calculated
    $28,926
    From this org
    $28,926
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Robert Beck

    Alt Nght BA/Trs

    Total calculated
    $20,324
    From this org
    $20,324
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Daniel McKisson

    WADC/Disp/Delgt

    Total calculated
    $13,578
    From this org
    $13,578
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Alexandra Vekich

    WADC/Alt Ht Dis

    Total calculated
    $12,268
    From this org
    $12,268
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Lee Lorenz

    Safety Comm

    Total calculated
    $7,782
    From this org
    $7,782
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Imre Dejony

    Safety Comm

    Total calculated
    $7,731
    From this org
    $7,731
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Kevin Farnam

    Safety Comm

    Total calculated
    $5,953
    From this org
    $5,953
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Terry Jeffries

    LRC

    Total calculated
    $5,009
    From this org
    $5,009
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Max Proctor

    Delegate

    Total calculated
    $4,429
    From this org
    $4,429
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Richard Austin

    Delegate

    Total calculated
    $4,106
    From this org
    $4,106
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Corey Nettles

    Safety Comm

    Total calculated
    $4,062
    From this org
    $4,062
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Erin Hobbs

    Women Conf Dele

    Total calculated
    $2,405
    From this org
    $2,405
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Cosette Hill

    Women Conf Dele

    Total calculated
    $2,405
    From this org
    $2,405
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Andrew Zuanic

    WADC

    Total calculated
    $2,124
    From this org
    $2,124
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Anthony Cavalier

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Timothy Curtin-Karch

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Robert Dalzell

    Delegate/Dsptch

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Lindsey Dvorak

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • David Huniu

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Kaila LoFranco

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Daniel Marin

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Hazel Pemberton

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Cambria Smith

    Young Wrk Deleg

    Total calculated
    $1,935
    From this org
    $1,935
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Nicholas Sten

    Executive Board

    Total calculated
    $1,551
    From this org
    $1,551
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Ronald Finne

    Safety Comm

    Total calculated
    $938
    From this org
    $938
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Teresa Neufang

    Hoot Disp/Trust

    Total calculated
    $827
    From this org
    $827
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Joseph Domingues

    Executive Board

    Total calculated
    $623
    From this org
    $623
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Carlin Smith

    Executive Board

    Total calculated
    $623
    From this org
    $623
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Geoffrey Pierce

    Past Delegate

    Total calculated
    $323
    From this org
    $323
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Patrick Johnston

    Past Ast Day BA

    Total calculated
    $222
    From this org
    $222
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Julia Bump

    Past WADC

    Total calculated
    $203
    From this org
    $203
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Sarah Esch

    Past Delegate

    Total calculated
    $171
    From this org
    $171
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Edward Pablo

    Past Delegate

    Total calculated
    $171
    From this org
    $171
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Dustin Crabtree

    Past Delegate

    Total calculated
    $102
    From this org
    $102
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Rick Pyfer

    Past Delegate

    Total calculated
    $102
    From this org
    $102
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Michael Waldrop

    Past Delegate

    Total calculated
    $102
    From this org
    $102
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Chad Cooper

    Past Safety Com

    Total calculated
    $51
    From this org
    $51
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Trent Crosby

    Past Delegate

    Total calculated
    $51
    From this org
    $51
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Mark Williams

    Past Night BA

    Total calculated
    $42
    From this org
    $42
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • Christmas for Kids

    $25,000

    Program support

  • ILWU Credit Union- Kokua Maui

    $10,000

    Emergency Relief Fund

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202413209349327201

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