2025-07-15T12:42:38-05:00 2024-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-10-01 520575721 STA OF BALTIMORE-ILA BENEFITS FUND % RICHARD WOHLFORT STAO 4106339311 6610 TRIBUTARY STREET BALTIMORE MD 212246514 RICHARD P KRUEGER JR TRUSTEE 4106339311 2025-07-11 true true RICHARD RUVELSON P00234075 3012726000 2023 2025-03-06 01:10:19Z RICHARD P KRUEGER JR 6610 TRIBUTARY STREET BALTIMORE MD 212246514 21448005 false X N/A X 1949 MD TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ITS ELIGIBLE COLLECTIVELY BARGAINED MEMBERSHIP. 16 16 17 0 0 0 0 0 3182179 2618535 1985 228553 633 702 3184797 2847790 67500 70000 2181413 2551184 625287 664258 0 0 0 332392 299747 3206592 3585189 -21795 -737399 9824247 9586858 324725 170085 9499522 9416773 TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ITS ELIGIBLE COLLECTIVELY BARGAINED MEMBERSHIP. false false THE FUND IS A HEALTH AND WELFARE BENEFITS PLAN, WHICH PROVIDES MEDICAL AND RELATED BENEFITS TO PARTICIPANTS UNDER COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE STA OF BALTIMORE AND THE ILA. false false false false false false false false false false true false false true true true false false false false false false false false false false false true true false false false false false false false false false false false true false false true X 6 0 true 17 true false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true true false X RICHARD WOHLFORT 4106339311 6610 TRIBUTARY STREET BALTIMORE MD 212246514 X X JOHN LEICHLING PROPERTY MANAGER 0.0 40.0 X 168485 0 39526 RICHARD WOHLFORT JR CO-ADMININSTRATOR 10.0 30.0 X 163373 0 39526 RICHARD KRUEGER III CO-ADMINISTRATOR 10.0 30.0 X 163213 0 39526 LAWRENCE JOHNSON SUBSTANCE ABUSE ADMINISTRATOR 40.0 0.0 X 152356 0 39526 EARLE MCKNIGHT FIELD REP 3.0 37.0 X 152340 0 39526 DAVID KONIG TRUSTEE 1.0 2.0 X 0 0 0 MARK SCHMIDT TRUSTEE 1.0 4.0 X 0 0 0 JOHN D SHADE TRUSTEE 1.0 4.0 X 0 0 0 MICHAEL COE TRUSTEE 1.0 4.0 X 0 0 0 TROY NILSEN TRUSTEE 1.0 4.0 X 0 0 0 SCOTT COWAN TRUSTEE 1.0 3.0 X 0 0 0 TIMOTHY KRAJEWSKI TRUSTEE 1.0 4.0 X 0 0 0 MORGAN BAILEY TRUSTEE 1.0 3.0 X 0 0 0 BILL WADE TRUSTEE 1.0 4.0 X 0 0 0 DOUGLAS WOLFE TRUSTEE 1.0 4.0 X 0 0 0 MAURO DAL BO TRUSTEE 1.0 3.0 X 0 0 0 DAVID HARTMAN TRUSTEE (THRU 08/25/2024) 1.0 4.0 X 0 0 0 GREGORY WAIDLICH TRUSTEE 1.0 2.0 X 0 0 0 RICHARD KRUEGER JR TRUSTEE 1.0 4.0 X 0 0 0 JASON YOUNG TRUSTEE 1.0 2.0 X 0 0 0 NORMAN MCCORD TRUSTEE 1.0 2.0 X 0 0 0 TIMOTHY BEALL TRUSTEE 1.0 4.0 X 0 0 0 799767 0 197630 9 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 2618535 2618535 2618535 208861 208861 0 0 0 0 0 18619907 18600215 19692 19692 19692 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 702 702 702 2847790 2619237 228553 0 70000 0 2551184 0 0 456740 75946 95599 35973 0 57394 19872 0 0 23115 65749 0 19919 29833 0 47426 0 0 20 0 0 0 5305 PCORI FEE 14178 BANK SERVICE FEES 16936 3585189 343326 192636 0 0 0 0 685266 819559 0 0 0 0 0 0 0 0 46021 57272 0 0 4857364 4488684 3820175 3981884 0 0 0 0 72095 46823 9824247 9586858 252630 123262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 72095 46823 324725 170085 X 9499522 9416773 0 0 0 0 9499522 9416773 9824247 9586858 -737399 654650 X false true X true false POST INTERMEDIATE-LP 3981884 F 3981884 0 OPERATING LEASE LIABILITY 46823 46823 X 3479325 654650 654650 2824675 23115 23115 2847790 3562074 3562074 23115 23115 3585189 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED JULY 3, 2008, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF THE SECTION 501(C)(9) OF THE IRC. HOWEVER, AS A RESULT OF THE FUND'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 ENDED SEPTEMBER 30, 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE EXEMPTION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true SCHOLARSHIPS 25 70000 PART IV - ADDITIONAL SUPPLEMENTAL INFORMATION ONCE A SCHOLARSHIP IS AWARDED TO AN EMPLOYEE OR HIS OR HER DEPENDENT, THE INDIVIDUAL MUST MAINTAIN A GRADE POINT AVERAGE (GPA) OF 2.0 OR BETTER IN ORDER FOR THE SCHOLARSHIP TO CONTINUE FOR THE FOLLOWING SCHOOL SEMESTER, QUARTER, OR YEAR. THE TRUSTEES MAY REQUIRE THE INDIVIDUAL TO FURNISH A COPY OF HIS OR HER TRANSCRIPT OR OTHER DOCUMENTATION AT THE CONCLUSION OF EVERY SCHOOL SEMESTER, QUARTER, OR YEAR IN ORDER TO VERIFY THE GPA EARNED. X false false false RICHARD WOHLFORT JR CO-ADMININSTRATOR 161063 0 2310 0 0 0 16539 0 22987 0 202899 0 0 0 RICHARD KRUEGER III CO-ADMINISTRATOR 160903 0 2310 0 0 0 16539 0 22987 0 202739 0 0 0 LAWRENCE JOHNSON SUBSTANCE ABUSE ADMINISTRATOR 150256 0 2100 0 0 0 16539 0 22987 0 191882 0 0 0 EARLE MCKNIGHT FIELD REP 150240 0 2100 0 0 0 16539 0 22987 0 191866 0 0 0 JOHN LEICHLING PROPERTY MANAGER 166385 0 2100 0 0 0 16539 0 22987 0 208011 0 0 0 FORM 990, PART I, LINE 22: NET ASSETS IN ACCORDANCE WITH THE INSTRUCTIONS FOR COMPLETING THE FEDERAL FORM 990, THE FOLLOWING CLAIMS RELATED OBLIGATIONS HAVE NOT BEEN REPORTED IN THE FORM 990 FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. SEPTEMBER 30, 2024 SEPTEMBER 30, 2023 CLAIMS PAYABLE AND IBNR 233,100. 214,500. ACCUMULATED ELIGIBILITY CREDIT 2,598,000. 2,714,900. 2,831,100. 2,929,400. POSTRETIREMENT BENEFIT OBLIGATIONS 19,658,538. 17,226,731. TOTAL PLAN BENEFIT OBLIGATIONS 22,489,638. 20,156,131. FORM 990, PART V, LINE 2A: THE FUND ISSUED 134 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 11A 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 ARE REQUIRED ON AN ANNUAL BASIS TO DISCLOSE ANY RELATIONSHIPS 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 CO-ADMINISTRATORS 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 FUND MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO ANY PARTICIPANT UPON REQUEST AT THE FUND OFFICE. FORM 990, PART VII, COMPENSATION EXPLANATION: THE STA OF BALTIMORE - ILA BENEFITS FUND PAYS FOR AND IS REIMBURSED IN ARREARS FROM THE STA OF BALTIMORE - ILA PENSION PLAN AND THE STA OF BALTIMORE ILA SEVERANCE AND ANNUITY PLAN FOR CERTAIN SHARED ADMINISTRATIVE SERVICES ON A MONTHLY BASIS. THESE SERVICES INCLUDE SALARY AND RELATED EXPENSES FOR EMPLOYEES OF THE FUND OFFICE. SALARY EXPENSE, INCLUDING RELATED PAYROLL TAXES, AND BENEFITS EXPENSE ARE ALLOCATED TO THE THREE PLANS USING THE FOLLOWING ALLOCATION RATES: STA OF BALTIMORE - ILA BENEFITS FUND 24% STA OF BALTIMORE - ILA PENSION PLAN 69% STA OF BALTIMORE - ILA SEVERANCE AND ANNUITY PLAN 7% 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 BALTIMOR - ILA PENSION PLAN 6610 TRIBUTARY STREET BALTIMORE MD 21224 526013682 PENSION PLAN MD 401(A) NA false STA OF BALTIMORE - ILA S&A PLAN 6610 TRIBUTARY STREET BALTIMORE MD 21224 522035147 ANNUITY PLAN MD 401(A) NA false STA - ILA CONTAINER ROYALTY PLAN 6610 TRIBUTARY STREET STE 202 BALTIMORE MD 21224 520953443 BENEFIT PLAN MD 501(C)(9) NA false STA - ILA VACATION AND HOLIDAY FUND 6610 TRIBUTARY STREET STE 202 BALTIMORE MD 21224 273004934 BENEFIT PLAN MD 501(C)(9) NA false TARTAN TERMINALS CONTRIBUTING EMPL NA false PORTS AMERICA CHESAPEAKE CONTRIBUTING EMPL NA false MARINE REPAIR SERVICES OF MD CONTRIBUTING EMPL NA false INTERMARINE INSPECTION CORP CONTRIBUTING EMPL NA false BALTIMORE BULK TERMINALS CONTRIBUTING EMPL NA false CERES MARINE TERMINALS CONTRIBUTING EMPL NA false PORTS AMERICA (FORMLY MARINE TERMINAL) CONTRIBUTING EMPL NA false DOMINO SUGAR CONTRIBUTING EMPL NA false AMERICAN INTERMODEL SOLUTIONS CONTRIBUTING EMPL NA false MALONEY COMMODITY CONTRIBUTING EMPL NA false MARYLAND LINE HANDLING CONTRIBUTING EMPL NA false APS STEVEDORING CONTRIBUTING EMPL NA false RED HOOK TERMINALS CONTRIBUTING EMPL NA false R MARKEY & SONS CONTRIBUTING EMPL NA false MID-ATLANTIC TERMINAL LLC CONTRIBUTING EMPL NA false FIRST MARINE CONTRACTORS CONTRIBUTING EMPL NA false false false false false false false false false false false true false false true true false true true false STA OF BALTIMORE - ILA PENSION PLAN O 1863884 FAIR VALUE STA OF BALTIMORE - ILA S&A PLAN O 218043 FAIR VALUE STA OF BALTIMORE - ILA PENSION PLAN Q 2083332 FAIR VALUE STA OF BALTIMORE - ILA S&A PLAN Q 245706 FAIR VALUE