2025-08-07T15:37:27-05:00 2024-09-30 043236498 WALTER SHUFFAIN ADVISORS INC ONE INTERNATIONAL PLACE SUITE 1010 BOSTON MA 021102602 990 2023-10-01 042035743 BSA-CENTRAL RECORDS BUREAU CENTRAL RECORDS BUREAU INC BSA- 6172423303 197 8TH ST STE 7 CHARLESTOWN MA 021094208 DENNIS MINISCALCO CONTROLLER 6172423303 2025-08-04 1 0 STEPHEN D CANDELARIO P00739148 6174472700 2025-08-01 2023 2025-03-06 01:10:19Z DENNIS MINISCALCO 197 8TH STREET SUITE 775 CHARLESTOWN MA 02129 1955418 0 X N/A X 1990 MA PROVIDE VACATION BENEFITS TO BOSTON INTERNATIONAL LONGSHOREMEN'S ASSOCIATION MEMBERS 3 2 260 0 0 0 0 0 1846880 1955418 0 0 0 0 1846880 1955418 0 0 1813210 1935138 0 0 0 0 0 58131 59501 1871341 1994639 -24461 -39221 919267 716310 882699 718963 36568 -2653 TO PROVIDE VACATION PAY ALLOWANCES WHICH COVER ALL MEMBERS OF THE UNION EMPLOYED UNDER THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT WITH THE BOSTON SHIPPING ASSOCIATION. 0 0 1935138 1955418 PROVIDE VACATION BENEFITS TO MEMBERS OF THE INTERNATIONAL LONGSHOREMEN'S ASSOCIATION FOR THE PORT OF BOSTON 1935138 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 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 260 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X DENNIS MINISCALCO 6172423303 BSA 197 8TH ST STE 775 CHARLESTOWN MA 021294208 KELLY STRONG TRUSTEE 2.00 X 0 332518 0 WILLIAM ELDRIDGE TRUSTEE 2.00 X 0 0 0 STEFAN PALMER TRUSTEE 2.00 X 0 0 0 DENNIS MINISCALCO CONTROLLER 2.00 X 0 163447 0 0 495965 0 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 1591056 1591056 OTHER CONTRIBUTIONS 900099 364362 364362 1955418 1955418 1955418 0 0 1935138 17500 ADMINISTRATIVE FEES 40270 MISCELLANEOUS EXPENSE 1731 1994639 430135 147722 489132 543196 25392 919267 716310 882699 718963 882699 718963 X 36568 -2653 0 0 0 0 36568 -2653 919267 716310 -39221 0 X 0 0 0 0 BENEFITS PAYABLE 718963 718963 X 1955418 0 1955418 0 1955418 2158375 882699 882699 1275676 718963 718963 1994639 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S NET ASSETS IS QUALIFIED, PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(9), AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE SPONSOR BELIEVES THAT THE TRUST CONTINUES TO QUALIFY AND OPERATE AS DESIGNED. GAAP REQUIRES 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 THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: BENEFIT OBLIGATIONS PAYABLE AT BEGINNING OF YEAR PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEFIT OBLIGATIONS PAYABLE AT END OF YEAR 0 0 0 KELLY STRONG TRUSTEE 0 279405 0 0 0 53113 0 0 0 0 0 332518 0 0 DENNIS MINISCALCO CONTROLLER 0 127500 0 0 0 35947 0 0 0 0 0 163447 0 0 FORM 990, PART VI, SECTION B, LINE 11B BOARD MEMBERS REVIEWED 990 BEFORE IT WAS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BSA-ILA GUARANTEED ANNUAL INCOME FUND 197 8TH STREET CHARLESTOWN MA 02129 046385963 ACTS AS A SUPPLEMENTAL SOURCE OF UNEMPLOYMENT COMPENSATION FOR THE UNION MA 501(C)5 BOSTON SHIPPING ASSOCIATION 0 BSA-PAID HOLIDAYS FUND 197 8TH STREET CHARLESTOWN MA 02129 042225599 PROVIDE HOLIDAY PAY FOR MEMBERS OF ILA FOR THE PORT OF BOSTON MA 501(C)9 BOSTON SHIPPING ASSOCIATION 0 BOSTON SHIPPING ASSOCIATION 197 8TH STREET CHARLESTOWN MA 02129 042034907 SERVE ITS MEMBERS IN THE NEGOTIATION AND CARRYING OUT OF LABOR AGREEMENTS MA 501(C)6 BOSTON SHIPPING ASSOCIATION 0 BSA-ILA PENSION FUND 197 8TH STREET CHARLESTOWN MA 02129 042153464 COLLECTING CONTRIBUTIONS AND PAYING PENSIONS AND OTHER OBLIGATIONS MA N/A BOSTON SHIPPING ASSOCIATION 0 BSA-ILA CONTAINER ROYALTY 197 8TH STREET CHARLESTOWN MA 02129 046179521 SUPPLEMENTAL CASH PAYMENTS TO UNION BENEFIT PLAN MA N/A BOSTON SHIPPING ASSOCIATION 0 BSA-SUPPLEMENTAL FIRST CONTAINER ROYALTY 197 8TH STREET CHARLESTOWN MA 02129 042659191 PAY SUPPLEMENTAL CASH PAYMENTS TO EMPLOYEES COVERED BY THE MGMT AGREEMENT MA N/A BOSTON SHIPPING ASSOCIATION 0 BSA-ILA RETIREMENT FUND 197 8TH STREET CHARLESTOWN MA 02129 046291802 PROVIDE DEFINED CONTRIBUTIONS PLAN TO UNION EMPLOYEES MA N/A BOSTON SHIPPING ASSOCIATION 0 BSA-LOCAL 1066 ESCROW FUND 197 8TH STREET CHARLESTOWN MA 02129 041896535 PROVIDE BENEFIT TO ILA LOCAL 1066 BUILDING FUND MA N/A BOSTON SHIPPING ASSOCIATION 0 BSA-ILA HEALTH WELFARE & CLINIC FUND 197 8TH STREET CHARLESTOWN MA 02129 046063728 PROVIDE HEALTH BENEFITS MA N/A BOSTON SHIPPING ASSOCIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 BOSTON SHIPPING ASSOCIATION M 40270 ADMINSTRATIVE SERVICES