2026-07-08T15:39:07-05:00 2025-09-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-10-01 520575721 STA OF BALTIMORE-ILA BENEFITS FUND % RICHARD WOHLFORT STAO 4106339311 6610 TRIBUTARY STREET BALTIMORE MD 212246514 RICHARD P KRUEGER JR TRUSTEE 4106339311 2026-06-24 true true THOMAS PARISI P00013287 3012726000 2026-07-15 2024 2025-03-06 01:10:19Z RICHARD P KRUEGER JR 6610 TRIBUTARY STREET BALTIMORE MD 212246514 16260904 false X N/A X 1949 MD TO PROVIDE EMPLOYEE WELFARE BENEFITS TO ITS ELIGIBLE COLLECTIVELY BARGAINED MEMBERSHIP. 17 17 17 0 0 0 0 0 2618535 3052009 228553 209144 702 1153 2847790 3262306 70000 86500 2551184 2578631 664258 760361 0 0 0 299747 414508 3585189 3840000 -737399 -577694 9586858 9103952 170085 67541 9416773 9036411 X 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 4 0 true 17 true false false false false false false false false X 17 17 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 169175 0 41997 RICHARD WOHLFORT JR CO-ADMININSTRATOR 10.0 30.0 X 166652 0 41997 RICHARD KRUEGER III CO-ADMINISTRATOR 10.0 30.0 X 166485 0 41997 Lawrence Johnson SUBSTANCE ABUSE ADMINISTRATOR 40.0 0.0 X 159924 0 41997 Earle McKnight FIELD REP 3.0 37.0 X 159904 0 41997 Morgan Bailey TRUSTEE 1.0 3.0 X 0 0 0 Timothy Beall TRUSTEE 1.0 4.0 X 0 0 0 Mauro Dal Bo TRUSTEE 1.0 3.0 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 Joseph Greco TRUSTEE (EFF. 6/2025) 1.0 4.0 X 0 0 0 David Konig TRUSTEE 1.0 2.0 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 Norman McCord TRUSTEE 1.0 2.0 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 D Shade TRUSTEE 1.0 4.0 X 0 0 0 Bill Wade TRUSTEE 1.0 4.0 X 0 0 0 Gregory Waidlich TRUSTEE 1.0 2.0 X 0 0 0 Douglas Wolfe TRUSTEE 1.0 4.0 X 0 0 0 Jason Young TRUSTEE 1.0 2.0 X 0 0 0 822140 0 209985 9 false true false 0 0 EMPLOYER CONTRIBUTIONS 900099 3052009 3052009 3052009 178343 178343 0 0 0 0 0 13029399 12998598 30801 30801 30801 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 1153 1153 1153 3262306 3053162 0 209144 0 86500 0 2578631 0 0 531444 82968 104880 41069 0 67681 94268 0 0 21501 76733 0 23852 44588 0 52844 0 0 243 0 0 0 6091 BANK SERVICE FEES 16638 PCORI FEE 10069 3840000 192636 185636 0 0 0 0 819559 557979 0 0 0 0 0 0 0 0 57272 64155 0 0 0 0 4488684 4063131 3981884 4212596 0 0 0 0 46823 20455 9586858 9103952 123262 47086 0 0 0 0 0 0 0 0 0 0 0 0 0 0 46823 20455 170085 67541 X 9416773 9036411 0 0 0 0 9416773 9036411 9586858 9103952 -577694 197332 X false true X true false POST INTERMEDIATE-LP 4212596 F 4212596 0 OPERATING LEASE LIABILITY 20455 20455 X 3438137 197332 197332 3240805 21501 21501 3262306 3818499 3818499 21501 21501 3840000 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, 2025 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 28 86500 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 John Leichling PROPERTY MANAGER 167075 0 2100 0 0 0 18784 0 23213 0 211172 0 0 0 RICHARD WOHLFORT JR CO-ADMININSTRATOR 164226 0 2426 0 0 0 18784 0 23213 0 208649 0 0 0 RICHARD KRUEGER III CO-ADMINISTRATOR 164059 0 2426 0 0 0 18784 0 23213 0 208482 0 0 0 Lawrence Johnson SUBSTANCE ABUSE ADMINISTRATOR 157719 0 2205 0 0 0 18784 0 23213 0 201921 0 0 0 Earle McKnight FIELD REP 157699 0 2205 0 0 0 18784 0 23213 0 201901 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, 2025 AND 2024. SEPTEMBER 30, 2025 SEPTEMBER 30, 2024 CLAIMS PAYABLE AND IBNR 256,900. 233,100. ACCUMULATED ELIGIBILITY CREDIT 2,967,500. 2,598,000. 3,224,400. 2,831,100. POSTRETIREMENT BENEFIT OBLIGATIONS 17,143,949. 19,658,538. TOTAL PLAN BENEFIT OBLIGATIONS 20,368,349. 22,489,638. FORM 990, PART V, LINE 2A: THE FUND ISSUED 150 2024 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 2024 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 68% STA OF BALTIMORE - ILA SEVERANCE AND ANNUITY PLAN 8% 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 SSA MARINE 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 K 52844 FAIR VALUE STA OF BALTIMORE - ILA PENSION PLAN O 2086480 FAIR VALUE STA OF BALTIMORE - ILA S&A PLAN O 248799 FAIR VALUE STA OF BALTIMORE - ILA PENSION PLAN Q 2499696 FAIR VALUE STA OF BALTIMORE - ILA S&A PLAN Q 269997 FAIR VALUE