Civic Intelligence

Ilwu-Pma Joint Coast Labor Relations

EIN 47-4880960 • 501(c)5 • San Francisco, CA

555 Market Street 3rd FloorSan Francisco, CA 94105

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

29th percentile

0.1%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$318,075

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

32nd percentile

1.0%

Faster asset growth than 32% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

26%

Faster revenue growth than 86% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$276,053

Up $2,759 (+1.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$276,053

Up $2,759 (+1.0%) from 2023

Revenue

Up

$3,310,976

Up $683,107 (+26%) from 2023

Expenses

Up

$3,308,217

Up $707,003 (+27%) from 2023

Net Income

Down

$2,759

Down $23,896 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2015: $187,704Liabilities 2015: $0Net Assets 2015: $187,7042015Assets 2016: $259,649Liabilities 2016: $0Net Assets 2016: $259,6492016Assets 2017: $192,769Liabilities 2017: $0Net Assets 2017: $192,7692017Assets 2018: $345,069Liabilities 2018: $0Net Assets 2018: $345,0692018Assets 2019: $345,118Liabilities 2019: $0Net Assets 2019: $345,1182019Assets 2020: $210,295Liabilities 2020: $0Net Assets 2020: $210,2952020Assets 2021: $223,913Liabilities 2021: $0Net Assets 2021: $223,9132021Assets 2022: $246,639Liabilities 2022: $0Net Assets 2022: $246,6392022Assets 2023: $273,294Liabilities 2023: $0Net Assets 2023: $273,2942023Assets 2024: $276,053Liabilities 2024: $0Net Assets 2024: $276,0532024

Highlighted filing

2024

Assets$276,053
Liabilities$0
Net Assets$276,053

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $928,683Expenses 2015: $740,979Net Income 2015: $187,7042015Revenue 2016: $2,374,854Expenses 2016: $2,302,909Net Income 2016: $71,9452016Revenue 2017: $2,615,836Expenses 2017: $2,682,716Net Income 2017: -$66,8802017Revenue 2018: $2,658,690Expenses 2018: $2,506,390Net Income 2018: $152,3002018Revenue 2019: $2,714,478Expenses 2019: $2,714,429Net Income 2019: $492019Revenue 2020: $2,609,216Expenses 2020: $2,744,039Net Income 2020: -$134,8232020Revenue 2021: $2,720,546Expenses 2021: $2,706,928Net Income 2021: $13,6182021Revenue 2022: $2,638,561Expenses 2022: $2,615,835Net Income 2022: $22,7262022Revenue 2023: $2,627,869Expenses 2023: $2,601,214Net Income 2023: $26,6552023Revenue 2024: $3,310,976Expenses 2024: $3,308,217Net Income 2024: $2,7592024

Highlighted filing

2024

Revenue$3,310,976
Expenses$3,308,217
Net Income$2,759

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$3,310,976
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$500,000$500,000→ $0
Cash and Non-Interest-Bearing Accounts$273,294$276,053▲ $2,759
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-226,706$-223,947▲ $2,759
Total Assets$273,294$276,053▲ $2,759
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$273,294$276,053▲ $2,759
Total Liabilities and Net Assets / Fund Balance$273,294$276,053▲ $2,759
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis Mark MascolaArbitrator-$183,090$134,985$318,075
Bradley ClarkArbitratorFT$183,090$121,768$304,858
Randall L WhitmanArbitratorFT$168,465$103,177$271,642
Ronald MericalArbitratorFT$183,090$86,892$269,982
Joseph WeberArbitratorFT$183,090$81,622$264,712
William NilandArbitratorFT$183,090$72,376$255,466
Michael MorganArbitratorFT$183,090$56,725$239,815
Melvin MackayArbitratorFT$157,944$74,629$232,573
Thomas ClarkArbitratorFT$88,736$143,837$232,573
-ArbitratorFT$101,555$16,768$118,323

Board Members and Trustees

NameTitle
Louis Mark MascolaN/a
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,310,976
Change in Net Assets
$2,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,310,976
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,310,976
Total Revenue per Form 990
$3,310,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,388,482
Other Expenses$919,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,628,109
Other Employee Benefits---$643,833
Other Expenses---$227,646
Office Expenses---$171,451
Payroll Taxes---$116,540
Insurance---$54,206
Fees for Services Other---$18,432
Total Functional Expenses$0$0$0$3,308,217

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,308,217
Total Expenses per Audited Statements$3,308,217
Total Expenses per Form 990$3,308,217
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART I, LINES 3 AND 4 AND PART VI, LINES 1A AND 1B:

The organization has two institutional members: 1) union, and, 2) employers. The agreement provides that each member, (union and employer) has one vote. Decisions require a unanimous vote of both members of the organization.

Form 990, Part VI, Section A, Line 6

The organization has two institutional members: 1) union, and, 2) employers. The agreement provides that each member, (union and employer) has one vote. Decisions require a unanimous vote of both members of the organization.

Form 990, Part VI, Section A, Line 7B

Disagreements within the organization may be submitted to arbitration, pursuant to a collective bargaining agreement. Form 990, part vi, section a, line 8a & 8b: the committee documents its decisions in writings, typically joint "minutes" approved by both the union and employer components. Such minutes are drafted and signed as soon as reasonably practicable.

Form 990, Part VI, Section B, Line 11B

A draft of the form 990 was made available by the preparer of the return to the pma controller and to representatives of the two institutional members for their review prior to filing. The pma controller has been authorized to sign and file the committee form 990 and related state return.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents or financial statements available to the public.

FORM 990, PART VII:

As a labor relations committee, the organization does not maintain positions identified in column c other than highly compensated employees (if any). Member representatives of the organization are not compensated by the organization for their services. For an explanation of the governance of the organization, see under part vi, line 6 above.

Filing and Contact Details

Filer

Filer Name
Ilwu-pma Joint Coast Labor Relations
EIN
47-4880960
Phone
4155763200
Address
555 MARKET STREET 3RD FLOOR, SAN FRANCISCO, CA 94105

Signing Officer

Name
John Rooney
Title
Controller Pma
Phone
4155763200
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
See Schedule O
Formed
2015
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
20
Volunteers
0

Preparer

Firm
Frank Rimerman Co Llp
Address
60 SOUTH MARKET ST STE 500, SAN JOSE, CA 95113
Preparer
Patrick White
Phone
4082795566
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

To assist in the resolution of labor grievances and disputes through the appointment of individuals to serve as area arbitrators.

FORM 990, PAGE 1, C & F (NAME AND ADDRESS):

Correspondence may be addressed to the organization c/o pacific maritime association, 555 market street, 3rd floor, san francisco ca, 94105. See part vi for governance.

FORM 990, PAGE 1, ITEM K, OTHER ORGANIZATION TYPE:

Labor relations committee (lrc)

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The ilwu-pma joint coast labor relations committee (the committee) was established by the international longshore and warehouse union (ilwu) and the pacific maritime association (pma) for the purpose of assisting in the resolution of labor grievances and disputes through the appointment of individuals to serve as area arbitrators. The committee operates pursuant to agreement between the ilwu and pma.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LOUIS MARK MASCOLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRADLEY CLARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RANDALL L WHITMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3RONALD MERICAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JOSEPH WEBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5WILLIAM NILAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6MICHAEL MORGAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7THOMAS CLARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6ARBITRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt7ARBITRATOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ASSIST IN THE RESOLUTION OF LABOR GRIEVANCES AND DISPUTES THROUGH THE APPOINTMENT OF INDIVIDUALS TO SERVE AS AREA ARBITRATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CORRESPONDENCE MAY BE ADDRESSED TO THE ORGANIZATION C/O PACIFIC MARITIME ASSOCIATION, 555 MARKET STREET, 3RD FLOOR, SAN FRANCISCO CA, 94105. SEE PART VI FOR GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LABOR RELATIONS COMMITTEE (LRC)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS TWO INSTITUTIONAL MEMBERS: 1) UNION, AND, 2) EMPLOYERS. THE AGREEMENT PROVIDES THAT EACH MEMBER, (UNION AND EMPLOYER) HAS ONE VOTE. DECISIONS REQUIRE A UNANIMOUS VOTE OF BOTH MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ILWU-PMA JOINT COAST LABOR RELATIONS COMMITTEE (THE COMMITTEE) WAS ESTABLISHED BY THE INTERNATIONAL LONGSHORE AND WAREHOUSE UNION (ILWU) AND THE PACIFIC MARITIME ASSOCIATION (PMA) FOR THE PURPOSE OF ASSISTING IN THE RESOLUTION OF LABOR GRIEVANCES AND DISPUTES THROUGH THE APPOINTMENT OF INDIVIDUALS TO SERVE AS AREA ARBITRATORS. THE COMMITTEE OPERATES PURSUANT TO AGREEMENT BETWEEN THE ILWU AND PMA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS TWO INSTITUTIONAL MEMBERS: 1) UNION, AND, 2) EMPLOYERS. THE AGREEMENT PROVIDES THAT EACH MEMBER, (UNION AND EMPLOYER) HAS ONE VOTE. DECISIONS REQUIRE A UNANIMOUS VOTE OF BOTH MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DISAGREEMENTS WITHIN THE ORGANIZATION MAY BE SUBMITTED TO ARBITRATION, PURSUANT TO A COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION A, LINE 8A & 8B: THE COMMITTEE DOCUMENTS ITS DECISIONS IN WRITINGS, TYPICALLY JOINT "MINUTES" APPROVED BY BOTH THE UNION AND EMPLOYER COMPONENTS. SUCH MINUTES ARE DRAFTED AND SIGNED AS SOON AS REASONABLY PRACTICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A DRAFT OF THE FORM 990 WAS MADE AVAILABLE BY THE PREPARER OF THE RETURN TO THE PMA CONTROLLER AND TO REPRESENTATIVES OF THE TWO INSTITUTIONAL MEMBERS FOR THEIR REVIEW PRIOR TO FILING. THE PMA CONTROLLER HAS BEEN AUTHORIZED TO SIGN AND FILE THE COMMITTEE FORM 990 AND RELATED STATE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9AS A LABOR RELATIONS COMMITTEE, THE ORGANIZATION DOES NOT MAINTAIN POSITIONS IDENTIFIED IN COLUMN C OTHER THAN HIGHLY COMPENSATED EMPLOYEES (IF ANY). MEMBER REPRESENTATIVES OF THE ORGANIZATION ARE NOT COMPENSATED BY THE ORGANIZATION FOR THEIR SERVICES. FOR AN EXPLANATION OF THE GOVERNANCE OF THE ORGANIZATION, SEE UNDER PART VI, LINE 6 ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, C & F (NAME AND ADDRESS):
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, ITEM K, OTHER ORGANIZATION TYPE:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART I, LINES 3 AND 4 AND PART VI, LINES 1A AND 1B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VII:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0273294
IRS990/TotalAssetsEOYAmt0276053
IRS990/TotalAssetsGrp/BOYAmt0273294
IRS990/TotalAssetsGrp/EOYAmt0276053
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/TotalAmt03308217

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