Civic Intelligence

Ilwu Pma Joint Coast Labor Relations Committee

990 • Fiscal year 2019 • EIN 47-4880960

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 02, 2020

555 Market Street 3rd FloorSan Francisco, CA 94105

(415) 576-3200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

21st percentile

0.00x

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.00x

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

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

27th percentile

0.0%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

97th percentile

$299,252

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

26th percentile

0.0%

Faster asset growth than 26% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

2.1%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$345,118

Up $49 (+0.0%) from 2018

Net Assets

Up

$345,118

Up $49 (+0.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$2,714,478

Up $55,788 (+2.1%) from 2018

Expenses

Up

$2,714,429

Up $208,039 (+8.3%) from 2018

Net Income

Down

$49

Down $152,251 (-100%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$345,118
Liabilities$0
Net Assets$345,118

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$2,714,478
Expenses$2,714,429
Net Income$49
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 2, 2020
Return Version
2019v5.1
Gross Receipts
$2,714,478
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$345,069$345,118▲ $49
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-154,931$-154,882▲ $49
Total Assets$345,069$345,118▲ $49
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$345,069$345,118▲ $49
Total Liabilities and Net Assets / Fund Balance$345,069$345,118▲ $49
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis M MascolaArbitrator-$173,143$126,109$299,252
Randall L WhitmanArbitratorFT$173,143$104,808$277,951
Bradley ClarkArbitratorFT$173,143$101,536$274,679
Thomas ClarkArbitratorFT$173,143$101,536$274,679
Jan HolmesArbitratorFT$173,143$55,507$228,650
-ArbitratorFT$187,543$41,084$228,627
Jefferson L ThomasArbitratorFT$173,143$55,484$228,627
Ronald MericalArbitratorFT$173,143$55,484$228,627
William NilandArbitratorFT$173,143$55,484$228,627

Board Members and Trustees

NameTitle
Louis M MascolaN/a
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,714,478
Change in Net Assets
$49

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,714,478
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,714,478
Total Revenue per Form 990
$2,714,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,129,698
Other Expenses$584,731
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,405,123
Other Employee Benefits---$635,948
Office Expenses---$168,614
Other Expenses---$142,088
Payroll Taxes---$88,627
Insurance---$44,768
Fees for Services Other---$15,744
Total Functional Expenses$0$0$0$2,714,429

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,714,429
Total Expenses per Audited Statements$2,714,429
Total Expenses per Form 990$2,714,429
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 provided 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
2020-10-02
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
9
Volunteers
0

Preparer

Firm
Frank Rimerman & Co Llp
Address
60 S MARKET STREET SUITE 500, SAN JOSE, CA 95113
Preparer
Prerna Jagada
Phone
4082795566
Supplemental Narrative

Additional Explanations

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.

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)

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LOUIS M MASCOLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RANDALL L WHITMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2THOMAS CLARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3BRADLEY CLARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JAN HOLMES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5RONALD MERICAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6WILLIAM NILAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7JEFFERSON L THOMAS
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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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1TO ASSIST IN THE RESOLUTION OF LABOR GRIEVANCES AND DISPUTES THROUGH THE APPOINTMENT OF INDIVIDUALS TO SERVE AS AREA ARBITRATORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORRESPONDENCE 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/ExplanationTxt3LABOR RELATIONS COMMITTEE (LRC)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/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 PROVIDED 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 III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, C & F (NAME AND ADDRESS):
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 1, ITEM K, OTHER ORGANIZATION TYPE:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART I, LINES 3 AND 4 AND PART VI, LINES 1A AND 1B:
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/TotalAssetsBOYAmt0345069
IRS990/TotalAssetsEOYAmt0345118
IRS990/TotalAssetsGrp/BOYAmt0345069
IRS990/TotalAssetsGrp/EOYAmt0345118
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt02714429
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0345069
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0345118

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