Civic Intelligence

International Longshoremen'S Association

EIN 82-5095783 • 501(c)5 • Wilmington, DE

Profile

International longshoremen's association local 2076 (local) is a local union of the international longshoremen's association. The local is an organization which represents longshoremen and realted workers, primarily those in delaware.

PO Box 1749Wilmington, DE 19899

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

10th percentile

-34%

Higher net margin than 10% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$27,462

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-15%

Faster asset growth than 20% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-37%

Faster revenue growth than 9% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$339,615

Down $60,675 (-15%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$339,615

Down $60,675 (-15%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin10th percentile

Revenue

Down

$178,624

Down $103,361 (-37%) from 2023

Expenses

Up

$239,299

Up $24,347 (+11%) from 2023

Net Income

Down

-$60,675

Down $127,708 (-191%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$600K$400K$200K$0Assets 2022: $333,257Liabilities 2022: $0Net Assets 2022: $333,2572022Assets 2023: $400,290Liabilities 2023: $0Net Assets 2023: $400,2902023Assets 2024: $339,615Liabilities 2024: $0Net Assets 2024: $339,6152024

Highlighted filing

2024

Assets$339,615
Liabilities$0
Net Assets$339,615
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2022: $336,961Expenses 2022: $3,704Net Income 2022: $333,2572022Revenue 2023: $281,985Expenses 2023: $214,952Net Income 2023: $67,0332023Revenue 2024: $178,624Expenses 2024: $239,299Net Income 2024: -$60,6752024

Highlighted filing

2024

Revenue$178,624
Expenses$239,299
Net Income-$60,675
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$339,615
Liabilities
$0
Net assets
$339,615
Revenue
$178,624
Expenses
$239,299
Net income
-$60,675
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.00$3.40$1.79$2.39$0.61
2023Detailed filing. Detailed filing data is available for this year.$4.00$0.00$4.00$2.82$2.15$0.67
2022Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$3.37$0.04$3.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$178,624
Mission and Program Overview

Mission

International longshoremen's association local 2076 (local) is a local union of the international longshoremen's association. The local is an organization which represents longshoremen and realted workers, primarily those in delaware.

The objects and purposes of the international Longshoremen's Association Local 2076 are to represent and unite within the Local all workers employed in its jurisdiction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$400,290$339,615▼ $60,675
Total Assets$400,290$339,615▼ $60,675
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$400,290$339,615▼ $60,675
Total Net Assets Fund Balance$400,290$339,615▼ $60,675
Total Liabilities and Net Assets / Fund Balance$400,290$339,615▼ $60,675
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleBaseTotal
Julius CephasPresident$27,462$27,462
George FootmanFinancial Secretary$24,308$24,308
Joseph GloverVice President/Audit Commi$24,276$24,276
Evaristo MaldonadoBusiness Agent$24,032$24,032
Shavontai PressleyRecording Secretary$21,215$21,215
Dario DavisBusiness Agent$9,369$9,369
John GoodridgeExecutive Board/Audit Comm$7,877$7,877
Eugene PennewllExecutive Board$3,550$3,550
Michael BarnesExecutive Board$2,219$2,219
Sean TrueShop Steward$1,350$1,350
James RobinsonShop Steward$1,050$1,050
Aaron WilliamsShop Steward$600$600
Calvin WilsonSergeant At Arms$300$300
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$178,624
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-60,675

Audited Revenue Reconciliation

Revenue per Audited Statements
$178,624
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$178,624
Total Revenue per Form 990
$178,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$152,960
Other Expenses$53,366
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$147,608
Fees for Services Legal---$36,526
Benefits to Members---$32,973
Occupancy---$10,080
Office Expenses---$6,721
Other Salaries and Wages---$5,352
Fees for Services Other---$39
Total Functional Expenses$0$0$0$239,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,299
Total Expenses per Audited Statements$239,299
Total Expenses per Form 990$239,299
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 VI, Section A, line 6

“The Organization has dues paying members that are represented.”

Form 990, Part VI, Section A, line 7A

“The nomination and election of officers is required by the Organization's bylaws.”

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

“International Longshoremen's Association Local 2076's bylaws require membership approval for the following decisions: - Adoption and changes to Officer compensation. - Member Dues and Special Assessments. - Reinstatement of previously expelled members. - Adoption of changes to the Local's bylaws.”

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

“The Organization's form 990 is reviewed by the Financial Secretary prior to filing.”

Form 990, Part VI, Section B, line 15

“Compensation is approved by a vote of the membership.”

Form 990, Part VI, Section C, line 19

“International Longshoremen's Local 2076 makes its governing documents and financial statements available upon request and the form 990 can be accessed online.”

Filing and Contact Details

Filer

Filer Name
International Longshoremen's Association
EIN
82-5095783
Phone
3022997781
Address
PO Box 1749, Wilmington, DE 19899

Signing Officer

Name
George Footman
Title
Financial Secretary
Phone
2678470291
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julius Cephas
Formed
2022
Legal Domicile
De
Voting Board Members
13
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Belfint Lyons & Shuman PA
Address
1011 Centre Rd Ste 310, Wilmington, DE 19805
Preparer
Jeffrey A Elwell CPA
Phone
3022250600
Supplemental Narrative

Additional Explanations

Part XII, Line 1

“The Organization utilizes the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Under the modified cash basis of accounting, certain revenues and related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. Consequently, the Local has not recognized dues receivable from members, accounts payable to vendors, or their related effects on the change in net assets.”

Financial Statement Notes

Part X, Line 2:

“The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code and, therefore, has made no provision for federal income taxes in the accompanying financial statements. Income not related to the Local's tax-exempt purpose may be subject to taxation as unrelated business income. The federal informational returns of the Local are subject to examination by the Internal Revenue Service, generally for three years after they were filed.”

Raw XML Appendix352 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Julius Cephas
IRS990/Form990PartVIISectionAGrp/PersonNm1Joseph Glover
IRS990/Form990PartVIISectionAGrp/PersonNm2George Footman
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President/Audit Commi
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Business Agent
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Shop Steward
IRS990/Form990PartVIISectionAGrp/TitleTxt12Shop Steward
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code and, therefore, has made no provision for federal income taxes in the accompanying financial statements. Income not related to the Local's tax-exempt purpose may be subject to taxation as unrelated business income. The federal informational returns of the Local are subject to examination by the Internal Revenue Service, generally for three years after they were filed.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization has dues paying members that are represented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The nomination and election of officers is required by the Organization's bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2International Longshoremen's Association Local 2076's bylaws require membership approval for the following decisions: - Adoption and changes to Officer compensation. - Member Dues and Special Assessments. - Reinstatement of previously expelled members. - Adoption of changes to the Local's bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization's form 990 is reviewed by the Financial Secretary prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation is approved by a vote of the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5International Longshoremen's Local 2076 makes its governing documents and financial statements available upon request and the form 990 can be accessed online.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization utilizes the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Under the modified cash basis of accounting, certain revenues and related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. Consequently, the Local has not recognized dues receivable from members, accounts payable to vendors, or their related effects on the change in net assets.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0400290
IRS990/TotalAssetsEOYAmt0339615
IRS990/TotalAssetsGrp/BOYAmt0400290
IRS990/TotalAssetsGrp/EOYAmt0339615
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0400290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0339615
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0178624
IRS990/TotalReportableCompFromOrgAmt0147608
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178624
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178624
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400290
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0339615
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 1749
IRS990/USAddress/CityNm0Wilmington
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019899
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0George Footman
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Financial Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum02678470291
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Longshoremen's Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Local 2076
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0825095783
ReturnHeader/Filer/PhoneNum03022997781
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1749
ReturnHeader/Filer/USAddress/CityNm0Wilmington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019899
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510232399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Belfint Lyons & Shuman PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01011 Centre Rd Ste 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019805
ReturnHeader/PreparerPersonGrp/PhoneNum03022250600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey A Elwell CPA
ReturnHeader/ReturnTs02025-11-13T07:31:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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