Coast Longshore Division

Not tax-deductible

San Francisco, CA501(c)(5)Since 1953EIN 94-1230134Revenue $14.8M in FY2024

On file with the IRS1188 Franklin Street 4th Floor, 94109-6800 · San Francisco, CATax-exempt since Sep 1953

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The committee handles the monetary matters involved in the administration of the Longshore Division contract.

$2.5M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $888K a year · 7% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$2.5M
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.1M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$14.8M
+22% vs prior year
Spent
$21.6M
Net assets
$7.9M
By yearFY2020–FY2024
Revenue
$14.8M
FY2024▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2020$11.1M
FY2021$11.5M
FY2022$12.0M
FY2023$12.2M
FY2024$14.8M
Expenses
$21.6M
FY2024▲ +49%
Tap a bar for its year
Expenses by fiscal year
FY2020$7.3M
FY2021$9.5M
FY2022$13.2M
FY2023$14.5M
FY2024$21.6M
Net assets
$7.9M
FY2024▼ -47%
Tap a bar for its year
Net assets by fiscal year
FY2020$16.3M
FY2021$18.2M
FY2022$17.0M
FY2023$14.7M
FY2024$7.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1953.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

11 people listed on the 990; $2.5M paid to officers and key staff.

Part VII, Section A · reportable compensation
Coast Committeeman
$425,618Pt VII · Sec A
Coast Committeeman
$404,541Pt VII · Sec A
Benefit Specialist
$398,627Pt VII · Sec A
General Counsel
$272,695Pt VII · Sec A
Chair, Clerk Technology
$258,250Pt VII · Sec A
VP (thru 10/1/24), President
$161,884Pt VII · Sec A
Secretary, Treasurer
$157,551Pt VII · Sec A
President (thru 10/01/24)
$147,111Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frank Ponce De Leon$425,618$315,487$318,468$319,430$290,275
Cameron Williams$404,541$340,894$336,487$348,847$301,509
John Castanho$398,627$314,209$300,434$317,062$289,911
Kirsten Donovan$272,695$276,973$240,349$213,167$208,714
Dana Jones$258,250$259,343$210,379$190,303$212,954
Robert Olvera JR$161,884$96,928$96,928$94,592$94,878
Haydee Lind———$159,196$156,345
Edwin Ferris$157,551————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Manages money for the longshore division contract.

Questions for Coast Longshore Division

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The division handles the administration of the longshore contract on behalf of longshore workers.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 12 grants · $272K · 2020–2024
University of WashingtonFY2023$25,000
Unite Here Local 11CA · FY2023$10,000
Harry Bridges Span SchoolFY2020$79,120
Economic RoundtableCA · FY2020$78,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$14.8M
Ln 12
Fees for servicesLn 2g$14.8M
Other incomeLn 4–11$34K
Investment incomeLn 3$20K
Money outPt IX
$21.6M
Ln 25
Owns and owesPt X
$7.9M
net assets · Ln 32
Cash and savingsLn 1–2$7.5M
Total assetsLn 16$8.9M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
11
listed · VII A
PaidVII A11
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$14.8M
Investment incomeLn 3$20K
Other incomeLn 4–11$34K
Total revenueLn 12$14.8M
Assets in detailPt X, end of year
CashLn 1$5.1M
SavingsLn 2$2.5M
Cash and savings togetherLn 1–2$7.5M
Land, buildings, equipmentLn 10c$19K
Other assetsLn 15$1.1M
Total assetsLn 16$8.9M
LiabilitiesLn 26$1.1M
Net assetsLn 32$7.9M
OperationsPt I, VI
EmployeesI 522
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$13.8M$7.5M
Land, buildings, equipmentLn 10c$32K$19K
Total assetsLn 16$15.4M$8.9M
LiabilitiesLn 26$640K$1.1M
Net assetsLn 32$14.7M$7.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$22K
Grants and assistance to foreign recipientsLn 3$5K
Pay of current officers, directors and key staffLn 5$1.7M
Other salaries and wagesLn 7$1.0M
Pension plan contributionsLn 8$639K
Other employee benefitsLn 9$1.5M
Payroll taxesLn 10$218K
Legal feesLn 11b$732K
Accounting feesLn 11c$105K
Other fees for servicesLn 11g$432K
Office expensesLn 13$81K
OccupancyLn 16$61K
TravelLn 17$281K
Conferences, conventions and meetingsLn 19$598K
Depreciation, depletion and amortizationLn 22$13K
Other expenses (24a–d)Ln 24$14.2M
Total functional expensesLn 25$21.6M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $14.8M$21.6M−$6.8M$7.9M 990 PDF
FY2023 $12.2M$14.5M−$2.3M$14.7M 990 PDF
FY2022 $12.0M$13.2M−$1.2M$17.0M 990 PDF
FY2021 $11.5M$9.5M$1.9M$18.2M 990 PDF
FY2020 $11.1M$7.3M$3.9M$16.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $14,837,327 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $12,173,879$14,783,785
I-10 Investment incomePrior year $29,186$19,693
I-11 Other revenuePrior year $0$33,849
I-12 Total revenuePrior year $12,203,065$14,837,327
I-13 Grants and similar amounts paidPrior year $52,361$27,176
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,730,207$5,104,094
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,522,651$16,477,949
I-18 Total expensesPrior year $15,305,219$21,609,219
I-19 Revenue less expensesPrior year −$3,102,154−$6,771,892
Part VI · Governance 0 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $14,837,327 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,783,785$14,783,785
VIII-3 Investment incomeExcluded from tax $19,693$19,693
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $33,849$33,849
VIII-12 Total revenueRelated to mission $14,817,634 · Unrelated business $0 · Excluded from tax $19,693$14,837,327
Part IX · Statement of functional expenses $21,609,219 across 16 lines filed
IX-1 Grants to domestic organizations$21,888
IX-3 Grants and assistance to foreign recipients$5,288
IX-5 Pay of current officers, directors and key staff$1,723,668
IX-7 Other salaries and wages$1,049,007
IX-8 Pension plan contributions$638,966
IX-9 Other employee benefits$1,474,120
IX-10 Payroll taxes$218,333
IX-11b Legal fees$732,123
IX-11c Accounting fees$105,150
IX-11g Other fees for services$431,812
IX-13 Office expenses$80,945
IX-16 Occupancy$60,979
IX-17 Travel$280,971
IX-19 Conferences, conventions and meetings$597,910
IX-22 Depreciation, depletion and amortization$13,066
IX-24 Other expenses (24a–d)$14,174,993
IX-25 Total functional expenses$21,609,219
Part X · Balance sheet $8,938,520 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $9,026,762$5,079,478
X-2 Savings and temporary cash investmentsStart of year $4,815,714$2,458,952
X-9 Prepaid expenses and deferred chargesStart of year $212,295$249,842
X-10c Land, buildings and equipment, netStart of year $32,059$18,993
X-15 Other assetsStart of year $1,302,193$1,131,255
X-16 Total assetsStart of year $15,389,023$8,938,520
X-17 Accounts payable and accrued expensesStart of year $492,123$912,029
X-25 Other liabilitiesStart of year $148,122$148,122
X-26 Total liabilitiesStart of year $640,245$1,060,151
X-27 Net assets without donor restrictionsStart of year $14,748,778$7,878,369
X-32 Total net assets or fund balancesStart of year $14,748,778$7,878,369
X-33 Total liabilities and net assetsStart of year $15,389,023$8,938,520
Part XI · Reconciliation of net assets $7,878,369 net assets at year end
XI-1 Total revenue$14,837,327
XI-2 Total expenses$21,609,219
XI-3 Revenue less expenses−$6,771,892
XI-4 Net assets at start of year$14,748,778
XI-5 Net unrealized gains (losses) on investments−$98,517
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,878,369

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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