2026-05-14T12:00:45-07:00 2025-12-31 911529999 HUEBNER DOOLEY & MCGINNESS PS 1424 NE 155TH ST STE 100 SHORELINE WA 98155 990 2025-01-01 910789483 LONGSHOREMENS BUILDING ASSOCIATION LONG 2533832468 1306 ALEXANDER AVE E FIFE WA 98424 John Stagg Secretary-Treasurer 2026-05-14 true Chris McGinness P01017591 2065228000 2025 2025-03-06 01:10:19Z John Stagg 1306 ALEXANDER AVE E FIFE WA 98424 527981 false X N/A X 1958 WA TO PROVIDE BUILDING AND EQUIPMENT FOR THE INTERNATIONAL LONGSHOREMEN'S AND WAREHOUSEMEN'S UNION LOCAL 23 FOR DISPATCH, MEMBERSHIP MEETINGS, AND OTHER USES BY MEMBERS. 5 5 0 0 0 0 871 973 130056 145793 130927 146766 0 0 0 0 0 0 0 130927 146766 5019566 5180147 5019566 5180147 0 TO PROVIDE BUILDING AND EQUIPMENT FOR THE INTERNATIONAL LONGSHOREMEN'S AND WAREHOUSEMEN'S UNION LOCAL 23 FOR DISPATCH, MEMBERSHIP MEETINGS, AND OTHER USES BY MEMBERS. false false THE LONGSHOREMEN'S BUILDING ASSOCIATION IS A TAX-EXEMPT CORPORATION WHOSE SOLE PURPOSE IS THE OWNERSHIP AND OPERATION OF BUILDINGS TO BE USED FOR THE BENEFIT OF AND OCCUPANCY BY THE INTERNATIONAL LONGSHOREMEN'S AND WAREHOUSEMEN'S UNION LOCAL 23. MEMBERSHIP IN THE CORPORATION IS LIMITED TO LOCAL UNIONS WHO MAINTAIN THEIR OFFICES IN BUILDINGS OWNED OR LEASED BY THE CORPORATION (PRESENTLY, ONLY THE BUILDINGS AT 1306 ALEXANDER AVE. E., FIFE, WA 98424). false false false false false false false false false true false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 false 0 false false false false false false false false X 5 5 true false true false true true true true false false false true true true true false true false false false X John Stagg 2533832468 1306 ALEXANDER AVE E FIFE WA 98424 X Jared Faker President 2.00 0.00 X X 0 0 0 Brock Graber Vice President 2.00 0.00 X X 0 0 0 John Stagg Secretary-TREAS 2.00 0.00 X X 0 0 0 Ashley Steele Trustee 2.00 0.00 X 0 0 0 Anthony Steele Trustee 2.00 0.00 X 0 0 0 0 false false false 0 0 0 973 973 0 0 343796 381215 -37419 -37419 -37419 0 0 0 0 Other receipts 531120 10500 10500 REIMBURSED EXPENSES 531120 172712 172712 183212 146766 145793 973 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2863504 3100894 44103 45076 0 0 0 0 0 0 0 3882313 1848136 2111959 2034177 0 0 0 0 0 5019566 5180147 5019566 5180147 5019566 5180147 0 0 5019566 5180147 X 146766 -146766 X false true X true false 676051 676051 2641581 1529918 1111663 399275 178382 220893 165406 139836 25570 2034177 Balance due to ILWU LOCAL 23 5180147 5180147 X 527981 381215 381215 146766 146766 381215 381215 381215 Part X : FIN48 Footnote Income Tax Status:Local 23 is exempt from federal income taxes under section 501(c)(5) of the Internal Revenue Code, and the LBA is exempt under section 501(c)(2) of the Internal Revenue Code and, therefore, have made no provision for federal income taxes in the accompanying combined financial statements. During the year ended December 31, 2025, the Local Union recorded no unrelated business income and recognized no income tax related interest or penalties.The Local Union accounts for tax positions in accordance with FASB Accounting Standards Codification Topic 740, Income Taxes. With few exceptions, the Local Union is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Local Union's tax positions and determined there were no uncertain tax positions as of December 31, 2025. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Netting of rental expenses $381215 Part XII, Line 2d: Other expenses and losses per audited F/S Rental expenses $381215 Form 990, Part VI, Section A, Line 2 Certain Trustees have a father and daughter family relationship. Form 990, Part VI, Section A, Line 4 The Local Union updated its Constitution and Bylaws effective 9/30/25. Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS MEMBERS THAT ARE MEMBERS OF ILWU LOCAL UNION 23 AND WHO ARE EMPLOYED BY EMPLOYERS THAT ARE SIGNATORY TO COLLECTIVE BARGAINING AGREEMENT. Form 990, Part VI, Section A, Line 7a GOVERNING BODY IS ELECTED BY THE MEMBERS FROM NOMINEES FROM THE MEMBERSHIP. Form 990, Part VI, Section A, Line 7b DECISIONS OF THE GOVERNING BODY ARE APPROVED BY THE MEMBERSHIP AT THE ANNUAL MEETING OF MEMBERS. Form 990, Part VI, Section B, Line 11b A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTERESTS ARE BROUGHT TO THE BOARD OF TRUSTEES FOR RESOLUTION. Form 990, Part VI, Section C, Line 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE POSTED AFTER THE TRUSTEE'S ANNUAL MEETING. Form 990, Part XI, Line 9 Amount due to ILWU Local 23 = -$146766 INTL LONGSHOREMENS UNION LOCAL 23 1306 ALEXANDER AVE W FIFE WA 98424 910268325 LOCAL LABOR ORGANIZATION WA 501(C)(5) N/A false false false false false true false false false false false false false false false false false false false false INTL LONGSHOREMENS UNION LOCAL 23 e 5180147 Balance Owed