2024-08-14T09:48:34-05:00 2023-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-10-01 111929852 AMERICAN MARITIME OFFICERS VACATION PLAN % JOHN MACUSKI AMER 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 330044312 JOHN MACUSKI DIRECTOR OF FINANCE 9549204247 2024-08-11 true RICHARD RUVELSON P00234075 3012726000 2022 2024-08-08 14:25:15Z JOHN MACUSKI 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 127016279 false X WWW.AMOPLANS.COM X 1960 FL TO PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES OF THE AMERICAN MARITIME OFFICERS BY CONTRIBUTING EMPLOYERS UNDER A COLLECTIVE BARGAINING AGREEMENT. 10 1 0 0 0 0 0 0 115637850 124526438 277242 266398 83 111 115915175 124792947 0 0 113091361 121689131 0 0 0 0 0 1479787 1488581 114571148 123177712 1344027 1615235 26968890 29316823 27954801 28586532 -985911 730291 TO PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES OF THE AMERICAN MARITIME OFFICERS BY CONTRIBUTING EMPLOYERS UNDER A COLLECTIVE BARGAINING AGREEMENT. false false PROVIDE VACATION BENEFITS TO ELIGIBLE EMPLOYEES OF CONTRIBUTING EMPLOYERS. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 4 0 true 0 false false false false false false false false X 10 1 true false false false false true false true false false false false true true true true true false false false X JOHN MACUSKI 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 JOHN MACUSKI DIRECTOR OF FINANCE 6.0 32.0 X 0 333166 124572 STEVEN F NICKERSON EXECUTIVE DIRECTOR 2.81 36.56 X 0 331334 124213 PAUL DOELL UNION TRUSTEE/SECRETARY 5.0 39.0 X X 0 304358 93487 WILLIAM BARRERE UNION TRUSTEE 1.0 39.0 X 0 278604 80296 JEREMIAH JONES IN-HOUSE GENERAL COUNSEL 2.98 35.62 X 0 254313 83905 LISA DOMINIC DIRECTOR OF BENEFITS 3.7 36.3 X 0 258811 78956 DANIEL ROBICHAUX UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 254905 72960 ROBERT RICE JR UNION TRUSTEE (EFF.03/2023) 1.0 39.0 X 0 236684 73575 JEFF RICHARDS UNION TRUSTEE (PRO TEM) 1.0 39.0 X 0 236752 73191 THOMAS HEATON UNION TRUSTEE (THRU 03/2023)) 1.0 39.0 X 0 234133 73171 CHRISTIAN SPAIN UNION TRUSTEE 1.0 39.0 X 0 242478 64321 JOHN CLEMONS UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 230105 72525 TODD CHRISTENSEN UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 189990 66098 BARBARA SKRAK ASSOC DIR, EXECUTIVE ADMIN 1.82 38.07 X 0 181766 66298 ELIZABETH CALHOUN ASSOCIATE DIRECTOR 4.54 34.5 X 0 173448 64703 ROBERT MOELIUS CONTROLLER 6.0 32.0 X 0 177270 51304 ANTHONY NACCARATO EMPLOYER TRUSTEE/CHAIRMAN 5.0 19.0 X X 0 0 0 EDWARD HANLEY EMPLOYER TRUSTEE (PRO TEM) 1.0 39.0 X 0 0 0 TODD JOHNSON EMPLOYER TRUSTEE 1.0 39.0 X 0 0 0 DAMON MOTE EMPLOYER TRUSTEE 1.0 39.0 X 0 0 0 IRA DOUGLAS EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 X 0 0 0 SCOTT WINFIELD EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 X 0 0 0 EUNICE CADORETTE YOUNG EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 X 0 0 0 0 3918117 1263575 0 false true false 0 0 EMPLOYERS CONTRIBUTIONS 525100 124526438 124526438 124526438 334730 334730 0 0 0 0 0 2155000 2223332 -68332 -68332 -68332 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 111 111 111 124792947 124526549 0 266398 0 0 0 121689131 0 0 0 0 0 0 0 30 78418 0 0 13622 22617 4261 29580 20571 0 62128 488 0 0 0 0 0 29300 REIMB. SALARIES & BENEFITS 1204227 TRUSTEE EXPENSE 16097 FIXED ASSET USAGE 7086 LICENSE AND TAXES 156 123177712 15000 15000 7023695 9277077 0 0 10133756 10263766 0 0 0 0 0 0 0 0 22164 21621 0 0 9774275 9020090 0 0 0 0 0 0 0 719269 26968890 29316823 317759 400451 0 0 0 0 0 0 0 0 0 0 0 0 0 0 27637042 28186081 27954801 28586532 X 0 0 0 0 -985911 730291 -985911 730291 26968890 29316823 1615235 100967 X false true X true false 0 ESTIMATED VACATION BENEFITS 26384050 PAYROLL TAXES ON BENEFIT OBLIGATIONS 1802031 28186081 X 124880292 100967 100967 124779325 13622 13622 124792947 120701381 -2462709 -2462709 123164090 13622 13622 123177712 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management of an organization to evaluate tax positions taken and recognize a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Plan and concluded that as of September 30, 2023, and 2022 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties presented in these financial statements. PART XII LINE 2d Increase in vacation benefits: -$2,462,709. false false false JOHN MACUSKI DIRECTOR OF FINANCE 0 308166 0 25000 0 0 0 112579 0 11993 0 457738 0 0 STEVEN F NICKERSON EXECUTIVE DIRECTOR 0 306334 0 25000 0 0 0 112220 0 11993 0 455547 0 0 PAUL DOELL UNION TRUSTEE/SECRETARY 0 301358 0 3000 0 0 0 76296 0 17191 0 397845 0 0 WILLIAM BARRERE UNION TRUSTEE 0 275604 0 3000 0 0 0 63105 0 17191 0 358900 0 0 DANIEL ROBICHAUX UNION TRUSTEE (ALTERNATE) 0 251905 0 3000 0 0 0 55769 0 17191 0 327865 0 0 CHRISTIAN SPAIN UNION TRUSTEE 0 239478 0 3000 0 0 0 47130 0 17191 0 306799 0 0 JOHN CLEMONS UNION TRUSTEE (ALTERNATE) 0 227105 0 3000 0 0 0 55334 0 17191 0 302630 0 0 THOMAS HEATON UNION TRUSTEE (THRU 03/2023)) 0 231133 0 3000 0 0 0 55980 0 17191 0 307304 0 0 TODD CHRISTENSEN UNION TRUSTEE (ALTERNATE) 0 186990 0 3000 0 0 0 48907 0 17191 0 256088 0 0 JEFF RICHARDS UNION TRUSTEE (PRO TEM) 0 233752 0 3000 0 0 0 56000 0 17191 0 309943 0 0 JEREMIAH JONES IN-HOUSE GENERAL COUNSEL 0 239313 0 15000 0 0 0 71912 0 11993 0 338218 0 0 LISA DOMINIC DIRECTOR OF BENEFITS 0 243811 0 15000 0 0 0 66963 0 11993 0 337767 0 0 ROBERT MOELIUS CONTROLLER 0 171270 0 6000 0 0 0 39311 0 11993 0 228574 0 0 BARBARA SKRAK ASSOC DIR, EXECUTIVE ADMIN 0 169766 0 12000 0 0 0 54305 0 11993 0 248064 0 0 ELIZABETH CALHOUN ASSOCIATE DIRECTOR 0 165448 0 8000 0 0 0 52710 0 11993 0 238151 0 0 ROBERT RICE JR UNION TRUSTEE (EFF.03/2023) 0 233684 0 3000 0 0 0 56384 0 17191 0 310259 0 0 PART V, LINE 2B - JOINTLY ADMINISTERED ACTIVITIES OF THE PLAN: THE AMERICAN MARITIME OFFICERS (AMO) VACATION PLAN IS RELATED TO A GROUP OF JOINTLY ADMINISTERED NOT-FOR-PROFIT ORGANIZATIONS. SINCE THE ORGANIZATION'S CO-EXIST AT THE SAME PREMISES, THEY UTILIZE EACH OTHER'S RESOURCES, EQUIPMENT, AND PERSONNEL. SALARIES AND OTHER ADMINISTRATIVE EXPENSES ARE PAID BY ANOTHER ENTITY (AMO MASTER OPERATING TRUST, EIN# 20-0406498) AND ALLOCATED BASED ON PREDETERMINED PERCENTAGES. AMO VACATION PLAN DOES NOT REPORT ANY EMPLOYEES ON FORM 941, AS ALL SUCH PLAN PERSONNEL ARE REPORTED ON AMO MASTER OPERATING TRUST FORM 941'S. PART VI, SECTION A, LINE 1 - SUBCOMMITTEE OF THE TRUSTEES: BETWEEN MEETINGS OF THE TRUSTEES, THE CHAIRMAN AND SECRETARY SHALL HAVE AUTHORITY TO MAKE SUCH DECISIONS CONCERNING THE OPERATION AND ADMINISTRATION OF THE VACATION PLAN AS THEY DEEM WISE AND NECESSARY, AND INDIVIDUAL TRUSTEES MAY NOT TAKE ANY ACTION FOR, OR ON BEHALF OF, THE TRUSTEES BETWEEN MEETINGS, EXCEPT AS THEY MAY BE SPECIFICALLY AUTHORIZED. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: UNION TRUSTEES JOHN CLEMONS, PAUL DOELL, DANIEL ROBICHAUX, JEFF RICHARDS, WILLIAM BARRERE, ROBERT RICE JR., AND CHRISTIAN SPAIN SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; UNION TRUSTEE THOMAS HEATON SERVES (THROUGH DEPARTURE MARCH 2023) AS CONTROLLER OF AMERICAN MARITIME OFFICERS; UNION TRUSTEE TODD CHRISTENSEN SERVES AS EAST COAST REPRESENTATIVE OF AMERICAN MARITIME OFFICERS. PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: The Plan shall be operated and administered by ten (10) Trustees, five (5) of whom shall be designated by the Union and five (5) of whom shall be designated by the Employers having contracts with the Union. The Union shall have the right to appoint three (3) alternate Trustees. The appointed Alternate Trustees shall have full authority to act as a Union Trustee in the absence of any Union Trustee. Successor Employer Trustees and successor alternate Employer Trustees shall be appointed by majority vote of the various Employers who are parties to the Plan at the time such appointments are made; provided, however, that not more than one (1) Employer Trustee and not more than one (1) alternate Employer Trustee may be employed by, or affiliated with, the same Employer. Each Employer shall be entitled to cast one (1) vote for each Employee it would employ at the time of becoming a party to the Plan. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: The Plan shall be operated and administered by ten (10) Trustees, five (5) of whom shall be designated by the Union and five (5) of whom shall be designated by the Employers having contracts with the Union. The Union shall have the right to appoint three (3) alternate Trustees. The appointed Alternate Trustees shall have full authority to act as a Union Trustee in the absence of any Union Trustee. Successor Employer Trustees and successor alternate Employer Trustees shall be appointed by majority vote of the various Employers who are parties to the Plan at the time such appointments are made; provided, however, that not more than one (1) Employer Trustee and not more than one (1) alternate Employer Trustee may be employed by, or affiliated with, the same Employer. Each Employer shall be entitled to cast one (1) vote for each Employee it would employ at the time of becoming a party to the Plan. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: the board of trustees has delegated the responsibility to review the form 990 prior to filing to the director of finance. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: The Fund is maintained and administered in accordance with ERISA Sections 404 and 406 and the Fund's conflict of interest policy is set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Fund's compliance with ERISA, with the assistance of the Fund's professionals. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S: THE FUND MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS AND BENEFICIARIES AS REQUIRED BY EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). AMERICAN MARITIME OFFICERS PENSION PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 131936709 PENSION PLAN FL 401(a) NA false AMERICAN MARITIME OFFICERS MEDICAL PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 135600786 BENEFIT PLAN FL 501(c)(9) NA false AMERICAN MARITIME OFFICERS SAFETY & EDUC 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 131952549 TRAINING FUND FL 501(c)(3) 2 NA false AMERICAN MARITIME OFFICERS JOINT EMPLOY 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 112415398 EMPLOY SVCE FL 501(c)(5) NA false AMERICAN MARITIME OFFICERS 401K PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 112978754 PENSION PLAN FL 401(k) NA false AMERICAN MARITIME OFFICERS DEFINED CONTR 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 271269640 PENSION PLAN FL 401(a) NA false BOARD OF TRUSTEES OF THE AMO VAC PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 111929852 JOINT BOARD FL N/A false AMERICAN MARITIME OFFICERS 601 S FEDERAL HIGHWAY DANIA BEACH FL 33004 111966978 LABOR ORG FL 501(C)(5) N/A false AMO MASTER OPERATING TRUST FUND N/A INT'L ORG OF MASTERS MATES & PILOTS NA American Steamship Argent Marine Operations Inc Armstrong Steamship ALTA 1 CETACEAN MARINE CRESCENT TOWING CROWLEY LINER SERVICES ECO TANKERS LLC EXPRESS MARINE FORTUNE MARITIME (SEALIFT) INTREPID PERSONNEL & PROVIS INTREPID SEA HOLDINGS ISPAT INLAND KEY LAKES IV INC KEY LAKES INC LAKE MICHIGAN CARFERRY LIBERTY MARITIME CORP MAERSK LINE LIMITED OCEAN DUCHESS INC OCEAN SHIPHOLDINGS OCEAN SHIPS OSG OSG AMERICA PACIFIC GULF MARINE PASHA HAWAII PATRIOT SHIPPING PHOENIX CREW MGMT LLC PORT CITY MARINE SERVICES REMINGTON SHIPPING INC SAGAMORE SHIPPING SEABULK CREW MANAGEMENT SEABULK TANKERS INC SEALIFT TANKSHIPS INC SEALIFT INC SHELL SIU PASS THROUGH TOTE SERVICES INC TRANSOCEANIC CABLE CO USMMI LLC USS TRANSPORT false false false false false false false false false false true false false true true true false false true