2024-08-14T09:48:34-05:00 2023-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-10-01 131952549 AMERICAN MARITIME OFFICERS SAFETY & EDUCATION 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 23100086 false X WWW.AMOPLANS.COM X 1961 FL TRAINING OF MARITIME OFFICERS. 12 12 0 0 0 0 0 0 15569255 21935308 25677 -1218 297854 343611 15892786 22277701 0 0 0 0 0 0 0 0 0 19437685 21928359 19437685 21928359 -3544899 349342 5205101 6396282 652400 1431582 4552701 4964700 TRAINING OF MARITIME OFFICERS. false false 17152585 0 21948567 PROVIDE FOR THE DEVELOPMENT AND IMPROVEMENT OF THE SKILL AND EFFICIENCY OF LICENSED MARITIME OFFICERS AND TO INCREASE SAFETY, EFFICIENCY AND UNIFORMITY IN THE OPERATIONS OF VESSELS. 17152585 true false false false false false false false false false true false false false true true true false true false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 12 12 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 HWY DANIA BEACH FL 33004 STEVEN F NICKERSON EXECUTIVE DIRECTOR 16.32 22.62 X 135184 0 50679 JOHN MACUSKI DIRECTOR OF FINANCE 6.0 30.0 X 49975 0 18686 ANTHONY NACCARATO EMPLOYER TRUSTEE/CHAIR 2.0 22.0 X X 0 0 0 PAUL DOELL UNION TRUSTEE/SECRETARY 5.0 16.0 X X 0 0 0 WILLIAM BARRERE UNION TRUSTEE 1.0 6.0 X 0 0 0 IRA DOUGLAS EMPLOYER TRUSTEE 1.0 6.0 X 0 0 0 EDWARD HANLEY EMPLOYER TRUSTEE (PRO TEM) 1.0 6.0 X 0 0 0 THOMAS HEATON UNION TRUSTEE(THRU 03/01/2023) 1.0 6.0 X 0 0 0 TODD JOHNSON EMPLOYER TRUSTEE 1.0 6.0 X 0 0 0 JEFF RICHARDS UNION TRUSTEE (PRO TEM) 1.0 6.0 X 0 0 0 DANIEL ROBICHAUX UNION TRUSTEE 1.0 4.0 X 0 0 0 CHRISTIAN SPAIN UNION TRUSTEE 1.0 6.0 X 0 0 0 SCOTT WINFIELD EMPLOYER TRUSTEE 1.0 5.0 X 0 0 0 EUNICE CADORETTE-YOUNG EMPLOYER TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 TODD CHRISTENSEN UNION TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 JOHN CLEMONS UNION TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 ROBERT SHEEN EMPLOYER TRUSTEE (ALTERNATE) 1.0 2.0 X 0 0 0 ROBERT RICE JR UNION TRUSTEE(EFF. 03/01/2023) 1.0 6.0 X 0 0 0 185159 0 69365 1 false true true 0 0 EMPLOYER CONTRIBUTIONS 611600 20161092 20161092 TRAINING FEES 611600 1774216 1774216 21935308 46919 46919 0 0 330352 330352 0 330352 330352 758748 15500 822385 -63637 15500 -48137 -48137 0 0 0 0 0 0 0 0 0 MISCELLANOUES INCOME 900099 13259 13259 13259 22277701 21948567 0 329134 0 0 0 0 0 0 0 0 0 0 0 157991 157847 144 137958 137958 0 0 1201 1201 1215128 1215128 0 189185 148625 40560 92651 58327 34324 285160 218208 66952 0 5166782 3953686 1213096 59079 45208 13871 0 0 0 0 340948 260898 80050 583254 446313 136941 REIMB. SALARIES & BENEFITS 11820823 9045441 2775382 EQUIPMENT RENTAL & MAINT 932499 713560 218939 FOOD & BEVERAGE 585759 585759 EDUCATION PROGRAM EXPENSES 223449 223449 136492 80136 56356 21928359 17152585 4775774 0 0 0 351314 1155053 0 0 1674027 2603704 0 0 0 0 0 0 0 0 376010 374672 25671515 24301378 1589728 1370137 1104515 887216 0 0 0 0 0 0 109507 5500 5205101 6396282 652400 885233 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 546349 652400 1431582 X 0 0 0 0 4552701 4964700 4552701 4964700 5205101 6396282 349342 62657 X false true X true false X 1260171 1090869 169302 23681299 22550583 1130716 730045 659926 70119 1370137 0 DUE TO AMO OPERATING TRUST 546349 546349 X 22339157 62657 62657 22276500 1201 1201 22277701 21927158 21927158 1201 1201 21928359 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management 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 IRS. 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 for the periods presented in these financial statements. true true true true true true true false false false false false false false false false false true PART I, LINE 3 - PUBLICATION OF RACIAL NONDISCRIMINATION POLICY: ALL UNION MEMBERS ARE ENTITLED TO ATTEND ANY AND ALL COURSES BY THE SCHOOL. INFORMATION REGARDING COURSES AND CIRRICULUM ARE PUBLISHED IN THE "AMERICAN MARITIME OFFICERS" PUBLICATION. SIGNS ARE POSTED THROUGHOUT THE SCHOOL REGARDING THE POLICY. THE ABOVE INFORMATION IS ALSO AVAILABLE ON THE AMERICAN MARITIME OFFICERS PLAN'S WEBSITE. false false false false false false false false false STEVEN F NICKERSON EXECUTIVE DIRECTOR 124984 0 10200 0 0 0 45786 0 4893 0 185863 0 0 0 JOHN MACUSKI DIRECTOR OF FINANCE 46225 0 3750 0 0 0 16887 0 1799 0 68661 0 0 0 PART II - COMPENSATION FROM UNRELATED ORGANIZATION: AMERICAN MARITIME OFFICERS MASTER OPERATING TRUST FUND PAYS COMPENSATION TO STEVEN NICKERSON FOR HIS SERVICES AS EXECUTIVE DIRECTOR AND JOHN MACUSKI FOR HIS SERVICES AS DIRECTOR OF FINANCE; OF WHICH A PORTION OF THEIR TIME IS ALLOCATED FOR SUCH SERVICES PERFORMED FOR AMERICAN MARITIME OFFICERS SAFETY & EDUCATION PLAN. PART V, LINE 2B - JOINTLY ADMINISTERED ACTIVITIES OF THE PLAN: THE AMERICAN MARITIME OFFICERS (AMO) SAFETY & EDUCATION 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 SAFETY & EDUCATION 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 MEDICAL 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, WILLIAM BARRERE, JEFF RICHARDS, DANIEL ROBICHAUX, AND CHRISTIAN SPAIN SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; UNION TRUSTEE ROBERT RICE JR. SERVES AS CONTROLLER OF AMERICAN MARITIME OFFICERS; TODD CHRISTENSEN SERVES AS EAST COAST REPRESENTATIVE. PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: The plan shall be operated and administered by twelve (12) trustees, six (6) of whom shall be designated by the Union and six (6) of whom shall be designated by the Employers. The Union shall have the right to appoint two (2) alternate trustees who shall have full authority to act as an union trustee in the absence of any union trustee. The Employers shall appoint two (2) alternate trustees who shall have full authority to act as an employer trustee in the absence of the employer trustee. There shall at all times be an equal number of trustees designated by the union and the employers. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: NO OTHER COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES. 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 VACATION PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 111929852 BENEFIT PLAN FL 501(c)(9) NA false AMERICAN MARITIME OFFICERS 401(K) PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 112978754 PENSION PLAN FL 401(k) NA false AMERICAN MARITIME OFFICERS JOINT EMPLOY 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 112415398 EMPLOY SRVC FL 501(c)(5) 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 DEFINED CONTR 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 271269640 PENSION PLAN FL 401(a) NA false false false false false false false false false false true true false false true true false false false false