2024-10-24T15:12:19-05:00 2023-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2023-01-01 621437621 Marine Spill Response Corporation % CHRISTINE M MURPHY MARI 7033265600 220 Spring Street Suite 500 Herndon VA 201706207 CHRISTINE MURPHY VP-CFO 7033265600 2024-10-16 true true Marc Berger P01871563 7038930600 2024-10-18 2023 2024-10-15 13:58:12Z JOHN SWIFT 220 SPRING STREET SUITE 500 Herndon VA 20170 116355129 false X www.msrc.org X 1990 TN MSRC provides oil spill response services. See Part III, Line 1 for details. 5 3 534 0 0 0 97174535 97667554 5048187 13450296 -720205 -1276675 381864 785774 101884381 110626949 0 0 0 0 50462928 49742320 0 0 0 55037316 62075819 105500244 111818139 -3615863 -1191190 179406381 171467087 84350980 77602876 95055401 93864211 X MSRC'S PURPOSE IS TO PROMOTE THE WELFARE OF THE PUBLIC BY MITIGATING ENVIRONMENTAL DAMAGE TO THE WATERS OF THE U.S. OR OTHER WATERS FOR WHICH THE BOARD OF DIRECTORS AUTHORIZES A RESPONSE BY THE CORPORATION.THE NUMBER OF PERSONS BENEFITTED IS NOT DETERMINABLE AS THE FUNCTION IS TO BENEFIT THE GENERAL PUBLIC, NOT A SPECIFIC GROUP. false false 111818139 0 13450296 MSRC HAS ESTABLISHED A PROGRAM TO RENDER ITS BEST EFFORTS TO CONTAIN, CLEANUP OR OTHERWISE MITIGATE A DISCHARGE OR TO MITIGATE A THREAT OF A DISCHARGE OF OIL OR OTHER SUBSTANCES. THIS IS ACCOMPLISHED THROUGH UTILIZATION OF PERSONNEL AND EQUIPMENT OF THE CORPORATION AND VARIOUS CONTRACTORS. MSRC DEVELOPS AND MAINTAINS INFORMATION REGARDING OIL DISCHARGE RESPONSE RESOURCES AND RELATED INFORMATION. MSRC CONDUCTS TRAINING, DRILLS, AND EXERCISES IN ORDER TO REVIEW OIL DISCHARGE CAPABILITIES AND FACILITATE RESPONSE RELATED READINESS. IN 1999, AND IN ACCORDANCE WITH AN IRS RULING, MSRC EXPANDED ITS PURPOSE TO ALSO INCLUDE MAKING ITS COMMUNICATIONS EQUIPMENT AND OTHER RESOURCES AVAILABLE FOR USE IN RESPONSE TO OTHER NATURAL OR MANMADE DISASTERS, SUCH AS HURRICANES, FLOODS, OR FIRES. 111818139 false true false true false false false false false true false false true true true true false false false true false false false false false false false false true false false false false false false false false true false false false false true false false true 216 0 true 534 true false false false false false false false false X 5 3 false false false false true true true true true false false true true true true true true true true false CA NJ X CHRISTINE M MURPHY 7033265633 220 SPRING ST STE 500 Herndon VA 20170 X BRETT DREWRY DIRECTOR 2.0 40.0 X 0 427398 82876 JOHN SWIFT PRESIDENT 40.0 0.0 X X 409395 0 69981 JOE BOWLES VP 40.0 0.0 X 420222 0 48377 MIKE WALKER VP 40.0 0.0 X 358692 0 62532 CARMINE DULISSE FORMER PRESIDENT 6.5 0.0 X X 400369 0 5316 CHRISTINE MURPHY VP-CFO/TREASURER 40.0 0.0 X 344435 0 56017 KEVIN HOSKINS VP, TELECOM & IS 40.0 0.0 X 272834 0 57749 TIM ARCHER VP 40.0 0.0 X 265493 0 47943 GINA PACE VP GENERAL COUNSEL/SECRETARY 40.0 0.0 X 262042 0 42202 KIM BABIN ASSISTANT TREASURER 40.0 0.0 X 238424 0 49789 MIKE SAMPLE FORMER VP-GENERAL COUNSEL 13.4 0.0 X 259843 0 14391 WILLIAM STAFFORD VP 40.0 0.0 X 237893 0 30017 RICH D'ALLASANDRO VP 40.0 0.0 X 201747 0 61429 MARY AHEARN DIRECTOR-HR 40.0 0.0 X 208227 0 49977 JOE JOSEPH CHIEF ENGINEER 61.88 0.0 X 207497 0 39310 CHRIS MUZZY DIRECTOR-HEALTH SAFETY 40.0 0.0 X 190536 0 32305 ERIC HAUGSTAD CHAIRMAN/DIRECTOR 2.0 0.0 X X 57750 0 0 KELLY KEITH DIRECTOR 2.0 0.0 X 53900 0 0 PAUL GUGG DIRECTOR 2.0 0.0 X 46200 0 0 4435499 427398 750211 130 false true false DYNAMIC AVIATION PO BOX 7 BRIDGEWATER VA 22812 DISPERSANT AIRCRAFT 8952997 CONRAD SHIPYARD LLC PO BOX 790 MORGAN CITY LA 70381 DRYDOCK SERVICES 2249612 BOLLINGER SHIPYARDS LLC 615 DESTREHAN AVENUE HARVEY LA 70058 DRYDOCK SERVICES 2261733 E3 ENVIRONMENTAL OMI PO BOX 11407 BIRMINGHAM AL 35246 OIL SPILL RESPONSE 1580733 CROSBY TUGS LLC PO BOX 279 GOLDEN MEADOW LA 70357 TUG SERVICES 1383950 30 97588000 79554 79554 97667554 SPILL RESPONSE SERVICES 900099 13450296 13450296 13450296 328519 0 328519 0 0 0 0 0 4122986 5728180 -1605194 -1605194 -1605194 0 0 0 0 0 0 0 0 0 VESSEL FUEL SALE 900099 783974 783974 OTHER 900099 1800 1800 785774 110626949 14234270 0 -1274875 0 0 0 0 3730963 3730963 0 34063757 34063757 3089382 3089382 6016869 6016869 2841349 2841349 0 233204 233204 612250 612250 0 0 0 0 0 773043 773043 1784688 1784688 0 5976200 5976200 2832472 2832472 0 230496 230496 7704 7704 0 4572433 4572433 3243936 3243936 VESSEL, BARGE & EQUIP OPS 28407909 28407909 SUBCONTRACTOR TRAIN/SAFETY 12697259 12697259 TAXES AND LICENSES 610546 610546 CLIENT RELATIONS 59329 59329 34350 34350 111818139 111818139 0 0 56697 49051 7165656 4664234 5696000 7284000 2253459 870328 0 0 0 0 0 0 18557604 18557604 1447676 1516938 364766099 291023207 72323768 73742892 0 0 0 0 0 0 0 0 71905521 64782040 179406381 171467087 10918339 9996885 0 0 125000 0 0 0 0 0 0 0 683950 421654 0 0 72623691 67184337 84350980 77602876 X 95055401 93864211 0 0 95055401 93864211 179406381 171467087 -1191190 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 1020 1020 1020 6642634 6506937 135697 5010239 4443764 566475 351261359 278882579 72378780 1851867 1189927 661940 73742892 OP. LEASE RIGHT-OF-USE ASSETS 64566896 EMPLOYEE RECEIVABLES 12383 OTHER NON-CURRENT ASSETS 202761 64782040 0 OPERATING LEASE LIABILITY 67184337 67184337 X 110626949 110626949 110626949 111818139 111818139 111818139 ASC740 Footnote INCOME TAXES: MSRC RECOGNIZES THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. MSRC DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. MSRC HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, MSRC HAS FILED INTERNAL REVENUE FORM 990 TAX RETURNS AS REQUIRED AND ALL APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. MSRC BELIEVES THAT IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. HOWEVER, MSRC IS STILL OPEN TO EXAMINATIONS BY TAX AUTHORITIES FROM FISCAL YEAR 2021 FORWARD. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED IN THE STATEMENTS OF ACTIVITIES RELATED TO UNCERTAIN TAX POSITIONS. Sub-Saharan Africa 0 0 Program Services SPILL RESPONSE Ex. 36625 0 0 0 0 36625 36625 false false false false false false Part I, Line 3, Column (f): $36,625 REPRESENTS MARINE SPILL RESPONSE CORPORATION'S (MSRC) EXPENDITURES FOR ITS OWN ACTIVITIES RELATED TO SPILL RESPONSE SERVICES. MSRC USES THE ACCRUAL METHOD OF ACCOUNTING. X X X true true X X X X X X false true false false false false false true false CARMINE DULISSE FORMER PRESIDENT 119699 0 195603 0 85067 0 4808 0 508 0 405685 0 0 0 BRETT DREWRY DIRECTOR 0 293730 0 97910 0 35758 0 68926 0 13950 0 510274 0 20014 MIKE SAMPLE FORMER VP-GENERAL COUNSEL 122843 0 91628 0 45372 0 3750 0 10641 0 274234 0 0 0 MIKE WALKER VP 274510 0 77791 0 6391 0 37806 0 24726 0 421224 0 0 0 JOHN SWIFT PRESIDENT 329899 0 75158 0 4338 0 45255 0 24726 0 479376 0 0 0 JOE BOWLES VP 277876 0 65156 0 77190 0 38008 0 10369 0 468599 0 0 0 CHRISTINE MURPHY VP-CFO/TREASURER 267672 0 76150 0 613 0 36968 0 19049 0 400452 0 0 0 KEVIN HOSKINS VP, TELECOM & IS 225075 0 45003 0 2756 0 31023 0 26726 0 330583 0 0 0 KIM BABIN ASSISTANT TREASURER 191730 0 45936 0 758 0 26101 0 23688 0 288213 0 0 0 WILLIAM STAFFORD VP 210278 0 27169 0 446 0 28187 0 1830 0 267910 0 0 0 TIM ARCHER VP 169442 0 25759 0 70292 0 23217 0 24726 0 313436 0 0 0 JOE JOSEPH CHIEF ENGINEER 199520 0 0 0 7977 0 14584 0 24726 0 246807 0 0 0 GINA PACE VP GENERAL COUNSEL/SECRETARY 231134 0 30398 0 510 0 31329 0 10873 0 304244 0 0 0 RICH D'ALLASANDRO VP 173652 0 23141 0 4954 0 23721 0 37708 0 263176 0 0 0 MARY AHEARN DIRECTOR-HR 162335 0 44949 0 943 0 22201 0 27776 0 258204 0 0 0 CHRIS MUZZY DIRECTOR-HEALTH SAFETY 165487 0 24445 0 604 0 21936 0 10369 0 222841 0 0 0 PART I, LINE 1A: FIRST CLASS OR CHARTER TRAVEL - IN ACCORDANCE WITH MSRC TRAVEL POLICIES AND PRACTICES, ONLY THE MSRC BOARD MEMBERS AND THE PRESIDENT/CEO CAN TRAVEL FIRST CLASS. HOWEVER, MSRC'S PRESIDENT AND CEO CAN APPROVE EXCEPTIONS FOR EMPLOYEES ON A CASE-BY-CASE BASIS. THIS TYPE OF TRAVEL IS BUSINESS-RELATED; THEREFORE, IT IS NOT TAXABLE. Tax indemnification and gross-up payments - MSRC reimbursed the following employee for his commute to work as part of his employee benefits. The reimbursed amount is treated as taxable: Joe Joseph - $5,531 TRAVEL FOR COMPANIONS - THE MSRC PRESIDENT AND CEO MAY APPROVE TRAVEL FOR COMPANIONS. IF THERE IS NOT A SUBSTANTIAL BUSINESS PURPOSE FOR THIS TRAVEL, IT IS TREATED AS TAXABLE. THE REIMBURSED AMOUNT FOR FORMER VP MIKE SAMPLE'S WIFE'S FLIGHT TICKET TO HOUSTON FOR ATTENDING MIKE SAMPLE'S RETIREMENT PARTY: MIKE SAMPLE - $1,048. HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - MSRC PROVIDES HOUSING ALLOWANCE ONLY FOR RELOCATIONS OF CERTAIN EMPLOYEES. ALL SUCH RELOCATIONS ARE APPROVED IN ACCORDANCE WITH MSRC'S RELOCATION POLICIES AND PRACTICES. HOUSING ALLOWANCES ARE TREATED AS TAXABLE. Part I, Line 4b: THE FOLLOWING AMOUNT REPRESENTS PAYMENT RECEIVED BY A NON-EMPLOYEE DIRECTOR FROM A RELATED ORGANIZATION UNDER A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: BRETT DREWRY - $20,014. PART 1, LINE 7: MSRC AWARDS BONUSES TO SENIOR MANAGEMENT BASED ON ACHIEVEMENT OF OBJECTIVES SET FOR THE INDIVIDUAL EMPLOYEE. THESE OBJECTIVES ARE OPERATIONAL, SAFETY-RELATED, FINANCIAL, READINESS AND LEADERSHIP IN NATURE. THE MSRC BOARD OF DIRECTORS OR THE MSRC PRESIDENT AND CEO REVIEW THE POTENTIAL BONUS AMOUNTS AND OBJECTIVES AT THE BEGINNING OF EACH YEAR. THE MSRC BOARD OF DIRECTORS OR THE PRESIDENT AND CEO APPROVE BONUS AMOUNTS AFTER THE YEAR IS COMPLETED BASED ON ACHIEVEMENT OF THE SPECIFIC OBJECTIVES FOR THE EMPLOYEE. X TRAILERS 5 41190 FMV X CRTN BOOMS 50' 96 25414 FMV X SKMRS & QKTANK 5 11500 FMV X GENERATORS 2 1450 FMV false false false Form 990, Part VI, Section A, line 6: MSRC IS A TENNESSEE NON-PROFIT, MEMBERSHIP CORPORATION. MSRC'S SOLE MEMBER IS THE MARINE PRESERVATION ASSOCIATION ("MPA"). MPA IS AN ARIZONA NON-PROFIT, MEMBERSHIP CORPORATION. BOTH MSRC AND MPA ARE TAX-EXEMPT ORGANIZATIONS, UNDER IRC SECTIONS 501(C)(4) AND 501(C)(6) RESPECTIVELY. Form 990, Part VI, Section A, line 7a: MPA, AS THE SOLE MEMBER OF MSRC, HAS THE RIGHT AND POWER TO ELECT THE MAJORITY OF THE BOARD OF DIRECTORS. Form 990, Part VI, Section A, line 7b: ANY ADOPTION, ALTERATION, OR REPEAL OF THE BY-LAWS OF THE CORPORATION BY ITS BOARD OF DIRECTORS IS SUBJECT TO THE APPROVAL OF ITS SOLE MEMBER, MARINE PRESERVATION ASSOCIATION("MPA"). UNDER MPA'S ORGANIZATIONAL DOCUMENTS, MPA HAS THE AUTHORITY TO ELECT AND/OR REMOVE A MAJORITY OF MSRC'S DIRECTORS. UNDER MPA'S CORPORATE ORGANIZATIONAL DOCUMENTS, THIS AUTHORITY IS DELEGATED TO A SPECIAL COMMITTEE COMPRISED OF A DESIGNATED SUBSET OF MPA DIRECTORS WHO ALSO MEET CERTAIN CITIZENSHIP ELIGIBILITY CRITERIA, AS REQUIRED BY THE UNITED STATES SHIPPING ACT OF 1916, AS AMENDED. Form 990, Part VI, Section B, line 11: YES. THE FORM 990 IS PREPARED BY THE MSRC SENIOR ACCOUNTING MANAGER. THE 990 IS REVIEWED BY MSRC MANAGEMENT AND OUTSIDE TAX PROFESSIONALS, THEN SUBMITTED TO THE MSRC BOARD OF DIRECTORS FOR ITS REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c: MSRC HAS A WRITTEN CONFLICT OF INTEREST POLICY. NEW EMPLOYEES ARE PROVIDED A COPY OF THE POLICY, AND ASKED TO ACKNOWLEDGE THEIR ACCEPTANCE. ANNUALLY, ALL EMPLOYEES MUST COMPLETE AN ETHICS QUESTIONNAIRE, WHERE THEY ARE ASKED BOTH ABOUT THEIR COMPLIANCE WITH THE POLICY AND THEIR AWARENESS OF ANY OTHER EMPLOYEE'S NON-COMPLIANCE WITH THE POLICY. THE COMPANY ALSO HAS A COMPLIANCE HOTLINE FOR ANONYMOUS REPORTING OF ETHICS ISSUES. Form 990, Part VI, Section B, Line 15: COMPENSATION PAID TO OFFICERS AND KEY EMPLOYEES IS MARKET-BASED AND REASONABLE. WHERE APPROPRIATE, MSRC ENGAGES THE SERVICES OF PROFESSIONAL COMPENSATION CONSULTANTS TO OBTAIN COMPARABILITY DATA, MARKET SURVEYS AND/OR OPINIONS AS TO THE REASONABLENESS OF COMPENSATION PAID. DECISIONS ARE CONTEMPORANEOUSLY DOCUMENTED. Form 990, Part VI, Section C, Line 19: MSRC MAKES THESE DOCUMENTS AVAILABLE AS/WHEN REQUIRED BY LAW. Form 990, Part XII, Line 2c: OVERSIGHT OF AUDIT: THERE WERE NO CHANGES IN 2023 FOR THE OVERSIGHT FUNCTION. Marine Preservation Association 20860 N TATUM BLVD STE 300 Phoenix AZ 85050 860662511 See Part VII AZ 501(c)(6) N/A NA false false false true false false false false false false false false false false false false false false false false Marine Preservation Association C 97588000 Cash Schedule R, Part II COLUMN B - PRINCIPAL ACTIVITY: PROVIDES PRINCIPAL FUNDING FOR MSRC, THE MARINE PRESERVATION ASSOCIATION ("MPA") HAS BEEN REPORTED AS AN ORGANIZATION RELATED TO MARINE SPILL RESPONSE CORPORATION ("MSRC") BASED UPON THE DEFINITION OF CONTROL AS PROVIDED WITHIN THE INSTRUCTIONS FOR SCHEDULE R (FORM 990), RELATED ORGANIZATIONS AND UNRELATED PARTNERSHIPS. UNDER THIS DEFINITION, MPA IS DEEMED TO 'CONTROL,' HENCE DEEMED TO BE THE 'PARENT,' OF MSRC. MSRC IS FULLY RESPONSIBLE FOR DIRECTING ITS OWN OPERATIONAL ACTIVITIES AND FUNCTIONS INDEPENDENTLY OF MPA. HOWEVER, UNDER THEIR RESPECTIVE CORPORATE ORGANIZATIONAL DOCUMENTS, MPA HAS THE AUTHORITY TO ELECT AND/OR REMOVE A MAJORITY OF MSRC'S DIRECTORS. UNDER MPA'S ORGANIZATIONAL DOCUMENTS, THIS AUTHORITY IS DELEGATED TO A SPECIAL COMMITTEE COMPRISED OF A DESIGNATED SUBSET OF MPA DIRECTORS WHO ALSO MEET CERTAIN CITIZENSHIP ELIGIBILITY CRITERIA, AS REQUIRED BY THE UNITED STATES SHIPPING ACT OF 1916, AS AMENDED.