2025-08-13T14:47:11-04:00 2024-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-10-01 112415398 AMERICAN MARITIME OFFICERS JOINT EMPLOYMENT COMMITTEE % JOHN MACUSKI AMER 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 330044312 JOHN MACUSKI DIRECTOR OF FINANCE 9549204247 2025-08-11 true true THOMAS PARISI P00013287 3012726000 2023 2025-03-06 01:10:19Z JOHN MACUSKI 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 6705913 false X WWW.AMOPLANS.COM X 1977 FL DEFRAYING COST OF EMPLOYMENT OFFICE 12 12 0 0 0 0 0 0 6430765 6705584 43 0 57 329 6430865 6705913 0 0 5951515 5651037 0 0 0 0 0 314053 326173 6265568 5977210 165297 728703 967502 967876 922482 196693 45020 771183 DEFRAYING COST OF EMPLOYMENT OFFICE false false THE COMMITTEE WAS ESTABLISHED FOR THE PURPOSE OF MAINTAINING AN EMPLOYMENT OFFICE FROM WHICH CONTRIBUTING COMPANIES CAN OBTAIN LICENSED OFFICERS. false false false false false false false false false false false false true 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 X 0 0 0 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 HIGHWAY DANIA BEACH FL 33004 JOHN MACUSKI DIRECTOR OF FINANCE 2.8 33.2 X 23942 0 8847 STEVEN F NICKERSON EXECUTIVE DIRECTOR 0.84 38.04 X 6755 0 2650 Anthony Naccarato EMPLOYER TRUSTEE/CHAIRMAN 5.0 19.0 X X 0 0 0 Christian Spain UNION TTEE/SEC'Y (EFF 01/2024) 2.0 19.0 X X 0 0 0 PAUL DOELL UNION/SECRETARY (THRU 01/2024) 2.0 19.0 X X 0 0 0 WILLIAM BARRERE UNION TRUSTEE 1.0 6.0 X 0 0 0 ALAINA BASCIANO UNION TRUSTEE (EFF 07/2024) 1.0 6.0 X 0 0 0 TODD CHRISTENSEN UNION TRUSTEE (THRU 07/2024) 1.0 5.0 X 0 0 0 EDWARD HANLEY EMPLOYER TRUSTEE (PRO TEM) 1.0 6.0 X 0 0 0 TODD JOHNSON EMPLOYER TRUSTEE 1.0 6.0 X 0 0 0 DAMON MOTE EMPLOYER TTEE (THRU 08/2024) 1.0 4.0 X 0 0 0 ROBERT RICE JR UNION TRUSTEE 1.0 6.0 X 0 0 0 JEFFREY RICHARDS UNION TRUSTEE (PRO TEM) 1.0 6.0 X 0 0 0 DANIEL ROBICHAUX UNION TRUSTEE (EFF 01/2024) 1.0 4.0 X 0 0 0 SCOTT WINFIELD EMPLOYER TRUSTEE 1.0 6.0 X 0 0 0 JOHN CLEMONS UNION TTEE - ALT (EFF 01/2024) 1.0 5.0 X 0 0 0 IRA DOUGLAS EMPLOYER TRUSTEE (ALTERNATE) 1.0 6.0 X 0 0 0 Christopher Holmes UNION TTEE - ALT (EFF 07/2024) 1.0 5.0 X 0 0 0 EUNICE CADORETTE YOUNG EMPLOYER TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 30697 0 11497 0 false false true 0 0 EMPLOYERS CONTRIBUTIONS 561300 6705584 6705584 6705584 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 329 329 329 6705913 6705913 0 0 0 0 5651037 0 0 0 0 0 0 0 10 109951 0 0 0 2298 0 2308 7085 0 7906 301 0 0 0 0 0 4289 REIMB. SALARIES & BENEFITS 175614 TRUSTEE EXPENSE 15267 FIXED ASSET USAGE 1144 5977210 92284 50000 0 0 0 0 504226 627635 0 0 0 0 0 0 0 0 5629 10097 0 0 0 0 0 0 0 0 0 0 365363 280144 967502 967876 95692 116830 0 0 0 0 0 0 0 0 0 0 0 0 0 0 826790 79863 922482 196693 X 45020 771183 0 0 45020 771183 967502 967876 728703 -2540 X false true X true false DUE FROM AMO MASTER OPERATING 280144 280144 0 DUE TO AMERICAN MARITIME OFFICERS 79863 79863 X 6705913 6705913 6705913 5977210 5977210 5977210 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 COMMITTEE 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 COMMITTEE AND CONCLUDED THAT AS OF SEPTEMBER 30, 2024 AND 2023 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. THE COMMITTEE 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. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, THE COMMITTEE'S POLICY WOULD BE TO RECOGNIZE THEM AS ADMINISTRATIVE EXPENSES. false false false JOHN MACUSKI DIRECTOR OF FINANCE 22022 0 1920 0 0 0 8171 0 676 0 32789 0 0 0 STEVEN F NICKERSON EXECUTIVE DIRECTOR 6295 0 460 0 0 0 2384 0 266 0 9405 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 JOINT EMPLOYMENT COMMITTEE. PART V, LINE 2B - JOINTLY ADMINISTERED ACTIVITIES OF THE PLAN: THE AMERICAN MARITIME OFFICERS (AMO) JOINT EMPLOYMENT COMMITTEE 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 JOINT EMPLOYMENT COMMITTEE 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 COMMITTEE 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 (THROUGH JANUARY 2024), JEFF RICHARDS, DANIEL ROBICHAUX, CHRISTIAN SPAIN, ROBERT RICE JR, ALAINA BASCIANO (EFFECTIVE JULY 2024), AND CHRISTOPHER HOLES (EFFECTIVE JULY 2024), AND WILLIAM BARRERE SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; TODD CHRISTENSEN (THROUGH JULY 2024) SERVES AS EAST COAST REPRESENTATIVE OFAMERICAN MARITIME OFFICERS. 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 having contracts with the Union. The Union shall have the right to appoint two (2) 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 TRUST HAS NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. 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 AMO Joint Employment Committee (JEC) is not subject to ERISA, however, due to its relationship with other AMO Plans that are subject to the laws of ERISA, the JEC maintained and administered the conflict of interest policy as set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Plan's compliance with ERISA, with the assistance of the Plan'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 UPON REQUEST TO APPROPRIATE PARTIES. 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 VACATION PLAN 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 111929852 BENEFIT PLAN FL 501(C)(9) 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 false false false false false false false false false false true false false true true false false false false