2025-08-13T13:34:25-05:00 2024-09-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-10-01 111929852 AMERICAN MARITIME OFFICERS VACATION PLAN % JOHN MACUSKI AMER 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 330044312 JOHN MACUSKI DIRECTOR OF FINANCE 9549204247 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 137485901 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 124526438 134652330 266398 444435 111 0 124792947 135096765 0 0 121689131 133087707 0 896 0 0 0 1488581 1518081 123177712 134606684 1615235 490081 29316823 32113082 28586532 30144797 730291 1968285 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 X 1 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 27.2 X 0 342034 137458 STEVEN F NICKERSON EXECUTIVE DIRECTOR 2.65 34.31 X 0 323209 133027 PAUL DOELL UNION TTEE/SEC'Y(THRU 01/2024) 5.0 39.0 X X 0 310066 96404 JEREMIAH JONES IN-HOUSE GENERAL COUNSEL 2.98 31.47 X 0 313736 91029 WILLIAM BARRERE UNION TRUSTEE 1.0 39.0 X 0 283568 82832 LISA DOMINIC DIRECTOR OF BENEFITS 2.75 35.16 X 0 270820 88247 DANIEL ROBICHAUX UNION TRUSTEE 1.0 39.0 X 0 262548 76434 JEFF RICHARDS UNION TRUSTEE (PRO TEM) 1.0 39.0 X 0 246490 76893 ROBERT RICE JR UNION TRUSTEE 1.0 39.0 X 0 243800 76460 CHRISTIAN SPAIN UNION TRUSTEE/SECRETARY 5.0 39.0 X X 0 246397 64556 JOHN CLEMONS UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 233667 74837 BARBARA SKRAK ASSOC DIR, EXECUTIVE ADMIN 2.48 34.4 X 0 197032 66892 TODD CHRISTENSEN UNION TRUSTEE (THRU 07/2024) 1.0 39.0 X 0 192450 67751 ELIZABETH CALHOUN ASSOCIATE DIRECTOR 6.0 26.0 X 0 179157 76631 JOSEPH BROWN UNION TRUSTEE ALT(EFF 07/2024) 1.0 39.0 X 0 195394 58393 ROBERT MOELIUS CONTROLLER 5.79 30.64 X 0 184512 58626 ALAINA BASCIANO UNION TTEE ALT (EFF 01/2024) 1.0 39.0 X 0 173654 29019 ANTHONY NACCARATO EMPLOYER TRUSTEE/CHAIR 5.0 19.0 X X 0 0 0 IRA DOUGLAS EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 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 TTEE (THRU 08/2024) 1.0 39.0 X 0 0 0 EUNICE CADORETTE YOUNG EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 X 0 0 0 SCOTT WINFIELD EMPLOYER TRUSTEE 1.0 39.0 X 0 0 0 0 4198534 1355489 0 false true false 0 0 EMPLOYERS CONTRIBUTIONS 525100 134652330 134652330 134652330 558571 558571 0 0 0 0 0 2275000 2389136 -114136 -114136 0 0 -114136 0 0 0 0 0 0 0 0 0 0 135096765 134652330 0 444435 0 0 0 133087707 0 0 0 0 896 0 0 19 102162 0 0 19391 29438 2375 25008 26715 0 56995 1197 0 0 0 0 0 28074 REIMB. SALARIES & BENEFITS 1206774 TRUSTEE EXPENSE 15112 FIXED ASSET USAGE 4363 UNIFORMS 384 74 134606684 15000 15000 9277077 2369171 0 0 10263766 12707477 0 0 0 0 0 0 0 0 21621 24357 0 0 9020090 16463319 0 0 0 0 0 0 719269 533758 29316823 32113082 400451 309299 0 0 0 0 0 0 0 0 0 0 0 0 0 0 28186081 29835498 28586532 30144797 X 0 0 0 0 730291 1968285 730291 1968285 29316823 32113082 490081 747913 X false true X true false 0 ESTIMATED VACATION BENEFITS 27928015 PAYROLL TAXES ON BENEFIT OBLIGATION 1907483 29835498 X 135825287 747913 747913 135077374 19391 19391 135096765 132937876 -1649417 -1649417 134587293 19391 19391 134606684 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, 2024 and 2023, 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 - OTHER ADJUSTMENTS: INCREASE IN VACATION BENEFITS: -$1,649,417. false false false JOHN MACUSKI DIRECTOR OF FINANCE 0 314605 0 27429 0 0 0 116726 0 20732 0 479492 0 0 STEVEN F NICKERSON EXECUTIVE DIRECTOR 0 301209 0 22000 0 0 0 114053 0 18974 0 456236 0 0 PAUL DOELL UNION TTEE/SEC'Y(THRU 01/2024) 0 310066 0 0 0 0 0 81037 0 15367 0 406470 0 0 WILLIAM BARRERE UNION TRUSTEE 0 283568 0 0 0 0 0 67465 0 15367 0 366400 0 0 DANIEL ROBICHAUX UNION TRUSTEE 0 262548 0 0 0 0 0 61067 0 15367 0 338982 0 0 CHRISTIAN SPAIN UNION TRUSTEE/SECRETARY 0 246397 0 0 0 0 0 49189 0 15367 0 310953 0 0 JOHN CLEMONS UNION TRUSTEE (ALTERNATE) 0 233667 0 0 0 0 0 59470 0 15367 0 308504 0 0 TODD CHRISTENSEN UNION TRUSTEE (THRU 07/2024) 0 189450 0 3000 0 0 0 52384 0 15367 0 260201 0 0 JEFF RICHARDS UNION TRUSTEE (PRO TEM) 0 246490 0 0 0 0 0 61526 0 15367 0 323383 0 0 JEREMIAH JONES IN-HOUSE GENERAL COUNSEL 0 278694 0 35042 0 0 0 72474 0 18555 0 404765 0 0 LISA DOMINIC DIRECTOR OF BENEFITS 0 251347 0 19473 0 0 0 70592 0 17655 0 359067 0 0 ROBERT MOELIUS CONTROLLER 0 177512 0 7000 0 0 0 46031 0 12595 0 243138 0 0 BARBARA SKRAK ASSOC DIR, EXECUTIVE ADMIN 0 178746 0 18286 0 0 0 50030 0 16862 0 263924 0 0 ELIZABETH CALHOUN ASSOCIATE DIRECTOR 0 169157 0 10000 0 0 0 59466 0 17165 0 255788 0 0 ALAINA BASCIANO UNION TTEE ALT (EFF 01/2024) 0 173654 0 0 0 0 0 13652 0 15367 0 202673 0 0 JOSEPH BROWN UNION TRUSTEE ALT(EFF 07/2024) 0 192394 0 3000 0 0 0 43026 0 15367 0 253787 0 0 ROBERT RICE JR UNION TRUSTEE 0 243800 0 0 0 0 0 61093 0 15367 0 320260 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 (THROUGH DEPARTURE JANUARY 2024), DANIEL ROBICHAUX, JEFF RICHARDS, WILLIAM BARRERE, ROBERT RICE, ALAINA BASCIANO (EFFECTIVE JULY 2024), JOSEPH BROWN (EFFECTIVE JULY 2024) AND CHRISTIAN SPAIN SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; UNION TRUSTEE TODD CHRISTENSEN (THROUGH DEPARTURE JULY 2024) 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 ALTA1 NA false AMERICAN STEAMSHIP NA false ARGENT MARINE OPERATIONS INC NA false ARMSTRONG STEAMSHIP NA false ATLAS PROFESSIONALS CREW MANAGEMENT NA false CENTRAL MARINE LOGISTICS NA false CETACEAN MARINE NA false CROWLEY GOVERNMENT SERVICES NA false CROWLEY LINER SERVICES NA false ECO TANKERS LLC NA false EXPRESS MARINE NA false FORTUNE MARITIME (SEALIFT) NA false INTREPID PERSONNEL & PROVIS NA false INTREPID SEA HOLDINGS NA false ISPAT INLAND NA false KEY LAKES IV INC NA false KEY LAKES INC NA false LAKE MICHIGAN CARFERRY NA false LIBERTY MARITIME CORP NA false MAERSK LINE LIMITED NA false OCEAN SHIPHOLDINGS NA false OCEAN SHIPS NA false OSG NA false OSG AMERICA NA false PACIFIC GULF MARINE NA false PASHA HAWAII NA false PATRIOT SHIPPING NA false PHOENIX CREW MGMT LLC NA false PORT CITY MARINE SERVICES NA false REMINGTON SHIPPING INC NA false SAGAMORE SHIPPING NA false SEABULK CREW MANAGEMENT NA false SEABULK TANKERS INC NA false SEALIFT TANKSHIPS INC NA false SEALIFT INC NA false SHELL NA false SIU PASS THROUGH NA false TOTE SERVICES INC NA false TRANSOCEANIC CABLE CO NA false USMMI LLC NA false USS TRANSPORT NA false false false false false false false false false false false true false false true true true false false true