2026-07-27T16:47:15-05:00 2025-09-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-10-01 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 2026-07-27 true true THOMAS PARISI P00013287 3012726000 2026-07-27 2024 2025-03-06 01:10:19Z JOHN MACUSKI 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 6295602 false X WWW.AMOPLANS.COM X 1977 FL DEFRAYING COST OF EMPLOYMENT OFFICE 12 12 0 0 0 0 0 0 6705584 6293951 0 1651 329 0 6705913 6295602 0 0 5651037 5690372 0 0 0 0 0 326173 360928 5977210 6051300 728703 244302 967876 1238175 196693 222690 771183 1015485 X 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 24628 0 9273 Steven Nickerson EXECUTIVE DIR (THRU 6/2025) 0.84 37.64 X 6846 0 2405 Barbara Skrak EXECUTIVE DIR (EFF 6/2025) 0.48 37.44 X 2435 0 878 Christian Spain UNION TRUSTEE/CHAIRMAN 2.0 19.0 X X 0 0 0 Anthony Naccarato EMPLOYER TRUSTEE/SECRETARY 5.0 19.0 X X 0 0 0 Jeff Richards UNION TRUSTEE (PRO TEM) 1.0 6.0 X 0 0 0 Daniel Robichaux UNION TRUSTEE 1.0 5.0 X 0 0 0 ALAINA BASCIANO UNION TRUSTEE 1.0 5.0 X 0 0 0 Christopher Holmes UNION TRUSTEE (ALTERNATE) 1.0 1.0 X 0 0 0 John Clemons UNION TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 William Barrere UNION TRUSTEE 1.0 6.0 X 0 0 0 Robert Rice UNION TRUSTEE 1.0 6.0 X 0 0 0 Ira Douglas EMPLOYER TRUSTEE (ALTERNATE) 1.0 6.0 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 Deanna Marshall EMP TRUSTEE ALT (EFF 8/2025) 1.0 1.0 X 0 0 0 Scott Winfield EMPLOYER TRUSTEE 1.0 6.0 X 0 0 0 Eunice Cadorette Young EMPLOYER TRUSTEE (ALTERNATE) 1.0 5.0 X 0 0 0 Robert Sheen EMPLOYER TRUSTEE (EFF 8/2025) 1.0 3.0 X 0 0 0 33909 0 12556 0 false false true 0 0 EMPLOYERS CONTRIBUTIONS 561300 6293951 6293951 6293951 1651 1651 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6295602 6293951 0 1651 0 0 0 5690372 0 0 0 0 0 0 0 2 106070 0 0 0 3122 0 5606 6733 0 8744 115 0 0 0 0 0 4104 REIMB. SALARIES & BENEFITS 198826 TRUSTEE EXPENSE 25663 FIXED ASSET USAGE 1943 6051300 50000 450000 0 0 0 0 627635 461489 0 0 0 0 0 0 0 0 10097 16238 0 0 0 0 0 0 0 0 0 0 280144 310448 967876 1238175 116830 93917 0 0 0 0 0 0 0 0 0 0 0 0 0 0 79863 128773 196693 222690 X 771183 1015485 0 0 771183 1015485 967876 1238175 244302 X false true X true false DUE FROM AMO MASTER OPERATING 310448 310448 0 DUE TO AMERICAN MARITIME OFFICERS 128773 128773 X 6295602 6295602 6295602 6051300 6051300 6051300 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 IRS. Management has evaluated the tax positions taken by the Committee and concluded that as of September 30, 2025 and 2024, 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 has 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 Steven Nickerson EXECUTIVE DIR (THRU 6/2025) 6266 0 580 0 0 0 2140 0 265 0 9251 0 0 0 John Macuski DIRECTOR OF FINANCE 22685 0 1943 0 0 0 8376 0 897 0 33901 0 0 0 Barbara Skrak EXECUTIVE DIR (EFF 6/2025) 2213 0 222 0 0 0 709 0 169 0 3313 0 0 0 PART II - COMPENSATION FROM UNRELATED ORGANIZATION: AMERICAN MARITIME OFFICERS MASTER OPERATING TRUST FUND PAYS COMPENSATION TO STEVEN NICKERSON (THRU 6/1/2025) FOR HIS SERVICES AS EXECUTIVE DIRECTOR, JOHN MACUSKI FOR HIS SERVICES AS DIRECTOR OF FINANCE, AND BARBARA SKAK (EFF 6/1/2025) FOR HER SERVICES AS EXECUTIVE DIRECTOR; 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, JEFF RICHARDS, DANIEL ROBICHAUX, CHRISTIAN SPAIN, ROBERT RICE JR, AND WILLIAM BARRERE SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; Union Trustees Alaina Basciano and Christopher Holmes serve as Assistant Vice President Government Relations and Contract Coordinator of American 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