2026-07-27T16:56:26-05:00 2025-09-30 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-10-01 111929852 AMERICAN MARITIME OFFICERS VACATION PLAN % JOHN MACUSKI AMER 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 330044312 JOHN MACUSKI DIRECTOR OF FINANCE 9549204247 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 153372538 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 134652330 148604460 444435 535323 0 0 135096765 149139783 0 0 133087707 147892753 896 0 0 0 0 1518081 1739205 134606684 149631958 490081 -492175 32113082 35491357 30144797 33633177 1968285 1858180 X 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 334235 127038 Steven Nickerson EXECUTIVE DIR (THRU 6/2025) 2.95 33.96 X 0 318064 111719 William Barrere UNION TRUSTEE 1.0 39.0 X 0 315965 88854 Jeremiah Jones IN-HOUSE GENERAL COUNCIL 2.97 31.5 X 0 313218 84143 Daniel Robichaux UNION TRUSTEE 1.0 39.0 X 0 289639 80688 Lisa Dominic DIRECTOR OF BENEFITS 3.78 33.94 X 0 278801 83950 JEFFREY RICHARDS UNION TRUSTEE (PRO TEM) 1.0 39.0 X 0 260640 79865 Robert Rice UNION TRUSTEE 1.0 39.0 X 0 251457 78391 Christian Spain UNION TRUSTEE/CHAIRMAN 5.0 39.0 X X 0 254093 66310 John Clemons UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 241172 76741 Joseph Brown UNION TRUSTEE (ALTERNATE) 1.0 39.0 X 0 221510 61418 Elizabeth Calhoun ASSOCIATE DIR (Thru 9/2025) 6.0 27.2 X 0 192833 83802 Gregory Tulchinsky Sftwre Architect & Sys Analyst 9.64 26.04 X 0 205545 58520 Alaina Basciano UNION TTEE ALT (EFF 1/2025) 1.0 39.0 X 0 190633 68698 Irmin Berger Chief Info Security Officer 2.8 35.29 X 0 193663 55000 Barbara Skrak EXECUTIVE DIR (EFF 6/2025) 2.03 34.71 X 0 193231 53096 Anthony Naccarato EMPLOYER TRUSTEE/SECRETARY 5.0 19.0 X X 0 0 0 Edward Hanley EMPLOYER TRUSTEE (PRO TEM) 1.0 39.0 X 0 0 0 Ira Douglas EMPLOYER TRUSTEE (ALTERNATE) 1.0 39.0 X 0 0 0 Todd Johnson EMPLOYER TRUSTEE 1.0 39.0 X 0 0 0 Scott Winfield EMPLOYER TRUSTEE 1.0 39.0 X 0 0 0 Eunice Cadorette-Young EMPLOYER TRUSTEE (EFF 1/2025) 1.0 39.0 X 0 0 0 David Sloane EMP TTEE (ALT) (EFF 1/2025) 1.0 39.0 X 0 0 0 0 4054699 1258233 0 false true false 0 0 EMPLOYERS CONTRIBUTIONS 525100 148604460 148604460 148604460 648098 648098 0 0 0 0 0 4119980 4232755 -112775 -112775 -112775 0 0 0 0 0 0 0 0 0 0 149139783 148604460 0 535323 0 0 0 147892753 0 0 0 0 0 0 0 4 87806 0 0 27939 52140 2117 57476 26939 0 69504 659 0 0 0 0 0 28160 REIMB. SALARIES & BENEFITS 1351578 TRUSTEE EXPENSE 23143 FIXED ASSET USAGE 8305 BAD DEBT EXPENSE 1573 1862 149631958 15000 15000 2369171 3042356 0 0 12707477 13115831 0 0 0 0 0 0 0 0 24357 33394 0 0 16463319 19284776 0 0 0 0 0 0 533758 0 32113082 35491357 309299 496299 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29835498 33136878 30144797 33633177 X 0 0 0 0 1968285 1858180 1968285 1858180 32113082 35491357 -492175 382070 X false true X true false 0 ESTIMATED VACATION BENEFITS 30909646 PAYROLL TAXES ON BENEFIT OBLIGATION 2111129 DUE TO AMO MASTER OPERATING TRUST 116103 33136878 X 149493914 382070 382070 149111844 27939 27939 149139783 146418742 -3185277 -3185277 149604019 27939 27939 149631958 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 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, 2025 and 2024, 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 has been no tax-related interest or penalties presented in the financial statements. PART XII, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN VACATION BENEFITS: -$3,185,277. false false false Steven Nickerson EXECUTIVE DIR (THRU 6/2025) 0 291118 0 26946 0 0 0 99428 0 12291 0 429783 0 0 John Macuski DIRECTOR OF FINANCE 0 307863 0 26372 0 0 0 113671 0 13367 0 461273 0 0 Barbara Skrak EXECUTIVE DIR (EFF 6/2025) 0 175623 0 17608 0 0 0 39693 0 13403 0 246327 0 0 Jeremiah Jones IN-HOUSE GENERAL COUNCIL 0 293569 0 19649 0 0 0 70557 0 13586 0 397361 0 0 Lisa Dominic DIRECTOR OF BENEFITS 0 259062 0 19739 0 0 0 70364 0 13586 0 362751 0 0 Gregory Tulchinsky Sftwre Architect & Sys Analyst 0 201795 0 3750 0 0 0 44455 0 14065 0 264065 0 0 Elizabeth Calhoun ASSOCIATE DIR (Thru 9/2025) 0 179990 0 12843 0 0 0 70435 0 13367 0 276635 0 0 Irmin Berger Chief Info Security Officer 0 180423 0 13240 0 0 0 41177 0 13823 0 248663 0 0 Christian Spain UNION TRUSTEE/CHAIRMAN 0 250093 0 4000 0 0 0 51110 0 15200 0 320403 0 0 JEFFREY RICHARDS UNION TRUSTEE (PRO TEM) 0 256640 0 4000 0 0 0 64665 0 15200 0 340505 0 0 Daniel Robichaux UNION TRUSTEE 0 285639 0 4000 0 0 0 65488 0 15200 0 370327 0 0 John Clemons UNION TRUSTEE (ALTERNATE) 0 237172 0 4000 0 0 0 61541 0 15200 0 317913 0 0 William Barrere UNION TRUSTEE 0 311965 0 4000 0 0 0 73654 0 15200 0 404819 0 0 Robert Rice UNION TRUSTEE 0 247457 0 4000 0 0 0 63191 0 15200 0 329848 0 0 Alaina Basciano UNION TTEE ALT (EFF 1/2025) 0 186633 0 4000 0 0 0 53498 0 15200 0 259331 0 0 Joseph Brown UNION TRUSTEE (ALTERNATE) 0 217510 0 4000 0 0 0 46218 0 15200 0 282928 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, DANIEL ROBICHAUX, JEFFREY RICHARDS, WILLIAM BARRERE, ROBERT RICE, JOSEPH BROWN, AND CHRISTIAN SPAIN SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS; Union trustee Alaina Basciano serves as Assistant Vice President Government Relations 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 NA false AMERICAN MARITIME OFFICERS 601 S FEDERAL HIGHWAY DANIA BEACH FL 33004 111966978 LABOR ORG FL 501(C)(5) NA false AMO MASTER OPERATING TRUST FUND NA INT'L ORG OF MASTERS MATES & PILOTS NA MEBA DISTRICT NO 1-PCD AFL-CIO NA AMERICAN STEAMSHIP CO ARGENT MARINE OPERATIONS INC ARMSTRONG STEAMSHIP CO ATLAS PROFESSIONALS CREW MANAGEMENT INC CENTRAL MARINE LOGISTICS INC CETACEAN MARINE SERVICES INC CLEVELAND-CLIFFS STEEL LLC CROWLEY GOVERNMENT SERVICES INC ECO-TANKERS CREW MANAGEMENT LLC FAIRWATER CREW MANAGEMENT LLC FAIRWATER TANKER MANAGEMENT LLC FEDERATED CREWING LLC FORTUNE MARITIME INC INTREPID PERSONNEL & PROVISIONING INTREPID SEA HOLDINGS INC KEY LAKES IV INC KEY LAKES INC LIBERTY MARITIME CORPORATION MAERSK LINE LTD OCEAN DUCHESS INC OCEAN SHIPS INC OSPREY SHIP MGMT INC PACIFIC GULF MARINE INC PASHA HAWAII HOLDINGS LLC PATRIOT SHIPPING LLC PHOENIX CREW MANAGEMENT LLC PORT CITY MARINE SERVICES REMINGTON SHIPPING INC SAGAMORE SHIPPING INC SEALIFT LLC SEALIFT TANKSHIPS INC SHELL SHIP MANAGEMENT LIMITED TOTE SERVICES LLC TRANSOCEANIC CABLE SHIP COMPANY US MARINE MANAGEMENT LLC USS TRANSPORT LLC false false false false false false false false false false true false false true true true false false true