Nonprofit · EIN 20-0406498
AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST
Tax-exempt · DANIA BEACH, FL 33004
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $367,135 | $367,135 | $0 | $4,349,305 | $4,349,305 | $0 |
| September 30, 2024 | 990 | $307,077 | $307,077 | $0 | $3,835,257 | $3,835,257 | $0 |
| September 30, 2023 | 990 | $260,793 | $260,793 | $0 | $4,516,106 | $4,516,106 | $0 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $344,986
- Investment income
- $22,149
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $80,117
- Salaries, compensation and benefits (total)
- $117,484
- Professional fundraising fees
- $0
- Legal fees
- $1
- Accounting fees
- $58,244
- Occupancy
- $5,768
- Travel
- $71
- Depreciation
- $111,086
Balance sheet and other
- Total assets, start of year
- $3,835,257
- Total assets, end of year
- $4,349,305
- Total liabilities, end of year
- $4,349,305
- Net assets, end of year
- $0
- Land, buildings and equipment
- $327,479
- Gross receipts
- $367,135
- Employees
- 211
- Volunteers
- 0
- Year formed
- 2004
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN MACUSKI | DIRECTOR OF FINANCE Officer | 1 | $17,591 | $6,624 |
| STEVEN F NICKERSON | EXEC DIRECTOR (THRU 6/2025) Officer | 1 | $4,434 | $1,557 |
| BARBARA SKRAK | EXEC DIRECTOR (EFF 6/2025) Officer | 1 | $893 | $322 |
| ANTHONY NACCARATO | SECRETARY Trustee or director | 1 | $0 | $0 |
| Christian Spain | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| EDWARD HANLEY | EMPLOYER TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
| JEFF RICHARDS | UNION TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN MACUSKI | DIRECTOR OF FINANCE Officer | 1 | $17,102 | $6,319 |
| STEVEN F NICKERSON | EXECUTIVE DIRECTOR Officer | 1 | $4,396 | $1,724 |
| ANTHONY NACCARATO | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| Christian Spain | SECRETARY Trustee or director | 1 | $0 | $0 |
| PAUL DOELL | SECRETARY (THRU. 01/2024) Trustee or director | 1 | $0 | $0 |
| EDWARD HANLEY | EMPLOYER TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
| JEFF RICHARDS | UNION TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOHN MACUSKI | DIRECTOR OF FINANCE Officer | 1 | $16,658 | $3,555 |
| STEVEN F NICKERSON | EXECUTIVE DIRECTOR Officer | 1 | $4,274 | $1,334 |
| ANTHONY NACCARATO | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| PAUL DOELL | SECRETARY Trustee or director | 1 | $0 | $0 |
| EDWARD HANLEY | EMPLOYER TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
| JEFF RICHARDS | UNION TRUSTEE (ALTERNATE) Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2 W DIXIE HWY, DANIA BEACH, FL 33004-4312
- In care of
- % JOHN MACUSKI
- Principal officer (990 for 2024)
- JOHN MACUSKI, 2 WEST DIXIE HIGHWAY, DANIA BEACH, FL 33004
- Signed the 990
- JOHN MACUSKI, DIRECTOR OF FINANCE
- Phone
- (954) 920-4247
- Website
- WWW.AMOPLANS.COM
- Return prepared by
- WITHUMSMITHBROWNPC
Mission
THE TRUST WAS DESIGNED AND OPERATES TO FACILITATE AND IMPLEMENT THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT BETWEEN U.S. FLAG MERCHANT FLEET CARRIERS (THE "EMPLOYERS") AND THE AMERICAN MARITIME OFFICERS (THE ).
Program accomplishments
- SERVES AS A CENTRAL CLEARINGHOUSE FOR DESIGNATED EMPLOYER CONTRIBUTIONS AND A CENTRAL ADMINISTRATIVE BODY FOR CERTAIN AMO ENTITIES (6 ERISA PLANS AND 2 NON-PROFITS). REVENUES COLLECTED FOR ENTITIES ARE REPORTED AS SUCH ON THEIR RESPECTIVE FORMS 990 AS ARE THEIR EXPENSES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 20-0406498
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 2005
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Assets (IRS master file)
- $4,349,305
- Income (IRS master file)
- $367,135
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $367,135 | $367,135 | $4,349,305 | XML |
| 990 | September 2024 | $307,077 | $307,077 | $3,835,257 | XML |
| 990 | September 2023 | $260,793 | $260,793 | $4,516,106 | XML |
| 990 | September 2022 | $195,761 | $195,761 | $3,596,844 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-0406498).
Questions about AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST
- What is the EIN of AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST?
- The employer identification number (EIN) of AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST is 20-0406498.
- Is AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 2005.
- Are donations to AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST?
- The 990 for the year ended September 30, 2025 names JOHN MACUSKI.
- Who are the officers and directors of AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST?
- The 990 for the year ended September 30, 2025 lists 7 people; 3 received compensation from the organization, the highest $17,591 (JOHN MACUSKI, DIRECTOR OF FINANCE).
- How much revenue does AMERICAN MARITIME OFFICERS PLAN MASTER OPERATING TRUST have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $367,135, expenses of $367,135 and total assets of $4,349,305 at year end.
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