Civic Intelligence

American Maritime Safety Inc

EIN 13-3522279 • 501(c)6 • White Plains, NY

Profile

Foster, Promote and encourage safety in the American-Flag Maritime trade and all its segments and promote the best interests of American-Flag Maritime Companies by facilitating compliance with regulations.

199 Main Street 7th FloorWhite Plains, NY 10601

www.maritimesafety.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.25x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Net Margin

28th percentile

-3.8%

Higher net margin than 28% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

50th percentile

$14,044

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2025

Asset Growth

27th percentile

-5.1%

Faster asset growth than 27% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

34th percentile

-0.9%

Faster revenue growth than 34% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$593,542

Down $31,953 (-5.1%) from 2024

Liabilities

Down

$197,171

Down $2,244 (-1.1%) from 2024

Net Assets

Down

$396,371

Down $29,709 (-7.0%) from 2024

Revenue

Down

$788,100

Down $6,803 (-0.9%) from 2024

Expenses

Up

$817,809

Up $36,679 (+4.7%) from 2024

Net Income

Down

-$29,709

Down $43,482 (-316%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $371,022Liabilities 2011: $134,989Net Assets 2011: $236,0332011Assets 2012: $451,080Liabilities 2012: $165,911Net Assets 2012: $285,1692012Assets 2013: $529,940Liabilities 2013: $145,804Net Assets 2013: $384,1362013Assets 2014: $542,750Liabilities 2014: $167,399Net Assets 2014: $375,3512014Assets 2015: $568,244Liabilities 2015: $162,933Net Assets 2015: $405,3112015Assets 2016: $633,995Liabilities 2016: $178,504Net Assets 2016: $455,4912016Assets 2017: $702,573Liabilities 2017: $145,079Net Assets 2017: $557,4942017Assets 2018: $718,605Liabilities 2018: $163,235Net Assets 2018: $555,3702018Assets 2019: $757,699Liabilities 2019: $181,232Net Assets 2019: $576,4672019Assets 2020: $654,263Liabilities 2020: $165,257Net Assets 2020: $489,0062020Assets 2021: $574,505Liabilities 2021: $159,300Net Assets 2021: $415,2052021Assets 2022: $538,126Liabilities 2022: $182,822Net Assets 2022: $355,3042022Assets 2023: $598,200Liabilities 2023: $185,893Net Assets 2023: $412,3072023Assets 2024: $625,495Liabilities 2024: $199,415Net Assets 2024: $426,0802024Assets 2025: $593,542Liabilities 2025: $197,171Net Assets 2025: $396,3712025

Highlighted filing

2025

Assets$593,542
Liabilities$197,171
Net Assets$396,371

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,101,825Expenses 2011: $922,908Net Income 2011: $178,9172011Revenue 2012: $1,148,040Expenses 2012: $1,098,904Net Income 2012: $49,1362012Revenue 2013: $1,155,197Expenses 2013: $1,056,230Net Income 2013: $98,9672013Revenue 2014: $1,019,496Expenses 2014: $1,028,281Net Income 2014: -$8,7852014Revenue 2015: $869,181Expenses 2015: $839,221Net Income 2015: $29,9602015Revenue 2016: $1,059,835Expenses 2016: $1,009,655Net Income 2016: $50,1802016Revenue 2017: $926,539Expenses 2017: $824,536Net Income 2017: $102,0032017Revenue 2018: $844,122Expenses 2018: $846,246Net Income 2018: -$2,1242018Revenue 2019: $832,738Expenses 2019: $811,641Net Income 2019: $21,0972019Revenue 2020: $791,933Expenses 2020: $872,202Net Income 2020: -$80,2692020Revenue 2021: $760,979Expenses 2021: $834,137Net Income 2021: -$73,1582021Revenue 2022: $774,599Expenses 2022: $784,538Net Income 2022: -$9,9392022Revenue 2023: $811,997Expenses 2023: $777,751Net Income 2023: $34,2462023Revenue 2024: $794,903Expenses 2024: $781,130Net Income 2024: $13,7732024Revenue 2025: $788,100Expenses 2025: $817,809Net Income 2025: -$29,7092025

Highlighted filing

2025

Revenue$788,100
Expenses$817,809
Net Income-$29,709

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.20$0.40$0.79$0.82$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.20$0.43$0.79$0.78$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.19$0.41$0.81$0.78$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.18$0.36$0.77$0.78$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.16$0.42$0.76$0.83$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.17$0.49$0.79$0.87$0.08
2019Summary only. Only limited summary data is available for this year.$0.76$0.18$0.58$0.83$0.81$0.02
2018Summary only. Only limited summary data is available for this year.$0.72$0.16$0.56$0.84$0.85$0.00
2017Summary only. Only limited summary data is available for this year.$0.70$0.15$0.56$0.93$0.82$0.10
2016Summary only. Only limited summary data is available for this year.$0.63$0.18$0.46$1.06$1.01$0.05
2015Summary only. Only limited summary data is available for this year.$0.57$0.16$0.41$0.87$0.84$0.03
2014Summary only. Only limited summary data is available for this year.$0.54$0.17$0.38$1.02$1.03$0.01
2013Summary only. Only limited summary data is available for this year.$0.53$0.15$0.38$1.16$1.06$0.10
2012Summary only. Only limited summary data is available for this year.$0.45$0.17$0.29$1.15$1.10$0.05
2011Summary only. Only limited summary data is available for this year.$0.37$0.13$0.24$1.10$0.92$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$788,100
Mission and Program Overview

Mission

Foster, Promote and encourage safety in the American-Flag Maritime trade and all its segments and promote the best interests of American-Flag Maritime Companies by facilitating compliance with regulations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$570,245$589,363▲ $19,118
Rtn Earn Endowment Incm Other Fnds$426,080$396,371▼ $29,709
Cash and Non-Interest-Bearing Accounts$55,250$4,179▼ $51,071
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$625,495$593,542▼ $31,953
Other Assets Total-$0-
Liabilities
Deferred Revenue$142,305$144,004▲ $1,699
Accounts Payable and Accrued Expenses$57,110$53,167▼ $3,943
Total Liabilities$199,415$197,171▼ $2,244
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,080$396,371▼ $29,709
Total Liabilities and Net Assets / Fund Balance$625,495$593,542▼ $31,953
Compensation and Service Providers

Employees

NameTitleBaseTotal
Joann MeltzSecretary$14,044$14,044
Emmanuel MercedDirector$1,000$1,000
Julio VelazquezDirector$1,000$1,000
Kristen E MatthewsDirector$1,000$1,000

Board Members and Trustees

NameTitle
Lee R A Seham EsqPresident
Lucas K Middlebrook EsqVice President

Highest Paid Contractors

ContractorServicesLocationCompensation
Seham Seham Meltz & Petersen LLPLegal & Occupancy199 Main Street 7th Floor, White Plains, NY 10601$521,512
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$768,982
Investment Income
$19,118
Other Revenue
$0
Change in Net Assets
$-29,709

Audited Revenue Reconciliation

Revenue per Audited Statements
$788,100
Total Revenue per Audited Statements
$788,100
Total Revenue per Form 990
$788,100
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$625,527
Salaries, Compensation, and Employee Benefits$192,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$478,312
Other Salaries and Wages---$152,039
Occupancy---$43,200
Current Officers, Directors, Trustees, and Key Employees---$17,044
Payroll Taxes---$15,104
Fees for Services Accounting---$11,360
Information Technology---$8,421
Other Employee Benefits---$8,095
Travel---$7,507
Fees for Services Other---$6,202
Office Expenses---$5,238
Other Expenses---$1,220
All Other Expenses---$1,158
Conferences and Meetings---$329
Insurance---$-1,705
Total Functional Expenses$0$0$0$817,809

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$817,809
Total Expenses per Audited Statements$817,809
Total Expenses per Form 990$817,809
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Legal servicesDiscounted legal servicesNo$478,312
-Rent & occupancyRent part law firm spaceNo$43,200

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 2

Lee R. A. Seham, Esq. is the president of American Maritime Safety, Inc. and his law firm, Seham, Seham, Meltz & Petersen LLP provides legal advice, representation and management oversight services to American Maritime Safety, Inc.

Form 990, Part VI, Section A, Line 3

American Maritime Safety, Inc. pays all legal fees ($478,312) to Seham, Seham, Meltz & Petersen LLP and all its occupancy ($43,200) charges to Seham, Seham, Meltz & Petersen LLP. One of the members of the firm, Lee R.A. Seham, serves as president of American Maritime Safety, Inc. and Seham, Seham, Meltz & Petersen LLP share the same office space in White Plains, New York.Part VI Question 3 - American Maritime Safety, Inc. has delegated overall managerial control to Seham, Seham, Meltz & Petersen LLP. Specific duties such as billing of dues, bookeeping, administrative and other functions are performed by the staff (W-2) of the association.

Form 990, Part VI, Section A, Line 6

Shipping Companies of all sizes

Form 990, Part VI, Section B, Line 11B

The president reviews the annual financial statements and tax return on a business and general level, but the organization relies on the accountant Jonathan G. Shore, CPA for accurate presentation and reporting for financial and tax purposes

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
American Maritime Safety Inc
EIN
13-3522279
Phone
9149972916
Address
199 Main Street 7th Floor, White Plains, NY 10601

Signing Officer

Name
Lee R A Seham Esq
Title
President & CEO
Phone
9149971346
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee R A Seham Esq
Formed
1989
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
2
Employees
6

Preparer

Firm
Jonathan G Shore CPA
Address
41 Old Pond Road, Great Neck, NY 11023
Preparer
Jonathan G Shore CPA
Phone
5164876233
Raw XML Appendix357 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt21936
IRS990/OtherExpensesGrp/TotalAmt31220
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IRS990/PayrollTaxesGrp/TotalAmt015104
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IRS990/PrincipalOfficerNm0Lee R A Seham Esq
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IRS990/PYRevenuesLessExpensesAmt013773
IRS990/PYSalariesCompEmpBnftPaidAmt0213136
IRS990/PYTotalExpensesAmt0781130
IRS990/PYTotalRevenueAmt0794903
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0426080
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0396371
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0570245
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IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0NONE
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleD/ExpensesSubtotalAmt0817809
IRS990ScheduleD/RevenueSubtotalAmt0788100
IRS990ScheduleD/TotalExpensesPerForm990Amt0817809
IRS990ScheduleD/TotalRevenuePerForm990Amt0788100
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0788100
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Seham Seham Meltz & Pet
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Seham Seham Meltz & Pet
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Legal services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Rent & occupancy
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0478312
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt143200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Discounted legal services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Rent part law firm space
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0Seham, Seham, Meltz & Petersen, LLP provide discounted legal services and discounted occupancy services to the Association, and assists with its goal of promoting compliance with laws and regulations among American Flag and some foreign maritime companies
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Lee R. A. Seham, Esq. is the president of American Maritime Safety, Inc. and his law firm, Seham, Seham, Meltz & Petersen LLP provides legal advice, representation and management oversight services to American Maritime Safety, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1American Maritime Safety, Inc. pays all legal fees ($478,312) to Seham, Seham, Meltz & Petersen LLP and all its occupancy ($43,200) charges to Seham, Seham, Meltz & Petersen LLP. One of the members of the firm, Lee R.A. Seham, serves as president of American Maritime Safety, Inc. and Seham, Seham, Meltz & Petersen LLP share the same office space in White Plains, New York.Part VI Question 3 - American Maritime Safety, Inc. has delegated overall managerial control to Seham, Seham, Meltz & Petersen LLP. Specific duties such as billing of dues, bookeeping, administrative and other functions are performed by the staff (W-2) of the association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Shipping Companies of all sizes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The president reviews the annual financial statements and tax return on a business and general level, but the organization relies on the accountant Jonathan G. Shore, CPA for accurate presentation and reporting for financial and tax purposes
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0true
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0817809
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0197171
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IRS990/TotalLiabilitiesGrp/EOYAmt0197171
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IRS990/TotalReportableCompFromOrgAmt017044
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0788100
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0593542
IRS990/TravelGrp/TotalAmt07507
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0199 Main Street 7th Floor
IRS990/USAddress/CityNm0White Plains
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0106013200
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.maritimesafety.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lee R A Seham Esq
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09149971346
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0American Maritime Safety Inc
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0133522279
ReturnHeader/Filer/PhoneNum09149972916
ReturnHeader/Filer/USAddress/AddressLine1Txt0199 Main Street 7th Floor
ReturnHeader/Filer/USAddress/CityNm0White Plains
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811927122
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jonathan G Shore CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt041 Old Pond Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Great Neck
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011023
ReturnHeader/PreparerPersonGrp/PhoneNum05164876233
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jonathan G Shore CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-10T16:44:13-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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