Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
American Maritime Officers Master Operating Trust Fund
990 • Fiscal year 2018 • EIN 20-0406498
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.00x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Down$3,448,226
Down $2,150,400 (-38%) from 2017
Net Assets
Flat$0
Flat from 2017
Liabilities
Down$3,448,226
Down $2,150,400 (-38%) from 2017
Revenue And Expenses
Revenue
Down$273,815
Down $57,835 (-17%) from 2017
Expenses
Down$273,815
Down $57,835 (-17%) from 2017
Net Income
Flat$0
Flat from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Aug 6, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $273,815
Mission and Program Overview
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 "union").
Designed & operates to facilitate and implement terms of the collective bargaining agreement between u.s. Flag merchant fleet carriers & the american maritime officers union.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $5,052,988 | $2,195,637 | ▼ $2,857,351 |
| Land, Buildings, and Equipment, Net | $166,456 | $166,516 | ▲ $60 |
| Accounts Receivable | $33,078 | $33,899 | ▲ $821 |
| Prepaid Expenses and Deferred Charges | $5,008 | $11,388 | ▲ $6,380 |
| Cash and Non-Interest-Bearing Accounts | $300 | $300 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $5,598,626 | $3,448,226 | ▼ $2,150,400 |
| Other Assets Total | $340,796 | $1,040,486 | ▲ $699,690 |
| Liabilities | |||
| Other Liabilities | $5,533,222 | $3,337,452 | ▼ $2,195,770 |
| Accounts Payable and Accrued Expenses | $65,404 | $110,774 | ▲ $45,370 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $5,598,626 | $3,448,226 | ▼ $2,150,400 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $0 | → $0 |
| Total Liabilities and Net Assets / Fund Balance | $5,598,626 | $3,448,226 | ▼ $2,150,400 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $103,807 | $1,586,312 | $1,690,119 |
| Other Land Buildings | $60,579 | $293,872 | $354,451 |
| Leasehold Improvements | $2,130 | $3,307 | $5,437 |
| Other Assets Org | $1,040,486 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| John Macuski | Director of Finance | $8,325 | $2,359 | $10,684 |
| Steven F Nickerson | Executive Director | $3,358 | $931 | $4,289 |
Board Members and Trustees
| Name | Title |
|---|---|
| Paul Doell | Chairman |
| Edward Hanley | Employer Trustee (alternate) |
| Joseph Gremelsbacker | Union Trustee (alternate) |
| Anthony Naccarato | Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Envision Pharmaceuticals | Claims & network fee | 2181 E Aurora Rd Suite 201, Twinsburg, OH 44087 | $6,281,153 |
| American Benefit Corporation | Presc drug TPA fees | 3150 US RT 60 Suite 525, Ona, WV 25545 | $2,540,856 |
| WithumSmithBrown PC | Audit fees | 4600 East-West Highway Suite 900, Bethesda, MD 20814 | $677,700 |
| Tech Plus Systems INC | IT Consulting | 104 West 27th street Suite 11D, New York, NY 10001 | $486,233 |
| Alvaro Ocampo MD PC | medical services | 5961 SW 81st Street, Miami, FL 33143 | $182,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $273,815
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $0
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $273,815
- Total Revenue per Audited Statements
- $273,815
- Total Revenue per Form 990
- $273,815
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $159,364 |
| Salaries, Compensation, and Employee Benefits | $114,451 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $81,105 |
| Other Salaries and Wages | - | - | - | $76,627 |
| Fees for Services Accounting | - | - | - | $32,438 |
| Pension Plan Contributions | - | - | - | $21,864 |
| Insurance | - | - | - | $19,321 |
| Office Expenses | - | - | - | $14,774 |
| Other Employee Benefits | - | - | - | $10,425 |
| Payroll Taxes | - | - | - | $5,535 |
| Occupancy | - | - | - | $5,312 |
| Other Expenses | - | - | - | $4,027 |
| Information Technology | - | - | - | $1,504 |
| Travel | - | - | - | $640 |
| Fees for Services Other | - | - | - | $243 |
| Total Functional Expenses | $0 | $0 | $0 | $273,815 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $273,815 |
| Total Expenses per Audited Statements | $273,815 |
| Total Expenses per Form 990 | $273,815 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Amo Entities | $1,925,851 |
| Unallocated Contributions | $1,411,601 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:
“Union trustees paul doell and joseph gremelsbacker serve as officers of american maritime officers.”
PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES:
“The Master Operating Fund shall be operated and administered by two (2) Trustees, one (1)) of whom shall be designated by the Union and one (1) of whom shall be designated by the Employers. The Union shall have the right to appoint one (1) Alternate Trustee. The appointed Alternate Trustee shall have full authority to act as a Union Trustee in the absence of the Union Trustee. The Employers shall have the right to appoint one (1) Alternate Trustee. The Alternate Trustee shall have full authority to act as an Employer Trustee in the absence of the Employer Trustee. Successor Employer Trustees and successor Alternate Employer Trustees shall be appointed by majority vote of the various Employers who are parties to the Master Operating Fund at the time such appointments are made. 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 Master Operating Fund, and thereafter on April 1st of each year, if all vessels manned by it had a full complement employed thereon, and the nominee receiving the majority of the votes so cast shall be deemed appointed by all the Employers. The Employers party to this Agreement and Declaration of Trust reserve to themselves the right to change, at any time, the provisions of this paragraph by vote of two-thirds majority of the total votes so cast as above provided.”
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 Master Operating Trust (MOT) is not subject to ERISA, however, due to its relationship with other AMO Plans that are subject to the laws of ERISA, the MOT 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.”
Filing and Contact Details
Filer
- Filer Name
- American Maritime Officers Master Operating
- EIN
- 20-0406498
- In Care Of
- % JOHN MACUSKI
- Phone
- 9549204247
- Address
- 2 WEST DIXIE HIGHWAY, DANIA BEACH, FL 33004-4312
Signing Officer
- Name
- John Macuski
- Title
- Director of Finance
- Phone
- 9549204247
- Signed
- 2019-08-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John Macuski
- Formed
- 2004
- Legal Domicile
- Fl
- Voting Board Members
- 2
- Independent Board Members
- 2
- Employees
- 189
- Volunteers
- 0
Preparer
- Firm
- Withumsmithbrownpc
- Address
- 4600 EAST WEST HWY 900, BETHESDA, MD 20814-3423
- Preparer
- Richard L Ruvelson
- Phone
- 3012726000
Supplemental Narrative
Additional Explanations
Part V - IRS Filing/tax Compliance
“Amo master operating trust fund issues forms 1099 to report payments to independent contractors which are reimbursed by the other amo entities and reported respectively as expenses on their form 990's. Amo master operating trust fund issues forms w-2 to report payments to employees which are reimbursed by the other amo entities and reported respectively as expenses on their form 990's.”
Financial Statement Notes
PART X, LINE 2 - FIN 48 FOOTNOTE:
“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization 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 Trust and concluded that as of September 30, 2018 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the Trusts policy would be to recognize them as operating expenses.”
Raw XML AppendixShowing 400 of 440 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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 65404 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 110774 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 33899 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33004 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 300 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 4600 East-West Highway Suite 900 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 104 West 27th street Suite 11D |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 5961 SW 81st Street |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/Desc | 0 | 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. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEVEN F NICKERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN MACUSKI |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | UNION TRUSTEE (ALTERNATE) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EMPLOYER TRUSTEE (ALTERNATE) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR OF FINANCE |
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| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 19321 |
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| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
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| IRS990/IRPDocumentCnt | 0 | 70 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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 ). |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1040486 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 10425 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRUSTEE EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4027 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5533222 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3337452 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 76627 |
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| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5535 |
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| IRS990/PrincipalOfficerNm | 0 | JOHN MACUSKI |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EQUIPMENT USAGE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYERS CONTRIBUTIONS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 194038 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 194038 |
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| IRS990/PYTotalRevenueAmt | 0 | 331650 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 5052988 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2195637 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 103807 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1586312 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1690119 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 273815 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2130 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 3307 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 5437 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1040486 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM AMO ENTITIES |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 60579 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 293872 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 354451 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1925851 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1411601 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO AMO ENTITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | UNALLOCATED CONTRIBUTIONS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 273815 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization 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 Trust and concluded that as of September 30, 2018 there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the Trusts policy would be to recognize them as operating expenses. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2 - FIN 48 FOOTNOTE: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 166516 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1040486 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 273815 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3337452 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 273815 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 273815 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 273815 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AMO MASTER OPERATING TRUST FUND ISSUES FORMS 1099 TO REPORT PAYMENTS TO INDEPENDENT CONTRACTORS WHICH ARE REIMBURSED BY THE OTHER AMO ENTITIES AND REPORTED RESPECTIVELY AS EXPENSES ON THEIR FORM 990'S. AMO MASTER OPERATING TRUST FUND ISSUES FORMS W-2 TO REPORT PAYMENTS TO EMPLOYEES WHICH ARE REIMBURSED BY THE OTHER AMO ENTITIES AND REPORTED RESPECTIVELY AS EXPENSES ON THEIR FORM 990'S. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNION TRUSTEES PAUL DOELL AND JOSEPH GREMELSBACKER SERVE AS OFFICERS OF AMERICAN MARITIME OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Master Operating Fund shall be operated and administered by two (2) Trustees, one (1)) of whom shall be designated by the Union and one (1) of whom shall be designated by the Employers. The Union shall have the right to appoint one (1) Alternate Trustee. The appointed Alternate Trustee shall have full authority to act as a Union Trustee in the absence of the Union Trustee. The Employers shall have the right to appoint one (1) Alternate Trustee. The Alternate Trustee shall have full authority to act as an Employer Trustee in the absence of the Employer Trustee. Successor Employer Trustees and successor Alternate Employer Trustees shall be appointed by majority vote of the various Employers who are parties to the Master Operating Fund at the time such appointments are made. 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 Master Operating Fund, and thereafter on April 1st of each year, if all vessels manned by it had a full complement employed thereon, and the nominee receiving the majority of the votes so cast shall be deemed appointed by all the Employers. The Employers party to this Agreement and Declaration of Trust reserve to themselves the right to change, at any time, the provisions of this paragraph by vote of two-thirds majority of the total votes so cast as above provided. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUST HAS NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | the board of trustees has delegated the responsibility to review the form 990 prior to filing to the director of finance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The AMO Master Operating Trust (MOT) is not subject to ERISA, however, due to its relationship with other AMO Plans that are subject to the laws of ERISA, the MOT 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | the fund makes its governing documents, policies and financial statements available upon request to appropriate parties. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V - IRS FILING/TAX COMPLIANCE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S: |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 3448226 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5598626 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3448226 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 189 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 273815 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5598626 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3448226 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5598626 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3448226 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 3290 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 273815 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 11683 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 273815 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 273815 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5598626 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3448226 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 640 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2 WEST DIXIE HIGHWAY |
| IRS990/USAddress/CityNm | 0 | DANIA BEACH |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,448,226
- Liabilities
- $3,448,226
- Net assets
- $0
- Revenue
- $273,815
- Expenses
- $273,815
- Net income
- $0