Civic Intelligence

Cutwater Maritime Educational Services

990 • Fiscal year 2017 • EIN 27-4332610

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

1007 Eastern AvenueBaltimore, MD 21202-4345

(410) 547-9111

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

99th percentile

4.63x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

1.38x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

3rd percentile

-108%

Higher net margin than 3% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

96th percentile

$216,109

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 26.2% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$246,588

No earlier filing loaded for comparison.

Net Assets

-$894,912

No earlier filing loaded for comparison.

Liabilities

$1,141,500

No earlier filing loaded for comparison.

Revenue

$825,134

No earlier filing loaded for comparison.

Expenses

$1,720,046

No earlier filing loaded for comparison.

Net Income

-$894,912

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0M-$10MAssets 2017: $246,588Liabilities 2017: $1,141,500Net Assets 2017: -$894,9122017Assets 2018: $201,970Liabilities 2018: $1,692,357Net Assets 2018: -$1,490,3872018Assets 2019: $116,138Liabilities 2019: $2,704,898Net Assets 2019: -$2,588,7602019Assets 2020: $64,137Liabilities 2020: $3,887,875Net Assets 2020: -$3,823,7382020Assets 2021: $70,538Liabilities 2021: $4,780,495Net Assets 2021: -$4,709,9572021Assets 2022: $207,901Liabilities 2022: $5,272,489Net Assets 2022: -$5,064,5882022Assets 2024: $1,029,703Liabilities 2024: $7,177,576Net Assets 2024: -$6,147,8732024

Highlighted filing

2017

Assets$246,588
Liabilities$1,141,500
Net Assets-$894,912

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2017: $825,134Expenses 2017: $1,720,046Net Income 2017: -$894,9122017Revenue 2018: $970,939Expenses 2018: $1,566,414Net Income 2018: -$595,4752018Revenue 2019: $602,149Expenses 2019: $1,700,522Net Income 2019: -$1,098,3732019Revenue 2020: $325,450Expenses 2020: $1,560,428Net Income 2020: -$1,234,9782020Revenue 2021: $607,766Expenses 2021: $1,493,985Net Income 2021: -$886,2192021Revenue 2022: $744,445Expenses 2022: $1,099,076Net Income 2022: -$354,6312022Revenue 2024: $1,166,550Expenses 2024: $1,727,120Net Income 2024: -$560,5702024

Highlighted filing

2017

Revenue$825,134
Expenses$1,720,046
Net Income-$894,912
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$825,134
Mission and Program Overview

Mission

To provide merchant marine officers and maritime professionals who are not eligible to attend the calhoon meba engineering school with training that leads to or maintains technical and engineering credentials that are recognized by commercial organizations, state ports authorities and maritime classification societies.

To provide maritime training to participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$209,585▲ $209,585
Accounts Receivable$0$37,003▲ $37,003
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$-894,912▼ $894,912
Total Assets$0$246,588▲ $246,588
Liabilities
Other Liabilities$0$1,140,901▲ $1,140,901
Accounts Payable and Accrued Expenses$0$599▲ $599
Total Liabilities$0$1,141,500▲ $1,141,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$-894,912▼ $894,912
Total Liabilities and Net Assets / Fund Balance$0$246,588▲ $246,588
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jennings BryanAcademic Assistant Directo$129,371$129,371

Board Members and Trustees

NameTitle
Ainley H MDirector - Chairman
Craft JackDirector
Hanley EdwardDirector
Van Loo WilliamDirector
Eser CharlesExecutive Director
Gilchrist AnnAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$506,420
Investment Income
$0
Other Revenue
$318,714
Change in Net Assets
$-894,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,591,946
Salaries, Compensation, and Employee Benefits$128,100
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,100--$128,100
Office Expenses$10,533$781-$11,314
Occupancy-$235-$235
Information Technology-$171-$171
Insurance-$167-$167
Fees for Services Other-$76-$76
Other Expenses$1,582,539$34-$34
Fees for Services Accounting-$16-$16
Fees for Services Legal-$8-$8
Travel$-1,886$-728-$-2,614
Total Functional Expenses$1,719,286$760$0$1,720,046
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Plans$1,140,901
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The board of directors are appointed by the employer representatives and union representatives on the board of trustees of the sole member.

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

The form 990 is reviewed by the sole member's plan administrator with the assistance of the organization's professionals and is provided to the organization's board of directors prior to its filing.

Form 990, Part VI, Section B, Line 12C

The organization's written conflict of interest policy for members of the organization's governing body and other covered individuals requires that conflicts of interest be avoided and disclosed. The organization receives an annual signed statement from employees of the managing organization regarding the written conflict of interest policy. Potential conflicts would be reviewed by the organization's legal counsel and governing body and would exclude any individual with a conflict from participating in the deliberations and decisions with respect to the issue or transaction.

Form 990, Part VI, Section B, Line 15

The organization has no employees so these questions do not apply.

Form 990, Part VI, Section C, Line 19

The organization makes documents available to interested parties upon request as required by the internal revenue code.

FORM 990, PART VII, SECTION A, LINE 1A:

In accordance with a cost sharing agreement, some hours and compensation are allocated to certain other related entities administered by the same office based on actual time spent.

Filing and Contact Details

Filer

Filer Name
Cutwater Maritime Educational Services
EIN
27-4332610
Phone
4105479111
Address
1007 EASTERN AVENUE, BALTIMORE, MD 21202-4345

Signing Officer

Name
H M Ainley - Trustee
Title
Chairman
Phone
4105479111
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H M Ainley
Formed
2010
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Buchbinder Tunick & Company Llp
Address
6720-A ROCKLEDGE DRIVE SUITE 510, BETHESDA, MD 20817
Preparer
Gary Brunick
Phone
2402001400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Per the meba training plan consolidated financial statements: accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has concluded that as of december 31, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. Employee benefit plans are subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress for the plan. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2014.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PER THE MEBA TRAINING PLAN CONSOLIDATED FINANCIAL STATEMENTS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS CONCLUDED THAT AS OF DECEMBER 31, 2017, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. EMPLOYEE BENEFIT PLANS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS FOR THE PLAN. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2014.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0126711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1177227
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt015890
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt123690
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt114692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ESER CHARLES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1GILCHRIST ANN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0157793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1216109
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS ARE APPOINTED BY THE EMPLOYER REPRESENTATIVES AND UNION REPRESENTATIVES ON THE BOARD OF TRUSTEES OF THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE SOLE MEMBER'S PLAN ADMINISTRATOR WITH THE ASSISTANCE OF THE ORGANIZATION'S PROFESSIONALS AND IS PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY FOR MEMBERS OF THE ORGANIZATION'S GOVERNING BODY AND OTHER COVERED INDIVIDUALS REQUIRES THAT CONFLICTS OF INTEREST BE AVOIDED AND DISCLOSED. THE ORGANIZATION RECEIVES AN ANNUAL SIGNED STATEMENT FROM EMPLOYEES OF THE MANAGING ORGANIZATION REGARDING THE WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS WOULD BE REVIEWED BY THE ORGANIZATION'S LEGAL COUNSEL AND GOVERNING BODY AND WOULD EXCLUDE ANY INDIVIDUAL WITH A CONFLICT FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS WITH RESPECT TO THE ISSUE OR TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NO EMPLOYEES SO THESE QUESTIONS DO NOT APPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST AS REQUIRED BY THE INTERNAL REVENUE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IN ACCORDANCE WITH A COST SHARING AGREEMENT, SOME HOURS AND COMPENSATION ARE ALLOCATED TO CERTAIN OTHER RELATED ENTITIES ADMINISTERED BY THE SAME OFFICE BASED ON ACTUAL TIME SPENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII, SECTION A, LINE 1A:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0MEBA TRAINING PLAN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0814439579
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ENGAGE IN FOR-PROFIT ACTIVITIES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CMES ENTERPRISES LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt027050 ST MICHAELS ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0EASTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd021601
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MEBA TRAINING PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MEBA MERCHANT MARINE MEMORIAL FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MEBA VACATION PLAN - ATLANTIC GULF AND PACIFIC COASTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MEBA PENSION TRUST-MONEY PURCHASE BENEFIT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MEBA PENSION TRUST-DEFINED BENEFIT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4MEBA 401(K) PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5MEBA MEDICAL AND BENEFITS PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6MEBA TRAINING PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0522307014
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1136271916
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2516029896
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3516029896
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4516029896
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5135590515
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6136219856
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO HONOR THE MEN AND WOMEN WHO FORM THE HERITAGE OF THE U.S. MERCHANT MARINE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE VACATION BENEFITS TO PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2MONEY PURCHASE DEFINED CONTRIBUTION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3DEFINED BENEFIT PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4DEFINED CONTRIBUTION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5PROVIDE MEDICAL AND OTHER BENEFITS TO PARTICIPANTS AND BENEFICIARIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6PROVIDE MARITIME TRAINING TO PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt027050 ST MICHAELS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt31007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt41007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt51007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt61007 EASTERN AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0EASTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm5BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm6BALTIMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd5MD

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