Civic Intelligence

Cutwater Maritime Educational Services

990 • Fiscal year 2018 • EIN 27-4332610

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

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

100th percentile

8.38x

Higher debt load relative to assets than 100% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

1.74x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

5th percentile

-61%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

97th percentile

$227,404

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

10th percentile

-18%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

18%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$201,970

Down $44,618 (-18%) from 2017

Net Assets

Down

-$1,490,387

Down $595,475 (-67%) from 2017

Liabilities

Up

$1,692,357

Up $550,857 (+48%) from 2017

Revenue

Up

$970,939

Up $145,805 (+18%) from 2017

Expenses

Down

$1,566,414

Down $153,632 (-8.9%) from 2017

Net Income

Up

-$595,475

Up $299,437 (+33%) from 2017

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

2018

Assets$201,970
Liabilities$1,692,357
Net Assets-$1,490,387

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

2018

Revenue$970,939
Expenses$1,566,414
Net Income-$595,475
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$970,939
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 maritime professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$37,003$191,743▲ $154,740
Cash and Non-Interest-Bearing Accounts$209,585$10,084▼ $199,501
Prepaid Expenses and Deferred Charges-$143-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-894,912$-1,490,387▼ $595,475
Total Assets$246,588$201,970▼ $44,618
Liabilities
Other Liabilities$1,140,901$1,691,380▲ $550,479
Accounts Payable and Accrued Expenses$599$977▲ $378
Total Liabilities$1,141,500$1,692,357▲ $550,857
Net Assets / Fund Balance
Total Net Assets Fund Balance$-894,912$-1,490,387▼ $595,475
Total Liabilities and Net Assets / Fund Balance$246,588$201,970▼ $44,618
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jennings BryanAcademic Assistant Directo$126,339$126,339

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
$662,972
Investment Income
$0
Other Revenue
$307,967
Change in Net Assets
$-595,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,380,724
Salaries, Compensation, and Employee Benefits$185,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$182,746$2,944-$185,690
Office Expenses$12,051$49,778-$61,829
Fees for Services Legal-$7,182-$7,182
Insurance-$3,325-$3,325
Fees for Services Other-$930-$930
Occupancy-$444-$444
Information Technology-$343-$343
Other Expenses$1,313,095$202-$202
Fees for Services Accounting-$34-$34
Travel$-6,735$75-$-6,660
Total Functional Expenses$1,501,157$65,257$0$1,566,414
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$1,691,380
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
2019-11-14
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, 2018, 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 2015.

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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, 2018, 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 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt01691380
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATION POLICY ON THE HOMEPAGE OF ITS WEBSITE WWW.MEBASCHOOL.ORG.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0525
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1525
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0126825
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1182192
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt018428
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt129570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt015117
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt115117
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/TotalCompensationRltdOrgsAmt0160895
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1227404
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

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