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MEBA TRAINING PLAN: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MEBA TRAINING PLAN (EIN 13-6219856)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-09
IRS object ID
202333139349302788
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-09T12:59:18-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN131578842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUCHBINDER TUNICK & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16720-A ROCKLEDGE DRIVE SUITE 510AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN136219856EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MEBA TRAINING PLANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMEBABusinessNameControlTxt
Phone4105479111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVENUEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonADAM VOKAC - TRUSTEEPersonNm
Person TitleEDWARD F. HANLEY - TRUSTEEPersonTitleTxt
Phone4105479111PhoneNum
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstADAMPersonFirstNm
Person LastVOKAC - TRUSTEEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARY BRUNICKPreparerPersonNm
PTINP01715767PTIN
Phone2402001400PhoneNum
Preparation2023-11-07PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerADAM VOKAC - TRUSTEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVENUEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,267,763GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MEBAPLANS.ORG/TRAINING/OVERVIEWWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1967FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PROVIDE MARITIME TRAINING TO PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee66TotalEmployeeCnt
Total Volunteers24TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$582,900PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,137,967PYProgramServiceRevenueAmt
CY Program Service Revenue$6,170,176CYProgramServiceRevenueAmt
PY Investment Income$361,508PYInvestmentIncomeAmt
CY Investment Income$314,483CYInvestmentIncomeAmt
PY Other Revenue$481,999PYOtherRevenueAmt
CY Other Revenue$624,215CYOtherRevenueAmt
PY Total Revenue$7,564,374PYTotalRevenueAmt
CY Total Revenue$7,108,874CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$221,279PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$180,747CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,241,258PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,430,158CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,705,079PYOtherExpensesAmt
CY Other Expenses$3,257,045CYOtherExpensesAmt
PY Total Expenses$6,167,616PYTotalExpensesAmt
CY Total Expenses$6,867,950CYTotalExpensesAmt
PY Revenues Less Expenses$1,396,758PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$240,924CYRevenuesLessExpensesAmt
Total Assets BOY$15,796,900TotalAssetsBOYAmt
Total Assets EOY$14,992,079TotalAssetsEOYAmt
Total Liabilities BOY$763,435TotalLiabilitiesBOYAmt
Total Liabilities EOY$948,691TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,033,465NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,043,388NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE TRAINING OF PERSONS REPRESENTED BY THE UNION TO ENABLE THEM TO PASS THE UNITED STATES COAST GUARD EXAMINATIONS AND REQUIREMENTS FOR LICENSED OFFICERS IN ORDER TO ASSIST THEM IN UPGRADING THEIR LICENSES AND FOR DEVELOPING PLANS AND PROGRAMS RELATING TO SAFETY AND OTHER EDUCATIONAL ACTIVITIES FOR THE IMPROVEMENT OF THE LICENSED MARINE OFFICERS AND THE MARITIME INDUSTRY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,120,109ExpenseAmt
Revenue$1,288,352RevenueAmt
DescCALHOON MEBA ENGINEERING SCHOOLDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$180,747ExpenseAmt
DescOUTSIDE COURSE TUITIONDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$6,300,856TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document25IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee66EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRICIA KELLY EXECUTIVE DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4105479111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
VOKAC ADAM
TRUSTEE - CHAIRMAN2.00Yes (X)$0$0$0
CALLAHAN JASON
TRUSTEE2.00Yes (X)$0$0$0
DOHERTY RICHARD
TRUSTEE2.00Yes (X)$0$0$0
REXHA ROLAND
TRUSTEE2.00Yes (X)$0$0$0
SMITH ADAM
TRUSTEE2.00Yes (X)$0$0$0
CIMINI CLAUDIA
TRUSTEE2.00Yes (X)$0$0$0
HANLEY EDWARD
TRUSTEE - SECRETARY2.00Yes (X)$0$0$0
LABONTE MICHAEL
TRUSTEE2.00Yes (X)$0$0$0
MOTE DAMON
TRUSTEE2.00Yes (X)$0$0$0
THORNTON WILLIAM
TRUSTEE2.00Yes (X)$0$0$0
SULLIVAN JOHN
TRUSTEE2.00Yes (X)$0$0$0
FARRAR BORIANA
TRUSTEE2.00Yes (X)$0$0$0
COLE WILLIAM
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
DOUGLAS IRA
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
WASHBURN EDWARD
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
WASSEL JOSEPH
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
WEISSMAN DAVID
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
BALLENGER DUNCAN
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
DUNCAN JEFF
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
GREENWAY NICOLE
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
MENENDEZ JACK
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
CHILDS RICKEY
TRUSTEE2.00Yes (X)$0$0$0
TUCKER MATTHEW
TRUSTEE2.00Yes (X)$0$0$0
BANCROFT KERRI
ALTERNATE TRUSTEE2.00Yes (X)$0$0$0
GILCHRIST ANN
ADMINISTRATOR3.00$0$196,169$58,40637.00Yes (X)
ESER CHARLES G
DIRECTOR40.00$141,582$0$46,9862.00Yes (X)
JENNINGS BRYAN
DIRECTOR40.00$122,841$0$33,4462.00Yes (X)
FULLWOOD RICHARD
INSTRUCTOR40.00$106,330$0$42,534Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$370,753TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$196,169TotReportableCompRltdOrgAmt
Total Other Compensation$181,372TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ZILDJIAN I SOLAR LLC
220 ATLANTIC STR 6TH FLOORSTAMFORDCT06902SOLAR ELECTRIC$209,603
MORGAN LEWIS & BOCKIUS LLP
PO BOX 8500 S-6050PHILADELPHIAPA191786050LEGAL$120,077
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYERS CONTRIBUTIONSDesc
Business900099BusinessCd
Total Revenue Column$6,170,176TotalRevenueColumnAmt
Related Or Exempt Func Income$6,170,176RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,170,176TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$289,214TotalRevenueColumnAmt
Exclusion$289,214ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,184,158SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,158,889SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$25,269SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,269TotalRevenueColumnAmt
Related Or Exempt Func Income$25,269RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXPENSE REIMBURSEMENT900099$1,288,352$1,288,352
LOSS ON SUBSIDIARIES900099-$664,137-$664,137
FieldValueIRS element (for citing)
Other Revenue Total$624,215OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,108,874TotalRevenueColumnAmt
Related Or Exempt Func Income$6,819,660RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$289,214ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$180,747TotalAmt
Program Services$180,747ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$338,865TotalAmt
Program Services$338,865ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,970,107TotalAmt
Program Services$1,874,715ProgramServicesAmt
Management And General$95,392ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$262,419TotalAmt
Program Services$262,419ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$666,648TotalAmt
Program Services$666,648ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$192,119TotalAmt
Program Services$192,119ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$171,224TotalAmt
Management And General$171,224ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$48,599TotalAmt
Program Services$174ProgramServicesAmt
Management And General$48,425ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$73,789TotalAmt
Management And General$73,789ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$242,489TotalAmt
Program Services$238,727ProgramServicesAmt
Management And General$3,762ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,005TotalAmt
Program Services$12,005ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$172,027TotalAmt
Program Services$154,458ProgramServicesAmt
Management And General$17,569ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$61,641TotalAmt
Program Services$58,635ProgramServicesAmt
Management And General$3,006ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$803,174TotalAmt
Program Services$796,949ProgramServicesAmt
Management And General$6,225ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$284,453TotalAmt
Program Services$283,127ProgramServicesAmt
Management And General$1,326ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$58,504TotalAmt
Management And General$58,504ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$442,773TotalAmt
Program Services$442,773ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$284,859TotalAmt
Program Services$233,232ProgramServicesAmt
Management And General$51,627ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MEALS & BEVERAGES$331,699$331,699
MAINTENANCE SUPPLIES, T$204,044$204,044
EMPLOYMENT RECRUITMENT$35,000$35,000
MISCELLANEOUS$19,290$18,045$1,245

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,475TotalAmt
Program Services$11,475ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,867,950TotalAmt
Program Services$6,300,856ProgramServicesAmt
Management And General$567,094ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$235,869BOYAmt
EOY$557,337EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$555,076BOYAmt
EOY$662,050EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,327BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$49,160BOYAmt
EOY$101,261EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$41,682,067LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$37,974,801LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,643,426BOYAmt
EOY$3,707,266EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,058,221BOYAmt
EOY$6,724,859EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY-$2,093,672BOYAmt
EOY-$3,829,640EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$6,346,493BOYAmt
EOY$7,068,946EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,796,900BOYAmt
EOY$14,992,079EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$674,004BOYAmt
EOY$822,748EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$89,431BOYAmt
EOY$125,943EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$763,435BOYAmt
EOY$948,691EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$15,033,465BOYAmt
EOY$14,043,388EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,033,465BOYAmt
EOY$14,043,388EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,796,900BOYAmt
EOY$14,992,079EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$240,924ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,231,001NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,298,025OtherCostOrOtherBasisAmt
Book Value$1,298,025BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$25,622,660OtherCostOrOtherBasisAmt
Depreciation$23,527,261DepreciationAmt
Book Value$2,095,399BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,642,226OtherCostOrOtherBasisAmt
Depreciation$1,642,226DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,111,335OtherCostOrOtherBasisAmt
Depreciation$8,899,170DepreciationAmt
Book Value$212,165BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,007,821OtherCostOrOtherBasisAmt
Depreciation$3,906,144DepreciationAmt
Book Value$101,677BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,707,266TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescDUE FROM RELATED ENTITIESDesc
Book Value$7,068,946BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,068,946TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED ENTITYDesc
Amt$125,943Amt
FieldValueIRS element (for citing)
Total Liability$125,943TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING 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, 2022, 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 2019.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol0MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATION POLICY ON THE HOMEPAGE OF ITS WEBSITE WWW.MEBASCHOOL.ORG.
SCHEDULE E, PART I, LINE 4THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GILCHRIST ANN
ADMINISTRATOR$0$195,669$0$500$0$0$0$36,227$0$22,179$0$254,575$0$0
ESER CHARLES G
DIRECTOR$141,082$0$500$0$0$0$24,807$0$22,179$0$188,568$0$0$0
JENNINGS BRYAN
DIRECTOR$122,341$0$500$0$0$0$11,267$0$22,179$0$156,287$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE PLAN IS A JOINTLY ADMINISTERED MULTI-EMPLOYER BENEFIT PLAN. UNION TRUSTEES ARE APPOINTED BY THE SPONSORING UNION. EMPLOYER TRUSTEES ARE APPOINTED BY CONTRIBUTING EMPLOYERS BASED ON THE HIGHEST TOTALS OF CUMULATIVE MAN DAYS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE PLAN'S ADMINISTRATOR WITH THE ASSISTANCE OF THE PLAN'S PROFESSIONALS AND IS PROVIDED TO THE PLANS'S BOARD OF TRUSTEES PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE PLAN IS GOVERNED BY ERISA, WHICH PROHIBITS CONFLICTS OF INTEREST. THE PLAN'S WRITTEN CONFLICT OF INTEREST POLICY FOR MEMBERS OF THE PLAN'S GOVERNING BODY REQUIRES THAT CONFLICTS OF INTEREST BE AVOIDED AND DISCLOSED CONSISTENT WITH ERISA. THE PLAN'S WRITTEN CONFLICT OF INTEREST POLICY FOR EMPLOYEES REQUIRES THAT ALL EMPLOYEES AVOID AND DISCLOSE CONFLICTS OF INTEREST. THE PLAN RECEIVES AN ANNUAL SIGNED STATEMENT FROM EMPLOYEES REGARDING THE WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS WOULD BE REVIEWED BY THE PLAN'S LEGAL COUNSEL AND BOARD OF TRUSTEES AND WOULD EXCLUDE ANY INDIVIDUAL WITH A CONFLICT FROM PARTICIPATING IN THE BOARD OF TRUSTEES DELIBERATIONS AND DECISIONS WITH RESPECT TO THE ISSUE OR TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15ATHE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 19THE PLAN MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS, BENEFICIARIES, THE SPONSORING UNION, AND CONTRIBUTING EMPLOYERS AS REQUIRED BY ERISA. THE PLAN MAKES DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST AS REQUIRED BY THE INTERNAL REVENUE CODE.
FORM 990, PART XII, LINE 2C:THERE WAS NO CHANGE IN THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
MEBA MERCHANT MARINE MEMORIAL FOUNDATION INC
27050 ST MICHAELS ROADEASTONMD21601522307014TO HONOR THE MEN AND WOMEN WHO FORM THE HERITAGE OF THE U.S. MERCHANT MARINEMD501(C)(3)LINE 12A, IMEBA TRAINING PLANYes (1)
MEBA VACATION PLAN - ATLANTIC GULF AND PACIFIC COASTS
1007 EASTERN AVENUEBALTIMOREMD212024345136271916PROVIDE VACATION BENEFITS TO PARTICIPANTSMD501(C)(9)0N/A
MEBA PENSION TRUST-MONEY PURCHASE BENEFIT PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896MONEY PURCHASE DEFINED CONTRIBUTION PLANMD401(A)0N/A
MEBA PENSION TRUST-DEFINED BENEFIT PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896DEFINED BENEFIT PENSION PLANMD401(A)0N/A
MEBA 401(K) PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896DEFINED CONTRIBUTION PLANMD401(A)0N/A
MEBA MEDICAL AND BENEFITS PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345135590515PROVIDE MEDICAL AND OTHER BENEFITS TO PARTICIPANTS AND BENEFICIARIESMD501(C)(9)0N/A
CUTWATER MARITIME EDUCATIONAL SERVICES INC
27050 ST MICHAELS ROADEASTONMD21601274332610PROVIDE MARITIME EDUCATIONAL SERVICESMD501(C)(3)LINE 2MEBA TRAINING PLANYes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CMES ENTERPRISES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line127050 ST MICHAELS ROADAddressLine1Txt
CityEASTONCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21601ZIPCd
FieldValueIRS element (for citing)
EIN814439579EIN
Primary ActivitiesENGAGE IN FOR-PROFIT ACTIVITIESPrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MEBA TRAINING PLANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Share Of Total Income-$309,506ShareOfTotalIncomeAmt
Share Of EOY Assets$49,524ShareOfEOYAssetsAmt
Ownership1.00000OwnershipPct
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
CUTWATER MARITIME EDUCATIONAL SERVICES INC
Q$878,763VARIOUS ALLOCATION BASES
CMES ENTERPRISES LLC
Q$373,808VARIOUS ALLOCATION BASES