AMERICAN BUREAU OF SHIPPING: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BUREAU OF SHIPPING (EIN 13-4921556)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-11-15
IRS object ID: 201813199349302856
Schema version: 2017v2.3
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
Form 990
Schedule D
Schedule F
Schedule I
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-11-15T08:52:01-06:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	453750819	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Kimbrell & Associates	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1600 Highway 6 Suite 160	AddressLine1Txt
City	Sugar Land	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77478	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	134921556	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	American Bureau of Shipping	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	2818776000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1701 City Plaza Drive	AddressLine1Txt
City	Spring	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77389	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jeffrey J Weiner	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	2818776509	PhoneNum
Signature	2018-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Marshall K Hollis	PreparerPersonNm
PTIN	P01373540	PTIN
Phone	2812011910	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	173.11.185.181	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2018-11-14	IPDt
IP Tm	12:23:40	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	B7A92313CB21F7697CC48B0B8DA77123F8DCB22D	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	Jeffrey J Weiner	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1701 City Plaza Drive	AddressLine1Txt
City	Spring	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77389	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$766,458,723	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.eagle.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1862	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	To promote the safety of life and property and to preserve the natural environment.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	1315	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$16,507,760	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$3,121,327	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$502,289,165	PYProgramServiceRevenueAmt
CY Program Service Revenue	$414,700,219	CYProgramServiceRevenueAmt
PY Investment Income	$19,531,976	PYInvestmentIncomeAmt
CY Investment Income	$68,974,063	CYInvestmentIncomeAmt
PY Other Revenue	-$5,019,826	PYOtherRevenueAmt
CY Other Revenue	$732,284	CYOtherRevenueAmt
PY Total Revenue	$516,801,315	PYTotalRevenueAmt
CY Total Revenue	$484,406,566	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,190,786	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,127,075	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$289,800,236	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$249,853,210	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$208,716,151	PYOtherExpensesAmt
CY Other Expenses	$171,251,410	CYOtherExpensesAmt
PY Total Expenses	$500,707,173	PYTotalExpensesAmt
CY Total Expenses	$422,231,695	CYTotalExpensesAmt
PY Revenues Less Expenses	$16,094,142	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$62,174,871	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,588,008,759	TotalAssetsBOYAmt
Total Assets EOY	$1,725,272,952	TotalAssetsEOYAmt
Total Liabilities BOY	$363,522,014	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$345,045,718	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,224,486,745	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,380,227,234	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	To serve the public interest as well as the needs of our members and clients by promoting the safety of life and property and preserving the natural environment through the development and verification of standards for design, construction and operational maintenance of ships and marine related facilities.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	As a classification society founded in 1862, the core commitment of ABS has been setting safety standards for the marine and offshore industries. This is achieved through the establishment and application of technical standards, known as Rules, for the design, construction, and operational maintenance of ships and marine related facilities. Classification is the process that certifies adherence to these Rules, comprising technical design review, construction monitoring, and ongoing survey of ships and marine related facilities over their operating life and the maintenance of the ABS Record. These activities are conducted through a network of offices in over 60 countries.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (1)	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
IRP Document	136	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	1315	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	AO	ForeignCountryCd
Foreign Country	AR	ForeignCountryCd
Foreign Country	AS	ForeignCountryCd
Foreign Country	BA	ForeignCountryCd
Foreign Country	BE	ForeignCountryCd
Foreign Country	BR	ForeignCountryCd
Foreign Country	BX	ForeignCountryCd
Foreign Country	CM	ForeignCountryCd
Foreign Country	CA	ForeignCountryCd
Foreign Country	CI	ForeignCountryCd
Foreign Country	CF	ForeignCountryCd
Foreign Country	CH	ForeignCountryCd
Foreign Country	CO	ForeignCountryCd
Foreign Country	HR	ForeignCountryCd
Foreign Country	CY	ForeignCountryCd
Foreign Country	EZ	ForeignCountryCd
Foreign Country	DA	ForeignCountryCd
Foreign Country	EC	ForeignCountryCd
Foreign Country	EG	ForeignCountryCd
Foreign Country	FI	ForeignCountryCd
Foreign Country	FR	ForeignCountryCd
Foreign Country	GM	ForeignCountryCd
Foreign Country	GH	ForeignCountryCd
Foreign Country	GR	ForeignCountryCd
Foreign Country	GQ	ForeignCountryCd
Foreign Country	HK	ForeignCountryCd
Foreign Country	IN	ForeignCountryCd
Foreign Country	ID	ForeignCountryCd
Foreign Country	IS	ForeignCountryCd
Foreign Country	IT	ForeignCountryCd
Foreign Country	JA	ForeignCountryCd
Foreign Country	KE	ForeignCountryCd
Foreign Country	KS	ForeignCountryCd
Foreign Country	PO	ForeignCountryCd
Foreign Country	MT	ForeignCountryCd
Foreign Country	MY	ForeignCountryCd
Foreign Country	MT	ForeignCountryCd
Foreign Country	MX	ForeignCountryCd
Foreign Country	MZ	ForeignCountryCd
Foreign Country	WA	ForeignCountryCd
Foreign Country	NL	ForeignCountryCd
Foreign Country	NZ	ForeignCountryCd
Foreign Country	NI	ForeignCountryCd
Foreign Country	NO	ForeignCountryCd
Foreign Country	MU	ForeignCountryCd
Foreign Country	PM	ForeignCountryCd
Foreign Country	PE	ForeignCountryCd
Foreign Country	RP	ForeignCountryCd
Foreign Country	PL	ForeignCountryCd
Foreign Country	PO	ForeignCountryCd
Foreign Country	QA	ForeignCountryCd
Foreign Country	RO	ForeignCountryCd
Foreign Country	RS	ForeignCountryCd
Foreign Country	SA	ForeignCountryCd
Foreign Country	SN	ForeignCountryCd
Foreign Country	SF	ForeignCountryCd
Foreign Country	SP	ForeignCountryCd
Foreign Country	CE	ForeignCountryCd
Foreign Country	SW	ForeignCountryCd
Foreign Country	TW	ForeignCountryCd
Foreign Country	TH	ForeignCountryCd
Foreign Country	NL	ForeignCountryCd
Foreign Country	TD	ForeignCountryCd
Foreign Country	TU	ForeignCountryCd
Foreign Country	UK	ForeignCountryCd
Foreign Country	AE	ForeignCountryCd
Foreign Country	UY	ForeignCountryCd
Foreign Country	UP	ForeignCountryCd
Foreign Country	VE	ForeignCountryCd
Foreign Country	VM	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (1)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Jeffrey J Weiner	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2818776000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1701 City Plaza Drive	AddressLine1Txt
City	Spring	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77389	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Christopher J Wiernicki
Chairman, Chief Executive	40.00	Yes (X)	Yes (X)	$1,600,349	$0	$288,162
David Grzebinski
Director	1.00	Yes (X)		$80,000	$0	$0
Craig H Stevenson Jr
Director	1.00	Yes (X)		$170,000	$0	$0
Dean E Taylor
Director	1.00	Yes (X)		$54,610	$0	$0
Elizabeth D Whitaker
Director	1.00	Yes (X)		$160,000	$0	$0
John A Hickey
Director	1.00	Yes (X)		$53,333	$0	$0
Louis A Raspino Jr
Director	1.00	Yes (X)		$160,000	$0	$0
Michael L Carthew
Director	1.00	Yes (X)		$190,000	$0	$0
Peter H Cressy
Director	1.00	Yes (X)		$170,000	$0	$0
Philip J Shapiro
Director	1.00	Yes (X)		$170,158	$0	$0
Richard D DeSimone
Director	1.00	Yes (X)		$100,780	$0	$0
William E Jenkins
Director	1.00	Yes (X)		$175,800	$0	$0
Robert G Clyne
Senior Vice President, Gen	40.00		Yes (X)	$616,871	$0	$198,442
Howard Fireman
Senior Vice President & Ch	40.00		Yes (X)	$408,076	$0	$130,634
Eric C Kleess
Vice President & President	40.00		Yes (X)	$844,485	$0	$0
Cathy Mann
Vice President - Marketing	40.00		Yes (X)	$362,059	$0	$42,357
Adam W Moilanen
Vice President - Health, S	40.00		Yes (X)	$316,666	$0	$117,119
Bret Montaruli
Vice President & Chief Eng	40.00		Yes (X)	$302,747	$0	$355,666
Antoine Nassif
Executive Vice President,	40.00		Yes (X)	$826,947	$0	$167,472
Derek S Novak
Vice president & President	40.00		Yes (X)	$681,086	$0	$0
Maria F O'Neill
Senior Vice President & Ch	40.00		Yes (X)	$405,298	$0	$115,456
Richard D Pride
Vice President & President	40.00		Yes (X)	$700,692	$0	$0
Kenneth L Richardson
Executive Vice President -	40.00		Yes (X)	$444,684	$0	$66,392
Joseph A Riva
Vice President & Chief Sur	40.00		Yes (X)	$321,935	$0	$320,483
John A Ryder
Senior Vice President - Hu	40.00		Yes (X)	$410,450	$0	$127,418
Kirsi Tikka
Executive Vice President -	40.00		Yes (X)	$554,901	$0	$267,563
James A Watson
Vice President & President	40.00		Yes (X)	$388,736	$0	$0
Jeffrey J Weiner
Executive Vice President,	40.00		Yes (X)	$702,345	$0	$80,871
Daniel Ilteris
Country manager	40.00			$385,936	$0	$0	Yes (X)
Edwin King
HR Director	40.00			$495,990	$0	$0	Yes (X)
Stephen Leskoski
Vice President	40.00			$908,027	$0	$0	Yes (X)
Wei-Biao Shi
Vice President	40.00			$420,320	$0	$0	Yes (X)
Boima Voyou
Senior Surveyor	40.00			$567,724	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$14,151,005	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,278,035	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	30	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Ernst & Young LLP
200 Plaza Drive	Secaucus	NJ	07094	Accounting Services	$1,589,746
Deloitte Consulting LLP
PO Box 844717	Dallas	TX	75284	Consulting Services	$1,344,843
Deloitte Tax LLP
PO Box 844736	Dallas	TX	75284	Tax Services	$1,295,711
Vaco Houston LLC
5410 Maryland Way	Brentwood	TN	37027	Staffing Services	$726,066
Deloitte & Touche LLP
4022 Sells Drive	Hermitage	TN	37076	Consulting Services	$538,584

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	28	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Certification, Other	Desc
Business	541900	BusinessCd
Total Revenue Column	$414,700,219	TotalRevenueColumnAmt
Related Or Exempt Func Income	$398,223,077	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$16,477,142	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$414,700,219	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,461,250	TotalRevenueColumnAmt
Exclusion	$18,461,250	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$15,886	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$15,886	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,886	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,886	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$332,564,970	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$282,052,157	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$50,512,813	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,512,813	TotalRevenueColumnAmt
Exclusion	$50,512,813	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Other Income - ABS (Un	900099	$685,780	$685,780
Income from Partnershi	900099	$30,618		$30,618

Field	Value	IRS element (for citing)
Other Revenue Total	$716,398	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$484,406,566	TotalRevenueColumnAmt
Related Or Exempt Func Income	$398,924,743	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$16,507,760	UnrelatedBusinessRevenueAmt
Exclusion	$68,974,063	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,127,075	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$18,904,867	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$176,590,440	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$19,457,973	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$23,131,404	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$11,768,526	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$893,866	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,415,840	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$35,811	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$3,896,617	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$20,624,061	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$403,998	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,772,463	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$12,538,807	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,188,797	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$769,447	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$205,734	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$21,101,558	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,319,720	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,233,391	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Employee Related	$19,607,600
Taxes	$17,230,807
Amortization Expense	$10,475,563
Systems & Telecommunica	$9,770,774

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,766,556	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$422,231,695	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$107,218,687	BOYAmt
EOY	$109,778,908	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$105,749,338	BOYAmt
EOY	$99,936,397	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$17,217,378	BOYAmt
EOY	$15,268,010	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$64,694,410	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$54,485,438	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,650,876	BOYAmt
EOY	$10,208,972	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$956,200,625	BOYAmt
EOY	$1,046,853,039	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$193,957,797	BOYAmt
EOY	$193,631,942	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$198,014,058	BOYAmt
EOY	$249,595,684	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,588,008,759	BOYAmt
EOY	$1,725,272,952	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$61,840,889	BOYAmt
EOY	$65,400,759	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$222,963,236	BOYAmt
EOY	$194,176,242	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$78,717,889	BOYAmt
EOY	$85,468,717	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$363,522,014	BOYAmt
EOY	$345,045,718	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,224,486,745	BOYAmt
EOY	$1,380,227,234	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,224,486,745	BOYAmt
EOY	$1,380,227,234	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,588,008,759	BOYAmt
EOY	$1,725,272,952	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$62,174,871	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$41,204,042	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$20,838,978	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$31,522,598	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$884,615	OtherCostOrOtherBasisAmt
Depreciation	$467,163	DepreciationAmt
Book Value	$417,452	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,490,523	OtherCostOrOtherBasisAmt
Depreciation	$28,418,820	DepreciationAmt
Book Value	$6,071,703	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$28,757,798	OtherCostOrOtherBasisAmt
Depreciation	$25,155,604	DepreciationAmt
Book Value	$3,602,194	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$561,474	OtherCostOrOtherBasisAmt
Depreciation	$443,851	DepreciationAmt
Book Value	$117,623	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$10,208,972	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	Investment in Subsidiaries & Partnerships	Desc
Book Value	$193,631,942	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$193,631,942	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (8 entries)

DescDesc	Book ValueBookValueAmt
457(b) Plan Assets	$711,014
Accrued Billings	$41,626,046
Accrued Interest	$2,571,189
Deferred Tax Asset	$11,221,522
Due From Affiliates	$86,949,311
Miscellaneous	$44,853,519
Prepaid Pension - Overfunded	$54,668,382
Security Deposits	$6,994,701

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$249,595,684	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Post Retirement Benefit Plan	$65,012,553
Reserves	$15,381,267
Deferred Taxes	$5,074,897

Field	Value	IRS element (for citing)
Total Liability	$85,468,717	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$945,199,283	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$41,204,042	NetUnrealizedGainsInvstAmt
Other Revenue	$419,619,291	OtherRevenueAmt
Revenue Not Reported	$460,823,333	RevenueNotReportedAmt
Revenue Subtotal	$484,375,950	RevenueSubtotalAmt
Other Revenues Not Included	$30,616	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$30,616	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$484,406,566	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$849,435,478	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$427,203,783	OtherExpensesIncludedAmt
Expenses Not Reported	$427,203,783	ExpensesNotReportedAmt
Expenses Subtotal	$422,231,695	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$422,231,695	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Company recognizes interest and penalties accrued related to unrecognized tax benefits in current income tax expense. The Company recognized income tax expense for interest and penalties of approximately $1,200,000 for each of the years ended December 31, 2017 and 2016. None of the unrecognized tax items were related to U.S. tax positions. The Company is subject to income tax in many jurisdictions. The outcome of tax audits is always uncertain, the Company believes that adequate amounts of tax and interest have been provided for any adjustments that are expected to result. Futhermore, none of the audit adjustments, if assessed, are expected to be individually material to the Company's financial position, cash flows, or results of operations.
Part XI, Line 2d - Other Adjustments:	Subsidiaries filing Forms 1120, 8865 or 5471 & Eliminations
Part XI, Line 4b - Other Adjustments:	Income from Partnership
Part XII, Line 2d - Other Adjustments:	Subsidiaries filing Forms 1120, 8865 or 5471 & Eliminations

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (17 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
East Asia and Pacific	47	1206	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$173,912,205
Europe	37	367	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$28,580,913
Middle East and North Africa	8	97	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$27,816,863
North America	10	12	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$4,490,948
Russia and Newly Independent States	4	2	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$1,020,970
South America	14	164	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$37,792,602
South Asia	9	65	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$7,147,094
Sub-Saharan Africa	7	48	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$7,634,218
Sub-Saharan Africa			Investments		$68,537
South Asia			Investments		$351,900
South America			Investments
North America			Investments
Central America and the Caribbean			Investments		$50,000
Middle East and North Africa			Investments		$616,899
Europe			Investments		$7,524,978
Russia and Newly Independent States			Investments
East Asia and Pacific			Investments		$17,963,086

Field	Value	IRS element (for citing)
Subtotal Offices	136	SubtotalOfficesCnt
Subtotal Employees	1961	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	136	TotalOfficeCnt
Total Employee	1961	TotalEmployeeCnt
Subtotal Spent	$288,395,813	SubtotalSpentAmt
Continuation Spent	$26,575,400	ContinuationSpentAmt
Total Spent	$314,971,213	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (5 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Valuation Method UsedValuationMethodUsedDesc
North America (Canada and Mexico)	Scholarships	$15,404	Cash Contribution	FMV
North America (Canada and Mexico)	Scholarships	$20,000	Cash Contribution	FMV
East Asia and the Pacific	Scholarships	$38,305	Cash Contribution	FMV
East Asia and the Pacific	Scholarships	$10,250	Cash Contribution	FMV
South Asia	Contributions	$39,526	Cash Contribution	FMV

Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Valuation Method UsedValuationMethodUsedDesc
Scholarships	East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,	23	$65,484	Cash Contribution	FMV
Scholarships	Europe (Including Iceland and Greenland)	8	$144,954	Cash Contribution	FMV
Scholarships	Middle East and North Africa	1	$5,000	Cash Contribution	FMV
Scholarships	Russia and Neighboring States	1	$5,000	Cash Contribution	FMV
Scholarships	South America	1	$10,193	Cash Contribution	FMV
Scholarships	Sub-Saharan Africa	9	$12,500	Cash Contribution	FMV

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	Yes (1)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	All charitable contributions are approved by the Board of Directors once the total of contributions for a given year exceed $250,000. The CEO approves all other Charitable Contributions.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (17 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Purpose Of GrantPurposeOfGrantTxt
THE CALIFORNIA MARITIME ACADEMY
200 Maritime Academy Dr	Vallejo	CA	94590	237213404	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
COAST GUARD FOUNDATION
394 Taugwonk Road	Stonington	CT	06320	042899862	501(c)(3)	$100,000	FMV	Admin Asst for Ship Structure Committee Staff Support
COLORADO SCHOOL OF MINES
1500 Illinois St	Golden	CO	80401	840509064	501(c)(3)	$59,454	FMV	ABS 2017 Scholarships for tuition and books.
MAINE MARITIME ACADEMY
1 Pleasant St	Castine	ME	04420	016000724	501(c)(3)	$50,000	FMV	Providing financial aid in the form of scholarships awards for tuition and b
MASSACHUSETTS INSTITUTE OF TECHNOLOGY
77 Massachusetts Ave	Cambridge	MA	02139	042103594	501(c)(3)	$50,000	FMV	ABS Career Development Professorship in Naval Engineering.
MASSACHUSETTS MARITIME ACADEMY
101 Academy Dr	Buzzards Bay	MA	02532	237025807	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
STEVENS INSTITUTE OF TECHNOLOGY
1 Castle Point Terrace	Hoboken	NJ	07030	221487354	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
SUNY MARITIME COLLEGE
6 Pennyfield Ave	Bronx	NY	10645	133789884	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
TEXAS A&M UNIVERSITY
400 Bizzell St	College Station	TX	77843	760109831	501(c)(3)	$20,000	FMV	ABS 2017 Scholarships for tuition and books.
TEXAS A&M UNIVERSITY - GALVESTON
400 Bizzell St	College Station	TX	77843	760109831	501(c)(3)	$40,000	FMV	ABS 2017 Scholarships for tuition and books.
UNITED WAY
701 N Fairfax Street	Alexandria	VA	22314	741167964	501(c)(3)	$78,342	FMV	Corporate Match for employee contributions to United Way of Texas Gulf Coast
UNIVERSITY OF CALIFORNIA BERKELEY
208 McLaughlin Hall 1722	Berkely	CA	947201234	237213404	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
UNIVERSITY OF HOUSTON
4800 Calhoun Rd	Houston	TX	77004	741367041	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.
UNIVERSITY OF MICHIGAN
500 S State St	Ann Arbor	MI	48109	237206591	501(c)(3)	$126,683	FMV	Donation in support of Scholarships for Naval Architecture.
UNIVERSITY OF NEW ORLEANS
2000 Lakeshore Dr	New Orleans	LA	70148	721372848	501(c)(3)	$10,000	FMV	ABS 2017 Scholarships for tuition and books.
US MERCHANT MARINE ACADEMY
300 Steamboat Rd	Kings Point	NY	11024	113391322	501(c)(3)	$12,000	FMV	ABS 2017 Scholarships for tuition and books.
WEBB INSTITUTE
298 Crescent Beach Rd	Glen Cove	NY	11542	111630912	501(c)(3)	$50,000	FMV	ABS 2017 Scholarships for tuition and books.

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	All charitable contributions are approved by the Board of Directors once the total of contributions for a given year exceed $250,000. The CEO approves all other Charitable Contributions.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (1)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (29 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Christopher J Wiernicki
Chairman, Chief Executive	$1,000,000	$0	$565,000	$0	$35,349	$0	$288,162	$0	$0	$0	$1,888,511	$0	$0	$0
Craig H Stevenson Jr
Director	$170,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$170,000	$0	$0	$0
Elizabeth D Whitaker
Director	$160,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$160,000	$0	$0	$0
Louis A Raspino Jr
Director	$160,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$160,000	$0	$0	$0
Michael L Carthew
Director	$190,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$190,000	$0	$0	$0
Peter H Cressy
Director	$170,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$170,000	$0	$0	$0
Philip J Shapiro
Director	$170,158	$0	$0	$0	$0	$0	$0	$0	$0	$0	$170,158	$0	$0	$0
William E Jenkins
Director	$175,800	$0	$0	$0	$0	$0	$0	$0	$0	$0	$175,800	$0	$0	$0
Robert G Clyne
Senior Vice President, Gen	$450,000	$0	$160,000	$0	$6,871	$0	$198,442	$0	$0	$0	$815,313	$0	$0	$0
Howard Fireman
Senior Vice President & Ch	$325,000	$0	$78,000	$0	$5,076	$0	$130,634	$0	$0	$0	$538,710	$0	$0	$0
Eric C Kleess
Vice President & President	$312,600	$0	$80,000	$0	$451,885	$0	$0	$0	$0	$0	$844,485	$0	$28,673	$0
Cathy Mann
Vice President - Marketing	$300,000	$0	$64,000	$0	-$1,941	$0	$42,357	$0	$0	$0	$404,416	$0	$0	$0
Adam W Moilanen
Vice President - Health, S	$265,000	$0	$51,000	$0	$666	$0	$117,119	$0	$0	$0	$433,785	$0	$0	$0
Bret Montaruli
Vice President & Chief Eng	$265,000	$0	$41,000	$0	-$3,253	$0	$355,666	$0	$0	$0	$658,413	$0	$0	$0
Antoine Nassif
Executive Vice President,	$575,000	$0	$235,000	$0	$16,947	$0	$167,472	$0	$0	$0	$994,419	$0	$0	$0
Derek S Novak
Vice president & President	$256,500	$0	$60,000	$0	$364,586	$0	$0	$0	$0	$0	$681,086	$0	$0	$0
Maria F O'Neill
Senior Vice President & Ch	$325,000	$0	$72,000	$0	$8,298	$0	$115,456	$0	$0	$0	$520,754	$0	$0	$0
Richard D Pride
Vice President & President	$253,750	$0	$52,000	$0	$394,942	$0	$0	$0	$0	$0	$700,692	$0	$0	$0
Kenneth L Richardson
Executive Vice President -	$350,000	$0	$95,000	$0	-$316	$0	$66,392	$0	$0	$0	$511,076	$0	$55,121	$0
Joseph A Riva
Vice President & Chief Sur	$265,000	$0	$51,000	$0	$5,935	$0	$320,483	$0	$0	$0	$642,418	$0	$0	$0
John A Ryder
Senior Vice President - Hu	$325,000	$0	$75,000	$0	$10,450	$0	$127,418	$0	$0	$0	$537,868	$0	$0	$0
Kirsi Tikka
Executive Vice President -	$349,231	$0	$100,000	$0	$105,670	$0	$267,563	$0	$0	$0	$822,464	$0	$0	$0
James A Watson
Vice President & President	$316,934	$0	$65,000	$0	$6,802	$0	$0	$0	$0	$0	$388,736	$0	$0	$0
Jeffrey J Weiner
Executive Vice President,	$500,000	$0	$200,000	$0	$2,345	$0	$80,871	$0	$0	$0	$783,216	$0	$1,355,730	$0
Daniel Ilteris
Country manager	$144,338	$0	$9,000	$0	$232,598	$0	$0	$0	$0	$0	$385,936	$0	$0	$0
Edwin King
HR Director	$174,494	$0	$13,500	$0	$307,996	$0	$0	$0	$0	$0	$495,990	$0	$0	$0
Stephen Leskoski
Vice President	$175,246	$0	$18,500	$0	$714,281	$0	$0	$0	$0	$0	$908,027	$0	$0	$0
Wei-Biao Shi
Vice President	$224,253	$0	$25,000	$0	$171,067	$0	$0	$0	$0	$0	$420,320	$0	$0	$0
Boima Voyou
Senior Surveyor	$99,074	$0	$1,457	$0	$467,193	$0	$0	$0	$0	$0	$567,724	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I, Line 1a	The items marked on Schedule J, Part I, Line 1(a) are provided to various officers, directors, key employees and highly compensated employees in accordance with the Company policies. Compensation is imputed where applicable, with respect to such benefits in compliance with the tax regulation(s) in effect for the tax year.
Part I, Line 4b	Robert Clyne - $ 134,124.19 Howard Fireman - $ 61,234.67 Cathy G. Mann - $ 11,243.64 Adam W. Moilanen - $ 70,988.45 Bret Montaruli - $ 163,804.68 Antoine Nassif - $ 107,179.81 Maria F. O'Neill - $ 53,892.65 Joseph A. Riva - $ 134,144.11 John Ryder - $ 53,914.09 Kirsi Tikka - $ 185,715.95 Christopher J. Wiernicki - $ 232,294.03

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	Philip J Shapiro	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	Current Director and 100% Owner of Liberty Maritime Corporation	RelationshipDescriptionTxt
Transaction	$334,506	TransactionAmt
Transaction	ABS provides ship surveying services to Liberty Maritime Corporation which Mr. Shapiro is the sole owner.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 4	The organization amended its Constitution and Bylaws to (1) allow the ABS Chief Executive Officer to continue to serve as Chairman of the Board subject to satisfying certain statutory conditions, (2) reduce the number of Directors who are elected from among the Members and (3) transition to the full Audit Committee the responsibilities of the subcommittee of independent directors established to oversee the adoption and implementation of, and compliance with, ABS' conflicts of interest and whistleblower policies. The Board now has 10 voting members, 9 of whom are independent.
Form 990, Part VI, Section A, line 6	The organization has members.
Form 990, Part VI, Section A, line 7a	There are 10 voting members of the governing body. They are elected annually at the Annual Meeting of Members.
Form 990, Part VI, Section A, line 7b	Several decisions of the governing body are subject to approval.
Form 990, Part VI, Section B, line 11b	Review by CFO and General Counsel. After Form 990 is prepared by an outside consultant it is reviewed by the CFO and General Counsel. After this review the Form 990 is made available to the Board of Directors.
Form 990, Part VI, Section B, line 12c	Form 990, Part VI, Section B, Line 12c: The conflict of interest policy is enforced by annually requiring the directors, officers, and key employees to complete conflict of interest questionnaires which are reviewed and kept on file.
Form 990, Part VI, Section B, line 15	Form 990, Part VI, Section B, Line 15: The review process for determining reasonable compensation of the organization's executive officers and directors consists of the following steps: - Review of current compensation surveys, compiled by an independent firm, that provides appropriate comparable data with respect to compensation; - Approval of compensation by a committee of independent Board members; and - Retention of adequate contemporaneous documentation of the basis for the compensation decisions.
Form 990, Part VI, Section C, line 19	The governing documents, conflict of interest policy and financial statements are not made available to the public.
Form 990, Part XI, line 9:	Currency Translation and Other Comprehensive Income 6,969,626. Change in Pension Reserves 24,583,586. Minority Interest in Partnership -30,618. Other 4.
Form 990, Part XII, Line 2c	There was no change to this process during 2017.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Predominant Income TypePredominantIncomeTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Legal Domicile StateLegalDomicileStateCd
Shanghai ABS Technical Inspection Company Ltd
1803 Bao An Pl 800 Dong Fang	Shanghai	CH	000	Engineering	CH	ABSG Consulting Inc	Unrelated	$6,203,336	$8,286,514	0	Yes (1)	0.60000
ABS CCC Risk Management Consulting Ltd
1803 Bao An Pl 800 Dong Fang	Shanghai	CH	000	Engineering	CH	ABSG Consulting Inc	Unrelated			0	Yes (1)	0.50000
Common Structural Rules Software LLC
				Computer Programming		American Bureau of Shipping	Related		$402,393	0	0	0.50000	1701 City Plaza Drive	Spring	TX	77389	451764272	TX
Herbert - ABS Software Solutions LLC
				Software Design		American Bureau of Shipping	Unrelated	$1,085,920	$1,508,907	0	Yes (1)	0.50000	1040 Marina Village Pkwy Ste 200	Alameda	CA	94501	274708692	CA

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (71 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd
ABS Group of Companies Inc
1701 City Plaza Drive	Spring	TX	77389	222856372	Holding Company	NJ	American Bureau of Shipping	C	$7,231	$14,028,994	1.00000	0
ABSG Consulting Inc
1701 City Plaza Drive	Spring	TX	77389	132695912	Inspections/Testing	NY	ABS Group of Companies Inc	C	$131,823,064	$232,847,150	1.00000	0
ABS Quality Evaluations Inc
1701 City Plaza Drive	Spring	TX	77389	223067354	Quality Evaluations	DE	ABS Group of Companies Inc	C	$19,457,212	$27,818,634	1.00000	0
ABS Group Services Inc
1701 City Plaza Drive	Spring	TX	77389	223069605	Services	DE	ABS Group of Companies Inc	C	$70,241	$86,476	1.00000	0
Genesis Solutions Holdings Inc
1701 City Plaza Drive	Spring	TX	77389	261727397	Consulting Services	DE	ABS Group of Companies Inc	C		$17,261,783	1.00000	0
Genesis Technology Solutions Inc
1701 City Plaza Drive	Spring	TX	77389	261727654	Consulting Services	DE	ABS Group of Companies Inc	C	$20,115,949	$16,534,132	1.00000	0
PLG Inc
1701 City Plaza Drive	Spring	TX	77389	520905530	Inactive	DC	ABS Group of Companies Inc	C			1.00000	0
ABS Maritime Services Inc
1701 City Plaza Drive	Spring	TX	77389	203333549	Evaluate Marine Vessels	DE	ABS Group of Companies Inc	C		-$187,174	1.00000	0
ABS Holdings Inc
1701 City Plaza Drive	Spring	TX	77389	203390695	Holding Company	NY	American Bureau of Shipping	C		$28,270,481	1.00000	0
ABS Boiler and Marine Insurance Company
1701 City Plaza Drive	Spring	TX	77389	030286694	Insurance-Captive	VT	ABS Holdings Inc	C	$3,437,939	$44,970,426	1.00000	0
Armory Properties Ltd
1701 City Plaza Drive	Spring	TX	77389	222382555	Rental - Real Estate	TX	American Bureau of Shipping	C	$599,534	$4,055,817	1.00000	0
American Bureau of Shipping Inc
1701 City Plaza Drive	Spring	TX	77389	132667740	Inactive	DE	American Bureau of Shipping	C		$1,000	1.00000	0
ABS Foundation Inc
1701 City Plaza Drive	Spring	TX	77389	510677119	Dormant	DE	American Bureau of Shipping	C			1.00000	0
ABS Boiler and Marine Technical Services Co
					Dormant		ABS Boiler and Marine Insurance Company	C		$33,984	1.00000	0	77 Nanking E Road Sect 4	Taipei	CH	10568	CH
ABS Consulting (India) Private Limited
					Engineering		ABSG Consulting Inc	C			1.00000	0	123-A Mittal CourtNariman Point	Mumbai	IN	400021	IN
ABS Consulting (M) Sdn Bhd (Malaysia)
					Engineering		ABSG Consulting Inc	C	$2,259,190	$4,665,970	1.00000	0	Lot 225 2nd Floor Faber Towers Ta	Kuala Lumpur	MY	58100	MY
ABS Consulting (S) PTE Ltd
					Engineering		ABSG Consulting Inc	C	$1,988,030	$2,181,216	1.00000	0	438 Alexandra Road 09-01	Singapore	SN	119958	SN
ABS Consulting Ltd
					Engineering		ABSG Consulting Inc	C	$9,027,136	$4,149,605	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Group Australia Pty Ltd
					Risk Consulting		ABSG Consulting Inc	C			1.00000	0	Level 2744 St Georges Terrace	PERTH	AS		AS
ABS Group Columbia SAS
					Engineering		ABSG Consulting Inc	C	$214,571	$390,434	1.00000	0	CALLE 99 No 9A-80 Edificio Height	Bogota	CO	803	CO
ABS Group del Peru SAC
					Engineering		ABSG Consulting Inc	C	$1,992,912	$2,271,690	1.00000	0	Av E Derby 055 Pisp Officina 745	Lima	PE	33	PE
ABS Group Saudi Arabia Co Ltd
					Engineering		ABSG Consulting Inc	C	$12,401,267	$9,975,389	1.00000	0	Dana Area PO Box 39616	Dhahran	SA	31942	SA
ABS Group Services (Canada) Ltd
					Inactive		ABSG Consulting Inc	C	$868,476	$517,088	1.00000	0	Royal Bank Plaza 38th Fl S Tower	Toronto	CA	MSJ2J7	CA
ABS Group Services de Chile Training SA
					Engineering Training		ABSG Consulting Inc	C	$693,839	$593,655	1.00000	0	Avda Libertad No 1348 Oficina 701	Vina del Mar	CI	000	CI
ABS Group Services de Mexico SA De CV
					Engineering		ABSG Consulting Inc	C	$6,782,884	$4,911,764	1.00000	0	Hamburgo No 254-201 Col Juarez	Mexico City	MX	06600	MX
ABS Group Services Do Brasil Ltda
					Engineering		ABSG Consulting Inc	C	$12,643,192	$5,473,527	1.00000	0	AV Venezuela 3 19th Floor	Rio De Janeiro	BR	20081-310	BR
ABS Industrial Inspection Services Nigeria Ltd
					Inspections		ABSG Consulting Inc	C	$418,465	$1,310,719	1.00000	0	2 Mosafejo Close Off Oyinkan Abayo	Ikoyi Lagos	NI		NI
ABS Industrial Verfication (India) Pvt Ltd
					Engineering		ABSG Consulting Inc	C	$4,068,478	$4,636,197	0.97050	0	604 Shapath I SGRoad	Ahmedabad	IN	380-060	IN
ABS Infolink (India) Pvt Ltd
					Software		ABS Group of Companies Inc	C		$18,277	1.00000	0	Pekon Bldg 4th Fl Plot Y/13	Calcutta	IN	700091	IN
ABS Maritime Services (Hellas) LLC
					Services		ABS Maritime Services Inc	C	$723,484	$428,259	1.00000	0	6 Skouze Street Floor 3A	Piraeus	GR	GR185 36	GR
ABS QE Japan Inc
					Engineering		ABS Quality Evaluations Inc	C	$1,177,679	$1,384,678	1.00000	0	1-1 Sakae-Cho Kanagawa-ku	Yokohama	JA	221-0052	JA
ABS Quality Evaluations (Chile) SA
					Engineering Training		ABS Quality Evaluations Inc	C			1.00000	0	Avda Libertad No 1348 Oficina 701	Vina del Mar	CI	000	CI
ABS Quality Evaluations Private Limited
					Engineering		ABS Quality Evaluations Inc	C			1.00000	0	B-92 9th Floor 23 Kasturba Gandhi	New Delhi	IN	110001	IN
ABSG Consulting de Venezuela CA
					Engineering		ABSG Consulting Inc	C		$2,305	1.00000	0	Centro Cuidad Comercial Tamanaco	Chuao	VE	1064	VE
ABS Group de Uruguay SA
					Engineering		ABSG Consulting Inc	C		$1,030	1.00000	0	25 do Mayo 455 2nd Floor	Montevideo	UY	11000	UY
AGS Industrial Technical Services (Shanghai) Co
					Risk Consulting		ABSG Consulting Inc	C	$1,303,861	$1,059,886	1.00000	0	Rm 1806 Eton Pl No 69 Donfang Rd	Shanghai	CH	200120	CH
Bureau ABS Industrial Inspection Services Nigeria
					Inspections		ABSG Consulting Inc	C	$33,014	$798,200	1.00000	0	2 Mosafejo Close Off Oyinkan Abayo	Ikoyi Lagos	NI		NI
EQE Bulgaria AD
					Engineering		ABSG Consulting Inc	C	$1,121,858	$567,101	0.70000	0	1 Hristo Smirnenski Blvd	Sofia	BU	1164	BU
EQE Consultants South Africa Ltd
					Software		ABSG Consulting Inc	C			1.00000	0	PO Box 4381	Vanderbijlpark	SF	1900	SF
EQECAT SARL
					Software		ABSG Consulting Inc	C			1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
EQE-ISS Ltd
					Software		ABSG Consulting Inc	C			1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
PT Indonesian Group of Companies
					Engineering		ABS Consulting Inc	C	$1,756,298	$1,409,969	1.00000	0	Sumatera Promotion Centre Lt 7	Batam	ID	000	ID
Quality Resources de Mexico SA de CV
					Engineering		ABSG Consulting Inc	C	$4,466,237	$609,133	1.00000	0	Hamburgo No 254-201 Col Juarez	Mexico City	MX	06600	MX
ABS Antwerp BVBA
					Engineering		American Bureau of Shipping	C	$4,800	$8,654	1.00000	0	St Katelijnevest 72 9th Floor	Antwerp	BE	B2000	BE
ABS Classification Romania Srl
					Engineering		American Bureau of Shipping	C	$635,753	$231,037	1.00000	0	18A Tepes Voda Street 1st Floor	Constantza	RO	900189	RO
ABS Consulting (Hellas) SA
					Engineering		American Bureau of Shipping	C	$384,884	$828,631	1.00000	0	6 Skouze Street Floor 3A	Piraeus	GR	185 36	GR
ABS Europe Limited
					Engineering		American Bureau of Shipping	C	$53,087,243	$38,411,245	1.00000	0	ABS House No 1 Frying Pan Alley	London	UK	E1 7HR	UK
ABS Group Ltd
					Engineering		American Bureau of Shipping	C	$9,114,254	$3,168,027	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Italy SRL
					Engineering		American Bureau of Shipping	C	$6,141,628	$7,615,499	1.00000	0	Edificio Millo Via al Porto Antico	Genoa	IT	16128	IT
ABS Limited - Nigeria
					Engineering		American Bureau of Shipping	C	$2,509,185	$1,868,072	1.00000	0	Plot 146C Imam Abibu Adetoro Street	Lagos	NI		NI
ABS Marine Services Ltd
					Engineering		American Bureau of Shipping	C	$744,637	$903,295	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Mideast Limited
					Engineering		American Bureau of Shipping	C	$7,399,761	$8,353,147	1.00000	0	PO Box 388	Dammam	SA		SA
ABS Professional Services (India) Private Limited
					Risk Consulting		American Bureau of Shipping	C	$3,969,744	$3,808,080	1.00000	0	604 Shapath I SGRoad	Ahmedabad	IN	380-060	IN
ABS Qatar LLC
					Engineering		American Bureau of Shipping	C	$2,619,717	$2,296,563	1.00000	0	PO Box 405 1st FL C Ring Rd	Doha	QA		QA
ABS Quality Evaluations Europe Ltd
					Inactive		American Bureau of Shipping	C			1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Rotterdam BV
					Engineering		American Bureau of Shipping	C	$2,600	$36,509	1.00000	0	Boompjes 55 4th Floor	Rotterdam	NL	3011 XB	NL
American Bureau of Shipping (Hellas) SA
					Inactive		American Bureau of Shipping	C			1.00000	0	6 Skouze Street Floor 3A	Piraeus	GR	GR185 36	GR
American Bureau of Shipping (Hong Kong) Ltd
					Engineering		American Bureau of Shipping	C	$1,149,570	$823,751	1.00000	0	15th Floor Queens Center	Hong Kong	CH	58-64	CH
American Bureau of Shipping Cameroon Ltd
					Engineering		American Bureau of Shipping	C	$1,391,979	$162,374	1.00000	0	Immeuble Socar Porte 207 Akwa	Douala	CM	BP15198	CM
American Bureau of Shipping LLC (Oman)
					Engineering		American Bureau of Shipping	C	$638,342	$1,712,849	1.00000	0	Suite 303 POBox 946 PC130	Muscat	MU		MU
American Bureau of Shipping Poland Sp Zoo
					Engineering		American Bureau of Shipping	C	$2,264,995	$807,136	1.00000	0	Al Zwyciestwa 256	Gyndia	PL	81-525	PL
American Bureau of Shipping Rijeka doo
					Engineering Services		American Bureau of Shipping	C	$562,338	$16,260	1.00000	0	Trg Irvana Kiblera 2	Rijeka	HR	HR-51000	HR
EQE International Ltd
					Inactive		American Bureau of Shipping	C			1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
American Bureau of Shipping China Ltd
					Engineering		American Bureau of Shipping	C	$120,472,755	$142,687,654	1.00000	0	5th Fl Silver Tower No 85 Taoyua	Shanghai	CH	200021	CH
American Bureau of Shipping Taiwan Co Ltd
					Engineering		American Bureau of Shipping	C	$3,621,667	$5,528,459	1.00000	0	3F No 146 Songjiang Rd Zhongs	Taipei	TW	104	TW
American Bureau of Shipping Mozambique Limitada
					Engineering		American Bureau of Shipping	C		$85,674	1.00000	0	Rua do Comercio no 87	Pemba Cidade	MZ		MZ
ABS Hellenic Ltd
					Engineering		American Bureau of Shipping	C	$9,775,222	$1,067,146	1.00000	0	1 Sachtouri St Posidonos Avenue	Kallithea	GR	GR 176 74	GR
American Bureau of Shipping Kenya Limited
					Engineering		American Bureau of Shipping	C			1.00000	0	c/o CoulsonHarney Adv5th FlWest W	Nairobi	KE		KE
ABS Central America SA
					Engineering		American Bureau of Shipping	C	$1,552,789	$107,327	1.00000	0	Williamson Place 0764 IBS Building	Panama	PM		PM
PT ABS Indoclass Pratama
					Engineering		American Bureau of Shipping	C	$1,303,614		1.00000	0	Gedung Sumatra Promotion Centre 7t	Batam	ID		ID
American Bureau of Shipping (Malaysia) Sdn Bhd
					Engineering		American Bureau of Shipping	C	$1,256,283	$2,323,710	1.00000	0	2701 27th Floor Menara Multipurp	Kuala Lumpur	MY	50100	MY

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	Yes (1)	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (68 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ABS (Mideast) LLC
D	$7,575,814	Form 5471, Schedule M
ABS (Mideast) LLC
E	$13,198,388	Form 5471, Schedule M
ABS (Mideast) LLC
L	$71,928	Form 5471, Schedule M
ABS (Mideast) LLC
M	$1,804,713	Form 5471, Schedule M
ABS Central America SA
E	$901,138	Form 5471, Schedule M
ABS Central America SA
M	$656,401	Form 5471, Schedule M
ABS Classification Romania Srl
E	$10,185,254	Form 5471, Schedule M
ABS Consulting (Hellas) SA
D	$132,929	Form 5471, Schedule M
ABS Consulting (Hellas) SA
E	$3,697,536	Form 5471, Schedule M
ABS Consulting (S) PTE Ltd
D	$282,796	Form 5471, Schedule M
ABS Consulting Ltd
E	$2,224,297	Form 5471, Schedule M
ABS Europe Ltd
D	$8,746,105	Form 5471, Schedule M
ABS Europe Ltd
E	$39,245,180	Form 5471, Schedule M
ABS Europe Ltd
M	$2,069,878	Form 5471, Schedule M
ABS Group Columbia SAS
E	$122,910	Form 5471, Schedule M
ABS Group del Peru SAC
E	$204,529	Form 5471, Schedule M
ABS Group Saudi Arabia Co Ltd
D	$1,669,743	Form 5471, Schedule M
ABS Group Services (Canada) Ltd
E	$2,668,268	Form 5471, Schedule M
ABS Group Services de Mexico SA De CV
E	$280,004	Form 5471, Schedule M
ABS Group Services Do Brazil Ltda
E	$1,222,488	Form 5471, Schedule M
ABS Group Ltd
D	$3,782,340	Form 5471, Schedule M
ABS Group Ltd
E	$6,910,758	Form 5471, Schedule M
ABS Hellenic Ltd
D	$3,003,882	Form 5471, Schedule M
ABS Hellenic Ltd
E	$12,022,302	Form 5471, Schedule M
ABS Industrial Inspection Services Nigeria Ltd
D	$1,323,881	Form 5471, Schedule M
ABS Industrial Verification (India) Pvt Ltd
E	$176,325	Form 5471, Schedule M
ABS Italy SRL
D	$1,874,535	Form 5471, Schedule M
ABS Italy SRL
E	$86,014,174	Form 5471, Schedule M
ABS Italy SRL
M	$76,000	Form 5471, Schedule M
ABS Marine Services Ltd
D	$4,423,702	Form 5471, Schedule M
ABS Marine Services Ltd
E	$2,325,407	Form 5471, Schedule M
ABS Maritime Services (Hellas) LLC
D	$513,098	Form 5471, Schedule M
ABS Professional Services (India) Private Limited
E	$2,212,668	Form 5471, Schedule M
ABS Professional Services (India) Private Limited
L	$1,011,985	Form 5471, Schedule M
ABS Professional Services (India) Private Limited
M	$56,525	Form 5471, Schedule M
ABS Qatar LLC
D	$4,085,827	Form 5471, Schedule M
ABS Qatar LLC
E	$3,459,508	Form 5471, Schedule M
ABS Qatar LLC
M	$653,932	Form 5471, Schedule M
ABS QE Japan Inc
E	$352,528	Form 5471, Schedule M
ABS Quality Evaluations Europe Ltd
D	$345,439	Form 5471, Schedule M
ABS Quality Evaluations Europe Ltd
E	$500,234	Form 5471, Schedule M
ABSG Group de Uruguay SA
E	$58,278	Form 5471, Schedule M
AGS Industrial Technical Services (Shanghai) Co
E	$383,826	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
D	$29,502,319	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
L	$745,981	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
M	$19,759,257	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
D	$24,928,611	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
E	$31,989,981	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
M	$215,246	Form 5471, Schedule M
American Bureau of Shipping (Malaysia) Sdn Bhd
D	$961,348	Form 5471, Schedule M
American Bureau of Shipping Cameroon Ltd
E	$17,546,368	Form 5471, Schedule M
American Bureau of Shipping Poland Sp Zoo
E	$4,162,177	Form 5471, Schedule M
American Bureau of Shipping Poland Sp Zoo
M	$64,589	Form 5471, Schedule M
American Bureau of Shipping Rijeka doo
D	$123,129	Form 5471, Schedule M
American Bureau of Shipping Rijeka doo
E	$6,774,249	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
D	$165,726	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
E	$117,261	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
M	$887,538	Form 5471, Schedule M
American Bureau of Shipping LLC (Oman)
D	$1,983,081	Form 5471, Schedule M
American Bureau of Shipping LLC (Oman)
E	$1,185,251	Form 5471, Schedule M
American Bureau of Shipping LLC (Oman)
M	$159,284	Form 5471, Schedule M
Bureau ABS Industrial Inspection Services Nigeria
D	$2,968,540	Form 5471, Schedule M
EQE Bulgaria AD
E	$163,457	Form 5471, Schedule M
PT ABS Indoclass Pratama
E	$260,058	Form 5471, Schedule M
Quality Resources de Mexico SA de CV
E	$51,106	Form 5471, Schedule M
ABS Group of Companies Inc
J	$1,882,981	Trial Balance
Shanghai ABS Technical Inspection
D	$13,934,844	Form 8865, Schedule M
ABS Group of Companies Inc
L	$2,436,643	Trial Balance