2017-08-14T16:02:22-05:00 2016-09-30 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2015-10-01 200406498 AMERICAN MARITIME OFFICERS MASTER OPERATING TRUST FUND % JOHN MACUSKI AMER 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 330044312 JOHN MACUSKI DIRECTOR OF FINANCE 9549204247 2017-08-14 true RICHARD L RUVELSON P00234075 3012726000 2017-08-14 2015 2021-01-29 14:40:06Z JOHN MACUSKI 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 1124998 false X WWW.AMOPLANS.COM X 2004 FL DESIGNED & OPERATES TO FACILITATE AND IMPLEMENT TERMS OF THE COLLECTIVE BARGAINING AGREEMENT BETWEEN U.S. FLAG MERCHANT FLEET CARRIERS & THE AMERICAN MARITIME OFFICERS UNION. 2 2 230 0 0 0 0 95843 311516 273917 -8370 0 0 369760 303146 0 0 0 0 146880 127072 0 0 0 182824 197844 329704 324916 40056 -21770 5571102 3979392 5571102 3979392 0 0 X THE TRUST WAS DESIGNED AND OPERATES TO FACILITATE AND IMPLEMENT THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT BETWEEN U.S. FLAG MERCHANT FLEET CARRIERS (THE "EMPLOYERS") AND THE AMERICAN MARITIME OFFICERS (THE ). false false SERVES AS A CENTRAL CLEARINGHOUSE FOR DESIGNATED EMPLOYER CONTRIBUTIONS AND A CENTRAL ADMINISTRATIVE BODY FOR CERTAIN AMO ENTITIES (6 ERISA PLANS AND 2 NON-PROFITS). REVENUES COLLECTED FOR ENTITIES ARE REPORTED AS SUCH ON THEIR RESPECTIVE FORMS 990 AS ARE THEIR EXPENSES. false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 57 0 true 230 true false false false false false false X 2 2 true false false false false true false true false false false false true true true true false false false false X JOHN MACUSKI 9549204247 2 WEST DIXIE HIGHWAY DANIA BEACH FL 33004 X PAUL DOELL CHAIRMAN 1.0 0.0 X 0 0 0 ANTHONY NACCARATO SECRETARY 1.0 0.0 X 0 0 0 STEVEN F NICKERSON EXECUTIVE DIRECTOR 0.25 0.0 X 1661 0 490 JOHN MACUSKI DIRECTOR OF FINANCE 1.2 0.0 X 8157 0 2375 9818 0 2865 24 false false false UMR 2700 MIDWEST DRIVE ONALASKA WI 54650 CLAIMS PROCESSING 1929089 BOND BEEBE PC 4600 EAST WEST HIGHWAY STE 900 BETHESDA MD 20814 AUDIT FEES 652500 TECH PLUS SYSTEMS INC 104 WEST 27TH STREET NEW YORK NY 10001 IT CONSULTING 510701 KRONGSBERG MARITIME SIMULATION INC 170 LEONARD DRIVE GROTON CT 06340 CONSULTING 426530 OTTERSON LLC 1501 BELLE VIEW BLVD A2 ALEXANDRIA VA 22307 CONSULTING 229112 11 0 EQUIPMENT USAGE 900099 110906 110906 EMPLOYERS CONTRIBUTIONS 900099 200610 200610 311516 16443 16443 0 0 0 0 0 797039 821852 -24813 -24813 -24813 0 0 0 0 303146 311516 -8370 0 0 0 0 0 0 83600 24371 12899 6202 0 216 20500 0 0 0 287 0 41564 3055 0 5160 921 0 0 0 0 110841 10123 TRUSTEE EXPENSES 5177 324916 300 300 2933513 3670382 0 0 2924 20620 0 0 0 0 0 0 0 0 5875 7665 1933085 1694193 326157 238892 797986 0 0 0 0 0 0 0 1504347 41533 5571102 3979392 98496 68965 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5472606 3910427 5571102 3979392 X 0 0 0 0 0 0 0 0 5571102 3979392 -21770 21770 X false true X true false 5437 2220 3217 1627185 1402467 224718 300463 289506 10957 238892 0 DUE TO AMO ENTITIES 2906482 UNALLOCATED CONTRIBUTIONS 1003945 3910427 X 324916 21770 21770 303146 303146 324916 324916 324916 PART X, LINE 2 - FIN 48 FOOTNOTE: Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the tax positions taken by the Trust and concluded that as of September 30, 2016 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART VI, SECTION A, LINE 7A - SELECTION OF TRUSTEES: The Master Operating Fund shall be operated and administered by two (2) Trustees, one (1)) of whom shall be designated by the Union and one (1) of whom shall be designated by the Employers. The Union shall have the right to appoint one (1) Alternate Trustee. The appointed Alternate Trustee shall have full authority to act as a Union Trustee in the absence of the Union Trustee. The Employers shall have the right to appoint one (1) Alternate Trustee. The Alternate Trustee shall have full authority to act as an Employer Trustee in the absence of the Employer Trustee. Successor Employer Trustees and successor Alternate Employer Trustees shall be appointed by majority vote of the various Employers who are parties to the Master Operating Fund at the time such appointments are made. Each Employer shall be entitled to cast one (1) vote for each Employee it would employ at the time of becoming a party to the Master Operating Fund, and thereafter on April 1st of each year, if all vessels manned by it had a full complement employed thereon, and the nominee receiving the majority of the votes so cast shall be deemed appointed by all the Employers. The Employers party to this Agreement and Declaration of Trust reserve to themselves the right to change, at any time, the provisions of this paragraph by vote of two-thirds majority of the total votes so cast as above provided. PART VI, SECTION A, LINE 8B - OTHER COMMITTEES: THE TRUST HAS NO OTHER COMMITTEES THAT CAN ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: the board of trustees has delegated the responsibility to review the form 990 prior to filing to the director of finance. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY COMPLIANCE: The AMO Master Operating Trust (MOT) is not subject to ERISA, however, due to its relationship with other AMO Plans that are subject to the laws of ERISA, the MOT maintained and administered the conflict of interest policy as set forth in ERISA Sections 404 and 406. The Board of Trustees monitors and enforces the Plan's compliance with ERISA, with the assistance of the Plan's professionals. PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S: the fund makes its governing documents, policies and financial statements available upon request to appropriate parties. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: UNION TRUSTEES PAUL DOELL AND JOSEPH GREMELSBACKER SERVE AS OFFICERS FOR AMERICAN MARITIME OFFICERS. PART VI - IRS FILING/TAX COMPLIANCE AMO MASTER OPERATING TRUST FUND ISSUES FORMS 1099 TO REPORT PAYMENTS TO INDEPENDENT CONTRACTORS WHICH ARE REIMBURSED BY THE OTHER AMO ENTITIES AND REPORTED RESPECTIVELY AS EXPENSES ON THEIR FORM 990'S. AMO MASTER OPERATING TRUST FUND ISSUES FORMS W-2 TO REPORT PAYMENTS TO EMPLOYEES WHICH ARE REIMBURSED BY THE OTHER AMO ENTITIES AND REPORTED RESPECTIVELY AS EXPENSES ON THEIR FORM 990'S.