AMERICAN BUREAU OF SHIPPING: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: AMERICAN BUREAU OF SHIPPING (EIN 13-4921556)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-11
IRS object ID: 202513159349304856
Schema version: 2024v5.2
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	2025-11-11T14:09:14-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	854348444	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Hollis & Rogers LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1600 Highway 6 Suite 230	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	2024-01-01	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	Laura C Fulton	PersonNm
Person Title	SVP & CFO	PersonTitleTxt
Phone	2818776509	PhoneNum
Signature	2025-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Marshall K Hollis	PreparerPersonNm
PTIN	P01373540	PTIN
Phone	2812011910	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Laura C Fulton	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	$693,204,492	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	12	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	1453	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$477,388,165	PYProgramServiceRevenueAmt
CY Program Service Revenue	$468,353,914	CYProgramServiceRevenueAmt
PY Investment Income	$63,405,983	PYInvestmentIncomeAmt
CY Investment Income	$54,374,423	CYInvestmentIncomeAmt
PY Other Revenue	$688,454	PYOtherRevenueAmt
CY Other Revenue	$13,860,142	CYOtherRevenueAmt
PY Total Revenue	$541,482,602	PYTotalRevenueAmt
CY Total Revenue	$536,588,479	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,775,453	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,396,144	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$281,457,502	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$294,123,846	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$194,233,183	PYOtherExpensesAmt
CY Other Expenses	$219,413,840	CYOtherExpensesAmt
PY Total Expenses	$479,466,138	PYTotalExpensesAmt
CY Total Expenses	$514,933,830	CYTotalExpensesAmt
PY Revenues Less Expenses	$62,016,464	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$21,654,649	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,119,439,453	TotalAssetsBOYAmt
Total Assets EOY	$2,250,382,108	TotalAssetsEOYAmt
Total Liabilities BOY	$340,182,863	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$330,657,159	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,779,256,590	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,919,724,949	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.Together with classification services, the company provides statutory audit services on behalf of certain regulators and flag state registries in over 100 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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
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	Yes (1)	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	Yes (1)	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 With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
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	135	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	1453	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
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	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	IT	ForeignCountryCd
Foreign Country	JA	ForeignCountryCd
Foreign Country	KS	ForeignCountryCd
Foreign Country	MY	ForeignCountryCd
Foreign Country	MT	ForeignCountryCd
Foreign Country	MX	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	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	TD	ForeignCountryCd
Foreign Country	TU	ForeignCountryCd
Foreign Country	UK	ForeignCountryCd
Foreign Country	AE	ForeignCountryCd
Foreign Country	UY	ForeignCountryCd
Foreign Country	UP	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
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (1)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
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
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Laura C Fulton	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 (36 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Christopher J Wiernicki
Chairman and CEO	40.00	Yes (X)	Yes (X)	$2,803,152	$0	$175,444
John P McDonald
President and Chief Operating Officer (COO)	40.00	Yes (X)	Yes (X)	$1,147,279	$0	$1,132,398
David W Grzebinski
Director	1.00	Yes (X)		$210,000	$0	$0
Craig H Stevenson Jr
Director	1.00	Yes (X)		$210,000	$0	$0
Elizabeth D Whitaker
Director	1.00	Yes (X)		$210,000	$0	$0
Louis A Raspino Jr
Director	1.00	Yes (X)		$200,000	$0	$0
Michael L Carthew
Director	1.00	Yes (X)		$230,000	$0	$0
Phillip J Shapiro
Director	1.00	Yes (X)		$210,000	$0	$0
William E Jenkins
Director	1.00	Yes (X)		$215,000	$0	$0
Susan K Neely
Director	1.00	Yes (X)		$200,000	$0	$0
Darryl K Willis
Director	1.00	Yes (X)		$200,000	$0	$0
Mark H Ross
Director	1.00	Yes (X)		$100,000	$0	$0
Robert G Clyne
EVP General Counsel & Secretary	40.00		Yes (X)	$1,060,198	$0	$143,044
Derek S Novak
VP & Chief Engineer	40.00		Yes (X)	$494,650	$0	$228,499
Laura C Fulton
SVP & Chief Financial Officer (CFO)	40.00		Yes (X)	$1,020,305	$0	$395,932
Adam W Moilanen
VP & Chief Surveyor	40.00		Yes (X)	$532,010	$0	$373,672
Chuck Raymond Kemper
SVP & Chief Human Resources Officer	40.00		Yes (X)	$644,050	$0	$136,459
Kara Pelecky
SVP & Chief Information Officer (CIO)	40.00		Yes (X)	$711,643	$0	$31,482
Patrick J Ryan
SVP & Chief Technology Officer (CTO)	40.00		Yes (X)	$577,329	$0	$147,201
Jessica Mahaffey
SVP & Chief Marketing Officer (CMO)	40.00		Yes (X)	$523,812	$0	$188,928
Miguel Hernandez
SVP, Global Offshore Market	40.00			$533,892	$0	$26,273	Yes (X)
Annisa Lyvers
VP - Data and Analytics	40.00			$335,534	$0	$6,048	Yes (X)
Arinjit Roy
SVP - Pacific & MEA Operations	40.00			$729,637	$0	$25,144	Yes (X)
Joshua Lavire
VP, Health, Safety, Quality and Environment (HSQE)	40.00			$306,637	$0	$31,482	Yes (X)
Bruce Baffer
SVP, Global Government Services	40.00			$445,759	$0	$30,500	Yes (X)
Joshua Divin
SVP - Western Operations	40.00			$324,014	$0	$31,482	Yes (X)
Paul Karam
VP, Operations - Greater China Region	40.00			$735,124	$0	$25,144	Yes (X)
Gareth C Burton
SVP, Global Engineering	40.00			$320,347	$0	$0	Yes (X)
Andrew Lipman
Director, Projects, Offshore GC Regional Operation	40.00			$626,485	$0	$0		Yes (X)
Tommy Nguyen
Director, Business Development Global Offshore - S	40.00			$608,452	$0	$0		Yes (X)
Ben Ford
Surveyor III, Senior * CN Shanghai Port (MLO)	40.00			$591,901	$0	$0		Yes (X)
Bhattacharya Sandipan
Vice President, Application Development (no longer	40.00			$415,909	$0	$0		Yes (X)
Johnny M Garrett Jr
Vice President, Regional Operations * Southern Pac	40.00			$594,721	$0	$0		Yes (X)
Eric C Kleess
Former Senior VP - Eastern Hemisphere	40.00			$181,593	$0	$0			Yes (X)
Matthew D Tremblay
Former Senior VP, Global Offshore Markets	40.00			$404,048	$0	$31,482			Yes (X)
Richard D Pride
Former Senior VP - Western Hemisphere	40.00			$321,532	$0	$4,229			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$18,975,013	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$3,164,843	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	628	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	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
ALTAIR GLOBAL SERVICES LLC
3201 Dallas Parkway Suite 1200	Frisco	TX	75034	Mobility Services	$2,706,331
SYSTEM ONE HOLDINGS LLC
210 Sixth Avenue	Pittsburgh	PA	15222	Professional Services	$2,474,207
DELOITTE CONSULTING LLP
1111 Bagby Street Suite 400	Houston	TX	770022591	Professional Services Rendered	$2,052,050
CYBERONE LLC
6851 Communications Parkway	Plano	TX	75024	Professional Services Rendered	$1,297,123
DELOITTE TAX LLP
1111 Bagby Street Suite 400	Houston	TX	770022591	Professional Services Rendered	$1,166,610

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	41	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Classification, Certif	Desc
Business	541900	BusinessCd
Total Revenue Column	$468,353,914	TotalRevenueColumnAmt
Related Or Exempt Func Income	$468,353,914	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$468,353,914	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$33,162,390	TotalRevenueColumnAmt
Exclusion	$33,162,390	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$177,828,046	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$156,616,013	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$21,212,033	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,212,033	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,212,033	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Exchange Gains	541900	$13,243,050	$13,243,050
Other Income	541900	$617,092	$617,092

Field	Value	IRS element (for citing)
Other Revenue Total	$13,860,142	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$536,588,479	TotalRevenueColumnAmt
Related Or Exempt Func Income	$503,426,089	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$33,162,390	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,031,273	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$359,871	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$22,139,853	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$214,004,148	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$13,482,947	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$29,225,914	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,270,984	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,542,679	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,163,688	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$68,121	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$4,749,750	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$55,859,956	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$485,847	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,832,415	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$16,168,796	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,297,108	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,833,223	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$299,741	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$46,709,313	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$14,636,214	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$14,936,067	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Systems & Telecommunica	$28,444,425
Taxes	$19,498,119
Employee Related	$19,115,972
Reimburseable Expenses	$5,528,719

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$29,756,313	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$514,933,830	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$81,537,118	BOYAmt
EOY	$99,752,350	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$193,618,755	BOYAmt
EOY	$158,660,104	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$25,779,037	BOYAmt
EOY	$29,786,423	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$67,920,145	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$35,504,577	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$35,908,074	BOYAmt
EOY	$32,415,568	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,317,056,327	BOYAmt
EOY	$1,417,897,865	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$186,434,702	BOYAmt
EOY	$186,409,619	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$279,105,440	BOYAmt
EOY	$325,460,179	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,119,439,453	BOYAmt
EOY	$2,250,382,108	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$63,313,359	BOYAmt
EOY	$67,468,411	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$100,439,699	BOYAmt
EOY	$96,727,361	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$176,429,805	BOYAmt
EOY	$166,461,387	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$340,182,863	BOYAmt
EOY	$330,657,159	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,779,256,590	BOYAmt
EOY	$1,919,724,949	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	$1,779,256,590	BOYAmt
EOY	$1,919,724,949	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,119,439,453	BOYAmt
EOY	$2,250,382,108	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$21,654,649	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$78,214,991	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$40,598,719	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)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

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

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$311,232	OtherCostOrOtherBasisAmt
Depreciation	$172,449	DepreciationAmt
Book Value	$138,783	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,385,788	OtherCostOrOtherBasisAmt
Depreciation	$13,589,897	DepreciationAmt
Book Value	$20,795,891	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,008,687	OtherCostOrOtherBasisAmt
Depreciation	$21,571,851	DepreciationAmt
Book Value	$11,436,836	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$214,438	OtherCostOrOtherBasisAmt
Depreciation	$170,380	DepreciationAmt
Book Value	$44,058	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$32,415,568	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	Investment in Subsidiaries & Partnerships	Desc
Book Value	$186,409,619	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$186,409,619	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (9 entries)

DescDesc	Book ValueBookValueAmt
457(b) Plan Assets	$2,103,631
Accrued Interest	$3,903,592
Deferred Tax Asset	$2,989,451
Due From Affiliates	$53,099,802
Miscellaneous	$2,304,363
Prepaid Pension - Overfunded	$146,629,570
Prepaid Rent	$6,894,217
Capitalized Software	$31,584,270
Right of Use Assets	$75,951,283

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$325,460,179	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Post Retirement Benefit Plan	$31,684,232
Other Liabilities	$22,201,716
Deferred Taxes	$8,154,531
Capital Lease Obligation	$104,420,908

Field	Value	IRS element (for citing)
Total Liability	$166,461,387	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$575,618,515	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$39,030,036	OtherRevenueAmt
Revenue Not Reported	$39,030,036	RevenueNotReportedAmt
Revenue Subtotal	$536,588,479	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$536,588,479	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$437,987,705	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$76,946,125	OtherExpensesIncludedAmt
Expenses Not Reported	-$76,946,125	ExpensesNotReportedAmt
Expenses Subtotal	$514,933,830	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$514,933,830	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Company recognizes interest and penalties related to its expected tax adjustments in current income tax expense. The Company recognized a net decrease in income tax expense in respect of uncertain tax provisions of $0.8 million due to items falling out of statute, increased by additional taxes, interest and penalties of $0.6 million for the year ended December 31, 2023. The Company recognized an increase in income tax expense for interest and penalties of $0.3 million for the year ended December 31, 2024. None of the audit adjustments, if assessed, are expected to be individually material to the Company's financial position, results of operations or cash flows. The Company is subject to income tax in many jurisdictions, including the U.S. The Company has tax years open to examination for the years 2020-23 in the U.S. and 2014-2023 in various foreign locations. While the outcome of tax audits is uncertain, the Company believes that adequate amounts of tax, interest and penalties have been provided for any adjustments that are expected to arise. In 2021 Pillar 2 tax reform was endorsed by over 130 countries and jurisdictions, constituting the vast majority of the Organization for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). Pillar 2 requires companies to pay a top-up tax for the difference between their effective tax rate per jurisdiction and a 15% minimum rate subject to certain exceptions. Certain jurisdictions that the Company operates in endorsed Pillar 2 and are implementing conforming tax laws. The Company is assessing the potential impact, if any, of Pillar 2.
Part XI, Line 2d - Other Adjustments:	Reclass of Income to Expenses for Audited Financial Statements Revenue Related to Non-includable Affiliates
Part XII, Line 2d - Other Adjustments:	Net Unrealized gains on investments Reclass of Income to Expenses for Audited Financial Statements Expenses Related to Non-includable Affiliates
Schedule D - Part X, Line 2	The Company recognizes interest and penalties related to its expected tax adjustments in current income tax expense. The Company recognized a net decrease in income tax expense in respect of uncertain tax provisions of $0.4 million due to items falling out of statute, increased by additional taxes, interest, and penalties of $1.2 million for the year ended December 31, 2024. The Company recognized an increase in income tax expense for interest and penalties of $0.3 million for the year ended December 31, 2023. Furthermore, none of the tax audit adjustments, if assessed, are expected to be individually material to the Company's financial positions, results of operations or cash flows. The Company is subject to income tax in many jurisdictions, including the U.S.. The Company has tax years open to examination for the years 2020-24 in the U.S. and 2014-2024 in various foreign locations. While the outcome of tax audits is uncertain, The Company believes that adequate amounts of tax, interest, and penalities have been provided for any adjustments that are expected to arise. The Organization for Economic Co-operation and Development (OECD) introduced Base Erosion and Profit Shifting (BEPS) rules that impose a global minimum tax rate of 15% (referred to as "Pillar 2") for companies with global revenues and profits above certain thresholds. While it is uncertain whether the U.S. will enact legislation to adopt Pillar 2, certain countries in which the Company operates have adopted the legislation, and other countries are in the process of introducing legislation to implement Pillar 2. The Company is continuing to evaluate and monitor the impact of Pillar 2. To date, Pillar 2 has not had a material impact on the effective tax rate or the financial statements.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (17 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
East Asia and Pacific	36	1503	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$96,013,713
Europe	40	504	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$23,962,839
Middle East and North Africa	12	139	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$17,340,718
North America	6	41	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$651,153
Russia and Neighboring States	2	5	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$1,476,552
South America	9	215	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$35,726,935
South Asia	7	252	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$10,231,032
Sub-Saharan Africa	8	62	Program Services	Ship Classification, Testing, Surveys, Certification, Others	$7,825,513
Sub-Saharan Africa			Investments		$53,938
South Asia			Investments		$496,018
South America			Investments		$2,255,653
North America			Investments		$590,695
Central America and the Caribbean			Investments		$50,000
Middle East and North Africa			Investments		$617,079
Europe			Investments		$52,455
Russia and Neighboring States			Investments
East Asia and Pacific			Investments		$18,010,626

Field	Value	IRS element (for citing)
Subtotal Offices	120	SubtotalOfficesCnt
Subtotal Employees	2721	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	120	TotalOfficeCnt
Total Employee	2721	TotalEmployeeCnt
Subtotal Spent	$193,228,455	SubtotalSpentAmt
Continuation Spent	$22,126,464	ContinuationSpentAmt
Total Spent	$215,354,919	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (27 entries)

RegionRegionTxt	Purpose Of GrantPurposeOfGrantTxt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc
Sub-Saharan Africa	Scholarships	$12,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$10,878	Cash Contributions	$0	FMV
South Asia	Scholarships	$15,757	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,136	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,136	Cash Contributions	$0	FMV
Europe (Including Iceland and Greenland)	Scholarships	$7,500	Cash Contributions	$0	FMV
Europe (Including Iceland and Greenland)	Scholarships	$7,500	Cash Contributions	$0	FMV
Europe	Scholarships	$15,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$6,620	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$5,063	Cash Contributions	$0	FMV
Europe	Scholarships	$15,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$5,792	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$5,792	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,749	Cash Contributions	$0	FMV
North America	Scholarships	$20,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$20,000	Cash Contributions	$0	FMV
Sub-Saharan Africa	Scholarships	$12,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$10,878	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,372	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,136	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$30,000	Cash Contributions	$0	FMV
Europe	Scholarships	$15,000	Cash Contributions	$0	FMV
Europe	Scholarships	$15,000	Cash Contributions	$0	FMV
Europe	Scholarships	$12,000	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$6,020	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$12,136	Cash Contributions	$0	FMV
East Asia and the Pacific	Scholarships	$6,047	Cash Contributions	$0	FMV

Foreign Individuals Grants ForeignIndividualsGrantsGrp

Field	Value	IRS element (for citing)
Type Of Assistance	2024 - ABS Bursary Award - Student Scholarship	TypeOfAssistanceTxt
Region	East Asia and the Pacific	RegionTxt
Recipient	3	RecipientCnt
Cash Grant	$7,358	CashGrantAmt
Manner Of Cash Disbursement	Cash	MannerOfCashDisbursementTxt
Valuation Method Used	FMV	ValuationMethodUsedDesc

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	0	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 (20 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Purpose Of GrantPurposeOfGrantTxt
Alabama A & M University Foundaton Inc
4900 Meridian Street NW	Normal	AL	357627500	237067600	501(c)(3)	$25,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
California Maritime Academy
200 Maritime Academy Dr	Vallejo	CA	94590	237213404	501(c)(3)	$30,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Colorado School of Mines
1500 Illinois St	Golden	CO	80401	840509064	501(c)(3)	$50,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Maine Maritime Academy
54 Pleasant St	Castine	ME	04420	016000724	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Massachusetts Institute of Technology
77 Massachusetts Ave	Cambridge	MA	02139	042103594	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Massachusetts Maritime Academy
101 Academy Dr	Buzzards Bay	MA	02532	237025807	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Prairie View A & M University
6436 Fannin St Rm 112	Houston	TX	77030	383798900	501(c)(3)	$50,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Stevens Institute of Technology
One Castle Point Terrace	Hoboken	NJ	07030	221487354	501(c)(3)	$50,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
SUNY Maritime College
6 Pennyfield Ave	Bronx	NY	10645	133789884	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Texas A&M University
401 George Bush Dr	College Station	TX	77840	746000531	501(c)(3)	$100,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Texas A&M University - Galveston
PO Box 1675	Galveston	TX	77553	760109831	501(c)(3)	$20,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
United Way
701 N Fairfax St	Alexandria	VA	22314	131635294	501(c)(3)	$66,273	$0	FMV	ABS 2024 Charitable Support.
University of Houston
4800 Calhoun Rd	Houston	TX	77004	741367041	501(c)(3)	$50,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
University of Michigan
2600 Drapper Drive	Ann Arbor	MI	48109	237206591	501(c)(3)	$100,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
University of New Orleans
2000 Lakeshore Dr	New Orleans	LA	70148	721372848	501(c)(3)	$40,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
US Merchant Marine Academy
1200 New Jersey Ave SE	Washington	DC	20590	113391322	501(c)(3)	$15,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Vanderbilt University
PMB 406310 2301 Vanderbilt Place	Nashville	TN	37240	620476822	501(c)(3)	$50,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Virginia Tech Foundation Inc
902 Prices Fork Road No 4000	Blacksburg	VA	24061	540721690	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
Webb Institute
298 Crescent Beach Rd	Glen Cove	NY	11542	111630912	501(c)(3)	$60,000	$0	FMV	ABS 2024 Scholarships for tuition and books.
The George Washington University
1918 F Street NW	Washington	DC	20052	530196584	501(c)(3)	$25,000	$0	FMV	ABS 2024 Scholarships for tuition and books.

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Student Scholarship	GrantTypeTxt
Recipient	1	RecipientCnt
Cash Grant	$5,000	CashGrantAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Non Cash Assistance	SHRIYA BALASUBRAMANIAM - Scholarships for tuition and books.	NonCashAssistanceDesc

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
Payments For Use Of Residence	Yes (X)	PaymentsForUseOfResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
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 (35 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 and CEO	$1,158,937	$0	$1,610,771	$0	$33,444	$0	$156,674	$0	$18,770	$0	$2,978,596	$0	$0	$0
John P McDonald
President and Chief Operating Office	$567,590	$0	$573,625	$0	$6,064	$0	$1,101,488	$0	$30,910	$0	$2,279,677	$0	$0	$0
Laura C Fulton
SVP & Chief Financial Officer (CFO)	$470,784	$0	$540,528	$0	$8,993	$0	$369,659	$0	$26,273	$0	$1,416,237	$0	$0	$0
Robert G Clyne
EVP General Counsel & Secretary	$555,370	$0	$494,999	$0	$9,829	$0	$124,274	$0	$18,770	$0	$1,203,242	$0	$0	$0
Adam W Moilanen
VP & Chief Surveyor	$333,422	$0	$189,495	$0	$9,093	$0	$354,902	$0	$18,770	$0	$905,682	$0	$0	$0
Chuck Raymond Kemper
SVP & Chief Human Resources Officer	$364,733	$0	$274,456	$0	$4,861	$0	$136,459	$0	$0	$0	$780,509	$0	$0	$0
Paul Karam
VP, Operations - Greater China Regio	$168,916	$0	$109,436	$0	$456,772	$0	$0	$0	$25,144	$0	$760,268	$0	$0	$0
Arinjit Roy
SVP - Pacific & MEA Operations	$205,157	$0	$149,292	$0	$375,188	$0	$0	$0	$25,144	$0	$754,781	$0	$0	$0
Kara Pelecky
SVP & Chief Information Officer (CIO	$404,776	$0	$301,604	$0	$5,263	$0	$0	$0	$31,482	$0	$743,125	$0	$0	$0
Patrick J Ryan
SVP & Chief Technology Officer (CTO)	$328,321	$0	$245,050	$0	$3,958	$0	$115,719	$0	$31,482	$0	$724,530	$0	$0	$0
Derek S Novak
VP & Chief Engineer	$312,897	$0	$180,176	$0	$1,577	$0	$197,017	$0	$31,482	$0	$723,149	$0	$0	$0
Jessica Mahaffey
SVP & Chief Marketing Officer (CMO)	$294,812	$0	$222,430	$0	$6,570	$0	$173,272	$0	$15,656	$0	$712,740	$0	$0	$0
Andrew Lipman
Director, Projects, Offshore GC Regi	$204,881	$0	$0	$0	$421,604	$0	$0	$0	$0	$0	$626,485	$0	$0	$0
Tommy Nguyen
Director, Business Development Globa	$159,269	$0	$0	$0	$449,183	$0	$0	$0	$0	$0	$608,452	$0	$0	$0
Johnny M Garrett Jr
Vice President, Regional Operations	$202,792	$0	$0	$0	$391,929	$0	$0	$0	$0	$0	$594,721	$0	$0	$0
Ben Ford
Surveyor III, Senior * CN Shanghai P	$310,374	$0	$0	$0	$281,527	$0	$0	$0	$0	$0	$591,901	$0	$0	$0
Miguel Hernandez
SVP, Global Offshore Market	$347,517	$0	$184,411	$0	$1,964	$0	$0	$0	$26,273	$0	$560,165	$0	$0	$0
Bruce Baffer
SVP, Global Government Services	$288,952	$0	$151,765	$0	$5,042	$0	$0	$0	$30,500	$0	$476,259	$0	$0	$0
Matthew D Tremblay
Former Senior VP, Global Offshore Ma	$296,511	$0	$106,552	$0	$985	$0	$0	$0	$31,482	$0	$435,530	$0	$0	$0
Bhattacharya Sandipan
Vice President, Application Developm	$415,909	$0	$0	$0	$0	$0	$0	$0	$0	$0	$415,909	$0	$0	$0
Joshua Divin
SVP - Western Operations	$221,472	$0	$101,361	$0	$1,181	$0	$0	$0	$31,482	$0	$355,496	$0	$0	$0
Annisa Lyvers
VP - Data and Analytics	$271,614	$0	$63,032	$0	$888	$0	$0	$0	$6,048	$0	$341,582	$0	$0	$0
Joshua Lavire
VP, Health, Safety, Quality and Envi	$225,711	$0	$79,798	$0	$1,128	$0	$0	$0	$31,482	$0	$338,119	$0	$0	$0
Richard D Pride
Former Senior VP - Western Hemispher	$278,973	$0	$41,131	$0	$1,428	$0	$0	$0	$4,229	$0	$325,761	$0	$0	$0
Gareth C Burton
SVP, Global Engineering	$244,186	$0	$74,313	$0	$1,848	$0	$0	$0	$0	$0	$320,347	$0	$0	$0
Michael L Carthew
Director	$230,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$230,000	$0	$0	$0
William E Jenkins
Director	$215,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$215,000	$0	$0	$0
David W Grzebinski
Director	$210,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$210,000	$0	$0	$0
Craig H Stevenson Jr
Director	$210,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$210,000	$0	$0	$0
Elizabeth D Whitaker
Director	$210,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$210,000	$0	$0	$0
Phillip J Shapiro
Director	$210,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$210,000	$0	$0	$0
Louis A Raspino Jr
Director	$200,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$200,000	$0	$0	$0
Susan K Neely
Director	$200,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$200,000	$0	$0	$0
Darryl K Willis
Director	$200,000	$0	$0	$0	$0	$0	$0	$0	$0	$0	$200,000	$0	$0	$0
Eric C Kleess
Former Senior VP - Eastern Hemispher	$0	$0	$149,655	$0	$31,938	$0	$0	$0	$0	$0	$181,593	$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	Amounts Accrued but not paid for Nonqualified Plan in 2024 Laura C. Fulton - $ 275,390.85 Raymond Kemper - $ 73,193.69 Adam W. Moilanen - $ 168,541.07 Jessica Mahaffey - $ 80,762.21 John McDonald - $ 975,868.46 Derek S. Novak - $ 68,561.81 Patrick Ryan - $ 61,345.03

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	$450,266	TransactionAmt
Transaction	ABS provides ship classification services to Liberty Maritime Corporation which Mr. Shapiro is the sole owner.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Sch L, Part IV, Business Transactions Involving Interested Persons:	FormAndLineReferenceDesc
Explanation	(a) Name of Person: Philip J. Shapiro(b) Relationship Between Interested Person and Organization:Current Director and 100% Owner of Liberty Maritime Corporation(d) Description of Transaction: ABS provides ship classification services to Liberty Maritime Corporation which Mr. Shapiro is the sole owner.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	The organization has members.
Form 990, Part VI, Section A, line 7a	There are 12 voting members of the governing body. They are elected annually at the Annual Meeting of Members.
Form 990, Part VI, Section A, line 7b	Certain decisions of the governing body are subject to approval by the members.
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 prior to filing.
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 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 IX, line 11g	Outside Services 55,859,956.
Form 990, Part XI, line 9:	Currency Translation and Other Comprehensive Income -21,706,827. Change in Pension Reserves 39,295,340. Equity transactions with related partiies 23,010,206.
Form 990, Part XII, Line 2c	There was no change to this process during 2024. .

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Predominant Income TypePredominantIncomeTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct
Common Structural Rules Software LLC
1701 City Plaza Drive	Spring	TX	77389	451764272	Computer Programming	TX	American Bureau of Shipping	Related	-$755,299	$23,980	0	0	0.50000
Herbert - ABS Software Solutions LLC
1040 Marina Village Pkwy Ste 200	Alameda	CA	94501	274708692	Software Design	CA	American Bureau of Shipping	Unrelated	$65,481	$1,777,893	0	Yes (1)	0.50000

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (76 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	$403,726	$83,583,449	1.00000	0
ABSG Consulting Inc
1701 City Plaza Drive	Spring	TX	77389	132695912	Inspections/Testing	NY	ABS Group of Companies Inc	C	$5,698,809	$90,489,783	1.00000	0
ABS Quality Evaluations Inc
1701 City Plaza Drive	Spring	TX	77389	223067354	Quality Evaluations	DE	ABS Group of Companies Inc	C	$545,976	$10,201,221	1.00000	0
ABS Group Services Inc
1701 City Plaza Drive	Spring	TX	77389	223069605	Services	DE	ABS Group of Companies Inc	C	-$4,234,767	$138,552	1.00000	0
Genesis Solutions Holdings Inc
1701 City Plaza Drive	Spring	TX	77389	261727397	Consulting Services	DE	ABS Group of Companies Inc	C		$12,972,677	1.00000	0
Genesis Technology Solutions Inc
1701 City Plaza Drive	Spring	TX	77389	261727654	Consulting Services	DE	ABS Group of Companies Inc	C	-$645,000	$4,825,916	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		-$343,629	1.00000	0
ABS Holdings Inc
1701 City Plaza Drive	Spring	TX	77389	203390695	Holding Company	NY	American Bureau of Shipping	C		$28,513,765	1.00000	0
ABS Boiler and Marine Insurance Company
1701 City Plaza Drive	Spring	TX	77389	030286694	Insurance-Captive	VT	ABS Holdings Inc	C	$2,638,451	$46,256,217	1.00000	0
ABS Digital Solutions LLC
1701 City Plaza Drive	Spring	TX	77389	871933817	Dev Tech Solutions	DE	American Bureau of Shipping	C	-$39,932,132	$14,490,016	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	Inactive	DE	American Bureau of Shipping	C			1.00000	0
ABS Boiler and Marine Technical Services Co
					Dormant		ABS Boiler and Marine Insurance Company	C			1.00000	0	77 Nanking E Road Sect 4	Taipei	CH	10568	CH
ABS Consulting (S) PTE Ltd
					Engineering		ABSG Consulting Inc	C	$1,370,638	$7,870,048	1.00000	0	438 Alexandra Road 09-01	Singapore	SN	119958	SN
ABS Consulting Ltd
					Engineering		ABSG Consulting Inc	C	$72,105	$3,126,308	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Group Columbia SAS
					Engineering		ABSG Consulting Inc	C	-$21,185	$68,283	1.00000	0	CALLE 99 No 9A-80 Edificio Height	Bogota	CO	803	CO
ABS Group del Peru SAC
					Engineering		ABSG Consulting Inc	C	$22,403	$293,005	1.00000	0	Av E Derby 055 Pisp Officina 745	Lima	PE	33	PE
ABS Group Services (Canada) Ltd
					Engineering		ABSG Consulting Inc	C	$78,000	$982,491	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	-$3,342		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	-$4,717,662	$20,402,525	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	-$100,058	$1,883,534	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	-$278,993	$638,117	1.00000	0	2 Mosafejo Close Off Oyinkan Abayo	Ikoyi Lagos	NI		NI
ABS InfoLink Pvt Ltd
					Software		ABS Group of Companies Inc	C	$207,027	$183,972	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	$49,819	$539,849	1.00000	0	6 Skouze Street Floor 3A	Piraeus	GR	GR185 36	GR
ABS QE Japan Inc
					Certification Services		ABS Quality Evaluations Inc	C	$56,722	$1,681,751	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		$1,971,957	1.00000	0	Avda Libertad No 1348 Oficina 701	Vina del Mar	CI	000	CI
ABS Quality Evaluations Private Limited
					Inactive		ABS Quality Evaluations Inc	C			1.00000	0	B-92 9th Floor 23 Kasturba Gandhi	New Delhi	IN	110001	IN
ABS QE Assurance Services Private Limited
					Engineering		ABS Quality Evaluations Inc	C	-$189,706	$4,608,625	1.00000	0	3rd Floor City Ice Building 298 P	Fort Mumbai Maharashtra	IN	400001	IN
ABSG Consulting de Venezuela CA
					Inactive		ABSG Consulting Inc	C			1.00000	0	Centro Cuidad Comercial Tamanaco	Chuao	VE	1064	VE
ABSG Group de Uruguay SA
					Engineering		ABSG Consulting Inc	C	-$111,883	$1,601	1.00000	0	25 do Mayo 455 2nd Floor	Montevideo	UY	11000	UY
AGS Industrial Technical Services (Shanghai)CoLtd
					Risk Consulting		ABSG Consulting Inc	C	-$60,818	$494,917	1.00000	0	Rm 1806 Eton Pl No 69 Donfang Rd	Shanghai	CH	200120	CH
Quality Resources de Mexico SA de CV
					Engineering		ABSG Consulting Inc	C	-$531,864	$906,313	1.00000	0	Hamburgo No 254-201 Col Juarez	Mexico City	MX	06600	MX
ABS Consulting Services Do Brasil Ltda
					Engineering		ABS Group of Companies Inc	C	$21,039	$1,024,376	1.00000	0	1 Hristo Smirnenski Blvd	Sofia	BR	1164	BR
ABS Group (B) Sdn Bhd
					Inactive		ABSG Consulting Inc	C			1.00000	0	Registered Entity Only	Bandar Seri Begawan	BX		BX
ABS QE Assurance Services (UK) Ltd
					Engineering		ABS Quality Evaluations Inc	C	-$233,386	$552,648	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS QE Services de Mexico S de RL de CV
					Engineering		ABS Quality Evaluations Inc	C	$115,150	$2,913,541	1.00000	0	Blvd Constitucion No 2100 Piso	Monterrey Nuevo Leon CP	MX	64650	MX
ABS QE Assurance Services (Spain) SL
					Engineering		ABS Quality Evaluations Inc	C	-$123,368	$669,264	1.00000	0	Orense No 34 10th Floor	Madrid	SP	28020	SP
ABS QE Assurance Services (Saudi Arabia) Ltd
					Engineering		ABS Quality Evaluations Inc	C	-$45,413	$840,650	1.00000	0	3469 Kaab Ibn Jammar Unit No 7 A	Dammam	SA	32413-6086	SA
ABS Quality Evaluations Administration Arabia Comp
					Inactive		ABS Quality Evaluations Inc	C			1.00000	0	3469 Kaab Ibn Jammar Unit No 7 A	Dammam	SA	32413-6086	SA
EQE Consultants South Africa Ltd
					Inactive		ABSG Consulting Inc	C			1.00000	0	PO Box 4381	Vanderbijlpark	SF	1900	SF
ABS Antwerp BVBA
					Engineering		American Bureau of Shipping	C	$819	$35,868	1.00000	0	St Katelijnevest 72 9th Floor	Antwerp	BE	B2000	BE
ABS Classification Romania Srl
					Engineering		American Bureau of Shipping	C	-$95,684	$2,270,317	1.00000	0	18A Tepes Voda Street 1st Floor	Constantza	RO	900189	RO
ABS Europe Ltd
					Engineering		American Bureau of Shipping	C	$797,405	$93,213,448	1.00000	0	ABS House No 1 Frying Pan Alley	London	UK	E1 7HR	UK
ABS Group Ltd
					Engineering		American Bureau of Shipping	C	$53,691	$3,399,441	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS Italy SRL
					Engineering		American Bureau of Shipping	C	-$264,660	$32,144,725	1.00000	0	Edificio Millo Via al Porto Antico	Genoa	IT	16128	IT
ABS Limited - Nigeria
					Engineering		American Bureau of Shipping	C	-$674,176	$4,250,515	1.00000	0	Plot 146C Imam Abibu Adetoro Street	Lagos	NI		NI
ABS Marine Services Ltd
					Engineering		American Bureau of Shipping	C	$250,299	$2,595,535	1.00000	0	EQE HouseThe BeaconsWarrington	Cheshire	UK	WA3 6WJ	UK
ABS (Mideast) LLC
					Engineering		American Bureau of Shipping	C	$3,602,487	$34,927,127	1.00000	0	PO Box 388	Dammam	SA		SA
ABS Professional Services (India) Private Limited
					Risk Consulting		American Bureau of Shipping	C	$284,747	$4,136,487	1.00000	0	604 Shapath I SGRoad	Ahmedabad	IN	380-060	IN
ABS Qatar LLC
					Engineering		American Bureau of Shipping	C	$781,411	$19,309,272	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	$2,070	$49,161	1.00000	0	Boompjes 55 4th Floor	Rotterdam	NL	3011 XB	NL
American Bureau of Shipping (Hong Kong) Ltd
					Engineering		American Bureau of Shipping	C	-$945,774	$996,621	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	$110,234	$3,047,315	1.00000	0	Immeuble Socar Porte 207 Akwa	Douala	CM	BP15198	CM
American Bureau of Shipping LLC (Oman)
					Engineering		American Bureau of Shipping	C	$494,166	$8,482,001	1.00000	0	Suite 303 POBox 946 PC130	Muscat	MU		MU
American Bureau of Shipping Poland Sp Zoo
					Engineering		American Bureau of Shipping	C	-$279,186	$11,424,129	1.00000	0	Al Zwyciestwa 256	Gyndia	PL	81-525	PL
American Bureau of Shipping Rijeka doo
					Engineering Services		American Bureau of Shipping	C	$23,850	$2,048,248	1.00000	0	Trg Irvana Kiblera 2	Rijeka	HR	HR-51000	HR
American Bureau of Shipping (China) Limited
					Engineering		American Bureau of Shipping	C	$51,236,198	$438,927,430	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	-$487,445	$7,144,391	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	$11	$85,632	1.00000	0	Rua do Comercio no 87	Pemba Cidade	MZ		MZ
ABS Hellenic Ltd
					Engineering		American Bureau of Shipping	C	-$1,196,797	$67,902,435	1.00000	0	1 Sachtouri St Posidonos Avenue	Kallithea	GR	GR 176 74	GR
ABS Central America SA
					Engineering		American Bureau of Shipping	C	$77,557	$6,175,286	1.00000	0	Williamson Place 0764 IBS Building	Panama	PM		PM
ABS Classification and Technical Services Private Limited - India
					Engineering		American Bureau of Shipping	C	$3,791	$9,589	1.00000	0	3rd Floor City Ice Building 298	Maharashtra	IN		IN
PT ABS Indoclass Pratama
					Engineering		American Bureau of Shipping	C	-$544,958	$2,092,206	1.00000	0	Gedung Sumatra Promotion Centre 7t	Batam	ID		ID
ABS Trinidad Limited
					Engineering		American Bureau of Shipping	C	$19,187	$2,020,362	1.00000	0	Eleven Albion Corner Dere and Albi	Port of Spain	TD		TD
American Bureau of Shipping (Malaysia) Sdn Bhd
					Engineering		American Bureau of Shipping	C	$584,376	$6,776,438	1.00000	0	2701 27th Floor Menara Multipurp	Kuala Lumpur	MY	50100	MY
ABS Congo Sarl
					Engineering		American Bureau of Shipping	C	-$79,472	$187,546	1.00000	0	12th Fl Apt 41 Mayombe Tower Cha	Point Noire	CF		CF
ABS Ghana Upstream Limited
					Engineering		American Bureau of Shipping	C	-$71,151	$1,702,155	1.00000	0	Woolworth Building 1st Floor 60 Li	Accra Greater Accra	GH	CT 6217	GH
ABS CLASSIFICATION MALAYSIA SDN BHD
					Engineering		American Bureau of Shipping	C	$1,760,906	$12,735,739	1.00000	0	Suite 1005 10th floor Wisma Hamzah	Kuala Lumpur	MY	50100	MY
ABS Classification of Shipping (Bangladesh) Ltd
					Engineering		American Bureau of Shipping	C	$200,815	$437,713	1.00000	0	Aziz Court Level-4 88-90 Part	Chattogram	BG		BG
American Bureau of Shipping Vietnam Company Limited
					Engineering		American Bureau of Shipping	C	$500,762	$946,956	1.00000	0	Suite 290 Petro Vietnam Tower No	Vung Tau City	VM		VM
ABS Ecuador (ABS) SA
					Engineering		American Bureau of Shipping	C	$9,771	$908,301	1.00000	0	Guayas Guayaquil Tarqui Nueve De	Los Rios	EC		EC
ABS Consulting (Hellas) SA
					Engineering		American Bureau of Shipping	C	-$28,751	$70,449	1.00000	0	6 Skouze Street Floor 3A PO Box	Pireaus	GR	GR 185 36	GR
ABS Georgetown Classification Inc
					Engineering		American Bureau of Shipping	C	$21,260	$978,226	1.00000	0	Georgetown Station Lot 58 Duncan S	Georgetown	GY		GY
American Bureau of Shipping Canada Incorporated
					Engineering		American Bureau of Shipping	C	$183,469	$9,080,438	1.00000	0	1003-275 Slater Street Ottawa ON	Ontario	CA	K1P 5H9	CA

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 (76 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
ABS (Mideast) LLC
Q	$212,288	Form 5471, Schedule M
ABS (Mideast) LLC
L	$103,860	Form 5471, Schedule M
ABS (Mideast) LLC
E	$1,285,859	Form 5471, Schedule M
ABS (Mideast) LLC
D	$6,852,665	Form 5471, Schedule M
ABS Central America SA
L	$1,902,228	Form 5471, Schedule M
ABS CLASSIFICATION MALAYSIA SDN BHD
Q	$142,701	Form 5471, Schedule M
ABS CLASSIFICATION MALAYSIA SDN BHD
M	$1,774,564	Form 5471, Schedule M
ABS CLASSIFICATION MALAYSIA SDN BHD
L	$1,500,234	Form 5471, Schedule M
ABS CLASSIFICATION MALAYSIA SDN BHD
E	$999,304	Form 5471, Schedule M
ABS CLASSIFICATION MALAYSIA SDN BHD
D	$687,840	Form 5471, Schedule M
ABS Classification Romania Srl
L	$651,677	Form 5471, Schedule M
ABS Classification Romania Srl
D	$76,688	Form 5471, Schedule M
ABS Congo Sarl
D	$182,829	Form 5471, Schedule M
ABS Consulting (S) Pte Ltd
L	$393,264	Form 5471, Schedule M
ABS Consulting (S) Pte Ltd
E	$387,438	Form 5471, Schedule M
ABS Consulting Services Do Brasil Ltda
L	$267,881	Form 5471, Schedule M
ABS Consulting Ltd
L	$99,310	Form 5471, Schedule M
ABS Ecuador (ABS) SA
L	$228,491	Form 5471, Schedule M
ABS Europe Ltd
M	$265,236	Form 5471, Schedule M
ABS Europe Ltd
L	$54,431,915	Form 5471, Schedule M
ABS Europe Ltd
D	$62,899,552	Form 5471, Schedule M
ABS Georgetown Classification Inc
L	$483,921	Form 5471, Schedule M
ABS Ghana Upstream Limited
E	$1,105,929	Form 5471, Schedule M
ABS Group Services (Canada) Ltd
E	$129,039	Form 5471, Schedule M
ABS Group Services de Mexico SA De CV
D	$1,961,232	Form 5471, Schedule M
ABS Group Services do Brasil Ltda
E	$562,975	Form 5471, Schedule M
ABS Group Ltd
D	$365,668	Form 5471, Schedule M
ABS Hellenic Ltd
L	$18,617,765	Form 5471, Schedule M
ABS Hellenic Ltd
E	$124,751	Form 5471, Schedule M
ABS Hellenic Ltd
D	$3,130,262	Form 5471, Schedule M
ABS Industrial Inspection Services Nigeria Ltd
E	$2,965,498	Form 5471, Schedule M
ABS Italy SRL
L	$8,211,003	Form 5471, Schedule M
ABS Italy SRL
E	$75,152	Form 5471, Schedule M
ABS Italy SRL
D	$4,366,960	Form 5471, Schedule M
ABS Limited - Nigeria
L	$1,512,215	Form 5471, Schedule M
ABS Limited - Nigeria
D	$3,340,912	Form 5471, Schedule M
ABS Marine Services Ltd
L	$326,377	Form 5471, Schedule M
ABS Marine Services Ltd
E	$159,933	Form 5471, Schedule M
ABS Marine Services Ltd
D	$141,189	Form 5471, Schedule M
ABS Maritime Services (Hellas) LLC
E	$1,054,032	Form 5471, Schedule M
ABS Professional Services (India) Private Limited
L	$7,029,039	Form 5471, Schedule M
ABS Qatar LLC
Q	$74,068	Form 5471, Schedule M
ABS Qatar LLC
L	$297,214	Form 5471, Schedule M
ABS Qatar LLC
E	$85,134	Form 5471, Schedule M
ABS Qatar LLC
D	$7,338,215	Form 5471, Schedule M
ABS TRINIDAD LIMITED
L	$647,245	Form 5471, Schedule M
ABS TRINIDAD LIMITED
E	$203,334	Form 5471, Schedule M
AGS Industrial Technical Services (Shanghai)CoLtd
E	$171,344	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
M	$47,689,857	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
L	$119,786,763	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
E	$10,765,150	Form 5471, Schedule M
American Bureau of Shipping (China) Limited
D	$80,099,965	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
L	$230,051	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
E	$3,699,685	Form 5471, Schedule M
American Bureau of Shipping (Hong Kong) Ltd
D	$286,035	Form 5471, Schedule M
American Bureau of Shipping (Malaysia) Sdn Bhd
Q	$56,103	Form 5471, Schedule M
American Bureau of Shipping (Malaysia) Sdn Bhd
M	$138,014	Form 5471, Schedule M
American Bureau of Shipping (Malaysia) Sdn Bhd
L	$546,822	Form 5471, Schedule M
American Bureau of Shipping (Malaysia) Sdn Bhd
D	$3,408,236	Form 5471, Schedule M
American Bureau of Shipping Cameroon Ltd
L	$1,435,024	Form 5471, Schedule M
American Bureau of Shipping Cameroon Ltd
E	$3,003,071	Form 5471, Schedule M
American Bureau of Shipping Canada Incorporated
L	$6,264,850	Form 5471, Schedule M
American Bureau of Shipping Poland Sp Zoo
L	$3,889,922	Form 5471, Schedule M
American Bureau of Shipping Poland Sp Zoo
E	$636,471	Form 5471, Schedule M
American Bureau of Shipping Rijeka doo
L	$459,677	Form 5471, Schedule M
American Bureau of Shipping Rijeka doo
D	$259,095	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
Q	$96,400	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
M	$129,240	Form 5471, Schedule M
American Bureau of Shipping Taiwan Co Ltd
D	$2,664,939	Form 5471, Schedule M
American Bureau of Shipping Vietnam Company Limited
L	$2,353,913	Form 5471, Schedule M
American Bureau of Shipping LLC (Oman)
L	$100,288	Form 5471, Schedule M
American Bureau of Shipping LLC (Oman)
D	$3,503,868	Form 5471, Schedule M
PT ABS Indoclass Pratama
M	$467,248	Form 5471, Schedule M
PT ABS Indoclass Pratama
L	$1,527,270	Form 5471, Schedule M
PT ABS Indoclass Pratama
E	$543,296	Form 5471, Schedule M
PT ABS Indoclass Pratama
D	$775,058	Form 5471, Schedule M