American Maritime Officers Medical Plan

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

23 people listed

John Macuski (DIRECTOR OF FINANCE): $461,273 total reported compensation
Steven Nickerson (EXECUTIVE DIR (THRU 6/2025)): $429,783 total reported compensation
William Barrere (UNION TRUSTEE): $404,819 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To provide health and welfare benefits to eligible participants of american maritime officers under a collective bargaining agreement.

The purpose of the fund is to provide health and welfare benefits to eligible members and their dependents.

Revenue model: Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 10%; rating input score 10; 8th percentile among comparable filings
Governance controls: 6 of 9 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Limited
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -8.9%; rating input score 9; 9th percentile among comparable filings
Total-asset coverage ratio: 0.35; rating input score 12; 12th percentile among comparable filings
Liabilities to assets ratio: 0.11; rating input score 81; 81st percentile among comparable filings
Officer compensation ratio: 2.1%; rating input score 53; 53rd percentile among comparable filings

Program expense growth: Limited
Revenue growth: 2.1% per year; rating input score 100; 15th percentile among comparable filings
Asset growth: -0.7% per year; rating input score 0; 6th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 1 of 10 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $461K · 23 people listed · 0 of 6 pay-setting controls reported
Consistency: 11 of 11 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 16 filing years from 2009 to 2024
Contacts: How to reach this organization
Related organizations: 7 filed related-organization links
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.