American Maritime Officers Plans
Legal name: American Maritime Officers Vacation Plan
Nonprofit profile at a glance
- EIN
- 111929852
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Dania Beach, FL, USA
- Phone
- (800) 348-6515
- Rating confidence
- Limited
Reported finances
- Revenue
- $149,139,783
- Expenses
- $149,631,958
- Assets
- $35,491,357
- Liabilities
- $33,633,177
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
23 people listed
Highest reported compensation
- 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.
Overview
Mission
To provide vacation benefits to eligible employees of the american maritime officers by contributing employers under a collective bargaining agreement.
What it reported doing in 2024
Provide vacation benefits to eligible employees of contributing employers.
Operating model
- Revenue model
- Earned-program. 100% 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 verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 60
- Accountability: 37
- Sustainability: 24
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- 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
Accountability
- 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
Sustainability
- Operating margin: -0.3%; rating input score 25; 25th percentile among comparable filings
- Total-asset coverage ratio: 0.24; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 0.95; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 0.8%; rating input score 77; 77th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: 4.7% per year; rating input score 100; 34th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Accountability: Independent voting board scored 10/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 25/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.