CUTWATER MARITIME EDUCATIONAL SERVICES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CUTWATER MARITIME EDUCATIONAL SERVICES (EIN 27-4332610)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-09
IRS object ID
202313139349303531
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-09T12:59:18-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN131578842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUCHBINDER TUNICK & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16720-A ROCKLEDGE DRIVE SUITE 510AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20817ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274332610EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CUTWATER MARITIME EDUCATIONAL SERVICESBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCUTWBusinessNameControlTxt
Phone4105479111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVENUEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonADAM VOKAC TRUSTEEPersonNm
Person TitleEDWARD F. HANLEY, TRUSTEEPersonTitleTxt
Phone4105479111PhoneNum
Signature2023-11-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstADAMPersonFirstNm
Person LastVOKAC TRUSTEEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARY BRUNICKPreparerPersonNm
PTINP01715767PTIN
Phone2402001400PhoneNum
Preparation2023-11-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerADAM VOKAC TRUSTEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVENUEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$744,445GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MEBAPLANS.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2010FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTO PROVIDE MARITIME TRAINING TO MARITIME PROFESSIONALS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$327,269PYProgramServiceRevenueAmt
CY Program Service Revenue$475,252CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$280,497PYOtherRevenueAmt
CY Other Revenue$269,193CYOtherRevenueAmt
PY Total Revenue$607,766PYTotalRevenueAmt
CY Total Revenue$744,445CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$115,685PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$154,281CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,378,300PYOtherExpensesAmt
CY Other Expenses$944,795CYOtherExpensesAmt
PY Total Expenses$1,493,985PYTotalExpensesAmt
CY Total Expenses$1,099,076CYTotalExpensesAmt
PY Revenues Less Expenses-$886,219PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$354,631CYRevenuesLessExpensesAmt
Total Assets BOY$70,538TotalAssetsBOYAmt
Total Assets EOY$207,901TotalAssetsEOYAmt
Total Liabilities BOY$4,780,495TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,272,489TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$4,709,957NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$5,064,588NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE MERCHANT MARINE OFFICERS AND MARITIME PROFESSIONALS WHO ARE NOT ELIGIBLE TO ATTEND THE CALHOON MEBA ENGINEERING SCHOOL WITH TRAINING THAT LEADS TO OR MAINTAINS TECHNICAL AND ENGINEERING CREDENTIALS THAT ARE RECOGNIZED BY COMMERCIAL ORGANIZATIONS, STATE PORTS AUTHORITIES AND MARITIME CLASSIFICATION SOCIETIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,045,610ExpenseAmt
Revenue$744,445RevenueAmt
DescCALHOON MEBA ENGINEERING SCHOOLDesc
Total Program Service Expenses$1,045,610TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PATRICIA KELLY EXECUTIVE DIRECTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4105479111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11007 EASTERN AVEAddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP212024345ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
VOKAC ADAM
DIRECTOR, PRESIDENT2.00Yes (X)Yes (X)$0$0$0
HANLEY EDWARD
DIRECTOR, VICE PRESIDENT2.00Yes (X)Yes (X)$0$0$0
REXHA ROLAND
DIRECTOR, SECRETARY2.00Yes (X)Yes (X)$0$0$0
SULLIVAN JACK
DIRECTOR, TREASURER2.00Yes (X)Yes (X)$0$0$0
GILCHRIST ANN
EXECUTIVE DIRECTOR3.00Yes (X)$0$196,169$58,40637.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$196,169TotReportableCompRltdOrgAmt
Total Other Compensation$58,406TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Business900099BusinessCd
Total Revenue Column$475,252TotalRevenueColumnAmt
Related Or Exempt Func Income$475,252RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$475,252TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CATERING900099$133,736$133,736
LODGING900099$133,282$133,282
OTHER900099$2,175$2,175
FieldValueIRS element (for citing)
Other Revenue Total$269,193OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$744,445TotalRevenueColumnAmt
Related Or Exempt Func Income$744,445RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$154,281TotalAmt
Program Services$153,775ProgramServicesAmt
Management And General$506ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,536TotalAmt
Management And General$2,536ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$41TotalAmt
Management And General$41ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,034TotalAmt
Management And General$1,034ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,254TotalAmt
Program Services$12,844ProgramServicesAmt
Management And General$41,410ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$717TotalAmt
Management And General$717ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$594TotalAmt
Management And General$594ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$60TotalAmt
Management And General$60ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$134TotalAmt
Management And General$134ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,390TotalAmt
Management And General$6,390ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REIMBURSABLE EXPENSES$878,763$878,763
MISCELLANEOUS$272$228$44

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,099,076TotalAmt
Program Services$1,045,610ProgramServicesAmt
Management And General$53,466ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$21,827BOYAmt
EOY$20,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,391BOYAmt
EOY$185,710EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$320BOYAmt
EOY$2,191EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,538BOYAmt
EOY$207,901EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,702BOYAmt
EOY$1,546EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,777,793BOYAmt
EOY$5,270,943EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,780,495BOYAmt
EOY$5,272,489EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$4,709,957BOYAmt
EOY-$5,064,588EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$4,709,957BOYAmt
EOY-$5,064,588EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$70,538BOYAmt
EOY$207,901EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$354,631ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$970,939CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$602,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$325,450CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$607,766CurrentTaxYearMinus1YearAmt
Current Tax Year$744,445CurrentTaxYearAmt
Total$3,250,749TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$970,939CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$602,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$325,450CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$607,766CurrentTaxYearMinus1YearAmt
Current Tax Year$744,445CurrentTaxYearAmt
Total$3,250,749TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$3,250,749PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$970,939CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$602,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$325,450CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$607,766CurrentTaxYearMinus1YearAmt
Current Tax Year$744,445CurrentTaxYearAmt
Total$3,250,749TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PLANSDesc
Amt$5,270,943Amt
FieldValueIRS element (for citing)
Total Liability$5,270,943TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationPER THE MEBA TRAINING PLAN CONSOLIDATED FINANCIAL STATEMENTS: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. EMPLOYEE BENEFIT PLANS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS FOR THE PLAN. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGILCHRIST ANNPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$195,669CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$500BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$36,227DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$22,179NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$254,575TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS ARE APPOINTED BY THE EMPLOYER REPRESENTATIVES AND UNION REPRESENTATIVES ON THE BOARD OF TRUSTEES OF THE SOLE MEMBER.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE SOLE MEMBER'S PLAN ADMINISTRATOR WITH THE ASSISTANCE OF THE ORGANIZATION'S PROFESSIONALS AND IS PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY FOR MEMBERS OF THE ORGANIZATION'S GOVERNING BODY AND OTHER COVERED INDIVIDUALS REQUIRES THAT CONFLICTS OF INTEREST BE AVOIDED AND DISCLOSED. THE ORGANIZATION RECEIVES AN ANNUAL SIGNED STATEMENT FROM EMPLOYEES OF THE MANAGING ORGANIZATION REGARDING THE WRITTEN CONFLICT OF INTEREST POLICY. POTENTIAL CONFLICTS WOULD BE REVIEWED BY THE ORGANIZATION'S LEGAL COUNSEL AND GOVERNING BODY AND WOULD EXCLUDE ANY INDIVIDUAL WITH A CONFLICT FROM PARTICIPATING IN THE DELIBERATIONS AND DECISIONS WITH RESPECT TO THE ISSUE OR TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15THE ORGANIZATION HAS NO EMPLOYEES SO THESE QUESTIONS DO NOT APPLY.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST AS REQUIRED BY THE INTERNAL REVENUE CODE.
FORM 990, PART XII, LINE 2CTHERE WAS NOT CHANGE IN THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
MEBA MERCHANT MARINE MEMORIAL FOUNDATION INC
27050 ST MICHAELS ROADEASTONMD21601522307014TO HONOR THE MEN AND WOMEN WHO FORM THE HERITAGE OF THE U.S. MERCHANT MARINEMD501(C)(3)LINE 12A, IMEBA TRAINING PLAN0
MEBA VACATION PLAN - ATLANTIC GULF AND PACIFIC COASTS
1007 EASTERN AVENUEBALTIMOREMD212024345136271916PROVIDE VACATION BENEFITS TO PARTICIPANTSMD501(C)(9)0N/A
MEBA PENSION TRUST-MONEY PURCHASE BENEFIT PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896MONEY PURCHASE DEFINED CONTRIBUTION PLANMD401(A)0N/A
MEBA PENSION TRUST-DEFINED BENEFIT PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896DEFINED BENEFIT PENSION PLANMD401(A)0N/A
MEBA 401(K) PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345516029896DEFINED CONTRIBUTION PLANMD401(A)0N/A
MEBA MEDICAL AND BENEFITS PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345135590515PROVIDE MEDICAL AND OTHER BENEFITS TO PARTICIPANTS AND BENEFICIARIESMD501(C)(9)0N/A
MEBA TRAINING PLAN
1007 EASTERN AVENUEBALTIMOREMD212024345136219856PROVIDE MARITIME TRAINING TO PARTICIPANTSMD501(C)(3)LINE 20N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CMES ENTERPRISES LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line127050 ST MICHAELS ROADAddressLine1Txt
CityEASTONCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21601ZIPCd
FieldValueIRS element (for citing)
EIN814439579EIN
Primary ActivitiesENGAGE IN FOR-PROFIT ACTIVITIESPrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1MEBA TRAINING PLANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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