2020-11-13T10:56:29-06:00 2019-12-31 131578842 BUCHBINDER TUNICK & COMPANY LLP 6720-A ROCKLEDGE DRIVE SUITE 510 BETHESDA MD 20817 990 2019-01-01 274332610 CUTWATER MARITIME EDUCATIONAL SERVICES INC CUTW 4105479111 1007 EASTERN AVENUE BALTIMORE MD 212024345 H M AINLEY PRESIDENT 4105479111 2020-11-09 1 GARY BRUNICK P01715767 2402001400 2020-11-05 207.99.80.132 2020-11-09 11:40:47 ES P 5524639FBF68C09EE315A92609141BE2B23F1C15 81D33504B53BA3082261EFB319CDE7FC38FE9D39 2019 2021-01-29 14:40:06Z H M AINLEY 1007 EASTERN AVE BALTIMORE MD 212024345 602149 0 X WWW.MEBAPLANS.ORG X 2010 MD TO PROVIDE MARITIME TRAINING TO MARITIME PROFESSIONALS. 4 4 0 4 0 0 0 0 662972 469585 0 0 307967 132564 970939 602149 0 0 0 0 185690 98900 0 0 0 1380724 1601622 1566414 1700522 -595475 -1098373 201970 116138 1692357 2704898 -1490387 -2588760 X TO 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. 0 0 1625274 602149 CALHOON MEBA ENGINEERING SCHOOL 1625274 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ANN GILCHRIST EXECUTIVE DIRECTOR 4105479111 1007 EASTERN AVE BALTIMORE MD 212024345 X HANLEY EDWARD DIRECTOR 2.00 X 0 0 0 SULLIVAN JACK DIRECTOR 2.00 X 0 0 0 AINLEY H M DIRECTOR - PRESIDENT 2.00 X 0 0 0 VAN LOO WILLIAM DIRECTOR 2.00 X 0 0 0 GILCHRIST ANN EXECUTIVE DIRECTOR 3.00 37.00 X 0 185435 47117 0 185435 47117 0 0 1 0 0 TUITION 900099 469585 469585 469585 LODGING 900099 86108 86108 CATERING 900099 41716 41716 MISCELLANEOUS 900099 4740 4740 132564 602149 602149 0 0 98900 98899 1 18803 18803 29 29 804 804 57335 6805 50530 257 257 339 339 713 713 45 45 3446 3446 REIMBURSABLE EXPENSES 1519570 1519570 MISCELLANEOUS 281 281 1700522 1625274 75248 0 10084 10476 191743 105519 143 143 201970 116138 977 8952 1691380 2695946 1692357 2704898 X 0 0 0 0 -1490387 -2588760 -1490387 -2588760 201970 116138 -1098373 0 X X 0 1 X 1 0 X 825134 970939 602149 2398222 825134 970939 602149 2398222 0 0 0 2398222 825134 970939 602149 2398222 X 0 DUE TO RELATED PLANS 2695946 2695946 X PART X, LINE 2: PER 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, 2019, 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 2016. 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLISHES ITS NONDISCRIMINATION POLICY ON THE HOMEPAGE OF ITS WEBSITE WWW.MEBASCHOOL.ORG. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT SOLICIT CONTRIBUTIONS 0 0 0 0 0 0 0 0 0 GILCHRIST ANN EXECUTIVE DIRECTOR 0 184885 0 550 0 0 0 31784 0 15333 0 232552 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE 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 11B THE 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 12C THE 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 15 THE ORGANIZATION HAS NO EMPLOYEES SO THESE QUESTIONS DO NOT APPLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST AS REQUIRED BY THE INTERNAL REVENUE CODE. FORM 990, PART VII, SECTION A, LINE 1A: IN ACCORDANCE WITH A COST SHARING AGREEMENT, SOME HOURS AND COMPENSATION ARE ALLOCATED TO CERTAIN OTHER RELATED ENTITIES ADMINISTERED BY THE SAME OFFICE BASED ON ACTUAL TIME SPENT. FORM 990, PART XII, LINE 2C THERE WAS NOT CHANGE IN THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. MEBA MERCHANT MARINE MEMORIAL FOUNDATION INC 27050 ST MICHAELS ROAD EASTON MD 21601 522307014 TO HONOR THE MEN AND WOMEN WHO FORM THE HERITAGE OF THE U.S. MERCHANT MARINE MD 501(C)(3) LINE 12A, I MEBA TRAINING PLAN 0 MEBA VACATION PLAN - ATLANTIC GULF AND PACIFIC COASTS 1007 EASTERN AVENUE BALTIMORE MD 212024345 136271916 PROVIDE VACATION BENEFITS TO PARTICIPANTS MD 501(C)(9) N/A 0 MEBA PENSION TRUST-MONEY PURCHASE BENEFIT PLAN 1007 EASTERN AVENUE BALTIMORE MD 212024345 516029896 MONEY PURCHASE DEFINED CONTRIBUTION PLAN MD 401(A) N/A 0 MEBA PENSION TRUST-DEFINED BENEFIT PLAN 1007 EASTERN AVENUE BALTIMORE MD 212024345 516029896 DEFINED BENEFIT PENSION PLAN MD 401(A) N/A 0 MEBA 401(K) PLAN 1007 EASTERN AVENUE BALTIMORE MD 212024345 516029896 DEFINED CONTRIBUTION PLAN MD 401(A) N/A 0 MEBA MEDICAL AND BENEFITS PLAN 1007 EASTERN AVENUE BALTIMORE MD 212024345 135590515 PROVIDE MEDICAL AND OTHER BENEFITS TO PARTICIPANTS AND BENEFICIARIES MD 501(C)(9) N/A 0 MEBA TRAINING PLAN 1007 EASTERN AVENUE BALTIMORE MD 212024345 136219856 PROVIDE MARITIME TRAINING TO PARTICIPANTS MD 501(C)(3) LINE 2 N/A 0 CMES ENTERPRISES LLC 27050 ST MICHAELS ROAD EASTON MD 21601 814439579 ENGAGE IN FOR-PROFIT ACTIVITIES MD MEBA TRAINING PLAN C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0