AMERICAN MARITIME OFFICERS SAFETY & EDUCATION PLAN (EIN 131952549) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Principal Officer

JOHN MACUSKI

Phone

9549204247

Tax Period

2023-10-01 to 2024-09-30

AMERICAN MARITIME OFFICERS SAFETY & EDUCATION PLAN, founded in 1961, is a mid-sized nonprofit in the Education sector that reported $24.1M in total revenue in fiscal year 2023. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $23.2M left a modest 4% surplus.

Mission

TRAINING OF MARITIME OFFICERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $23,732,565

Investment Income $71,030

Other Revenue $341,081

TOTAL REVENUE $24,144,676

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $18,278,907

Other Expenses $23,194,838

TOTAL EXPENSES $23,194,838

Year-over-Year Comparison

	2023	2022	Change
Revenue	$24,144,676	$22,277,701	+0.1%
Expenses	$23,194,838	$21,928,359	+0.1%
Net Income	$949,838	$349,342	+1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$253,245

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVEN F NICKERSON	EXECUTIVE DIRECTOR	16.22	Officer	$131,094	$51,426	$182,520
JOHN MACUSKI	DIRECTOR OF FINANCE	6.0	Officer	$51,305	$19,420	$70,725
PAUL DOELL	UNION TTEE/SECY (THRU 01/2024)	5.0	Officer Director	$0	$0	$0
ANTHONY NACCARATO	EMPLOYER TTEE/CHAIRMAN	2.0	Officer Director	$0	$0	$0
WILLIAM BARRERE	UNION TRUSTEE	1.0	Director	$0	$0	$0
IRA DOUGLAS	EMPLOYER TRUSTEE	1.0	Director	$0	$0	$0
EDWARD HANLEY	EMPLOYER TRUSTEE (PRO TEM)	1.0	Director	$0	$0	$0
TODD JOHNSON	EMPLOYER TRUSTEE	1.0	Director	$0	$0	$0
JEFF RICHARDS	UNION TRUSTEE	1.0	Director	$0	$0	$0
DANIEL ROBICHAUX	UNION TRUSTEE (EFF 01/2024)	1.0	Director	$0	$0	$0
CHRISTIAN SPAIN	UNION TRUSTEE/SECRETARY	5.0	Officer Director	$0	$0	$0
SCOTT WINFIELD	EMPLOYER TRUSTEE	1.0	Director	$0	$0	$0
EUNICE CADORETTE-YOUNG	EMPLOYER TRUSTEE	1.0	Director	$0	$0	$0
TODD CHRISTENSEN	UNION TRUSTEE (THRU 07/2024)	1.0	Director	$0	$0	$0
JOHN CLEMONS	UNION TRUSTEE (EFF 01/2024)	1.0	Director	$0	$0	$0
ROBERT SHEEN	EMPLOYER TRUSTEE	1.0	Director	$0	$0	$0
ALAINA BASCIANO	UNION TRUSTEE (EFF 01/2024)	1.0	Director	$0	$0	$0
JOSEPH BROWN	UNION TRUSTEE ALT(EFF 07/2024)	1.0	Director	$0	$0	$0
DON KURZ	EMPLOYER TTEE(11/2023-04/2024)	1.0	Director	$0	$0	$0
TIM CALLAHAN	EMPLOYER TTEE(04/2024-08/2024)	1.0	Director	$0	$0	$0
RICHARD LASKEY	EMPLOYER TRUSTEE (EFF 08/2024)	1.0	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$24,144,676	$23,194,838	$7,809,871	$949,838
2023	$22,277,701	$21,928,359	$6,396,282	$349,342
2022	$15,892,786	$19,437,685	$5,205,101	$-3,544,899
2021	$20,171,131	$18,879,058	$9,015,305	$1,292,073
2020	$21,043,593	$18,927,575	$9,199,431	$2,116,018
2019	$17,178,075	$19,100,013	$6,049,455	$-1,921,938
2018	$18,266,514	$18,624,428	$7,731,365	$-357,914

AMERICAN MARITIME OFFICERS SAFETY & EDUCATION PLAN