AOPA FOUNDATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- AOPA FOUNDATION (EIN 20-8817225)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-30
- IRS object ID
- 202403049349301425
- Schema version
- 2023v5.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-30T11:14:47-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 991856619 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 WILSON BOULEVARD SUITE 1500 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208817225 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE AOPA FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AOPA | BusinessNameControlTxt |
| Phone | 3016952000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERICA SACCOIA | PersonNm |
| Person Title | SVP FINANCE & ACCOUNTING | PersonTitleTxt |
| Phone | 3016952000 | PhoneNum |
| Signature | 2024-10-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY TORRETTA | PreparerPersonNm |
| PTIN | P00847851 | PTIN |
| Phone | 7038477500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK BAKER CEOPRESIDENT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,728,264 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.AOPA.ORG/FOUNDATION | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | THE AOPA FOUNDATION (THE FOUNDATION) WORKS TO IMPROVE AVIATION SAFETY, PRESERVE COMMUNITY AIRPORTS, AND ENCOURAGE LEARNING TO FLY FOR CAREER AND PERSONAL BENEFIT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 35 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,516,655 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,904,623 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $238,435 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $423,370 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,457,290 | PYInvestmentIncomeAmt |
| CY Investment Income | $572,477 | CYInvestmentIncomeAmt |
| PY Other Revenue | $52,952 | PYOtherRevenueAmt |
| CY Other Revenue | $51,211 | CYOtherRevenueAmt |
| PY Total Revenue | $13,265,332 | PYTotalRevenueAmt |
| CY Total Revenue | $11,951,681 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,647,922 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,631,013 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,599,261 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,600,557 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $598,604 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,800,702 | PYOtherExpensesAmt |
| CY Other Expenses | $4,038,246 | CYOtherExpensesAmt |
| PY Total Expenses | $10,047,885 | PYTotalExpensesAmt |
| CY Total Expenses | $10,269,816 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,217,447 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,681,865 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,859,308 | TotalAssetsBOYAmt |
| Total Assets EOY | $52,824,643 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,760,781 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,208,428 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $44,098,527 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $51,616,215 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE, ADVANCE AND ENCOURAGE AVIATION AND AIRPORT SAFETY AND SECURITY AND THE RESEARCH AND TESTING IN THE SUPPORT THEREOF; TO EDUCATE THE PUBLIC AND USERS OF THE NATIONAL AIR TRANSPORTATION SYSTEM TO THE VALUE AND IMPORTANCE OF GENERAL AVIATION TO THE NATIONAL AIR TRANSPORTATION SYSTEM; TO ENCOURAGE AND SUPPORT THE FLIGHT TRAINING OF PILOTS TO ASSURE THE FUTURE OF GENERAL AVIATION AS AN IMPORTANT COMPONENT OF THE NATIONAL AIR SYSTEM; TO LESSEN THE BURDENS OF FEDERAL, STATE AND LOCAL GOVERNMENTS IN CONNECTION WITH THE MAINTENANCE AND ADVANCEMENT OF GENERAL AVIATION, AND AVIATION AND AIRPORT SAFETY AND SECURITY; AND TO ASSIST OTHER CHARITABLE AND OTHER ORGANIZATIONS IN THE CONDUCT OF SIMILAR ACTIVITIES TO THE EXTENT THAT SUCH ACTIVITIES ARE IN THE FURTHERANCE OF CHARITABLE, EDUCATIONAL AND/OR SCIENTIFIC PURPOSES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,914,838 | ExpenseAmt |
| Grant | $2,631,013 | GrantAmt |
| Revenue | $423,370 | RevenueAmt |
| Desc | SEE SCHEDULE OTHE AOPA FOUNDATION (THE FOUNDATION) IS A TAX-EXEMPT CHARITABLE, EDUCATIONAL, AND SCIENTIFIC ORGANIZATION THAT EDUCATES THE PUBLIC ABOUT THE VALUE OF GENERAL AVIATION. THE FOUNDATION'S MISSION IS TO ENSURE THE FUTURE OF GENERAL AVIATION BY IMPROVING SAFETY THROUGH THE AIRCRAFT OWNERS AND PILOTS ASSOCIATION'S (AOPA) AIR SAFETY INSTITUTE, PRESERVING COMMUNITY AIRPORTS, AND ENCOURAGING LEARNING TO FLY FOR CAREER AND PERSONAL BENEFIT.YOU CAN FLYTHE AOPA FOUNDATION'S YOU CAN FLY PROGRAM IS A SET OF INITIATIVES DESIGNED TO GET PEOPLE FLYING AND KEEP THEM FLYING. WITH INITIATIVES TO INTRODUCE HIGH SCHOOL STUDENTS TO CAREER OPPORTUNITIES IN AVIATION AND AEROSPACE, PROVIDE SUPPORT FOR FLIGHT SCHOOLS AND STUDENTS, DELIVER TOOLS AND RESOURCES TO HELP PILOTS CREATE AND GROW FLYING CLUBS, AND HELP LAPSED PILOTS GET BACK IN THE AIR, YOU CAN FLY IS SUPPORTING AVIATORS AT EVERY STAGE OF THEIR JOURNEY.THE FOUNDATION PROVIDES FREE FOUR YEAR AVIATION STEM CURRICULUM TO THOUSANDS OF HIGH SCHOOL STUDENTS NATIONWIDE. AN ANNUAL SYMPOSIUM FOR EDUCATORS HELPS SCHOOLS CREATE AND GROW AVIATION STEM PROGRAMS TO MEET THEIR SPECIFIC NEEDS, WHILE $1 MILLION IN SCHOLARSHIPS ARE AWARDED ANNUALLY TO HIGH SCHOOL TEACHERS AND STUDENTS TO HELP THEM EARN A PILOT CERTIFICATE.FOR FLIGHT SCHOOLS, INSTRUCTORS, AND STUDENTS, THE FOUNDATION IS DELIVERING TRAINING AND TOOLS DESIGNED TO HELP REDUCE THE DROPOUT RATE BY MAKING TRAINING MORE EFFICIENT, TRANSPARENT, AND CUSTOMER FOCUSED. THE ANNUAL FLIGHT TRAINING EXPERIENCE AWARDS SUPPORT BEST PRACTICES AND RECOGNIZE SCHOOLS FROM ACROSS THE COUNTRY THAT DELIVER EXCEPTIONAL TRAINING EXPERIENCES TO THEIR CLIENTS WHILE THE AOPA FLIGHT TRAINING ADVANTAGE PLATFORM BRINGS ADAPTIVE LEARNING INTO THE FLIGHT DECK.TO HELP INCREASE AIRCRAFT UTILIZATION AND BUILD A STRONGER COMMUNITY OF AVIATORS, THE FOUNDATION IS HELPING PILOTS LAUNCH AND GROW FLYING CLUBS. THE FOUNDATION DELIVERS EXTENSIVE RESOURCES, INCLUDING IN-PERSON ASSISTANCE AND ONLINE GUIDANCE, TO HELP PILOTS CREATE NEW CLUBS. THE FOUNDATION'S FLYING CLUB FINDER ALSO LISTS HUNDREDS OF FLYING CLUBS, MAKING IT EASIER FOR PILOTS EVERYWHERE TO CONNECT WITH A CLUB CLOSE TO HOME.FOR LAPSED PILOTS WHO WANT TO RETURN TO FLYING, THE FOUNDATION'S RUSTY PILOTS INITIATIVE PROVIDES IN-PERSON SEMINARS AND LIVE WEBINARS THAT GIVE PILOTS THREE HOURS OF GROUND TRAINING THAT FULFILLS THE FAA'S FLIGHT REVIEW REQUIREMENTS FOR GROUND INSTRUCTION. AN ONLINE COURSE OPTION MAKES IT POSSIBLE FOR PILOTS TO REFRESH THEIR CRITICAL GROUND SCHOOL KNOWLEDGE ANY TIME. BOTH THE IN-PERSON AND THE ONLINE PROGRAMS PROVIDE FAA WINGS CREDIT.FOUNDATION GRANTSDURING 2023, THE AOPA FOUNDATION GRANTED $1,500,000 TO VARIOUS PROJECTS IN SUPPORT OF ITS MISSION.THE FOUNDATION PROVIDED A $764,000 GRANT TO SUPPORT AOPA'S AIR SAFETY INSTITUTE (ASI). ASI SERVES ALL PILOTS BY PROVIDING FREE OR LOW-COST EDUCATION PROGRAMS TO PILOTS AND FLIGHT INSTRUCTORS NATIONWIDE, ANALYZING SAFETY DATA, AND CONDUCTING SAFETY RESEARCH. AS A RESULT OF THE GRANT, ASI'S MATERIAL WAS ACCESSED NEARLY 10 MILLION TIMES. THIS WAS MADE POSSIBLE IN PART BY THE RELEASE OF VARIOUS NEW PRODUCTS INCLUDING VIDEOS, PODCASTS, PUBLICATIONS, AND WEBINARS TO PILOTS AND AVIATION ENTHUSIASTS. THE FOUNDATION PROVIDED A $397,000 GRANT TO SUPPORT THE AOPA AIRPORT SUPPORT NETWORK. THE AIRPORT SUPPORT NETWORK IS A GROUP OF OVER 2,300 VOLUNTEERS TASKED WITH PROMOTING, PROTECTING, AND DEFENDING AMERICA'S COMMUNITY AIRPORTS FROM PRESSURES MOUNTING AGAINST SUCH AIRPORTS.THE FOUNDATION PROVIDED A $339,000 GRANT TO SUPPORT MEMBER OUTREACH. EVENTS ARE FOCUSED ON PROVIDING AOPA MEMBERS EDUCATIONAL CONTENT, ACCESS TO AVIATION INDUSTRY PARTNERS FOR TRANSACTIONS, AND THE OPPORTUNITY TO CONNECT WITH THE AVIATION COMMUNITY. EACH EVENT IS INTENDED TO INCREASE ENGAGEMENT BY AOPA MEMBERS WHICH WILL LEAD TO SAFER PILOTS AND A MORE ROBUST AVIATION INDUSTRY. | Desc |
| Total Program Service Expenses | $8,914,838 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 241 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 35 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | BD | ForeignCountryCd |
| Foreign Country | CJ | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERICA SACCOIA SVP FINANCE ACCOUN | PersonNm |
| Phone | 3016952000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MARK R BAKER | ||||||||
| PRESIDENT/CEO | 10.00 | 40.00 | Yes (X) | Yes (X) | $0 | $1,740,646 | $215,298 | |
| WILLIAM C TRIMBLE III | ||||||||
| CHAIRMAN | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DARRELL W CRATE | ||||||||
| VICE CHAIRMAN (THRU 05/2023) | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM B L HUDSON | ||||||||
| VICE CHAIRMAN (AS OF 05/2023) | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES N HAUSLEIN | ||||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LAWRENCE D BUHL III | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW J DESCH | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMANDA C FARNSWORTH | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL POZNANSKY | ||||||||
| TRUSTEE (THRU 05/2023) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN ELOP | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES G TUTHILL JR | ||||||||
| TRUSTEE (THRU 05/2023) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LUKE R WIPPLER | ||||||||
| TRUSTEE | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GREGORY L COHEN | ||||||||
| CHIEF FINANCIAL OFFICER | 10.00 | 40.00 | Yes (X) | $0 | $379,690 | $495,485 | ||
| JUSTINE A HARRISON | ||||||||
| SVP - GENERAL COUNSEL | 10.00 | 40.00 | Yes (X) | $0 | $465,163 | $38,359 | ||
| ERICA J SACCOIA | ||||||||
| SVP - FINANCE & ACCOUNTING | 10.00 | 40.00 | Yes (X) | $0 | $325,073 | $29,709 | ||
| ELIZABETH A TENNYSON | ||||||||
| SVP - AOPA FOUNDATION, INC. | 40.00 | 0.00 | $332,083 | $0 | $23,703 | Yes (X) | ||
| DAN JUSTMAN | ||||||||
| VP - YOU CAN FLY | 40.00 | 0.00 | $185,162 | $0 | $24,535 | Yes (X) | ||
| PETER BOWERS | ||||||||
| AMBASSADOR | 40.00 | 0.00 | $173,471 | $0 | $30,417 | Yes (X) | ||
| KATIE PRIBYL | ||||||||
| VP - CAPITAL CAMPAIGN | 40.00 | 0.00 | $159,580 | $0 | $18,919 | Yes (X) | ||
| MORTY LLOYD | ||||||||
| MAJOR GIFT OFFICER | 40.00 | 0.00 | $117,881 | $0 | $23,484 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $968,177 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,910,572 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $899,909 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WISEWIRE INC | |||||
| 1050 30TH STREET NW | WASHINGTON | DC | 20007 | CURRICULUM DEVELOPMENT | $132,650 |
| PROLIST LLC | |||||
| 4510 BUCKEYSTOWN PIKE SUITE M | FREDERICK | MD | 21704 | PRINT/MAIL SERVICE | $114,914 |
| CAMBRIDGE ASSOCIATES LLC | |||||
| PO BOX 412015 | BOSTON | MA | 022412015 | INVESTMENT MANAGER | $104,362 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $10,904,623 | AllOtherContributionsAmt |
| Noncash Contributions | $473,352 | NoncashContributionsAmt |
| Total Contributions | $10,904,623 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| REGISTRATION REVENUE | 900099 | $231,401 | $231,401 |
| GOVERNMENT CONTRACT | 900099 | $191,969 | $191,969 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $423,370 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $406,415 | TotalRevenueColumnAmt |
| Exclusion | $406,415 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,942,645 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,776,583 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $166,062 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166,062 | TotalRevenueColumnAmt |
| Exclusion | $166,062 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SHARED COST ALLOCATION | 900099 | $50,000 | $50,000 | |
| MISCELLANEOUS REVENUE | 900099 | $1,211 | $1,211 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $51,211 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,951,681 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $473,370 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $573,688 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,500,000 | TotalAmt |
| Program Services | $1,500,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,131,013 | TotalAmt |
| Program Services | $1,131,013 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,912,571 | TotalAmt |
| Program Services | $2,610,091 | ProgramServicesAmt |
| Management And General | $101,852 | ManagementAndGeneralAmt |
| Fundraising | $200,628 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,351 | TotalAmt |
| Program Services | $169,686 | ProgramServicesAmt |
| Management And General | $6,622 | ManagementAndGeneralAmt |
| Fundraising | $13,043 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,947 | TotalAmt |
| Program Services | $263,327 | ProgramServicesAmt |
| Management And General | $10,619 | ManagementAndGeneralAmt |
| Fundraising | $21,001 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,688 | TotalAmt |
| Program Services | $182,649 | ProgramServicesAmt |
| Management And General | $6,366 | ManagementAndGeneralAmt |
| Fundraising | $14,673 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,034 | TotalAmt |
| Management And General | $63,034 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,908 | TotalAmt |
| Management And General | $170,908 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $351,960 | TotalAmt |
| Program Services | $319,713 | ProgramServicesAmt |
| Management And General | $32,247 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,963 | TotalAmt |
| Program Services | $138,630 | ProgramServicesAmt |
| Fundraising | $48,333 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $323,662 | TotalAmt |
| Program Services | $216,790 | ProgramServicesAmt |
| Management And General | $41,119 | ManagementAndGeneralAmt |
| Fundraising | $65,753 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,006 | TotalAmt |
| Program Services | $35,026 | ProgramServicesAmt |
| Fundraising | $3,980 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,316 | TotalAmt |
| Program Services | $225,495 | ProgramServicesAmt |
| Fundraising | $27,821 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,984 | TotalAmt |
| Program Services | $347,326 | ProgramServicesAmt |
| Fundraising | $3,658 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,324 | TotalAmt |
| Program Services | $16,324 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SHARED COSTS & OVERHEAD | $2,217,103 | $1,734,574 | $323,322 | $159,207 |
| BAD DEBT | $47,271 | $7,550 | $39,721 | |
| RENTALS, REPAIRS & MAIN | $7,371 | $7,371 | ||
| DUES & SUBSCRIPTIONS | $6,330 | $6,330 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,014 | TotalAmt |
| Program Services | $2,943 | ProgramServicesAmt |
| Management And General | $285 | ManagementAndGeneralAmt |
| Fundraising | $786 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,269,816 | TotalAmt |
| Program Services | $8,914,838 | ProgramServicesAmt |
| Management And General | $756,374 | ManagementAndGeneralAmt |
| Fundraising | $598,604 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,502,863 | TotalAmt |
| Program Services | $1,904,259 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $598,604 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,604,208 | BOYAmt |
| EOY | $4,742,883 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,572,717 | BOYAmt |
| EOY | $2,667,208 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $447,859 | BOYAmt |
| EOY | $316,851 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $169,297 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $90,969 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,832 | BOYAmt |
| EOY | $78,328 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,022,434 | BOYAmt |
| EOY | $15,816,469 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,894,385 | BOYAmt |
| EOY | $28,922,212 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,873 | BOYAmt |
| EOY | $280,692 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,859,308 | BOYAmt |
| EOY | $52,824,643 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,465,819 | BOYAmt |
| EOY | $927,736 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,873 | BOYAmt |
| EOY | $280,692 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,760,781 | BOYAmt |
| EOY | $1,208,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,418,514 | BOYAmt |
| EOY | $21,125,492 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,680,013 | BOYAmt |
| EOY | $30,490,723 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,098,527 | BOYAmt |
| EOY | $51,616,215 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,859,308 | BOYAmt |
| EOY | $52,824,643 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,681,865 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $5,835,823 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,788,993 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,538,456 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,064,996 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,516,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,904,623 | CurrentTaxYearAmt |
| Total | $51,813,723 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,788,993 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,538,456 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,064,996 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,516,655 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,904,623 | CurrentTaxYearAmt |
| Total | $51,813,723 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $17,797,342 | SubstantialContributorsTotAmt |
| Public Support Total170 | $34,016,381 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,172 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $235,634 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $337,779 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $465,413 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $406,415 | CurrentTaxYearAmt |
| Total | $1,650,413 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $50,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $52,952 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,211 | CurrentTaxYearAmt |
| Total | $154,163 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $53,618,299 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $732,756 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.63440 | PublicSupportCY170Pct |
| Public Support PY170 | 0.65120 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 50,000. 2022 AMOUNT: $ 52,952. 2023 AMOUNT: $ 51,211. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,978,000 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,568,000 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,736,000 | OtherExpendituresAmt |
| End Year Balance | $17,282,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $15,172,701 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$1,390,000 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $195,299 | OtherExpendituresAmt |
| End Year Balance | $13,978,000 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,192,341 | BeginningYearBalanceAmt |
| Contributions | $980,360 | ContributionsAmt |
| End Year Balance | $15,172,701 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,770,533 | BeginningYearBalanceAmt |
| Contributions | $421,808 | ContributionsAmt |
| End Year Balance | $14,192,341 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,694,534 | BeginningYearBalanceAmt |
| Contributions | $75,999 | ContributionsAmt |
| End Year Balance | $13,770,533 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.15000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.85000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $169,297 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,969 | DepreciationAmt |
| Book Value | $78,328 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $78,328 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALTERNATIVE INVESTMENTS | Desc |
| Book Value | $28,922,212 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $28,922,212 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHARITABLE GIFT ANNUITY | Desc |
| Amt | $280,692 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $280,692 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,616,596 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $5,835,823 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $5,835,823 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,780,773 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $170,908 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $170,908 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,951,681 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,098,908 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,098,908 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $170,908 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $170,908 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,269,816 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | ENDOWMENT FUNDS ENDOWMENT FUNDS ARE USED TO SUPPORT AOPA FOUNDATION'S MISSION. SEE SCHEDULE O FOR DETAILED MISSION STATEMENT. |
| PART X, LINE 2: | FIN 48 FOOTNOTE THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $9,867,003 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $9,867,003 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $9,867,003 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 520636210 | 501(C)(4) | $764,000 | $0 | SAFETY SUPPORT |
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 520636210 | 501(C)(4) | $397,000 | $0 | AIRPORT SUPPORT |
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 520636210 | 501(C)(4) | $339,000 | $0 | GROW PILOT POPULATION |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FLIGHT TRAINING SCHOLARSHIP | GrantTypeTxt |
| Recipient | 214 | RecipientCnt |
| Cash Grant | $1,131,013 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS THE AOPA FOUNDATION (FOUNDATION) HAS WRITTEN PROCEDURES FOR REQUESTING FUNDING. THE REQUEST FOR FUNDING MUST CONFORM TO, AND FOSTER THE PURPOSES SET FORTH IN THE FOUNDATION'S ARTICLES OF INCORPORATION. ALL ORGANIZATIONS AWARDED GRANTS BY THE FOUNDATION MUST COMPLETE AND RETURN, UPON COMPLETION OF THE PROJECT, A FINAL REPORT DETAILING AND ACCOUNTING FOR HOW THE GRANT FUNDS WERE SPENT. GRANT FUNDS MAY ONLY BE SPENT IN FURTHERANCE OF THE PROJECT DOCUMENTED ON THE GRANT APPLICATION. ANY UNUSED FUNDS MUST BE RETURNED. GRANTS AND OTHER ASSISTANCE TO DOMESTIC INDIVIDUALS FLIGHT TRAINING SCHOLARSHIPS: THE SCHOLARSHIP RULES REQUIRE THE RECIPIENT(S) TO BE: (A) U.S. CITIZEN OR U.S. PERMANENT RESIDENT, (B) AT LEAST 15 YEARS OF AGE ON OR BEFORE THE APPLICATION CLOSE DATE, (C) HAVE HAD AN AOPA MEMBER ACCOUNT AT THE TIME OF APPLICATION, (D) NOT HAVE COMPLETED THE FAA PRACTICAL TEST/CHECKRIDE AT THE TIME OF APPLICATION. THE MONEY IS TO BE USED FOR FLIGHT TRAINING EXPENSES ONLY AND IF THE MONEY IS NOT USED FOR THAT PURPOSE, IT MUST BE RETURNED TO AFI. AFI MONITORS THE USE OF THESE FUNDS ON A WEEKLY BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK R BAKER | ||||||||||||||
| PRESIDENT/CEO | $0 | $964,397 | $0 | $727,500 | $0 | $48,749 | $0 | $199,915 | $0 | $15,383 | $0 | $1,955,944 | $0 | $0 |
| GREGORY L COHEN | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $0 | $297,755 | $0 | $81,300 | $0 | $635 | $0 | $480,019 | $0 | $15,466 | $0 | $875,175 | $0 | $0 |
| JUSTINE A HARRISON | ||||||||||||||
| SVP - GENERAL COUNSEL | $0 | $367,486 | $0 | $96,725 | $0 | $952 | $0 | $24,915 | $0 | $13,444 | $0 | $503,522 | $0 | $0 |
| ELIZABETH A TENNYSON | ||||||||||||||
| SVP - AOPA FOUNDATION, INC. | $256,665 | $0 | $74,190 | $0 | $1,228 | $0 | $21,604 | $0 | $2,099 | $0 | $355,786 | $0 | $0 | $0 |
| ERICA J SACCOIA | ||||||||||||||
| SVP - FINANCE & ACCOUNTING | $0 | $255,190 | $0 | $68,637 | $0 | $1,246 | $0 | $21,669 | $0 | $8,040 | $0 | $354,782 | $0 | $0 |
| DAN JUSTMAN | ||||||||||||||
| VP - YOU CAN FLY | $165,271 | $0 | $19,107 | $0 | $784 | $0 | $9,757 | $0 | $14,778 | $0 | $209,697 | $0 | $0 | $0 |
| PETER BOWERS | ||||||||||||||
| AMBASSADOR | $162,014 | $0 | $10,000 | $0 | $1,457 | $0 | $13,727 | $0 | $16,690 | $0 | $203,888 | $0 | $0 | $0 |
| KATIE PRIBYL | ||||||||||||||
| VP - CAPITAL CAMPAIGN | $159,279 | $0 | $0 | $0 | $301 | $0 | $12,379 | $0 | $6,540 | $0 | $178,499 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE ORGANIZATION'S CEO IS COMPENSATED BY THE RELATED ORGANIZATION, AIRCRAFT OWNERS & PILOTS ASSOCIATION (AOPA). AOPA USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - WRITTEN EMPLOYMENT CONTRACT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD |
| PART I, LINE 4B | NONQUALIFIED RETIREMENT PLAN MARK BAKER PARTICIPATED IN A SUPPLEMENTAL NONQUALIFIED 457(F) PLAN, WHICH IS INCLUDED IN PART II, COLUMN C. THE 2023 CONTRIBUTION TO THIS PLAN WAS $175,000. |
| PART I, LINE 7: | NONFIXED PAYMENTS TARGET INCENTIVE AMOUNTS, AS A PERCENTAGE OF BASE SALARY, ARE ESTABLISHED BASED ON THE PARTICIPANT'S POSITION. THE ACTUAL BONUS PAID IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM AND THE PRESIDENT BASED ON THEIR ASSESSMENT OF THE PARTICIPANT'S INDIVIDUAL PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST PRE-ESTABLISHED GOALS. THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE REVIEW AND MAKE A FINAL DETERMINATION AS TO THE ACTUAL BONUS AMOUNT PAID TO PARTICIPANTS. NONE OF THE PERSONS MENTIONED ABOVE PARTICIPATE IN THE DELIBERATION OF THEIR COMPENSATION ARRANGEMENT. THE DELIBERATIONS AND DECISIONS OF THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED IN CONTEMPORANEOUS DOCUMENTATION WITH OUR HUMAN RESOURCES DEPARTMENT. |
| PART II: | COMPENSATION INFORMATION AOPA FOUNDATION USES THE SERVICES OF AIRCRAFT OWNERS & PILOTS ASSOCIATION'S HUMAN RESOURCES DEPARTMENT IN ORDER TO DETERMINE REASONABLE COMPENSATION OF ITS EMPLOYEES. THE COMPENSATION LEVELS AND SALARY RANGES FOR CERTAIN EMPLOYEES OF THE ORGANIZATION ARE ESTABLISHED BASED ON COMPETITIVE MARKET DATA OBTAINED THROUGH PERIODIC SALARY SURVEYS PERFORMED BY OUTSIDE COMPENSATION EXPERTS ENGAGED BY THE ORGANIZATION. THESE SURVEYS PROVIDE GUIDANCE FOR ESTABLISHING REASONABLE COMPENSATION RATES AS COMPARED TO COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. ALL POSITIONS ARE EVALUATED AND PLACED IN THE APPROPRIATE GRADES/SALARY RANGES. AN INDIVIDUAL EMPLOYEE'S SALARY, WITHIN THEIR ASSIGNED RANGE, VARIES DEPENDING PRIMARILY UPON EXPERIENCE AND PERFORMANCE. THE ORGANIZATION HAS ADOPTED A "PAY FOR PERFORMANCE" PHILOSOPHY ALLOWING MANAGERS TO AWARD MERIT INCREASES BASED ON AN INDIVIDUAL'S PERFORMANCE AGAINST PRE-ESTABLISHED GOALS. THE ORGANIZATION'S ANNUAL MERIT INCREASE BUDGET IS APPROVED BY THE BOARD OF TRUSTEES BASED ON MARKET SURVEYS. CERTAIN EMPLOYEES ALSO PARTICIPATE IN THE ORGANIZATION'S INCENTIVE PAY PROGRAM. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 18 | ContributionCnt |
| Noncash Contributions Rpt F990 | $473,352 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | NUMBER OF CONTRIBUTIONS THE ORANGIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN (B). |
| PART I, LINE 32B: | AIRCRAFT SALES BROKER THE AOPA FOUNDATION, INC. USES A BROKER SPECIALIZING IN AIRCRAFT SALES TO SELL DONATED AIRCRAFT. THE BROKER IS RESPONSIBLE FOR ADVERTISING AND PLACING LISTINGS TO ALLOW MAXIMUM EXPOSURE AND TO EXPEDITE THE SALE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BUSINESS RELATIONSHIPS THERE ARE TWO TRUSTEES (MR. TRIMBLE AND MR. CRATE) WHO HAVE A BUSINESS RELATIONSHIP OUTSIDE OF AFI. THESE TWO TRUSTEES ARE PARTNERS IN THE SAME COMPANY. MR. CRATE'S TERM ENDED DURING 2023. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OR STOCKHOLDERS THE AOPA FOUNDATION'S BYLAWS STATE THE MEMBERS SHALL BE THOSE PERSONS WHO, FROM TIME TO TIME, CONSTITUTE THE BOARD OF TRUSTEES OF AIRCRAFT OWNERS & PILOTS ASSOCIATION, A NON PROFIT NEW JERSEY CORPORATION. WHENEVER ANY PERSON SHALL CEASE TO BE A MEMBER OF THE BOARD OF TRUSTEES OF SAID ASSOCIATION, FOR ANY REASON, HE SHALL CONTEMPORANEOUSLY CEASE TO BE A MEMBER OF THIS FOUNDATION, AND HIS SUCCESSOR UPON THE BOARD OF TRUSTEES OF SAID ASSOCIATION SHALL FORTHWITH BECOME A MEMBER OF THIS FOUNDATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS IN CONJUNCTION WITH GRANT THORNTON LLP TAX SPECIALISTS, AOPA FOUNDATION MANAGEMENT REVIEWS THE FORM 990 WITH THE AUDIT COMMITTEE PRIOR TO PRESENTING THE RETURN TO OUR BOARD OF TRUSTEES FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY THE AOPA FOUNDATION'S BOARD IS PROVIDED A WRITTEN "CODE OF ETHICS, CONFLICT OF INTEREST QUESTIONNAIRE AND DISCLOSURE FORM" ("FORM"). THE FORM REQUIRES PERSONS COVERED (OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES) TO ANNUALLY DISCLOSE AND UPDATE THE FORM AND PROVIDE TO LEGAL COUNSEL INTERESTS THAT COULD GIVE RISE TO CONFLICT(S). LEGAL COUNSEL REVIEWS THE ANNUAL DISCLOSURES BY ALL COVERED PERSONS. DISCLOSURES ARE REGULARLY MONITORED BY COUNSEL, ANY POTENTIALLY CONFLICTING OR OTHERWISE QUESTIONABLE RESPONSES ARE FLAGGED AND THE ETHICS POLICY IS ENFORCED. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION FOR THE PRESIDENT IS SET BY THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE OF AOPA. THE BASE SALARY FOR THIS POSITION MAY BE ADJUSTED BY THE BOARD FROM TIME TO TIME AT ITS SOLE DISCRETION. THE PRESIDENT IS ALSO CONSIDERED ANNUALLY BY THE BOARD FOR AN INCENTIVE BONUS WHICH IS A TARGET PERCENT OF BASE SALARY. THE ACTUAL BONUS PAID IS DETERMINED BY THE BOARD BASED ON ITS ASSESSMENT OF THE PRESIDENT'S PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST APPROPRIATE GOALS SET BY THE COMPENSATION, ORGANIZATION, AND HUMAN RESOURCES COMMITTEE AND THE PRESIDENT. PERIODIC INDEPENDENT REVIEWS OF THE PRESIDENT'S COMPENSATION ARE CONDUCTED BY OUTSIDE COMPENSATION EXPERTS TO ENSURE THAT THE COMPENSATION PAID IS REASONABLE BASED ON APPROPRIATE DATA AS TO COMPARABILITY OF COMPENSATION PAID BY SIMILAR ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. THE COMPENSATION LEVELS AND SALARY RANGES FOR OFFICERS AND CERTAIN EMPLOYEES OF THE ORGANIZATION ARE ESTABLISHED BASED ON COMPETITIVE MARKET DATA OBTAINED THROUGH PERIODIC SALARY SURVEYS PERFORMED BY OUTSIDE COMPENSATION EXPERTS ENGAGED BY THE ORGANIZATION. THESE SURVEYS PROVIDE GUIDANCE FOR ESTABLISHING REASONABLE COMPENSATION RATES AS COMPARED TO COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. ALL POSITIONS ARE EVALUATED AND PLACED IN THE APPROPRIATE GRADES/SALARY RANGES. AN INDIVIDUAL EMPLOYEE'S SALARY, WITHIN THEIR ASSIGNED RANGE, VARIES DEPENDING PRIMARILY UPON EXPERIENCE AND PERFORMANCE. THE ORGANIZATION HAS ADOPTED A "PAY FOR PERFORMANCE" PHILOSOPHY ALLOWING MANAGERS TO AWARD MERIT INCREASES BASED ON AN INDIVIDUAL'S PERFORMANCE AGAINST PRE-ESTABLISHED GOALS. THE ORGANIZATION'S ANNUAL MERIT INCREASE BUDGET IS APPROVED BY THE BOARD OF TRUSTEES BASED ON MARKET SURVEYS. OFFICERS AND CERTAIN EMPLOYEES ALSO PARTICIPATE IN THE ORGANIZATION'S INCENTIVE PAY PROGRAM. TARGET INCENTIVE PAY AMOUNTS, AS A PERCENTAGE OF BASE SALARY, ARE ESTABLISHED BASED ON THE PARTICIPANT'S POSITION. THE ACTUAL INCENTIVE PAY AWARDED IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM AND THE PRESIDENT BASED ON THEIR ASSESSMENT OF THE PARTICIPANT'S INDIVIDUAL PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST PRE-ESTABLISHED GOALS. THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE REVIEW AND MAKE A FINAL DETERMINATION AS TO THE ACTUAL INCENTIVE AWARDS PAID TO PARTICIPANTS. NONE OF THE PERSONS MENTIONED ABOVE PARTICIPATE IN THE DELIBERATION OF THEIR COMPENSATION ARRANGEMENT AND RECUSE THEMSELVES FROM ALL OTHER DELIBERATIONS AND DISCUSSIONS RELATED TO A MATTER IN WHICH THEY MAY HAVE AN INTEREST. THE DELIBERATIONS AND DECISIONS OF THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED IN CONTEMPORANEOUS DOCUMENTATION WITH OUR HUMAN RESOURCES DEPARTMENT. AFI DID NOT COMPENSATE ANY CEO, OFFICERS, AND/OR KEY EMPLOYEES DURING THE YEAR, AS A RESULT, DID NOT HAVE A PROCESS IN PLACE FOR DETERMINING COMPENSATION FOR THOSE AFOREMENTIONED POSITIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION DOES MAKE AVAILABLE ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, FORM 990 RETURNS, AND FORM 1023 TO THE GENERAL PUBLIC. THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS TO THE EXTENT REQUIRED BY LAW. THE PUBLIC CAN RECEIVE COPIES BY CONTACTING THE ORGANIZATION'S HEADQUARTERS. COPIES OF THE RETURNS CAN BE OBTAINED AT WWW.AOPA.ORG/ABOUT-AOPA/GOVERNANCE AND OTHER PUBLIC SITES. |
| FORM 990, PART VII, SECTION A, COLUMN B: | HOURS WORKED FOR THE AOPA FOUNDATION, INC. MARK BAKER, GREG COHEN, JUSTINE HARRISON, AND ERICA SACCOIA ARE FULL-TIME EMPLOYEES OF AIRCRAFT OWNERS & PILOTS ASSOCIATION (AOPA), A RELATED, SECTION 501(C)(4) ORGANIZATION (EIN 52-0636210), ALTHOUGH THEY DEVOTE APPROXIMATELY TEN HOURS PER WEEK TO THE RELATED 501(C)(3) PUBLIC CHARITY ORGANIZATION: THE AOPA FOUNDATION, INC. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GENERAL AVIATION STAKEHOLDERS UNLIMITED | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883921187 | EIN |
| Primary Activities | GENERAL AVIATION | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AOPA | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | |||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 520636210 | MEMBERSHIP | NJ | 501(C)(4) | N/A | N/A | 0 | |
| AOPA POLITICAL ACTION COMMITTEE | |||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 563014117 | PAC | DC | 527 | N/A | 0 | AOPA | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AOPA HOLDINGS CORPORATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1Txt |
| City | FREDERICK | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461036265 | EIN |
| Primary Activities | HOLDINGS CORP | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AOPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||
| P | $3,600,556 | FMV |
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||
| B | $1,500,000 | FMV |
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||
| N | $1,494,102 | FMV |
| AIRCRAFT OWNERS & PILOTS ASSOCIATION | ||
| M | $860,200 | FMV |
| AOPA HOLDINGS COMPANY | ||
| M | $260,000 | FMV |