2023-11-13T16:50:19+00:00 2022-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2022-01-01 611171169 Independent Pilots Association INDE 5029680341 3607 Fern Valley Road Louisville KY 40219 Michael Major Treasurer 5029680341 2023-11-13 true Michael Major 999009999 Kim Scifres P01316095 5023263996 2022 2023-04-26 12:10:37Z Robert Travis 3607 Fern Valley Road Louisville KY 40219 27292459 false X www.ipapilot.org X 1990 KY The IPA is the collective bargaining agent for the pilots employed by United Parcel Service. The IPA negotiates and submits to its members contracts for ratification and acts in the interest of its members. 6 0 44 413 30065 0 0 14498100 14674074 291732 -79952 275913 112016 15065745 14706138 0 0 9043546 11063859 0 0 2343486 2947399 11387032 14011258 3678713 694880 23397076 22210578 3704445 3551074 19692631 18659504 The IPA is the collective bargaining agent for the pilots employed by United Parcel Service. The IPA negotiates and submits to its members contracts for ratification and acts in the interest of its members. false false CONTRACT IMPLEMENTATION CONTINUES OVER THE TERM OF A CONTRACT, AS THE PARTIES TO THE CONTRACT INTERPRET, DISCUSS AND AGREE UPON THE INTENT OF THE CONTRACT LANGUAGE. DEFENSE OF THE CONTRACT IS AN ONGOING SERVICE TO THE MEMBERSHIP AND INCLUDES THE FORMAL SYSTEM OF HEARINGS USED TO DEFEND THE CONTRACT. CASES ADVANCE THROUGH AN ESCALATING SERIES OF HEARINGS, BEGINNING WITH GRIEVANCE, THEN TO SYSTEM BOARD AND POSSIBLY TO ARBITRATION. AN ONGOING SERVICE IS THE PURSUIT OF AIRLINE INDUSTRY SAFETY INITIATIVES THAT SERVE TO PROTECT THE MEMBERSHIP. 0 false false false true false false false true false true false false true false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 24 0 true 44 true true true false false false false false false false X 6 0 false false false false true true true true false false false true false false false false false false X KATHY BARBER 5029680341 3607 FERN VALLEY ROAD Louisville KY 40219 Lyndon Shumaker Secretary 40.0 X X 618648 0 0 Michael Major Treasurer 40.0 X X 618501 0 0 Paul Lucas At-Large Representative #1 40.0 X X 594055 0 0 Robert Travis President 40.0 X X 635302 0 0 Steven Whyte Vice-President 40.0 X X 617924 0 0 William Brian Norris At-Large Representative #2 40.0 X X 616647 0 0 William C Trent Legal Counsel 40.0 X 692286 0 91579 Brian Gaudet Public Affairs 20.0 X 195058 0 88583 Carrie James Attorney 40.0 X 167626 0 62874 Kathryn Barber Accounting Manager 40.0 X 153080 0 60096 Melissa Dimeny HR Manager 40.0 X 182423 0 69644 Paul Vislosky Safety Director 40.0 X 237649 0 63073 5329199 0 435849 18 false true true Aeromedical Advisors PLLC 3472 Research Parkway 104-381 Colorado Springs CO 80920 Aeromedical consulting 301725 The Smith-Free Group LLC 1401 K Street NW Suite 1200 Washington DC 200053401 Lobbying consultants 240000 Seyfarth Shaw LLP 3807 Collections Center Chicago IL 60693 Retirement benefits consulting 152207 Isoprep Analysis 627 W Richardson Avenue Summerville SC 29483 Data analysis 112567 4 0 Membership Dues 813920 14646624 14646624 Initiation Fee Income 813920 27450 27450 0 0 0 0 14674074 345039 345039 199721 118561 81160 0 81160 81160 12042769 12467760 -424991 0 -424991 -424991 Advertising 513120 30856 791 30065 Miscellaneous income 900099 0 0 0 0 30856 14706138 14674865 30065 1208 4484942 4487879 702124 956266 432648 56366 54110 240352 45724 869888 3500 227727 81185 207634 661638 149155 208133 136179 Flight Times and IPNN 5808 0 14011258 3438359 1463075 798834 2282009 280871 616773 0 0 0 0 92670 218107 8492207 6069655 2550293 2422552 14390539 13703681 0 0 1845510 1504381 23397076 22210578 2132546 2303394 200 17110 1571699 1230570 0 0 0 0 3704445 3551074 X 19692631 18659504 19692631 18659504 23397076 22210578 694880 -1728007 0 X false true X true false true false false false true X 4444193 2592446 1851747 2539910 2321094 218816 1508104 1156115 351989 2422552 Custodial Funds 863547 Custodial Funds - A/R 640834 1504381 0 X 13050968 -1728007 118561 -1609446 14660414 45724 0 45724 14706138 14084095 118561 118561 13965534 45724 0 45724 14011258 Schedule D, Part IV, Line 2b Explanation of escrow agreement Custodial funds represent monies held in demand deposit accounts from Association members employees' payroll for group life insurance and long-term disability plan programs sponsored by the Association. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Internal Revenue Service has determined that the Association is exempt from income taxes under Section 501(c)(5) of the Internal Revenue Code. However, the Association is subject to federal income tax on any unrelated business taxable income. Accounting principles generally accepted in the United States of America prescribe attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits or liabilities will be recognized only if the tax position would "more-likely-than-not" be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit or liability that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit or liability will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at December 31, 2022 and 2021 and does not expect this to change in the next 12 months. The Association would recognize interest and penalties related to uncertain tax positions in interest and income tax expense, respectively. The Association has no amounts accrued for interest or penalties as of December 31, 2022 and 2021. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 118561 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 118561 X X true true false false false Steven Whyte Vice-President 617924 0 0 0 0 0 0 0 0 0 617924 0 0 0 Lyndon Shumaker Secretary 618648 0 0 0 0 0 0 0 0 0 618648 0 0 0 Robert Travis President 635302 0 0 0 0 0 0 0 0 0 635302 0 0 0 Michael Major Treasurer 618501 0 0 0 0 0 0 0 0 0 618501 0 0 0 Paul Lucas At-Large Representative #1 594055 0 0 0 0 0 0 0 0 0 594055 0 0 0 William Brian Norris At-Large Representative #2 616647 0 0 0 0 0 0 0 0 0 616647 0 0 0 William C Trent Legal Counsel 463486 0 0 0 228800 0 52050 0 39529 0 783865 0 0 0 Carrie James Attorney 164586 0 0 0 3040 0 32628 0 30246 0 230500 0 0 0 Brian Gaudet Public Affairs 195058 0 0 0 0 0 36880 0 51703 0 283641 0 0 0 Melissa Dimeny HR Manager 168355 0 10133 0 3935 0 34490 0 35154 0 252067 0 0 0 Paul Vislosky Safety Director 200952 0 3945 0 32752 0 44239 0 18834 0 300722 0 0 0 Kathryn Barber Accounting Manager 137583 0 11126 0 4371 0 28693 0 31403 0 213176 0 0 0 Schedule J, Part I, Line 1a First-class or charter travel FIRST CLASS FLIGHT TICKETS ARE SOMETIMES PURCHASED FOR IPA EXECUTIVE BOARD MEMBERS AND STAFF MEMBERS ONLY WHEN TRAVELING FOR GENERAL MEMBERSHIP MEETINGS OR OTHER IPA BUSINESS WHEN THE CURRENT UPS/IPA COLLECTIVE BARGAINING AGREEMENT WOULD QUALIFY ANY IPA MEMBER PILOT FOR THE SAME PROVISION. NO PART OF THE COST FOR SUCH FIRST CLASS TICKETS IS TREATED AS TAXABLE COMPENSATION TO THE INDIVIDUALS Schedule J, Part I, Line 1a Tax indemnification and gross-up payments As a component of his 2013 revised employment agreement, Key Employee William C. Trent received a gross up payment of a pension wage supplement in the amount of $228,800 that was included in his taxable compensation. Schedule J, Part II SUPPLEMENTAL INFORMATION IPA REIMBURSES UPS FOR HOURLY, PREMIUM, HEALTH INSURANCE, RETIREMENT, SICK TIME, VACATION TIME AND PAYROLL TAXES FOR UPS PILOTS WHO DROP SCHEDULED TRIPS IN ORDER TO CONDUCT IPA UNION BUSINESS. THE AMOUNT REIMBURSED TO UPS FOR 2022 FOR EACH INTERESTED PARTY INDIVIDUAL WAS: PAUL LUCAS: $546,787 MICHAEL MAJOR: $602,770 W. BRIAN NORRIS: $602,172 LYNDON SHUMAKER: $602,920 ROBERT TRAVIS: $602,471 STEPHEN WHYTE: $602,171 TOTAL: $3,559,290 Form 990, Part VI, Line 6 Classes of members or stockholders Per the Constitution and Bylaws of the Independent Pilots Association, there are six classes of members: Active, Active/Sick, Apprentice, Inactive, Retired and Honorary. The Independent Pilots Association has no stockholders. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body All active, non-probationary members in good standing are eligible to vote in elections of the executive board, which is the governing body. The officers serve 3-year terms and are elected on a rotating basis: President and Secretary in one year, Vice President and Treasurer in next year and the At-Large Reps in following year. When a vacancy in the office of President, Vice President, Secretary or Treasurer occurs, such vacancy shall be filled as follows: vacancy of President will be filled by the Vice President; vacancy of Vice President shall be filled by the Secretary; vacancy of Secretary shall be filled by the Treasurer; vacancy of Treasurer shall be filled by Secretary. When required, the Executive Board may appoint members to temporarily fill vacancies in the offices of VP, Secretary or Treasurer until such time as a general election can be held. If elected as a result of a vacancy, the term of the office shall be for the balance of the unexpired term and shall commence immediately upon election. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders All active, non-probationary members are eligible to vote in officer elections, on collective bargaining agreements and on any other Association balloting. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THOUGH IPA HAS NUMEROUS COMMITTEES, NONE OF THE COMMITTEES ARE AUTHORIZED TO ACT ON BEHALF OF THE EXECUTIVE BOARD, THEREFORE THIS QUESTION IS NOT APPLICABLE. Form 990, Part VI, Line 11b Review of form 990 by governing body The draft Form 990 is reviewed by the IPA president, treasurer and legal counsel before the return is finalized. A complete copy of the finalized Form 990 is emailed to the full executive board prior to filing. Form 990, Part VI, Line 19 Required documents available to the public Requesting party can schedule an appointment with a member of the IPA Executive Board to come in to the IPA office to inspect the documents. Also, our quarterly financial statements and annual audit report are posted to our internal website, available to IPA members and staff. Form 990, Part VII, Section A, Line 1a, Column (D) Reportable Compensation REPORTABLE COMPENSATION FOR THE IPA OFFICERS INCLUDES BOTH THEIR IPA OFFICER STIPEND AS WELL AS REIMBURSEMENT TO UPS FOR THEIR UNION BUSINESS TRIPDROP COSTS OF HOURLY, PREMIUM, HEALTH INSURANCE, RETIREMENT, SICK TIME AND VACATION TIME. IPA REACH FOR KIDS 3607 FERN VALLEY ROAD LOUISVILLE KY 40219 320003627 CONDUCTS ANNUAL CHARITY FUNDRAISER AND AUCTION. PROCEEDS GO TO CHARITIES THAT ASSIST CHILDREN. KY 501(c)(3) 7 NA false false false false false false false false false false false false true false true true false true false false