2018-11-14T21:01:11-06:00 2017-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2017-01-01 520946056 THE 1625 MASSACHUSETTS AVE NW CORP % ELIZABETH ROBINSON 1625 7036894170 535 HERNDON PARKWAY HERNDON VA 20170 W RANDOLPH HELLING TREASURER 7036894170 2018-11-14 true RICHARD L RUVELSON P00234075 3012726000 209.190.253.84 22006220183185000150 2018-11-14 P 6B2DCC29B9AE976A0631C1CACD1A43C5F133FDF6 CDE1CE6B985DE454D8332C6A12207530D84425F4 2017 2019-02-21 02:37:17Z CAPTAIN TIMOTHY G CANOLL 535 HERNDON PARKWAY HERNDON VA 20170 1698600 false X N/A X 1970 VA PROVIDED OFFICE SPACE TO A RELATED TAX-EXEMPT ORGANIZATION. 4 0 0 0 0 0 0 1698600 1698600 0 -9257 0 0 1698600 1689343 0 0 0 0 0 0 0 0 0 1941284 2008870 1941284 2008870 -242684 -319527 9947297 9376093 5093742 4822077 4853555 4554016 PROVIDED OFFICE SPACE TO A RELATED TAX-EXEMPT ORGANIZATION. false false PROVIDED OFFICE SPACE TO A RELATED TAX-EXEMPT ORGANIZATION. false false false false false false false false false true false false false true true false true 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 7 0 true 0 false false false false false false X 4 0 true false false false true false false true false false false false true false true true true false false false X ELIZABETH ROBINSON 7036894170 535 HERNDON PARKWAY HERNDON VA 20170 X TIMOTHY CANOLL PRESIDENT 5.0 60.0 X X 0 1117689 62585 JOE DEPETE VICE PRESIDENT 5.0 50.0 X X 0 192332 0 WILLIAM COUETTE SECRETARY 5.0 50.0 X X 0 149714 0 W RANDOLPH HELLING TREASURER 5.0 50.0 X X 0 129000 0 LORI GARVER GENERAL MANAGER 5.0 40.0 X 0 518849 34908 0 2107584 97493 0 false true false RED COATS INC PO BOX 79579 BALTIMORE MD 21279 CLEANING SERVICES 193880 1 0 RENTAL INCOME 531120 1698600 1698600 1698600 0 0 0 0 0 0 9257 -9257 -9257 -9257 0 0 0 0 0 0 0 0 0 0 1689343 1698600 -9257 X 0 0 0 0 0 0 0 0 0 0 0 73239 0 0 0 0 222596 0 8585 2613 0 736812 0 0 75 57735 0 887257 0 REPAIR & MAINT-EQUIP & OFFICE 18669 LICENSES & FEES 1289 2008870 721648 1036495 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24059288 15719690 9225649 8339598 0 0 0 0 0 0 0 0 0 0 9947297 9376093 30015 40546 0 0 0 0 0 0 0 0 0 0 1483657 1234605 0 0 3580070 3546926 5093742 4822077 X 4853555 4554016 0 0 0 0 4853555 4554016 9947297 9376093 X -319527 19988 X X false true X false false 1000000 1000000 20899027 13971379 6927648 1782658 1374371 408287 377603 373940 3663 8339598 0 INTERFUND LIABILITY 3544517 INTEREST RATE SWAP CONTRACTS 2409 3546926 X PART X, LINE 2 - FIN 48 FOOTNOTE: THE FILING ORGANIZATION, THE 1625 MASSACHUSETTS AVE, N.W. CORPORATION, IS A RELATED ORGANIZATION OF THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL ("ASSOCIATION"). THE THE 1625 MASSACHUSETTS AVE, N.W. CORPORATION FINANCIAL STATEMENTS WERE CONSOLIDATED WITH THE FINANCIAL STATEMENTS OF THE ASSOCIATION AND OTHER RELATED ENTITIES. THE ASSOCIATION'S FOOTNOTE RELATED TO ASC 740 IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS IS AS FOLLOWS: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (THE CODE) SECTION 501(C)(5) THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. REVENUE FROM INVESTMENTS IN PARTNERSHIPS, ADVERTISING AND CONSULTING IS TAXABLE AS UNRELATED BUSINESS INCOME. THE 1625 MASSACHUSETTS AVENUE, N.W., CORPORATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE AND STATE STATUTES. ALPA EMERGENCY RELIEF FUND, INC. IS RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE CODE AND IS FURTHER CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 509(A)(3). KITTY HAWK IS A FOREIGN CORPORATION INCORPORATED UNDER THE LAWS OF BERMUDA. ALPA-PAC IS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 527 OF THE CODE, EXCEPT FOR FEDERAL AND STATE INCOME TAX ON INVESTMENT INCOME. THE ASSOCIATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE INCURRED, THE ASSOCIATIONS'S POLICY IS TO RECOGNIZE THEM AS OPERATING EXPENSES. false true false TIMOTHY CANOLL PRESIDENT 0 506039 34527 577123 0 29700 0 40697 0 1188086 0 0 JOE DEPETE VICE PRESIDENT 0 192332 0 0 0 0 0 192332 0 0 LORI GARVER GENERAL MANAGER 0 463709 31999 23141 0 29700 0 12385 0 560934 0 0 PART I, LINE 1A - COMPENSATION OF OFFICERS & DIRECTORS: ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, AIR LINE PILOTS ASSOCIATION, INTERNATIONAL, WHICH UTILIZES THE FOLLOWING TO DETERMINE REASONABLE COMPENSATION: COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATION AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: ADDITIONAL TAXABLE COMPENSATION RELATED TO A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN OF $393,491 TO TIMOTHY G. CANOLL WAS REPORTED ON SCHEDULE J, PART II, COLUMN (B)(III). PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIPS: DIRECTORS/OFFICERS W. RANDOLPH HELLING AND TIMOTHY CANOLL, AND DIRECTORS JOE DEPETE, WILLIAM COUETTE AND OFFICER ELIZABETH ROBINSON ARE COMPENSATED BY AIR LINE PILOTS ASSOCIATION, INTERNATIONAL ("ALPA"). PART VI, SECTION A, LINE 6 - MEMBERS OR STOCKHOLDERS: THE SOLE SHAREHOLDER OF THE ORGANIZATION IS ALPA, AN ORGANIZATION GENERALLY EXEMPT FROM INCOME TAXES UNDER IRC 501(C)(5). PART VI, SECTION A, LINE 8B - AUTHORITY TO ACT: NO OTHER COMMITTEE WITH AUTHORITY EXISTS. PART VI, SECTION B, LINE 11B - FORM 990 REVIEW PROCESS: THE ORGANIZATION ENGAGES WITH AN INDEPENDENT CERTIFIED ACCOUNTING FIRM TO PREPARE AND REVIEW THE ORGANIZATION'S FORM 990 BASED ON INFORMATION PROVIDED BY ALPA'S ACCOUNTING STAFF. A COPY OF THE FORM 990 IS PROVIDED TO THE SENIOR STAFF ACCOUNTANT AND FINANCE DEPARTMENT MANAGEMENT STAFF OF ALPA FOR REVIEW PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY: THE 1625 FOLLOWS THE CONFLICT OF INTEREST POLICY OF ITS RELATED ORGANIZATION, ALPA: (1) ALPA'S CONFLICT OF INTEREST POLICY IS REVIEWED WITH EMPLOYEES. A WRITTEN COPY IS INCLUDED IN EACH EMPLOYEE NEW HIRE KIT. A COPY IS INCLUDED IN THE EMPLOYEE HANDBOOK, AND THE POLICY IS POSTED ON THE EMPLOYEE STAFF CENTER WEBSITE. THE POLICY PROVIDES EXAMPLES OF SOME OF THE RELATIONSHIPS THAT SHOULD BE AVOIDED. THE POLICY REQUIRES THAT ALL EMPLOYEES AVOID CONFLICTS BETWEEN THEIR PERSONAL INTEREST AND THE MEMBERS OF, OR PERSONS REPRESENTED BY, ALPA OR THE INTEREST OF ALPA IN DEALING WITH EMPLOYERS OR WITH SUPPLIERS, CUSTOMERS, AND ALL OTHER ORGANIZATIONS OR INDIVIDUALS SEEKING TO DO BUSINESS WITH ALPA. IF A CONFLICT IS REPORTED, DISCOVERED, OR SUSPECTED, IT IS ADDRESSED FIRST BY THE EMPLOYEE'S SUPERVISOR AND, IF NECESSARY, BY THE HUMAN RESOURCES DEPARTMENT, AND IN EITHER CASE, APPROPRIATE MEASURES ARE TAKEN, WHICH CAN INCLUDE TERMINATION FOR VIOLATION OF THE POLICY. (2) IN ACCORDANCE WITH FEDERAL LABOR LAWS, ALPA IS GOVERNED BY OFFICERS ELECTED FROM AMONG THE MEMBERSHIP. ACCORDINGLY, DECISIONS MADE BY ALPA'S GOVERNING BODIES NECESSARILY AFFECT THE OFFICERS WHO MAKE UP THOSE GOVERNING BODIES, JUST AS THOSE DECISIONS AFFECT THE UNION MEMBERS AS A WHOLE. HOWEVER, SECTION 501(A) OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT (LMRDA), 29 USC 501(A) STATES THAT OFFICERS AND OTHER UNION REPRESENTATIVES "OCCUPY POSITIONS OF TRUST" WITH RESPECT TO THE UNION AND SO THAT "IT IS, THEREFORE, THE DUTY OF EACH SUCH PERSON, TAKING INTO ACCOUNT THE SPECIAL PROBLEMS AND FUNCTIONS OF A LABOR ORGANIZATION, TO HOLD ITS MONEY AND PROPERTY SOLELY FOR THE BENEFIT OF THE ORGANIZATION AND ITS MEMBERS AND TO MANAGE, INVEST, AND EXPEND THE SAME IN ACCORDANCE WITH ITS CONSTITUTION AND BYLAWS AND ANY RESOLUTIONS OF THE GOVERNING BODIES ADOPTED THEREUNDER, TO REFRAIN FROM DEALING WITH SUCH ORGANIZATIONS AS AN ADVERSE PARTY OR ON BEHALF OF AN ADVERSE PARTY IN ANY MATTER CONNECTED WITH HIS DUTIES AND FROM HOLDING OR ACQUIRING ANY PECUNIARY OR PERSONAL INTEREST WHICH CONFLICTS WITH THE INTEREST OF SUCH ORGANIZATION, AND TO ACCOUNT TO THE ORGANIZATION FOR ANY PROFIT RECEIVED BY HIM IN WHATEVER CAPACITY IN CONNECTION WITH TRANSACTIONS CONDUCTED BY HIM OR UNDER HIS DIRECTION ON BEHALF OF THE ORANIZATION". THE RESPONSIBILITIES IMPOSED BY LMRDA SECTION 501(A) MAY BE ENFORCED BY UNION MEMBERS THROUGH SUITS IN FEDERAL COURTS, OR BY THE SECRETARY OF LABOR, AND THOSE RESPONSIBILITIES GOVERN THE UNION'S ACTIONS. PART VI, SECTION B, LINE 15A - DETERMINING COMPENSATION: THE 1625 DOES NOT PROVIDE COMPENSATION TO ANY OFFICERS, DIRECTORS, OR TRUSTEES. THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE PAID BY A RELATED ORGANIZATION, ALPA, WHICH HAS POLICIES AND PROCEDURES TO CREATE A REBUTTABLE PRESUMPTION OF REASONABLENESS. PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST TO THE EXTENT REQUIRED BY LAW. PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS: GAIN ON INTEREST RATE SWAP CONTRACTS VALUATION $19,988 PART XII, LINES 2B & 2C - FINANCIAL STATEMENTS & REPORTING: THE 1625 FINANCIAL STATEMENTS WERE CONSOLIDATED WITH THE FINANCIAL STATEMENTS OF ALPA AND OTHER RELATED ENTITIES. THE CONSOLIDATED FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT CERTIFIED ACCOUNTING FIRM. THE 1625 DOES NOT HAVE AN AUDIT COMMITTEE TO ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTING FIRM. ALPA'S EXECUTIVE TEAM OVERSEES SUCH RESPONSIBILITIES. FORM 990 PART IX LINE 11G DESCRIPTION:SECURITY TOTAL FEES:92676 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:86379 FORM 990 PART IX LINE 11G DESCRIPTION:CONSULTANT FEES TOTAL FEES:43541 AIR LINE PILOTS ASSOCIATION INT'L 535 HERNDON PARKWAY HERNDON VA 20170 360710830 LABOR UNION VA 501(C)(5) NA false ALPA EMERGENCY RELIEF FUND INC 535 HERNDON PARKWAY HERNDON VA 20170 141936814 CHARITABLE VA 501(C)(3) 12-TYPE-I ALPA false AIR LINE PILOTS ASSOCIATION PAC 535 HERNDON PARKWAY HERNDON VA 20170 521062313 PAC VA 527 ALPA false ALPA INT'L RETIREMENT MEDICAL VEBA TR 535 HERNDON PARKWAY HERNDON VA 20170 541587464 VEBA VA 501(C)(9) ALPA false ALPA PILOT WELFARE BENEFIT PLAN 535 HERNDON PARKWAY HERNDON VA 20170 541775762 VEBA VA 501(C)(9) ALPA false FEDEX PILOTS POST-MEDICARE RETIREE PREM 535 HERNDON PARKWAY HERNDON VA 20170 651297729 VEBA VA 501(C)(9) ALPA false HAWAIIAN PILOTS POST-MEDICARE HEALTH PL 535 HERNDON PARKWAY HERNDON VA 20170 821580173 VEBA VA 501(C)(9) ALPA false KITTY HAWK INSURANCE COMPANY LTD FB PERRY BLDG 1ST FL 40 CHURCH ST HAMILTON BD HM12 CAPTIVE INSURANCE BD ALPA C CORP false ALPA CANADA INSURANCE TRUST 360 ALBERT STREET STE 1210 OTTAWA ONTARIO CA KIR 7X7 VEBA CA NA TRUST false false false false false true false false false false true false false false false true true false false false