2014-11-13T18:17:26-06:00 2013-12-31 Grant Thornton LLP 2010 CORPORATE RIDGE SUITE 400 MCLEAN VA 22102 990 2013-01-01 520946056 The 1625 Massachusetts Ave NW Corp % ANDREA GRIFFITH 1625 7036894186 535 Herndon Parkway PO Box 1169 Suite Herndon VA 20170 W RANDOLPH HELLING VP Finance/Treasurer 7036894231 2014-11-12 true Mary Torretta P00847851 7036894231 2013 2015-11-30 17:44:51Z CAPTAIN DONALD L MOAK 535 Herndon Parkway Herndon VA 20170 1443810 false X N/A X 1970 VA PROVIDED OFFICE SPACE TO AFFILIATED TAX-EXEMPT ORGANIZATION. 4 0 0 0 0 0 0 2479993 1443810 0 0 0 0 2479993 1443810 0 0 0 0 222411 195336 0 0 0 1803196 2052000 2025607 2247336 454386 -803526 12236062 11672719 5240820 5382696 6995242 6290023 PROVIDED OFFICE SPACE TO AFFILIATED TAX-EXEMPT ORGANIZATION. false false PROVIDED OFFICE SPACE TO AFFILIATED 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 4 0 true 0 false false false false false false X 4 0 false false false false true false false true true false false false true false true true true false false false X ANDREA GRIFFITH 7036894132 535 HERNDON PARKWAY HERNDON VA 20170 DONALD L MOAK PRESIDENT 5.0 60.0 X X 0 862140 56197 SEAN CASSIDY FIRST VICE PRESIDENT 5.0 50.0 X 0 149876 0 WILLIAM COUETTE VP - ADMINISTRATION 5.0 50.0 X 0 136501 0 W RANDOLPH HELLING VP Finance/Treasurer 5.0 50.0 X X 0 182831 0 MARGARITA LORENZETTI DIRECTOR OF FINANCE 5.0 40.0 X 0 249211 51958 0 1580559 108155 0 false true false Red Coats INC PO BOX 79579 BALTIMORE MD 21279 Cleaning 166787 1 0 RENTAL INCOME 531120 1443810 1443810 1443810 0 0 0 0 0 0 0 0 0 0 0 1443810 1443810 0 0 0 0 0 0 116393 15928 52496 10519 0 33717 0 0 0 0 6539 0 20804 0 0 532930 0 0 0 97312 0 881992 0 REPAIRS & MAINTENANCE 377553 SECURITIES EXPENSES 98687 LICENSES AND FEES 1140 MISCELLANEOUS 1326 2247336 159050 230334 0 0 0 0 750 751 0 0 0 0 0 0 0 0 0 0 24274684 12833050 12076262 11441634 0 0 0 0 0 0 0 0 0 0 12236062 11672719 42273 55714 0 0 0 0 0 0 0 0 0 0 0 2170849 0 0 5198547 3156133 5240820 5382696 X 6995242 6290023 0 0 0 0 6995242 6290023 12236062 11672719 X -803526 98307 X X false true X false false 1000000 1000000 20811751 10878653 9933098 1428101 1150824 277277 1034832 803573 231259 11441634 0 INTERFUND LIABILITY 3132595 INTEREST RATE SWAP CONTRACTS 23538 3156133 X Liability for Uncertain Tax Position (ASC 740) Schedule D, Part X, Line 2 The filing organization, The 1625 Massachusetts Ave. N.W. Corp. is a subsidiary of THE AIR LINE PILOTS ASSOCIATION INTERNATIONAL (ALPA). The 1625 Massachusetts Ave. N.W. Corp. financial statements were consolidated with the financial statements of ALPA and other related entities. ALPA's footnote related to ASC 740 in the consolidated audited financial statements is as follows: Under the provisions of the Internal Revenue Code Section 501(c)(5) and the applicable local income tax regulations, the Association is exempt on income other than unrelated business income. The Association derives its unrelated business income from activities such as advertising, investments in partnerships, and consulting. For the years ended December 31, 2013 and 2012 the Association generated and paid income taxes on its unrelated business income activities. IPSC is a taxable corporation which has generated operating losses throughout the years resulting in no income tax liability. 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-PAC is an exempt organization under Internal Revenue Code Section 527. ALPA Emergency Relief Fund, Inc. is recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code and is further classified as a public charity under section 509(a)(3). The Association recognizes or derecognizes tax positions on a "more likely than not" threshold. This applies to a position taken or expected to be taken in a tax return. The Association does not believe it has any material uncertain tax positions. false true false DONALD L MOAK PRESIDENT 0 380093 0 0 0 482047 0 25500 0 30697 0 918337 0 0 W RANDOLPH HELLING VP Finance/Treasurer 0 0 0 0 0 182831 0 0 0 0 0 182831 0 0 MARGARITA LORENZETTI DIRECTOR OF FINANCE 0 231034 0 8306 0 9871 0 25500 0 26458 0 301169 0 0 Compensation of Officers and Directors Schedule J, Part I, Line 3 ALL COMPENSATION IS PAID BY A RELATED ORGANIZATION, AIR LINE PILOTS ASSOCIATION, INT'L, WHICH UTILIZES THE FOLLOWING TO DETERMINE REASONABLE COMPENSATION: COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, FORM 990 OF OTHER ORGANIZATION AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4B Additional taxable compensation related to a 457(f) nonqualified deferred compensation plan was reported on Schedule J, Part II, Column (B)(iii) as noted below: Donald L. Moak - $266,824 Consolidated Audited Financial Statements Form 990, Part IV, Line 12 The filing organization, the 1625 Massachusetts Ave. N.W. Corp.(The 1625), and other related entities meet the GAAP requirements for consolidation, the organization received consolidated audited financial statements for the year in which it is completing the return. An independent auditing firm conducted the audit of the financial statements. The audited financial statements were prepared in accordance with GAAP. Members or Stockholders Form 990, Part VI, Line 6 THE SOLE SHAREHOLDER OF THE ORGANIZATION IS AIR LINE PILOTS ASSOCIATION, INTERNATIONAL (ALPA). Form 990 Review Process Form 990, Part VI, Line 11b THE 1625 HIRES AN INDEPENDENT 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 SR. STAFF ACCOUNTANT AND FINANCE DEPARTMENT MANAGEMENT STAFF OF ALPA FOR REVIEW PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. Conflict of Interest Policy Monitoring & Enforcement Form 990, Part VI, Line 12c THE 1625 FOLLOWS THE CONFLICT OF INTEREST POLICY OF ITS RELATED ORGANIZATION, THE AIR LINE PILOTS ASSOCIATION INTERNATIONAL (ALPA): (1) ALPA'S CONFLICT OF INTEREST POLICY IS REVIEWED WITH EMPLOYEES, A WRITTEN COPY IS INCLUDED IN EACH EMPLOYEE NEW HIRE KIT, 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 U.S.C. S501(A), STATES THAT OFFICERS AND OTHER UNION REPRESENTATIVES "OCCUPY POSITIONS OF TRUST" WITH RESPECT TO THE UNION AND SO THAT "[I]T 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 ORGANIZATION AS AN ADVERSE PARTY OR IN 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 ORGANIZATION. 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. Process for Determining Compensation Form 990, Part VI, Line 15a 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. How Documents are Made Available to the Public Form 990, Part VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. Other Changes in Net Assets Form 990, Part XI, Line 9 Gain on interest rate swap contracts valuation $98,307 Financial Statements and Reporting Part XII, Lines 2b & 2c 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 accountant. 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 accountant as ALPA's audit committee oversees such responsibilities. AIR LINE PILOTS ASSOCIATION INTL 535 HERNDON PARKWAY HERNDON VA 20170 360710830 LABOR UNION VA 501(C)(5) NA false ALPA EMERGENCY RELIEF FUND 535 HERNDON PARKWAY HERNDON VA 20170 141936814 SUPPORT ALPA VA 501(C)(3) 11A ALPA false AIR LINE PILOTS ASSN PAC 535 HERNDON PARKWAY HERNDON VA 20170 521062313 PAC VA 527 ALPA false RETIREE HEALTH PLANfor Employees of ALPA 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 BENEFITS PLAN 535 HERNDON PARKWAY HERNDON VA 20170 651297729 VEBA VA 501(C)(9) ALPA false INTERNATIONAL PILOTS SERVICES CORP 535 HERNDON PARKWAY HERNDON VA 20170 541867306 CONSULTING VA ALPA C Corp 0 0 0.00000 false KITTY HAWK INSURANCE COMPANY LTD 41 CEDAR AVENUE HAMILTON BD CAPTIVE INS. BD ALPA C Corp 0 0 0.00000 false ALPA CANADA INSURANCE TRUST 360 ALBERT STREET SUITE 1715 K1R 7 OTTAWA, ONTARIO CA VEBA CA ALPA TRUST 0 0 0.00000 false false false false false true false false false false true false false false false true false false false false