2020-11-16T10:32:38-06:00 2019-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2019-01-01 611171169 Independent Pilots Association INDE 5029680341 3607 Fern Valley Road Louisville KY 40219 Steven Whyte Vice-President 2020-11-16 true Kim Scifres P01316095 5023263996 2019 2022-01-07 14:23:13Z Robert Travis 3607 Fern Valley Road Louisville KY 40219 18944788 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. 5 0 39 334 23906 -1479 0 11269790 11898544 306449 220111 21727 -77223 11597966 12041432 0 0 8708334 8842317 0 0 2943646 2858787 11651980 11701104 -54014 340328 15662449 16790400 3377077 3756557 12285372 13033843 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 false 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 18 0 true 39 true true true false false false false false false false X 5 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 552802 0 0 Nicolas Kosko Treasurer 40.0 X X 475282 0 0 Robert Travis President 40.0 X X 527415 0 0 Steven Whyte Vice-President 40.0 X X 522932 0 0 William Mingari At-Large Representative 40.0 X X 522704 0 0 William C Trent Legal Counsel 40.0 X 419688 0 77133 Brian Gaudet Public Affairs 20.0 X 184118 0 73005 Carrie James Attorney 40.0 X 150111 0 52728 Melissa Dimeny Attorney 40.0 X 154062 0 58824 Pamela Sanders Scheduling Manager 40.0 X 127505 0 50344 Paul Vislosky Safety Director 40.0 X 189771 0 49643 3826390 0 361677 13 false true true The Smith-Free Group LLC 1401 K Street NW Suite 1200 Washington DC 200053401 Lobbying consultants 240637 Aeromedical Advisors PLLC 3472 Research Parkway 104-381 Colorado Springs CO 80920 Aeromedical consulting 225164 Isoprep Analysis 627 W Richardson Avenue Summerville SC 29483 Data analysis 161825 Dorsey & Whitney LLP PO Box 1680 Minneapolis MN 55480 Retirement benefits consulting 156458 4 0 Membership Dues 813920 11877221 11877221 Initiation Fee Income 813920 21323 21323 0 0 0 0 11898544 196258 196258 7323 114738 -107415 0 -107415 -107415 6812471 6788618 23853 0 23853 23853 Advertising 541800 23906 23906 Misc Income 900099 6286 6286 0 0 0 0 30192 12041432 11904830 23906 112696 3097956 3983962 647708 770876 341815 128153 48950 240637 17771 762157 0 0 0 41000 185267 42211 244734 565098 118877 330417 97945 Flight Times and IPNN 34412 1158 0 0 0 11701104 0 0 0 347605 863669 2168501 6117387 516723 586642 0 0 0 0 385608 265065 8498799 5395816 3256785 3102983 6872621 3534216 0 0 2114606 2320438 15662449 16790400 1519581 1709230 16998 700 1840498 2046627 0 0 0 0 3377077 3756557 X 12285372 13033843 0 0 0 0 0 0 0 0 12285372 13033843 15662449 16790400 340328 408143 0 X false true X true false false true X 4463483 2080683 2382800 2528090 1998300 529790 1507226 1316833 190393 3102983 Custodial Funds 1625153 Custodial Funds - A/R 695285 2320438 0 X 12546542 408143 114738 522881 12023661 17771 0 17771 12041432 11798071 114738 114738 11683333 17771 0 17771 11701104 Schedule D, Part IV, Line 2b Explanation of escrow agreement Custodial funds represent monies held in demand deposit accounts from Association members' and Association employees' payroll for group life insurance, 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, 2019 and 2018 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, 2019 and 2018. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 114738 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 114738 X true true false false false Robert Travis President 527415 0 0 0 0 0 0 0 0 0 527415 0 0 0 Nicolas Kosko Treasurer 475282 0 0 0 0 0 0 0 0 0 475282 0 0 0 Steven Whyte Vice-President 522932 0 0 0 0 0 0 0 0 0 522932 0 0 0 William Mingari At-Large Representative 522704 0 0 0 0 0 0 0 0 0 522704 0 0 0 Lyndon Shumaker Secretary 552802 0 0 0 0 0 0 0 0 0 552802 0 0 0 William C Trent Legal Counsel 419688 0 0 0 0 0 47800 0 29333 0 496821 0 0 0 Paul Vislosky Safety Director 184138 0 5633 0 0 0 35330 0 14313 0 239414 0 0 0 Melissa Dimeny Attorney 154062 0 0 0 0 0 29179 0 29645 0 212886 0 0 0 Brian Gaudet Public Affairs 184118 0 0 0 0 0 34729 0 38276 0 257123 0 0 0 Carrie James Attorney 150111 0 0 0 0 0 29355 0 23373 0 202839 0 0 0 Pamela Sanders Scheduling Manager 127505 0 0 0 0 0 23677 0 26667 0 177849 0 0 0 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 2019 FOR EACH INTERESTED PARTY INDIVIDUAL WAS: NICOLAS KOSKO: $346,746 WILLIAM MINGARI: $506,376 LYNDON SHUMAKER: $538,365 ROBERT TRAVIS: $495,267 STEPHEN WHYTE: $506,718 TOTAL: $2,393,472 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. 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 At-Large Rep 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 OFFICERS STIPEND AND REIMBURSEMENT TO UPS FOR THEIR UNION BUSINESS TRIPDROP COMPONENTS 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