2018-11-14T14:20:29-06:00 2017-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2017-01-01 611171169 Independent Pilots Association INDE 5029680341 3607 Fern Valley Road Louisville KY 40219 Nick Kosko Treasurer 2018-11-14 true Kim Scifres P01316095 5023263996 2017 2019-02-21 02:37:17Z Robert Travis 3607 Fern Valley Road Louisville KY 40219 13345712 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 38 260 55575 12549 0 11964276 10278575 459985 278306 -2311 23283 12421950 10580164 0 0 9475055 8549937 0 0 4381477 2951809 13856532 11501746 -1434582 -921582 16465100 15810013 2904631 2988972 13560469 12821041 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 AND DISCUSS THE INTENT OF THE CONTRACT LANGUAGE. CONTRACT DEFENSE IS AN ONGOING SERVICE TO THE MEMBERSHIP AND INCLUDES THE FORMAL SYSTEM OF HEARINGS USED IN DEFENDING THE CONTRACT. THE SYSTEM CONSISTS OF CASES THAT ADVANCE THROUGH AN ESCALATING PROCESS BEGINNING WITH GRIEVANCE, THEN TO SYSTEM BOARD AND POSSIBLY TO ARBITRATION. PURSUE AIRLINE INDUSTRY SAFETY INITIATIVES 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 17 0 true 38 true true true 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 Robert Travis President 40.0 X X 501566 0 0 Steven Whyte Vice-President 40.0 X X 479998 0 0 Nicolas Kosko Treasurer 40.0 X X 433945 0 0 Thomas Kalfas Secretary 40.0 X X 485988 0 0 Harry A Trefes At-Large Representative #1 40.0 X X 494307 0 0 William C Trent Legal Counsel 40.0 X 412472 0 68214 Brian Gaudet Public Affairs 20.0 X 193179 0 65053 Paul Vislosky Safety Director 40.0 X 176184 0 42165 Richard Krausse Scheduling Director 40.0 X 151141 0 55319 Melissa Dimeny Attorney 40.0 X 146152 0 46405 Carrie James Attorney 40.0 X 142836 0 44724 3617768 0 321880 19 false true true Contract Negotiating Consulting LLC Herb Hurst 12103 Plantation Boulevard Goshen KY 40026 Negotiation Consultant 283551 The Smith-Free Group LLC 1401 K Street NW Suite 1200 Washington DC 200053401 Lobbying consultants 240000 Dorsey & Whitney LLP PO Box 1680 Minneapolis MN 55480 Retirement benefits consulting 205030 Aeromedical Advisors PLLC 3472 Research Parkway 104-381 Colorado Springs CO 80920 aeromedical consulting 145174 Isoprep Analysis 627 W Richardson Avenue Summerville SC 29483 data analysis 129855 5 0 Membership Dues 900099 10272275 10272275 Initiation Fee Income 900099 6300 6300 0 0 0 0 10278575 232721 232721 71381 113501 -42120 0 -42120 -42120 2697632 2652047 45585 0 45585 45585 Advertising 541800 55575 55575 Misc Income 900099 9828 9828 0 0 0 0 65403 10580164 10288403 55575 236186 2876590 3951588 673735 710411 337613 79161 46250 240557 40469 944973 0 0 0 1000 189430 40039 303845 513818 112288 309516 97854 Flight Times and IPNN 32609 0 0 0 0 11501746 0 0 0 700 700 2894428 1799198 332135 343069 0 0 0 0 0 0 0 660697 524356 8174042 4664382 3238151 3509660 7330253 7689142 0 0 2008736 1943888 16465100 15810013 1161881 1288745 8198 30523 1734552 1669704 0 0 0 2904631 2988972 X 13560469 12821041 0 0 0 0 0 0 0 0 0 0 13560469 12821041 16465100 15810013 -921582 182154 0 X false true X true false false true X 4463483 1721290 2742193 2289893 1724582 565311 1420666 1218510 202156 3509660 Custodial Funds 1426967 Custodial Funds - A/R 516921 1943888 0 X 10835350 182154 113501 295655 10539695 40469 0 40469 10580164 11574778 113501 113501 11461277 40469 0 40469 11501746 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 the Family Awareness Fund, group life insurance, long-term disability and retirement plan programs sponsored by the Association. The Family Awareness Fund represents donations from crew members for the benefit of certain crew members' families. These funds are included on the Association's statements of financial position as an asset and a liability. 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, 2017 and 2016 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, 2017 and 2016. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 113501 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 113501 X true true false false false Robert Travis President 501566 0 0 0 0 0 0 0 0 0 501566 0 0 0 Steven Whyte Vice-President 479998 0 0 0 0 0 0 0 0 0 479998 0 0 0 Nicolas Kosko Treasurer 433945 0 0 0 0 0 0 0 0 0 433945 0 0 0 Thomas Kalfas Secretary 485988 0 0 0 0 0 0 0 0 0 485988 0 0 0 Harry A Trefes At-Large Representative #1 494307 0 0 0 0 0 0 0 0 0 494307 0 0 0 William C Trent Legal Counsel 352472 0 60000 0 0 0 46200 0 22014 0 480686 0 0 0 Brian Gaudet Public Affairs 175294 0 17885 0 0 0 36397 0 28656 0 258232 0 0 0 Paul Vislosky Safety Director 176184 0 0 0 0 0 32779 0 9386 0 218349 0 0 0 Richard Krausse Scheduling Director 147405 0 3736 0 0 0 28339 0 26980 0 206460 0 0 0 Melissa Dimeny Attorney 146152 0 0 0 0 0 27696 0 18709 0 192557 0 0 0 Carrie James Attorney 142836 0 0 0 0 0 28009 0 16715 0 187560 0 0 0 Schedule J, Part II SUPPLEMENTAL INFORMATION INDEPENDENT PILOTS ASSOCIATION (IPA) REIMBURSES UNITED PARCEL SERVICE (UPS) FOR HOURLY, PREMIUM AND BENEFIT EXPENSES FOR UPS PILOTS WHO DROP SCHEDULED TRIPS IN ORDER TO CONDUCT IPA UNION BUSINESS. THE AMOUNT REIMBURSED TO UPS FOR 2017 FOR EACH INTERESTED PARTY INDIVIDUAL WAS: THOMAS KALFAS: $470,657 NICOLAS KOSKO: $316,917 ROBERT TRAVIS: $471,915 HARRY A. TREFES: $479,291 STEPHEN WHYTE: $464,702 TOTAL: $2,203,482 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 VI, Line 11a Review of Form 990 by the governing body A complete copy of the Form 990 is emailed to the Executive Board members prior to filing. IPA REACH FOR KIDS 3607 FERN VALLEY ROAD LOUISVILLE KY 40219 320003627 CONDUCT ANNUAL CHARITY FUNDRAISERS AND AUCTIONS. 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