AIRCRAFT OWNERS & PILOTS ASSO: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AIRCRAFT OWNERS & PILOTS ASSO (EIN 52-0636210)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-07
- IRS object ID
- 201332199349300438
- Schema version
- 2012v2.1
- Note
- A later return for the same period supersedes this one.
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-08-07T10:41:20-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY TORRETTA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2010 CORPORATE RIDGE SUITE 400 | AddressLine1 |
| City | MCLEAN | City |
| State | VA | State |
| ZIP Code | 22102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520636210 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aircraft Owners and Pilots Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % ERICA SACCOIA SVP-FINANCE | InCareOfName |
| Name Control | AIRC | NameControl |
| Phone | 3016952000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Aviation Way | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | Frederick | City |
| State | MD | State |
| ZIP Code | 21701 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ERICA SACCOIA | Name |
| Title | SVP Finance | Title |
| Phone | 3016952000 | Phone |
| Date Signed | 2013-07-29 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7038477500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | Craig L Fuller CEOPresident | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 Aviation Way | AddressLine1 |
| City | Frederick | City |
| State | MD | State |
| ZIP Code | 21701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 104618901 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.AOPA.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1939 | YearFormation |
| State Legal Domicile | NJ | StateLegalDomicile |
| Activity Or Mission Description | Serves the interests and needs of its members and establishes, maintains & articulates position of leadership to promote the economy, safety, utility, & popularity of flight in General Aviation aircraft. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 142 | TotalNbrEmployees |
| Total Nbr Volunteers | 2392 | TotalNbrVolunteers |
| Total Gross UBI | 47045 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -17026 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 295808 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 401438 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 17286075 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18000919 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3836488 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6037477 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 13052445 | OtherRevenuePriorYear |
| Other Revenue Current Year | 12617400 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 34470816 | TotalRevenuePriorYear |
| Total Revenue Current Year | 37057234 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 11820805 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 13297041 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 20010437 | OtherExpensePriorYear |
| Other Expenses Current Year | 20625863 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 31831242 | TotalExpensesPriorYear |
| Total Expenses Current Year | 33922904 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2639574 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3134330 | RevenuesLessExpensesCY |
| Total Assets BOY | 90333696 | TotalAssetsBOY |
| Total Assets EOY | 97854971 | TotalAssetsEOY |
| Total Liabilities BOY | 16784550 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 18658023 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 73549146 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 79196948 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | AIRCRAFT OWNERS & PILOTS ASSOCIATION (AOPA), A NOT-FOR-PROFIT INDIVIDUAL MEMBERSHIP ORGANIZATION EFFECTIVELY SERVES THE INTERESTS AND NEEDS OF ITS MEMBERS AND ESTABLISHES, MAINTAINS, AND ARTICULATES POSITION OF LEADERSHIP TO PROMOTE THE ECONOMY, SAFETY, UTILITY AND POPULARITY OF FLIGHT IN GENERAL AVIATION AIRCRAFT. AOPA PRESERVES THE FREEDOM TO FLY BY ADVOCATING ON BEHALF OF OUR MEMBERS; EDUCATING PILOTS, NONPILOTS, AND POLICY MAKERS ALIKE; SUPPORTING ACTIVITIES THAT ENSURE THE LONG-TERM HEALTH OF GENERAL AVIATION; FIGHTING TO KEEP GENERAL AVIATION ACCESSIBLE TO ALL; AND SECURING SUFFICIENT RESOURCES TO ENSURE OUR SUCCESS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 29474016 | Expense |
| Revenue | 18000919 | Revenue |
| Description | General aviation pilots throughout the United States rely on the Aircraft Owners and Pilots Association (AOPA) to protect their freedom to fly. Serving nearly 400,000 members in 2012, AOPA advocates for the interests of general aviation pilots at all levels of government, provides the information pilots need to get the most from their flying, and delivers the tools to help keep general aviation safe, fun, and affordable. AOPA also reaches beyond the flying community to help educate decision makers and the public about the value and utility of general aviation. AOPA's work benefits not only our members, but also the entire general aviation community by helping to ensure that GA remains a vibrant and viable form of transportation and recreation for generations to come. At the same time, AOPA provides its members with an extensive portfolio of benefits that can be loosely grouped into three areas: advocacy, communications and education, and services. Advocacy In order to effectively manage the many issues that affect general aviation, AOPA's advocacy arm is divided into groups responsible for legislative affairs, regulatory affairs, operations and international affairs, and airports and state advocacy. Each of these groups works within its own area of expertise while coordinating across the entire advocacy team to support AOPA member interests. AOPA's legislative affairs staff is located in offices in Washington, D.C. This experienced team works to develop relationships with members of Congress in order to advance legislation that supports general aviation while fighting to prevent the imposition of mandates that make flying more costly, complicated, or restrictive. The group also works to draw attention to issues of importance to the general aviation community as a whole. AOPA's regulatory experts deliver the general aviation perspective and message to the Federal Aviation Administration (FAA), Transportation Security Administration (TSA), National Transportation Security Board (NTSB) and other federal agencies whose decisions and policies affect aviation. Among the broad issues continuously addressed by this group are pilot and medical certification, aircraft certification, maintenance, operations, fuel, and international regulatory harmonization. AOPA's operations and international affairs team focuses on issues related to air traffic services and advocates for policies and procedures that ensure general aviation users enjoy access to airspace and airports, operational flexibility, and safety. This group also helps keep members informed about the ever-changing airspace environment and they also address security matters and advocate for reasonable and appropriate security measures that recognize the unique nature of general aviation. To help organize and distribute information about AOPA's advocacy efforts to members, decision makers, and others, AOPA routinely produces briefing documents on current issues affecting the general aviation community. AOPA currently offers some 60 such briefs on subjects as diverse as charitable flying, the impact of user fees on general aviation, and the Large Aircraft Security Program. In addition to AOPA's efforts on the federal level, the Association also has a network of 7 regional managers and nearly 2,500 Airport Support Network volunteers who help keep AOPA informed about the issues affecting general aviation in their communities. Working through our volunteers, regional managers, and headquarters-based staff, AOPA promotes, protects, and defends community airports; advocates to maintain sufficient state and local funding for GA airports and infrastructure; works to prevent excess state taxation on flying; and protects general aviation pilots from unnecessary or inappropriate state and local regulation. During 2012, AOPA addressed more than 374 separate issues affecting all 50 states. Two of the largest "wins" for AOPA's state advocacy team in 2012 included securing a sales tax exemption on GA maintenance in Florida which will save Pilots between $16-$20 million per year. And after several years of Michigan lawmakers trying to raise the taxes on GA for extra airport money, AOPA initiated and got a bill passed that dedicates a portion of the existing sales tax on fuel to be reinvested into aviation. Work on the bill also stopped the movement to increase taxes. In addition to our work directly with lawmakers and policy makers, AOPA's advocacy team provides resources that can help pilots be their own advocates within their communities. These tools are designed to help pilots and aviation groups address common concerns and promote aviation in their areas. Available online, as DVDs, pamphlets, brochures, booklets, and fact sheets, these resources fall into six general categories: saving airports; talking to the media; facts, statistics, and glossaries; writing letters to defend GA; providing first-hand flight experiences; and introducing young people to flying. With more than two dozen such publications, many of which are updated annually, AOPA provides pilots with the background materials and practical guidance they need to be powerful advocates for GA. Pilots can also play an active role in securing their airports through AOPA's Airport Watch Program. Working in partnership with the Transportation Security Administration (TSA), AOPA has developed a nationwide program that helps pilots to observe and report suspicious activity-reducing the need for expensive and impractical regulation. AOPA's Airport Watch Program is supported by a centralized, government-provided, toll-free hotline (1-866-GA-SECURE). The Airport Watch Program provides warning signs for airports, informational literature, and training videos to educate pilots and airport employees. Detailed information is available at www.aopa.org/ADVOCACY/GET-INVOLVED/AIRPORT-SUPPORT-NETWORK. Pilots who want to do even more to help support GA and their local airports can join the AOPA Airport Support Network. In 2012, the network reached nearly 2,500 volunteers in place at airports nationwide. Volunteers take a leadership role at their airports, helping to promote their airports, keep AOPA informed about potential threats, work with community leaders and neighbors, and encourage pilots to respond appropriately to concerns about the airport. AOPA is also working to ensure the future viability of general aviation by developing and supporting efforts to grow the pilot population. In 2012, AOPA, through a related organization, launched the Center to Advance the Pilot Community (The Center). The first major initiative of the Center has been to support the development of a network of flying clubs. Extensive research has shown that flying clubs are a valuable part of the aviation landscape. Pilots involved with the most effective clubs find aviation more affordable and more accessible, and flying clubs create the type of supportive community that keeps pilots active and engaged. AOPA will work with flying clubs nationwide to provide the tools and resources clubs need to build on their own success and that of their members. We also continued the work that began a couple of years ago with the Flight Training Student Retention Initiative. This initial work is now beginning to translate into practical projects such as the Flight Training Excellence Awards, which recognizes flight schools and CFIs that provide top-notch training experiences. In 2012, the first year of this project, we received more than 2,400 nominations from satisfied students and customers. By recognizing the best in the business, we hope to promote best practices. To help flight schools, instructors, and students create the kind of collaborative training environment that produces success, we launched a collection of three Flight Training Field Guides. We will also be building on the success of the "My Flight Training" website, which gives students tools and information tailored to their training experience and recognizes their success at important milestones along the way. Communication and Education Communicating with our members about the issues that affect their flying has always been at the heart of AOPA's mission. Today, AOPA produces two monthly magazines, numerous electronic newsletters, a weekly video news program, streaming video, multiple web sites, meetings, and events-all with the goal of educating and informing our members, the larger aviation community, and the public. AOPA Pilot is AOPA's flagship magazine, and the most widely read aviation magazine in the world. Written by pilots for pilots, each issue brings readers the latest news affecting general aviation, including coverage of governmental and regulatory issues, updates on AOPA's advocacy efforts, news from aircraft and avionics manufacturers, and more. Readers are also treated to beautifully designed feature stories about the best flying destinations for general aviation pilots, piloting techniques, aircraft ownersh | Description |
| Total Program Service Expense | 29474016 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | true | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | true | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 157 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 142 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | true | ForeignFinancialAccount |
| Name Of Foreign Country | BF | NameOfForeignCountry |
| Name Of Foreign Country | CJ | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | true | NonDeductibleDisclosure |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | true | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | AL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | AR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CO | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | CT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | DC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | GA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | IL | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | LA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ME | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MS | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MO | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NJ | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NM | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | NC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | ND | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OH | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OK | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | RI | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | SC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | TN | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | UT | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WA | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WV | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ERICA SACCOIA SVP-FINANCE | NamePerson |
| Telephone Number | 3016952000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 421 AVIATION WAY | AddressLine1 |
| City | Frederick | City |
| State | MD | State |
| ZIP Code | 21701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| WILLIAM C TRIMBLE III | |||||||||
| CHAIRMAN | 1.0 | X | X | 0 | 0 | 0 | |||
| PAUL C HEINTZ | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| HERMAN NEEL HIPP JR | |||||||||
| TREASURER & ASSIST. SECRETARY | 1.0 | X | X | 0 | 0 | 0 | |||
| R ANDERSON PEW | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| MATTHEW J DESCH | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| BURGESS H HAMLET III | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| DARRELL W CRATE | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| LAWRENCE D BUHL III | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| CRAIG L FULLER | |||||||||
| PRESIDENT AND CEO | 40.0 | X | X | 687978 | 0 | 49326 | 10.0 | ||
| JAMES G TUTHILL JR | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| AMANDA C FARNSWORTH | |||||||||
| TRUSTEE | 1.0 | X | 0 | 0 | 0 | ||||
| JAMES N HAUSLEIN | |||||||||
| Trustee | 1.0 | X | 0 | 0 | 0 | ||||
| JOHN S YODICE | |||||||||
| SECRETARY | 1.0 | X | 0 | 0 | 0 | ||||
| ERICA J SACCOIA | |||||||||
| SVP-FINANCE | 40.0 | X | 134072 | 0 | 13256 | 10.0 | |||
| ROBERT H MORAN | |||||||||
| EXECUTIVE VP/COO | 40.0 | X | 454748 | 0 | 173104 | 10.0 | |||
| DOUGLAS KITANI | |||||||||
| EXECUTIVE VP/CFO | 40.0 | X | 501125 | 0 | 57075 | 10.0 | |||
| MELISSA K RUDINGER | |||||||||
| SENIOR VP GOVERNMENT AFFAIRS | 40.0 | 356717 | 0 | 65134 | X | ||||
| TIMOTHY J FORTUNE | |||||||||
| SENIOR VP OF HUMAN RESOURCES | 40.0 | 268921 | 0 | 32116 | X | ||||
| LORRAINE C HOWERTON | |||||||||
| VP LEGISLATIVE AFFAIRS | 40.0 | 238455 | 0 | 33451 | X | ||||
| CRAIG J SPENCE | |||||||||
| VP-OPERATIONS & INTERNATIONAL | 40.0 | 195579 | 0 | 31046 | X | ||||
| MICHELLE T PETERSON | |||||||||
| VP - MEMBERSHIP | 40.0 | 180962 | 0 | 22530 | X | ||||
| PHILIP B BOYER | |||||||||
| Former President | 1.0 | 132950 | 239891 | 0 | 1.0 | X | |||
| ROGER C MYERS JR | |||||||||
| FORMER CFO | 1.0 | 265976 | 0 | 0 | X | ||||
| DIANA ROBERTS | |||||||||
| DIRECTOR | 20.0 | 105300 | 41490 | 10656 | 1.0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3522783 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 281381 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 487694 | TotalOtherCompensation |
| Number Individuals GT100 K | 25 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | true | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Cooper Consulting Inc | |||||
| 11321 Bedfordshire Ave | POTOMAC | MD | 20854 | software consultant | 574150 |
| Marketing General | |||||
| 625 N Washington Street | ALEXANDRIA | VA | 22314 | Marketing Agency | 1203637 |
| Baker Botts LLP | |||||
| 1299 Pennsylvania Ave NW | WASHINGTON | DC | 20004 | Legal | 970256 |
| AOPA Membership Publications Inc | |||||
| 421 Aviation Way | FREDERICK | MD | 21701 | Mag Prod/Comm Svcs | 8084013 |
| VALTIM INCORPORATED | |||||
| PO Box 114 | FOREST | VA | 24551 | MARKETING | 1408732 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 30 | NumberOfContractorsGT100K |
| Related Organizations | 401038 | RelatedOrganizations |
| All Other Contributions | 400 | AllOtherContributions |
| Total Contributions | 401438 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| AOPA SUMMIT REVENUE | 900099 | 1615164 | 1615164 |
| MEMBERSHIP DUES | 900099 | 16214173 | 16214173 |
| AOPA ROUNDTABLE REVENUE | 900099 | 171582 | 171582 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18000919 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1100893 | TotalRevenueColumn |
| Exclusion | $1,100,893 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10613290 | TotalRevenueColumn |
| Exclusion | $10,613,290 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 725609 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 628494 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 97115 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 97115 | TotalRevenueColumn |
| Exclusion | $97,115 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 71869757 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 66933173 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4936584 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4936584 | TotalRevenueColumn |
| Exclusion | $4,936,584 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| AD&D STABILIZATION RESERVE DISTRIBUTION | 900099 | 336270 | $336,270 | |
| COST SHARING | 900099 | 1503081 | $1,503,081 | |
| ADVERTISING FEES | 511190 | 47045 | 47045 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20599 | TotalRevenueColumn |
| Exclusion | $20,599 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1906995 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 37057234 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18000919 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 47045 | UnrelatedBusinessRevenue |
| Exclusion | $18,607,832 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3501957 | Total |
| Program Services | 2951634 | ProgramServices |
| Management And General | 550323 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7350764 | Total |
| Program Services | 6203698 | ProgramServices |
| Management And General | 1147066 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1556770 | Total |
| Management And General | 1556770 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 650636 | Total |
| Program Services | 126597 | ProgramServices |
| Management And General | 524039 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 236914 | Total |
| Program Services | 1976317 | ProgramServices |
| Management And General | -1739403 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 977475 | Total |
| Program Services | 888682 | ProgramServices |
| Management And General | 88793 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 271352 | Total |
| Program Services | 3034 | ProgramServices |
| Management And General | 268318 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 352064 | Total |
| Program Services | 352064 | ProgramServices |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 231504 | Total |
| Management And General | 231504 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6098746 | Total |
| Program Services | 6009247 | ProgramServices |
| Management And General | 89499 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 449100 | Total |
| Program Services | 449100 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110554 | Total |
| Program Services | 65454 | ProgramServices |
| Management And General | 45100 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 882991 | Total |
| Program Services | 472341 | ProgramServices |
| Management And General | 410650 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1352689 | Total |
| Program Services | 1323755 | ProgramServices |
| Management And General | 28934 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1786010 | Total |
| Program Services | 1772221 | ProgramServices |
| Management And General | 13789 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43852 | Total |
| Management And General | 43852 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 959076 | Total |
| Program Services | 548910 | ProgramServices |
| Management And General | 410166 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207701 | Total |
| Program Services | 191475 | ProgramServices |
| Management And General | 16226 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| POSTAGE, PREMIUM, EMAIL, PRINT | 3441365 | 3422280 | 19085 |
| RENTALS | 934283 | 846661 | 87622 |
| BANK & CREDIT CARD FEES | 402500 | 365525 | 36975 |
| DUES, LICENSES & SUBSCRIPTIONS | 752934 | 660175 | 92759 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1371667 | Total |
| Program Services | 844846 | ProgramServices |
| Management And General | 526821 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33922904 | Total |
| Program Services | 29474016 | ProgramServices |
| Management And General | 4448888 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | X | InfoInScheduleOPartX |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -146304 | BOY |
| EOY | 184617 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2255637 | BOY |
| EOY | 4554318 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1070444 | BOY |
| EOY | 1066215 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23845187 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11634750 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9698264 | BOY |
| EOY | 12210437 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61050734 | BOY |
| EOY | 60860893 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9037307 | BOY |
| EOY | 10494601 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5289385 | BOY |
| EOY | 5280835 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2078229 | BOY |
| EOY | 3203055 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90333696 | BOY |
| EOY | 97854971 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5138691 | BOY |
| EOY | 5490550 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10664331 | BOY |
| EOY | 10036601 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 2623993 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 981528 | BOY |
| EOY | 506879 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16784550 | BOY |
| EOY | 18658023 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73549146 | BOY |
| EOY | 79196948 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73549146 | BOY |
| EOY | 79196948 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 90333696 | BOY |
| EOY | 97854971 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 3134330 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | -256987 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 2770459 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbying | |
| Total Direct Lobbying | TotalDirectLobbying | |
| Total Lobbying Expenditures | TotalLobbyingExpenditures | |
| Other Exempt Purpose Expenditures | OtherExemptPurposeExpenditures | |
| Total Exempt Purpose Expenditures | TotalExemptPurposeExpenditures | |
| Lobbying Nontaxable | LobbyingNontaxableAmount | |
| Grassroots Nontaxable | GrassrootsNontaxableAmount | |
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx | |
| Substantially All Dues Nondeduct | true | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | false | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | false | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Current Year Minus4 Years | CurrentYearMinus4Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 640871 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 584609 | OtherCostOrOtherBasis |
| Book Value | 1225480 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4479440 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 6392061 | OtherCostOrOtherBasis |
| Depreciation | 6143749 | Depreciation |
| Book Value | 4727752 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1403521 | OtherCostOrOtherBasis |
| Depreciation | 1168026 | Depreciation |
| Book Value | 235495 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 21460 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 10323225 | OtherCostOrOtherBasis |
| Depreciation | 4322975 | Depreciation |
| Book Value | 6021710 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 12210437 | TotalOfBookValueLandBuildings |
Financial Derivatives FinancialDerivatives
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 10494601 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Closely Held Equity Interests | CloselyHeldEquityInterests | |
| Total Of Book Value Securities | 10494601 | TotalOfBookValueSecurities |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| AIRCRAFT RESERVES | $195,760 |
| BUILDING RESERVES/MAINTENANCE | $213,104 |
| DEFERRED RENT LIABILITY | $98,015 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 506879 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 60109031 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -256987 | NetUnrealizedGainsInvestments |
| Other Revenues | 22680290 | OtherRevenues |
| Revenue Not Rptd F990 | 22423303 | RevenueNotRptdF990 |
| Revenue Subtotal | 37685728 | RevenueSubtotal |
| Other Revenues Not Included | -628494 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -628494 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 37057234 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 56802468 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 22251070 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 22251070 | ExpensesNotRptdF990 |
| Expenses Subtotal | 34551398 | ExpensesSubtotal |
| Other Expenses Not Included | -628494 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | -628494 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 33922904 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| RECONCILIATION OF REVENUE AND EXPENSE PER AUDITED FINANCIALS | PART XI AND XII | THE AUDITED FINANCIALS ARE PRESENTED ON A CONSOLIDATED BASIS. THE FOLLOWING CHANGES WERE MADE IN ORDER TO RECONCILE TO AOPA'S FORM 990: PART XI, LINE 2D: -EXCLUDE REVENUE FROM RELATED ORGANIZATIONS = ($22,959,219) -INVESTMENT RELATED FEES OFFSET INVESTMENT EARNINGS PER AUDITED FINANCIALS = $278,929 -TOTAL OTHER, LINE 2D = ($22,680,290) PART XI, LINE 4B: -REAL ESTATE EXPENSES WHICH OFFSET GROSS RENTS = ($628,494) PART XII, LINE 2D: -EXCLUDE EXPENSES FROM RELATED ORGANIZATIONS = ($22,529,999) -INVESTMENT RELATED FEES OFFSET INVESTMENT EARNINGS PER AUDITED FINANCIALS = $278,929 -TOTAL OTHER, LINE 2D = ($22,251,070) PART XII, LINE 4B: -REAL ESTATE EXPENSES WHICH OFFSET GROSS RENTS = ($628,494) |
| FIN 48 FOOTNOTE - SCHEDULE D, PART X, LINE 2 | 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. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | Investments | TypeOfActivitiesConducted |
| Total Expenditures | 9176842 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 9176842 | SubtotalAmountSpent |
| Total Amount Spent | 9176842 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | false | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (11 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PHILIP B BOYER | ||||||||||||||
| Former President | 0 | 0 | 0 | 0 | 132950 | 239891 | 0 | 0 | 0 | 0 | 132950 | 239891 | 0 | 0 |
| ROGER C MYERS JR | ||||||||||||||
| FORMER CFO | 149348 | 0 | 0 | 116628 | 0 | 0 | 265976 | 0 | 259614 | |||||
| CRAIG L FULLER | ||||||||||||||
| PRESIDENT AND CEO | 522421 | 0 | 113171 | 52386 | 36637 | 12689 | 737304 | 0 | 0 | |||||
| DIANA ROBERTS | ||||||||||||||
| DIRECTOR | 99075 | 0 | 0 | 6225 | 41490 | 6500 | 4156 | 115956 | 41490 | 0 | ||||
| MELISSA K RUDINGER | ||||||||||||||
| SENIOR VP GOVERNMENT AFFAIRS | 210779 | 0 | 49379 | 96559 | 52550 | 12584 | 421851 | 0 | 61500 | |||||
| TIMOTHY J FORTUNE | ||||||||||||||
| SENIOR VP OF HUMAN RESOURCES | 219160 | 0 | 45794 | 3967 | 21983 | 10133 | 301037 | 0 | 0 | |||||
| ROBERT H MORAN | ||||||||||||||
| EXECUTIVE VP/COO | 301091 | 0 | 56272 | 97385 | 159635 | 13469 | 627852 | 0 | 40500 | |||||
| LORRAINE C HOWERTON | ||||||||||||||
| VP LEGISLATIVE AFFAIRS | 199078 | 0 | 32966 | 6411 | 20712 | 12739 | 271906 | 0 | 0 | |||||
| CRAIG J SPENCE | ||||||||||||||
| VP-OPERATIONS & INTERNATIONAL | 172645 | 0 | 20647 | 2287 | 17581 | 13465 | 226625 | 0 | 0 | |||||
| DOUGLAS KITANI | ||||||||||||||
| EXECUTIVE VP/CFO | 267377 | 0 | 0 | 233748 | 47108 | 9967 | 558200 | 0 | 0 | |||||
| MICHELLE T PETERSON | ||||||||||||||
| VP - MEMBERSHIP | 159022 | 0 | 20052 | 1888 | 16037 | 6493 | 203492 | 0 | 0 | |||||
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part I, Line 1a | Certain directors and officers were provided benefits to health and social clubs. In addition, certain directors and officers received first class air travel, travel for companions as well as tax indemnification payments. It is the Organization's policy to treat the above items as taxable compensation and report the applicable amounts to the IRS on Form W-2 or Form 1099-Misc. for the applicable tax year. |
| Part II, Compensation Information | THE COMPENSATION LEVELS AND SALARY RANGES FOR OFFICERS AND CERTAIN EMPLOYEES OF THE ORGANIZATION ARE ESTABLISHED BASED ON COMPETITIVE MARKET DATA OBTAINED THROUGH PERIODIC SALARY SURVEYS PERFORMED BY OUTSIDE COMPENSATION EXPERTS ENGAGED BY THE ORGANIZATION. THESE SURVEYS PROVIDE GUIDANCE FOR ESTABLISHING REASONABLE COMPENSATION RATES AS COMPARED TO COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. ALL POSITIONS ARE EVALUATED AND PLACED IN THE APPROPRIATE GRADES/SALARY RANGES. AN INDIVIDUAL EMPLOYEE'S SALARY, WITHIN THEIR ASSIGNED RANGE, VARIES DEPENDING PRIMARILY UPON EXPERIENCE AND PERFORMANCE. THE ORGANIZATION HAS ADOPTED A "PAY FOR PERFORMANCE" PHILOSOPHY ALLOWING MANAGERS TO AWARD MERIT INCREASES BASED ON AN INDIVIDUAL'S PERFORMANCE AGAINST PRE-ESTABLISHED GOALS. THE ORGANIZATION'S ANNUAL MERIT INCREASE BUDGET IS APPROVED BY THE BOARD OF TRUSTEES BASED ON MARKET SURVEYS. OFFICERS AND CERTAIN EMPLOYEES ALSO PARTICIPATE IN THE ORGANIZATION'S INCENTIVE PAY PROGRAM. TARGET INCENTIVE AMOUNTS, AS A PERCENTAGE OF BASE SALARY, ARE ESTABLISHED BASED ON THE PARTICIPANT'S POSITION. THE ACTUAL BONUS PAID IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM AND THE PRESIDENT BASED ON THEIR ASSESSMENT OF THE PARTICIPANT'S INDIVIDUAL PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST PRE-ESTABLISHED GOALS. THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE REVIEW AND MAKE A FINAL DETERMINATION AS TO THE ACTUAL BONUS AMOUNT PAID TO PARTICIPANTS. NONE OF THE PERSONS MENTIONED ABOVE PARTICIPATE IN THE DELIBERATION OF THEIR COMPENSATION ARRANGEMENT. THE DELIBERATIONS AND DECISIONS OF THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED IN CONTEMPORANEOUS DOCUMENTATION WITH OUR HUMAN RESOURCEs DEPARTMENT. The following individuals received distributions from a 457F deferred compensation Plan and included on Schedule J, Part II, Column B(iii): Melissa Rudinger = $94,424, Robert Moran = $83,900, Philip Boyer = $372,841 and Diana Roberts = $41,490. There were several listed individuals on Schedule J whose compensation and/or benefits changed due to the following: -Philip Boyer, former president: received payment from a retirement plan for his years of service in the amount of $372,841. -Roger Myers, Former CFO: employment ended with aopa in 2011. 2012 earnings include severance and a consulting agreement. the compensation as a consultant and severance was included in 2011 total compensation in column c, as deferred compensation. See column F for amount shown in both years (2012 and 2011). -Robert Moran, Chief Operating Officer: increased due to payment of deferred compensation and accrued severance to be paid in 2013. -Melissa Rudinger, SVP of Government Affairs: compensation and/or benefits increased due to payment of 457f plan in 2012. Douglas Kitani, Chief Financial Officer: Received severance payment during 2012 which is reported in column B(iii). |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOHN YODICE | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SECRETARY | Relationship |
| Amount Of Transaction | 306336 | AmountOfTransaction |
| Description Of Transaction | CORPORATE LEGAL COUNSEL | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part IV, Line 1, John Yodice | Identifier |
| Explanation | John Yodice serves on AOPA's Board as Secretary (non-paid position) as well as is owner of Yodice Associates who provided corporate legal counsel to AOPA. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (22 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| PART VI, SECTION A, LINE 6 AND 7A | At annual meeting of members, AOPA members in good standing are entitled to vote for the AOPA Board of Trustees. AOPA members are entitled to one vote. Each member entitled to vote may do so either in person or by written proxy. | |
| PART VI, SECTION B, LINE 11A&B | IN CONJUNCTION WITH GRANT THORNTON LLP TAX SPECIALISTS, AOPA MANAGEMENT REVIEWS THE FORM 990 WITH THE AUDIT COMMITTEE PRIOR TO PRESENTING THE RETURN TO OUR BOARD OF TRUSTEES FOR REVIEW. | |
| PART VI, SECTION B, LINE 12C | THE AIRCRAFT OWNERS & PILOTS ASSOCIATION'S BOARD IS PROVIDED A WRITTEN "Code of Ethics, CONFLICT OF INTEREST QUESTIONNAIRE AND DISCLOSURE FORM" ("FORM"). THE FORM REQUIRES PERSONS COVERED (OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES) TO ANNUALLY DISCLOSE AND UPDATE THE FORM AND PROVIDE TO LEGAL COUNSEL INTERESTS THAT COULD GIVE RISE TO CONFLICT(S). LEGAL COUNSEL REVIEWS THE ANNUAL DISCLOSURES BY ALL COVERED PERSONS. DISCLOSURES ARE REGULARY MONITORED BY COUNSEL, ANY POTENTIALLY CONFLICTING OR OTHERWISE QUESTIONABLE RESPONSES ARE FLAGGED AND THE ETHICS POLICY IS ENFORCED. | |
| PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THE PRESIDENT IS SET BY THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE AND CONTRACTUALLY CONFIRMED THROUGH AN EMPLOYMENT AGREEMENT BETWEEN THE BOARD AND THE INCUMBENT. THE BASE SALARY FOR THIS POSITION MAY BE ADJUSTED BY THE BOARD FROM TIME TO TIME AT ITS SOLE DISCRETION. THE PRESIDENT IS ALSO CONSIDERED ANNUALLY BY THE BOARD FOR AN INCENTIVE BONUS WHICH IS A PERCENT OF BASE SALARY. THE ACTUAL BONUS PAID IS DETERMINED BY THE BOARD BASED ON ITS ASSESSMENT OF THE PRESIDENT'S PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST APPROPRIATE GOALS SET BY THE COMPENSATION COMMITTEE AND THE PRESIDENT. PERIODIC INDEPENDENT REVIEWS OF THE PRESIDENT'S COMPENSATION ARE CONDUCTED BY OUTSIDE COMPENSATION EXPERTS TO ENSURE THAT THE COMPENSATION PAID IS REASONABLE BASED ON APPROPRIATE DATA AS TO COMPARABILITY OF COMPENSATION PAID BY SIMILAR ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. THE COMPENSATION LEVELS AND SALARY RANGES FOR OFFICERS AND CERTAIN EMPLOYEES OF THE ORGANIZATION ARE ESTABLISHED BASED ON COMPETITIVE MARKET DATA OBTAINED THROUGH PERIODIC SALARY SURVEYS PERFORMED BY OUTSIDE COMPENSATION EXPERTS ENGAGED BY THE ORGANIZATION. THESE SURVEYS PROVIDE GUIDANCE FOR ESTABLISHING REASONABLE COMPENSATION RATES AS COMPARED TO COMPENSATION PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR POSITIONS OF SIMILAR SCOPE OF RESPONSIBILITY. ALL POSITIONS ARE EVALUATED AND PLACED IN THE APPROPRIATE GRADES/SALARY RANGES. AN INDIVIDUAL EMPLOYEE'S SALARY, WITHIN THEIR ASSIGNED RANGE, VARIES DEPENDING PRIMARILY UPON EXPERIENCE AND PERFORMANCE. THE ORGANIZATION HAS ADOPTED A "PAY FOR PERFORMANCE" PHILOSOPHY ALLOWING MANAGERS TO AWARD MERIT INCREASES BASED ON AN INDIVIDUAL'S PERFORMANCE AGAINST PRE-ESTABLISHED GOALS. THE ORGANIZATION'S ANNUAL MERIT INCREASE BUDGET IS APPROVED BY THE BOARD OF TRUSTEES BASED ON MARKET SURVEYS. OFFICERS AND CERTAIN EMPLOYEES ALSO PARTICIPATE IN THE ORGANIZATION'S INCENTIVE PAY PROGRAM. TARGET INCENTIVE AMOUNTS, AS A PERCENTAGE OF BASE SALARY, ARE ESTABLISHED BASED ON THE PARTICIPANT'S POSITION. THE ACTUAL BONUS PAID IS PROPOSED BY THE EXECUTIVE MANAGEMENT TEAM AND THE PRESIDENT BASED ON THEIR ASSESSMENT OF THE PARTICIPANT'S INDIVIDUAL PERFORMANCE AND THAT OF THE ORGANIZATION AGAINST PRE-ESTABLISHED GOALS. THE BOARD OF TRUSTEES AND COMPENSATION COMMITTEE REVIEW AND MAKE A FINAL DETERMINATION AS TO THE ACTUAL BONUS AMOUNT PAID TO PARTICIPANTS. NONE OF THE PERSONS MENTIONED ABOVE PARTICIPATE IN THE DELIBERATION OF THEIR COMPENSATION ARRANGEMENT. THE DELIBERATIONS AND DECISIONS OF THESE COMPENSATION ARRANGEMENTS ARE MAINTAINED IN CONTEMPORANEOUS DOCUMENTATION WITH OUR HUMAN RESOURCEs DEPARTMENT. | |
| PART VI, SECTION B, LINE 16b | The organization does have a written management policy to evaluate all contracts & agreements, to ensure that all contract and joint venture arrangements are in accordance with federal, state and local laws and related regulations. In addition, all contracts and joint venture agreements are required to be reviewed by the organization's general counsel. | |
| PART VI, SECTION C, LINE 18 & 19 | THE ORGANIZATION DOES MAKE AVAILABLE ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, FORM 990 RETURNS, AND FORM 1024 TO THE GENERAL PUBLIC ALTHOUGH IT DOES NOT MAKE AVAILABLE ITS GOVERNING DOCUMENTS EXCEPT TO THE EXTENT REQUIRED BY LAW. THE PUBLIC CAN RECEIVE COPIES BY CONTACTING THE ORGANIZATION'S HEADQUARTERS. COPIES OF THE RETURNS CAN BE OBTAINED AT WWW.AOPA.ORG/ABOUT-AOPA/GOVERNANCE AND WWW.GUIDESTAR.ORG. | |
| Part VII, Hours worked for the AOPA Foundation Inc. | Craig Fuller, Robert Moran, Douglas Kitani, Erica Saccoia and Timothy Fortune are/were full-time employees of Aircraft Owners & Pilots Association (AOPA), although they devote approximately ten hours per week to the related 501(c)(3) public charity organization: The AOPA Foundation, Inc. | |
| Part XI, Reconciliation of Net Assets, Line 9 | Other changes in net assets of $2,770,459 represent Dividends from Subsidiaries and a merger of AOPA Membership Publication's Inc at 12/31/12. | |
| Part VI, Section A, Line 4 | The Bylaws were changed & adopted on September 7, 2012 to change the definition of "Membership Qualification" to "The members of this corporation shall consist of individuals who hold, or have held, a pilot certificate issued by the certificating agency of the United States of America, as well as individuals who have soloed or owned, or now own, an aircraft, and individuals who have an interest in advancing the cause of general aviation." | |
| Part VI, Section A, Line 2 | THERE ARE TWO TRUSTEES (Mr. Trimble and Mr. Crate) WHO HAVE A BUSINESS RELATIONSHIP OUTSIDE OF AOPA. THESE TWO TRUSTEES ARE PARTNERS IN THE SAME COMPANY. | |
| Part VI, Section A, Trustee Hours | AOPA's Trustees are non-paid and depending on the various committees that these Trustee's devote time to its not feasible to quantify their hours per week. | |
| Part X, Balance Sheet, Column A | Several assets were reclassified at the beginning of the year to better present AOPA's balance sheet. | |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:SUBSIDIARY FEES (NET) TOTAL FEES:2099347 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:PROFESSIONAL CONSULTING TOTAL FEES:774124 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:COMMISSIONS TOTAL FEES:89654 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:AGENCY TEMPS TOTAL FEES:104107 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:MARKETING AGENCY TOTAL FEES:926494 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:MAILING SERVICE TOTAL FEES:971995 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:ART & CREATIVE TOTAL FEES:222417 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:PURCHASED SERVICES-OTHER TOTAL FEES:763105 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:VIDEO PRODUCTION TOTAL FEES:34665 | FORM 990 PART IX LINE 11G |
| OTHER FEES FOR SERVICES FOR NON-EMPLOYEES | DESCRIPTION:PERSONNEL PLACEMENT & AGENCY TOTAL FEES:112838 | FORM 990 PART IX LINE 11G |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| THE AOPA FOUNDATION INC | ||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 208817225 | CHARITABLE | MD | 501C3 | 7 | AOPA | true |
| AOPA POLITICAL ACTION COMMITTEE | ||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 563014117 | PAC | 527 | N/A | AOPA | true | |
Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AOPA SERVICE CORPORATION | ||||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 530211507 | MARKETING | DC | NA | C CORP | 6854665 | 6413536 | 1.00000 | true |
| AOPA MEMBERSHIP PUBLICATIONS INC | ||||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 522055960 | MAGAZINES | MD | NA | C CORP | 17160437 | 3048077 | 1.00000 | true |
| AOPA INSURANCE AGENCY | ||||||||||||
| 1995 MIDFIELD ROAD | WICHITA | KS | 67209 | 521813554 | INSURANCE | MD | NA | C CORP | 6532045 | 5386753 | 1.00000 | true |
| AOPA FLIGHT TECHNOLOGIES INC | ||||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 454565150 | AVIATION PRODUCTS | DE | NA | C CORP | 22838 | -204425 | 1.00000 | true |
| AOPA HOLDINGS CORPORATION | ||||||||||||
| 421 AVIATION WAY | FREDERICK | MD | 21701 | 461036265 | Holdings Company | DE | NA | C CORP | 0 | 273207 | 1.00000 | true |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | true | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (17 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| THE AOPA FOUNDATION INC | ||
| C | 234900 | FMV |
| AOPA SERVICE CORPORATION | ||
| M | 240000 | FMV |
| AOPA MEMBERSHIP PUBLICATIONS INC | ||
| M | 8084013 | FMV |
| THE AOPA FOUNDATION INC | ||
| N,O,Q | 3865381 | FMV |
| AOPA POLITICAL ACTION COMMITTEE | ||
| Q | 74962 | FMV |
| AOPA SERVICE CORPORATION | ||
| N,Q | 1995546 | FMV |
| AOPA INSURANCE AGENCY | ||
| Q | 3249414 | FMV |
| AOPA MEMBERSHIP PUBLICATIONS INC | ||
| J,N,Q | 7756168 | FMV |
| AOPA SERVICE CORPORATION | ||
| R | 6334994 | FMV |
| AOPA MEMBERSHIP PUBLICATIONS INC | ||
| R | 77059 | FMV |
| THE AOPA FOUNDATION INC | ||
| R | 778663 | FMV |
| AOPA INSURANCE AGENCY | ||
| E | 1250000 | FMV |
| AOPA SERVICE CORPORATION | ||
| E | 850000 | FMV |
| AOPA HOLDINGS CORPORATION | ||
| N,Q | 1159924 | FMV |
| AOPA FLIGHT TECHNOLOGIES INC | ||
| N,Q | 406012 | FMV |
| AOPA INSURANCE AGENCY | ||
| F | 500000 | FMV |
| AOPA SERVICE CORPORATION | ||
| F | 1495655 | FMV |
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