Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $5,156,317

• 2a · Program service revenue: MEMBERSHIP DUES

  total $316,015,303 · related or exempt $316,015,303

• 2b · Program service revenue: PUBLICATIONS

  total $2,912,572 · related or exempt $2,773,403 · unrelated business $139,169

• 2c · Program service revenue: MEMBER BENEFITS

  total $913,212 · related or exempt $913,212

• 3 · Investment income

  total $12,956,858 · excluded $12,956,858

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $57,388 · excluded $57,388

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $120,570,879 · other assets $89,174

• 7b · Less cost or other basis and sales expenses

  securities $120,331,449 · other assets $17,337

• 7c · Gain or loss

  securities $239,430 · other assets $71,837

• 7d · Net gain or loss

  total $311,267 · excluded $311,267

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: MISCELLANEOUS

  total $1,958,507 · excluded $1,958,507

• 11e · Other revenue, total

  $1,958,507

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $228,266

• 2 · Grants to domestic individuals

  total $18,000

• 3 · Grants to foreign organizations and individuals

  total $116,674

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $11,142,260

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $57,310,018

• 8 · Pension plan contributions

  total $9,382,236

• 9 · Other employee benefits

  total $10,547,702

• 10 · Payroll taxes

  total $4,066,500

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $797,136

• 11c · Fees: accounting

  total $413,032

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $229,889

• 11g · Fees: other

  total $11,097,744

• 12 · Advertising and promotion

  total $1,149,423

• 13 · Office expenses

  total $4,684,831

• 14 · Information technology

  total $4,337,300

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $10,322,945

• 17 · Travel

  total $20,152,375

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $10,327,720

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $2,819,326

• 23 · Insurance

  total $2,586,828

• 24a · Other expenses: FLIGHT PAY LOSS

  total $84,452,842

• 24b · Other expenses: PER CAPITA DUES

  total $1,699,182

• 24c · Other expenses: PUBLICATIONS/SUBSCRIPTIONS

  total $896,700

• 24d · Other expenses: REPAIRS & MAINTENANCE

  total $470,657

• 24e · All other expenses

  total $1,095,799

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,045 · end of year $1,334

• 2 · Savings and temporary cash investments

  beginning of year $16,845,988 · end of year $37,519,456

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $12,451,137 · end of year $17,072,894

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $2,680,833 · end of year $2,673,509

• 8 · Inventories for sale or use

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $4,610,885 · end of year $3,901,409

• 10a · Land, buildings and equipment: cost or other basis

  $34,513,788

• 10b · Land, buildings and equipment: accumulated depreciation

  $19,057,170

• 10c · Land, buildings and equipment, net

  beginning of year $14,193,265 · end of year $15,456,618

• 11 · Investments: publicly traded securities

  beginning of year $303,628,842 · end of year $386,462,756

• 12 · Investments: other securities

  beginning of year $77,937,192 · end of year $96,819,895

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $43,023,769 · end of year $43,139,547

• 17 · Accounts payable and accrued expenses

  beginning of year $69,875,170 · end of year $87,082,843

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $64,602,503 · end of year $62,306,986

• 27 · Net assets without donor restrictions

  beginning of year $340,896,283 · end of year $453,657,589

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 1A

HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: A NATIONAL OFFICER WHO INCURS EXPENSES WHEN THEY MAINTAIN A PRIMARY RESIDENCE OUTSIDE OF THE WASHINGTON, DC AREA IS REIMBURSED FOR APPROPRIATE HOUSING, MEALS, AND INCIDENTAL EXPENSES WHILE IN THE WASHINGTON, DC AREA AND TRANSPORTATION BETWEEN HIS/HER PRIMARY RESIDENCE OUTSIDE THE WASHINGTON, DC AREA AND WASHINGTON, DC. THIS POLICY HAS BEEN APPROVED BY THE ALPA BOARD OF DIRECTORS. AMOUNTS PROVIDED ARE REPORTED AS TAXABLE TO THE RECIPIENT. DISCRETIONARY SPENDING ACCOUNT: THE NATIONAL OFFICERS RECEIVE A MONTHLY PAYMENT FOR REIMBURSEMENT OF EXTRAORDINARY EXPENSES, BOTH PERSONAL AND BUSINESS, ASSOCIATED WITH SERVICES IN AN ALPA NATIONAL OFFICER POSITION NOT UNDER AN ACCOUNTABLE PLAN. THIS PAYMENT WAS APPROVED BY THE ALPA BOARD OF DIRECTORS.

SCHEDULE J, PART I, LINE 4A

RECEIVED A SEVERANCE PAYMENT OR CHANGE-OF-CONTROL PAYMENT: JOSEPH DEPETE, FORMER PRESIDENT, RECEIVED A SEVERANCE PAYMENT OF $189,484 THAT WAS INCLUDED IN HIS 2023 W-2.

SCHEDULE J, PART I, LINE 4B

PARTICIPATE IN OR RECEIVE PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: TAXABLE COMPENSATION OF $45,527 FOR KELLY COLLIE CAME FROM A NONQUALIFED DEFERRED COMPENSATION PLAN.

SCHEDULE J, PART II

PRESIDENT'S REPORTABLE COMPENSATION: THE PRESIDENT'S REPORTABLE COMPENSATION INCLUDES SALARY AND TAXABLE ALLOWANCES. THE COMPENSATION PACKAGE WAS REVIEWED AND APPROVED BY THE ALPA BOARD OF DIRECTORS.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• KITTY HAWK INSURANCE CO LTD

  C CORP · CAPTIVE INS. · BD · 100% owned · share of income $1,396,414 · share of assets $12,291,402 · controlled entity

  Directly controlled by ALPA

• ALPA CANADA INSURANCE TRUST

  TRUST · VEBA · CA

  Directly controlled by NA

• AIR CANADA PILOTS BENEFITS TRUST FUND

  TRUST · VEBA · CA

  Directly controlled by NA