Skip to content
Nonprofiteer
← INDEPENDENT PILOTS ASSOCIATION

Form 990 for tax year 2024

Filed by INDEPENDENT PILOTS ASSOCIATION.

Totals

Total revenue
$16,243,627
Total expenses
$17,838,458
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$15,337,775
Investment income
$738,149
Other revenue
$167,703
Total assets, end of year
$23,621,788
Total liabilities, end of year
$4,394,528
Net assets or fund balances, end of year
$19,227,260
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$0

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Membership Dues

    total $15,332,950 · related or exempt $15,332,950

  • 2b · Program service revenue: Initiation Fee Income

    total $4,825 · related or exempt $4,825

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $639,975 · excluded $639,975

  • 6a · Gross rents

    real property $229,802

  • 6b · Less rental expenses

    real property $99,280

  • 6c · Rental income or loss

    real property $130,522 · personal property $0

  • 6d · Net rental income or loss

    total $130,522 · excluded $130,522

  • 7a · Gross sales of assets other than inventory

    securities $5,453,834 · other assets $1,966

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

    securities $5,355,604 · other assets $2,022

  • 7c · Gain or loss

    securities $98,230 · other assets -$56

  • 7d · Net gain or loss

    total $98,174 · excluded $98,174

  • 11a · Other revenue: Advertising

    total $29,372 · unrelated business $29,372

  • 11b · Other revenue: Miscellaneous income

    total $7,809 · related or exempt $7,809

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $37,181

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $4,205,164

  • 7 · Other salaries and wages

    total $6,532,763

  • 8 · Pension plan contributions

    total $1,193,818

  • 9 · Other employee benefits

    total $1,513,268

  • 10 · Payroll taxes

    total $538,222

  • 11b · Fees: legal

    total $25,041

  • 11c · Fees: accounting

    total $70,613

  • 11d · Fees: lobbying

    total $254,400

  • 11f · Fees: investment management

    total $52,498

  • 11g · Fees: other

    total $1,179,400

  • 12 · Advertising and promotion

    total $6,000

  • 13 · Office expenses

    total $172,751

  • 14 · Information technology

    total $97,924

  • 16 · Occupancy

    total $191,324

  • 17 · Travel

    total $1,195,964

  • 19 · Conferences, conventions and meetings

    total $182,149

  • 22 · Depreciation, depletion and amortization

    total $254,091

  • 23 · Insurance

    total $167,194

  • 24a · Other expenses: Flight Times and IPNN

    total $5,874

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,704,831 · end of year $658,393

  • 2 · Savings and temporary cash investments

    beginning of year $2,912,438 · end of year $1,208,420

  • 4 · Accounts receivable

    beginning of year $645,528 · end of year $773,091

  • 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

  • 9 · Prepaid expenses and deferred charges

    beginning of year $192,744 · end of year $161,250

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

    $8,965,114

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

    $6,542,808

  • 10c · Land, buildings and equipment, net

    beginning of year $2,263,413 · end of year $2,422,306

  • 11 · Investments: publicly traded securities

    beginning of year $14,504,437 · end of year $15,861,921

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $2,317,607 · end of year $2,536,407

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,088,010 · end of year $2,131,934

  • 19 · Deferred revenue

    beginning of year $17,621 · end of year $100

  • 21 · Escrow or custodial account liability

    beginning of year $2,043,696 · end of year $2,262,494

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $20,391,671 · end of year $19,227,260

Mission and programs · 2024

Mission

The Independent Pilots Association (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.

  • CONTRACT IMPLEMENTATION CONTINUES OVER THE TERM OF A CONTRACT, AS THE PARTIES TO THE CONTRACT INTERPRET, DISCUSS AND AGREE UPON THE INTENT OF THE CONTRACT LANGUAGE.

  • ENFORCEMENT OF THE CONTRACT IS AN ONGOING SERVICE TO THE MEMBERSHIP AND INCLUDES THE FORMAL SYSTEM OF HEARINGS USED TO DEFEND THE CONTRACT. CASES ADVANCE THROUGH AN ESCALATING SERIES OF HEARINGS, BEGINNING WITH GRIEVANCE, THEN TO SYSTEM BOARD AND POSSIBLY TO ARBITRATION.

  • AN ONGOING SERVICE IS THE PURSUIT OF AIRLINE INDUSTRY SAFETY INITIATIVES THAT SERVE TO PROTECT THE MEMBERSHIP.

As filed on the 2024 return.

Listed in Part VII

  • Derek Bell

    At Large Representative #1

    Total calculated
    $646,449
    From this org
    $646,449
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $646,449
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $646,449

  • Lyndon Shumaker

    Secretary

    Total calculated
    $659,668
    From this org
    $659,668
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $659,668
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $659,668

  • Michael Major

    Treasurer

    Total calculated
    $660,407
    From this org
    $660,407
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $660,407
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $660,407

  • Robert Travis

    President

    Total calculated
    $678,418
    From this org
    $678,418
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $678,418
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $678,418

  • Steven Whyte

    Vice-President

    Total calculated
    $659,447
    From this org
    $659,447
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $659,447
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $659,447

  • William Brian Norris

    At-Large Representative #2

    Total calculated
    $661,194
    From this org
    $661,194
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $661,194
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $661,194

  • Joe Mills

    General Counsel

    Total calculated
    $239,581
    From this org
    $193,406
    From related orgs
    $0
    Other
    $46,175
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $193,406
    Bonus
    $0
    Other
    $0
    Deferred
    $36,089
    Nontaxable benefits
    $10,086
    Filer's total
    $239,581

  • Brian Gaudet

    Public Affairs

    Total calculated
    $308,909
    From this org
    $206,022
    From related orgs
    $0
    Other
    $102,887
    Hours/week
    20

    Schedule J breakdown matched by us

    Base
    $206,022
    Bonus
    $0
    Other
    $0
    Deferred
    $39,081
    Nontaxable benefits
    $63,806
    Filer's total
    $308,909

  • Carrie James

    Attorney

    Total calculated
    $288,475
    From this org
    $209,775
    From related orgs
    $0
    Other
    $78,700
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $209,775
    Bonus
    $0
    Other
    $0
    Deferred
    $40,662
    Nontaxable benefits
    $38,038
    Filer's total
    $288,475

  • Jeff Bauer

    Attorney

    Total calculated
    $324,950
    From this org
    $247,971
    From related orgs
    $0
    Other
    $76,979
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,971
    Bonus
    $0
    Other
    $0
    Deferred
    $46,250
    Nontaxable benefits
    $30,729
    Filer's total
    $324,950

  • Paul Vislosky

    Safety Director

    Total calculated
    $286,250
    From this org
    $222,664
    From related orgs
    $0
    Other
    $63,586
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $213,316
    Bonus
    $0
    Other
    $9,348
    Deferred
    $41,374
    Nontaxable benefits
    $22,212
    Filer's total
    $286,250

  • William C Trent

    Of Counsel

    Total calculated
    $392,146
    From this org
    $294,350
    From related orgs
    $0
    Other
    $97,796
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $294,350
    Bonus
    $0
    Other
    $0
    Deferred
    $55,047
    Nontaxable benefits
    $42,749
    Filer's total
    $392,146

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

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.
Schedule J, Part II SUPPLEMENTAL INFORMATION
Through the union business settlement process, IPA reimburses UPS for hourly, premium pay, and benefits (health insurance, retirement, sick time, vacation time and payroll taxes) for UPS pilots who drop scheduled trips in order to conduct IPA union business. The amounts reimbursed to UPS for 2024 for each Interested Party individual was: Derek Bell: $627,130 Michael Major: $640,971 William Brian Norris: $641,318 Lyndon Shumaker: $640,450 Robert Travis: $640,450 Stephen Whyte: $640,450 TOTAL: $3,830,768

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • IPA REACH FOR KIDS

    501(c)(3) · CONDUCTS ANNUAL CHARITY FUNDRAISER. PROCEEDS GO TO LOCAL CHARITY THAT ASSISTS CHILDREN. · KY

    Directly controlled by NA

  • Independent Pilots Association PAC (IPAC)

    527 · Segregated Fund · KY

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.1
Source object
202513189349304331

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.