2024-06-10T14:36:01-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 582308503 DELTA PILOTS MUTUAL AID INC DELT 4045599421 100 HARTSFIELD CENTRE PKWY 630 ATLANTA GA 30354 NATHAN BUTCHER TREASURER 4045599421 2024-05-30 1 NATHAN BUTCHER 999009999 1 PAMELA D HARDISTER CPA P00240127 7703948000 2024-05-30 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z NATHAN BUTCHER 100 HARTSFIELD CENTRE PKWY 630 ATLANTA GA 30354 64415147 0 X WWW.DPMA.ORG X 1996 GA THE ORGANIZATION'S MISSION IS TO AFFORD FINANCIAL AID TO ITS MEMBERS IN THE EVENT OF A LOSS OF EARNING POWER THROUGH DEATH, SICKNESS OR DISABILITY WHILE EMPLOYED BY DELTA AIR LINES, INC. 14 9 8 15 0 0 0 0 21959820 40144228 -591845 1420608 24389 24043 21392364 41588879 0 0 23251470 18360861 449780 516577 0 0 0 1142261 1421039 24843511 20298477 -3451147 21290402 26222066 49384176 383938 292586 25838128 49091590 THE ORGANIZATION'S MISSION IS TO AFFORD FINANCIAL AID TO ITS MEMBERS IN THE EVENT OF LOSS OF EARNINGS POWER THROUGH DEATH, DISABILITY OR SICKNESS OF A MEMBER WHILE EMPLOYED BY DELTA AIR LINES. 0 0 THE ORGANIZATION PROVIDED DISABILITY PAYMENTS TO 677 OF ITS MEMBERS DURING 2023. IT PROVIDED DEATH BENEFITS TO THE BENEFICIARIES OF 7 OF ITS MEMBERS DURING 2023. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 0 1 8 1 0 0 0 0 0 0 0 0 X 14 9 0 1 1 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X X DPMA CHAIRMAN 4045599421 100 HARTSFIELD CENTRE PARKWAY SUITE ATLANTA GA 30354 STEVE BRUCE CHAIR 42.00 X X 0 0 0 CHRISTY HOLLIDAY VICE CHAIR 16.00 X X 0 0 0 NATHAN BUTCHER TREASURER 13.00 X X 0 0 0 MARK O'BRIEN ASSISTANT TREASURER 10.00 X X 0 0 0 ANDREW OLIPHANT SECRETARY 2.00 X X 0 0 0 MICHAEL ALBERT TRUSTEE 8.00 X 0 0 0 LINDSEY BURNS TRUSTEE 5.00 X 0 0 0 GRAYSON GROVE TRUSTEE 6.00 X 0 0 0 STEVE NORTON TRUSTEE 1.00 X 0 0 0 SERGEY OBABKOV TRUSTEE 10.00 X 0 0 0 JAIME PEARSON TRUSTEE 4.00 X 0 0 0 DOUG PRATT TRUSTEE 12.00 X 0 0 0 PAUL SCHILLING TRUSTEE 9.00 X 0 0 0 JON SHEEHAN TRUSTEE 9.00 X 0 0 0 JUDE VICK TRUSTEE (FORMER) 0.00 X 36546 0 0 RHONDA STOKES DIRECTOR OF OPERATIONS 40.00 X 106575 0 25683 143121 0 25683 1 1 0 0 0 MEMBERSHIP DUES 900099 40144228 40144228 40144228 1427642 1427642 24043 24043 22819234 22826268 -7034 -7034 -7034 41588879 40144228 0 1444651 18360861 430436 19150 33034 33957 37088 52300 178345 87314 74243 65993 78824 203011 2596 52288 REIMBURSED FLIGHT PAY 589037 20298477 4601093 5011863 51708 3710 254246 226477 30365 27769 21227870 44094631 311030 246203 26222066 49384176 68119 38684 315819 253902 383938 292586 X 25838128 49091590 25838128 49091590 26222066 49384176 21290402 1963060 0 X X 0 1 X 1 0 38943 11174 27769 215303 215303 0 27769 INVESTMENTS 44094631 F 44094631 LEASE LIABILITIES 253902 253902 X 43527896 1963060 1963060 41564836 24043 24043 41588879 20274434 0 20274434 24043 24043 20298477 PART X, LINE 2: DPMA APPLIED FOR AND RECEIVED A LETTER OF DETERMINATION OF EXEMPT TAX STATUS UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, EFFECTIVE APRIL 1, 2002. PRIOR TO THAT DATE, DPMA WAS CLASSIFIED AS AN INSURANCE COMPANY FOR FEDERAL INCOME TAX PURPOSES, PURSUANT TO A PRIVATE LETTER RULING DATED MARCH 23, 1995, AND WAS TAXABLE UNDER SUBCHAPTER L OF THE INTERNAL REVENUE CODE. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. THE PLAN'S BOARD OF TRUSTEES AND THE PLAN'S COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE, AND THEREFORE, THE PLAN WAS QUALIFIED AND THE RELATED TRUST WAS TAX-EXEMPT AT DECEMBER 31, 2023 AND 2022. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES (ASC 740) REQUIRES THE PLAN'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019. PART XI, LINE 4B AND PART XII, LINE 2D: EXCLUDED PASSIVE ROYALTY INCLUDED ON FORM 990, PART VIII, LINE 12 AND INCLUDED IN TOTAL EXPENSES AND LOSSES PER AUDITED FINANCIAL STATEMENTS. X 0 1 0 0 0 JUDE VICK TRUSTEE (FORMER) 36546 0 0 0 0 0 0 0 0 0 36546 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDED TRAVEL FOR COMPANIONS IN THE AMOUNT OF $3,893.21. FORM 990, PART VI, SECTION A, LINE 3 STAFF TURNOVER REQUIRED A TEMPORARY REDISTRIBUTION OF DUTIES, INCLUDING USING BOARD MEMBERS AND A FORMER BOARD MEMBER AS A CONTRACTOR. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION CREATED A TRAINING COMMITTEE; THUS, ITS ORGANIZATIONAL DOCUMENTS WERE UPDATED, AS PER THE DELTA PILOTS MUTUAL AID, INC., BY-LAWS, AS AMENDED AND RESTATED, EFFECTIVE JANUARY 1, 2024. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS, BUT NO STOCKHOLDERS. ANY DELTA EMPLOYEE WHO IS CLASSIFIED AS A PILOT ON THE DELTA SYSTEM SENIORITY LIST IS ELIGIBLE TO PARTICIPATE AS A MEMBER OF DPMA, SUBJECT TO THE TERMS AND CONDITIONS SET FORTH IN THE DELTA PILOTS MUTUAL AID PLAN. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS DISTRIBUTED ELECTRONICALLY TO BOARD MEMBERS AND IS BRIEFED AT THE Q2 BOARD MEETING FOR APPROVAL PRIOR TO SUBMITTAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD OF TRUSTEE MEMBERS, PILOT RESOURCE TEAM AND EMPLOYEES ARE PROVIDED WITH A COPY OF THIS POLICY AND REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDGMENT AND DISCLOSURE FORM, WITH ANY EXCEPTIONS REVIEWED BY THE CHAIRMAN OF THE BOARD. THE ACKNOWLEDGEMENT AND DISCLOSURE FORM IS UPDATED ANNUALLY BY ALL. ALL ARE BRIEFED ABOUT THE POLICY AT THE FIRST QUARTERLY BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIRMAN AND SECRETARY DETERMINE THE DIRECTOR OF OPERATIONS COMPENSATION, BENCHMARKING SIMILAR POSITIONS AND RESPONSIBILITIES. THE BOARD OF TRUSTEES APPROVES COMPENSATION FOR THE DIRECTOR OF OPERATIONS. THE BOARD CONDUCTS THIS ANNUAL PERFORMANCE EVALUATION OF THE DIRECTOR OF OPERATIONS IN ACCORDANCE WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR PERFORMANCE EVALUATION AND COMPENSATION POLICY. THE DIRECTOR OF OPERATIONS DETERMINES THE STAFF COMPENSATION, BENCHMARKING SIMILAR POSITIONS AND RESPONSIBILITIES. STAFF COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. OFFICERS AND BOARD MEMBERS DO NOT RECEIVE ANY COMPENSATION FROM THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE UNITED STATES DEPARTMENT OF LABOR EMPLOYEE BENEFITS SECURITY ADMINISTRATION EFAST2 WEBSITE, AS WELL AS THROUGH THE ORGANIZATION'S WEBSITE. THE PLAN DOCUMENTS, SAR AND PREVIOUS YEAR FORMS 990 AND 5500 ARE AVAILABLE ON THE DPMA WEBSITE. FORM 990, PART VI, LINE 4: THE ORGANIZATION CREATED A TRAINING COMMITTEE; THUS, ITS ORGANIZATIONAL DOCUMENTS WERE UPDATED, AS PER THE DELTA PILOTS MUTUAL AID, INC., BY-LAWS, AS AMENDED AND RESTATED, EFFECTIVE JANUARY 1, 2024. FORM 990, PART VI, LINE 2: STAFF TURNOVER REQUIRED A TEMPORARY REDISTRIBUTION OF DUTIES, INCLUDING USING BOARD MEMBERS AND A FORMER BOARD MEMBER AS A CONTRACTOR. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES PROVIDES OVERSIGHT OF THE AUDIT. DELTA AIR LINES INC 1030 DELTA BLVD ATLANTA GA 30354 580218548 N/A DE N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 DELTA AIR LINES INC C 40144228 FMV