2024-11-15T14:09:33-06:00 2023-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-01-01 541587464 AIR LINE PILOTS ASSOCIATION INTERNATIONAL RETIREMENT MEDICAL VEBA TRUST % KELLY COLLIE AIRL 7036894110 7950 JONES BRANCH DR Suite 400S MCLEAN VA 22102 KELLY COLLIE PLAN ADMINISTRATOR 7036894110 2024-11-15 true true RICHARD RUVELSON P00234075 3012726000 2023 2024-10-15 13:58:12Z KELLY COLLIE 7950 JONES BRANCH DR400S MCLEAN VA 22102 6582164 false X N/A X 1988 VA ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT TO PROVIDE HEALTH, DENTAL AND VISION BENEFITS TO ELIGIBLE RETIRED EMPLOYEES, THEIR DEPENDENTS & THEIR SPOUSES OF ALPA, INT'L. 0 0 0 0 0 0 0 0 3270616 3537294 1666337 1952091 0 0 4936953 5489385 0 0 2900597 3178001 0 0 0 0 0 0 0 2900597 3178001 2036356 2311384 43055505 49104548 0 0 43055505 49104548 ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT TO PROVIDE HEALTH, DENTAL, VISION AND PRESCRIPTION BENEFITS TO ELIGIBLE RETIRED EMPLOYEES, THEIR DEPENDENTS AND THEIR SPOUSES OF THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL, A TAX - EXEMPT ORGANIZATION false false TO PROVIDE HEALTH, DENTAL, VISION AND PRESCRIPTION BENEFITS TO ELIGIBLE RETIRED EMPLOYEES, THEIR DEPENDENTS AND THEIR SPOUSES OF THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL, A TAX - EXEMPT ORGANIZATION false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true X 0 0 0 false false false false false false false false X 0 0 false false false false false false false true true false false false true false true true true false false false X KELLY COLLIE 7036894110 7950 JONES BRANCH DRIVE SUITE 400S MCLEAN VA 22102 KELLY COLLIE PLAN ADMINISTRATOR 2.0 40.0 X 0 560929 120675 TRUIST TRUSTEE 1.0 0.0 X 0 0 0 0 560929 120675 0 false true false 0 0 EMPLOYER CONTRIBUTIONS 525100 2779489 2779489 PARTICIPANT CONTRIBUTIONS 525100 656607 656607 RDS SUBSIDY 900099 101198 101198 3537294 1619494 1619494 0 0 0 0 0 1425376 1092779 332597 332597 332597 0 0 0 0 0 0 0 0 0 0 5489385 3537294 0 1952091 0 0 0 3178001 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3178001 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 42938868 49067787 115998 34802 0 0 0 0 639 1959 43055505 49104548 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 43055505 49104548 43055505 49104548 43055505 49104548 2311384 3737659 X X false true X false false 0 0 X 9227044 3737659 3737659 5489385 5489385 3178001 3178001 3178001 SCHEDULE D, PART X, LINE 2 - FIN 48 The Internal Revenue Service (the "IRS") has recognized the Trust as exempt from federal income taxation under Section 501(a) of the Internal Revenue Code (the "IRC"), described in Section 501(c)(9), as stated in its latest determination letter in 1991. The IRS stated that the Plan, as then designed, was in compliance with the applicable requirements of the IRC. The Plan has been amended since receiving the determination letter, including the creation of separate sub-trusts for certain participant groups, restatement of the Trust Agreement, and the addition of the Retiree Health Account plan, however, the Plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC. Accordingly, no provision for income taxes has been made. Management of the Plan evaluates tax positions taken and discloses a tax liability if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan Administrator has evaluated the tax positions taken by the Plan and concluded that as of December 31, 2023, and 2022, there are no uncertain positions taken or expected to be taken that would require disclosure of a liability in the financial statements. The Plan is subject to routine audits by taxing and regulatory jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax-related interest or penalties for the years presented in these financial statements. false true false KELLY COLLIE PLAN ADMINISTRATOR 0 392312 0 82278 0 86339 0 77480 0 46005 0 684414 0 0 SCHEDULE J, PART I, LINE 4B KELLY COLLIE COMPENSATION INCLUDED $45,527 FROM A SUPPLMENTAL NONQUALIFIED RETIREMENT PLAN. SCHEDULE J, PART II The plan administrator of the Air Line Pilots Association, International Retirement Medical VEBA Trust was compensated solely by a related organization, the Air Line Pilots Association, International (ALPA). PART V, LINE 1A no 1099s are issued by the plan as payments are only for insurance premiums and benefits. PART VI, SECTION B, LINE 11B - FORM 990 REVIEW PROCESS: The form 990 is reviewed by the senior staff accountants, finance department management staff, benefits specialist, and plan administrator of the Air line Pilots Association, International (ALPA) and provide any feedback to the Independent Certified Public Accountant Firm engaged by the plan to prepare the form 990. The comments are incorporated into the final version of the form 990, which is then filed with the IRS. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY: THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL RETIREMENT MEDICAL VEBA TRUST FOLLOWS THE CONFLICT OF INTEREST POLICY OF ITS RELATED ORGANIZATION, THE AIR LINE PILOTS ASSOCIATION INTERNATIONAL (ALPA). (1) ALPA'S CONFLICT OF INTEREST POLICY IS REVIEWED WITH EMPLOYEES, A WRITTEN COPY IS INCLUDED IN EACH EMPLOYEE NEW HIRE KIT. A COPY IS INCLUDED IN THE EMPLOYEE HANDBOOK, AND THE POLICY IS POSTED ON THE EMPLOYEE STAFF CENTER WEBSITE. THE POLICY PROVIDES EXAMPLES OF SOME OF THE RELATIONSHIPS THAT SHOULD BE AVOIDED. THE POLICY REQUIRES THAT ALL EMPLOYEES AVOID CONFLICTS BETWEEN THEIR PERSONAL INTEREST AND THE MEMBERS OF, OR PERSONS REPRESENTED BY ALPA OR THE INTEREST OF ALPA IN DEALING WITH EMPLOYERS OR WITH SUPPLIERS, CUSTOMERS, AND ALL OTHER ORGANIZATIONS OR INDIVIDUALS SEEKING TO DO BUSINESS WITH ALPA. IF A CONFLICT IS REPORTED, DISCOVERED, OR SUSPECTED, IT IS ADDRESSED FIRST BY THE EMPLOYEE'S SUPERVISOR AND, IF NECESSARY, BY THE HUMAN RESOURCES DEPARTMENT, AND IN EITHER CASE, APPROPRIATE MEASURES ARE TAKEN, WHICH CAN INCLUDE TERMINATON FOR VIOLATION OF THE POLICY. (2) IN ACCORDANCE WITH FEDERAL LABOR LAWS, ALPA IS GOVERNED BY OFFICERS ELECTED FROM AMONG THE MEMBERSHIP. ACCORDINGLY, DECISIONS MADE BY ALPA'S GOVERNING BODIES NECESSARILY AFFECT THE OFFICERS WHO MAKE UP THOSE GOVERNING BODIES, JUST AS THOSE DECISIONS AFFECT THE UNION MEMBERS AS A WHOLE. HOWEVER, SECTION 501(A) OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT (LMRDA), 29 U.S.C. S501(A), STATES THAT OFFICERS AND OTHER UNION REPRESENTATIVES "OCCUPY POSITIONS OF TRUST" WITH RESPECT TO THE UNION AND SO THAT "IT IS, THEREFORE, THE DUTY OF EACH SUCH PERSON, TAKING INTO ACCOUNT THE SPECIAL PROBLEMS AND FUNCTIONS OF A LABOR ORGANIZATION, TO HOLD ITS MONEY AND PROPERTY SOLELY FOR THE BENEFIT OF THE ORGANIZATION AND ITS MEMBERS AND TO MANAGE, INVEST, AND EXPEND THE SAME IN ACCORDANCE WITH ITS CONSTITUTION AND BYLAWS AND ANY RESOLUTIONS OF THE GOVERNING BODIES ADOPTED THEREUNDER, TO REFRAIN FROM DEALING WITH SUCH ORGANIZATION AS AN ADVERSE PARTY OR ON BEHALF OF AN ADVERSE PARTY IN ANY MATTER CONNECTED WITH HIS DUTIES AND FROM HOLDING OR ACQUIRING ANY PECUNIARY OR PERSONAL INTEREST WHICH CONFLICTS WITH THE INTEREST OF SUCH ORGANIZATION, AND TO ACCOUNT TO THE ORGANIZATION FOR ANY PROFIT RECEIVED BY HIM IN WHATEVER CAPACITY IN CONNECTION WITH TRANSACTIONS CONDUCTED BY HIM OR UNDER HIS DIRECTION ON BEHALF OF THE ORGANIZATION." THE RESPONSIBILITIES IMPOSED BY LMRDA SECTION 501(A) MAY BE ENFORCED BY UNION MEMBERS THROUGH SUITS IN FEDERAL COURT, OR BY THE SECRETARY OF LABOR, AND THOSE RESPONSIBILITIES GOVERN THE UNION'S ACTIONS. PART VI, SECTION C, LINE 19 - PUBLIC AVAILABILITY OF INFORMATION: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PART XII, LINE 1 - METHOD OF ACCOUNTING: The financial statements have been prepared using the modified cash basis of accounting, a basis of accounting other than accounting principles generally accepted in the United States of America ("U.S. GAAP"). Contributions and other income are recognized when received rather than when earned and administrative expenses are recognized when paid rather than when the obligation is incurred. Interest income is recorded on the accrual basis, dividends are recorded on the ex-dividend date, changes in fair value of investments are recognized in the period they occur, and benefits are recognized when paid, which is consistent with U.S. GAAP. The financial statements are not intended to present the Plan's net assets available for benefits and the changes in its net assets available for benefits in conformity with U.S. GAAP. AIR LINE PILOTS ASSOCIATION INT'L 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 360710830 LABOR UNION VA 501(C)(5) N/A NA false ALPA EMERGENCY RELIEF FUND INC 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 141936814 CHARITABLE VA 501(C)(3) 12 - TYPE I ALPA false 1625 MASSACHUSETTS AVE NW CORP 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 520946056 RENT PROPERTY VA 501(C)(2) N/A ALPA false AIR LINE PILOTS ASSOCIATION PAC 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 521062313 PAC VA 527 N/A ALPA false ALPA PILOT WELFARE BENEFIT PLAN 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 541775762 VEBA VA 501(C)(9) N/A ALPA false FEDEX PILOTS POST MDCR RTR PM REIM PLAN 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 651297729 VEBA VA 501(C)(9) N/A ALPA false HAWAIIAN PILOTS POST MEDICARE HEALTH 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 821580173 VEBA HI 501(C)(9) N/A ALPA false ALPA RETIREE HLTH PLN FOR JETBLUE PILOTS 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 320584293 VEBA VA 501(C)(9) N/A ALPA false 304 PENNSYLVANIA AVENUE CORP 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 611890518 RENT PROPERTY DC 501(C)(2) N/A ALPA false KITTY HAWK INSURANCE COMPANY LTD CONTINENTAL BUILIDNG 25 CHURCH ST HAMILTON BD HM12 CAPTIVE INSUR BD ALPA C CORP false ALPA CANADA INSURANCE TRUST 360 ALBERT STREET SUITE 1210 OTTAWA ONTARIO CA K1R 7X7 VEBA CA NA TRUST false AIR CANADA PILOTS BENEFITS TRUST FUND 5935 Airport Road 600 Mississauga Ontario CA L4V 1W5 VEBA CA NA TRUST false false false false false false false false false false false false true true true true false false false false