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TIN:
SCHEDULE O
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is atwww.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Inspection
Name of the organization
Aircraft Owners & Pilots Association
Employer identification number
52-0636210
52-0636210
| Return Reference | Explanation |
|---|---|
| Part III, LINE 1 | 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. |
| Part III, LINE 4A | General aviation pilots throughout the United States rely on the Aircraft Owners and Pilots Association (AOPA) to protect their freedom to fly. As the world's largest aviation member association, 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 five areas: advocacy, pilot community development, education, events, and products 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 to federal agencies such as the Federal Aviation Administration (FAA), Transportation Security Administration (TSA), National Transportation Security Board (NTSB) and others whose decisions and policies affect aviation. 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 hundreds of online and print stories, video segments and press releases annually. AOPA's top federal legislative issues in 2014 included third class medical reform, unlawful stops and searches by Customs and Border Protection, equipage of Automatic Dependent Surveillance - Broadcast technology, integration of Unmanned Aerial Systems into the National Airspace System, transition to an unleaded aviation gasoline and light aircraft certification reform. In addition to AOPA's efforts on the federal level, the Association also has a network of 7 regional managers and over 2,300 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. Throughout 2014, AOPA addressed more than 470 separate state legislative issues across the nation. Amongst them were a number of significant victories for our members, including adoption of a sales tax exemption for aircraft parts and maintenance in Wisconsin, Missouri, and New Mexico, and an expansion of a similar exemption in Indiana. We also eliminated a double aircraft sales tax for home built airplanes in South Dakota and Kansas, and defeated attempts to repeal the maintenance and sales tax exemptions in Massachusetts and increase of property tax on aircraft in Pennsylvania. AOPA lead the way in creating the Washington State Aviation Caucus as a bicameral, bipartisan group for state legislators. The Association also passed amendments to state recreational use statutes in Wisconsin that extend liability protections to aviation uses. Finally, AOPA efforts in 2014 ensures meteorological towers in Washington and Colorado will now be properly marked, making low level flying safer for pilots. Pilots who want to do even more to help support GA and their local airports can join the AOPA Airport Support Network. In 2014, the network continued strong with over 2,300 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. Pilot Community AOPA is also working to ensure the future viability of general aviation by developing and supporting efforts to grow and support the pilot population through the Pilot Community Development (PCD) department. The PCD staff oversees AOPA's initiatives to increase and strengthen the pilot community through a variety of communication and outreach channels including grass-roots and national programs and through participation in air shows and aviation events. Pilot Community Development's main programs include the flying club initiative, the flight training initiative and the Rusty Pilots program. 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. At the end of 2014, there were 580 flying clubs in the AOPA Flying Club Network, over 1,100 flying clubs listed online in the Flying Club Finder and "The Club Connector" monthly newsletter currently exceeded 5,100 subscribers (up from 3,496 at the beginning of 2014). AOPA also continued the work that began several years ago with the Flight Training Student Retention Initiative. The Flight Training Poll was designed to measure the overall performance of a flight school or flight instructor through the eyes of their customers. The poll allows AOPA to identify the highest levels of achievement in the flight training community, with the goal of encouraging others to adopt similar characteristics of success. The top scoring schools and instructors were profiled in the Flight School Business newsletter and Flight Training magazine in order to share ideas and actions that other professionals can apply to enhance their own schools and teaching. The poll was conducted using an online survey process based on AOPA's 2011 research into the optimal flight training experience. Each individual could nominate up to one flight school and one flight instructor per year. Nearly 3,600 individuals completed the poll in 2014, yielding evaluation of 1,447 different flight schools and 1,500 individual instructors (compared to 508 flight schools and 956 flight instructors in 2013). Under the "Flight School Business" brand, an electronic newsletter was sent on a monthly basis and several webinars were held. In 2014, "Flight School Business" held four webinars, with a total attendance of 607. Subscriptions to the newsletter increased by almost 30% in 2014 to 4,600. PCD's newest program, announced in spring of 2014, was the Rusty Pilots initiative. Database analysis showed there are several hundred thousand lapsed pilots in the USA; over 100,000 are currently on AOPA's membership roster. While some can no longer fly for medical reasons, age, family, expense, etc., the vast majority the respondents to the lapsed pilot study retain an interest in one day returning to aviation. However, AOPA found that inactive pilots have large misconceptions about what is actually involved in returning to the skies, As a result, AOPA looked closely at a Saturday morning seminar called "Rusty Pilots" that was developed by Aviation Adventures, an AOPA Excellence award winning flight school with three locations in Virginia. Inactive pilots are sent a direct mail/email promotion inviting them to attend a half day seminar. The seminar provides a safe upbeat re-introduction to aviation, shows how easy the path back is, and covers the ground portion of the flight review so attendees are already on their way back into the air after one afternoon at the airport. In 2014, AO |
| 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, Lines 6 and 7a | At the 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 proxy. |
| PART VI, Section B, Lines 11a and 11b | 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, Lines 15a and 15b | 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 joint venture agreements are required to be reviewed by the organization's general counsel. |
| PART VI, Section C, Lines 18 and 19 | THE ORGANIZATION DOES MAKE AVAILABLE ITS CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, FORM 990 RETURNS, AND FORM 1024 TO THE GENERAL PUBLIC. THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS 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. | Mark Baker, Kenneth Mead, Erica Saccoia and Timothy Fortune are 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. |
| Schedule G | Allegiance Creative Group was paid a total of $133,664 for services during the year for various services. Services for our Membership Marketing totaled $89,664 and Advisor services for our fundraising totaled $44,000. |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:DUES, LICENSES & SUBSCRIPTIONS TOTAL EXPENSES:1951251 PROGRAM SERVICES:1334012 MANAGEMENT AND GENERAL:617239 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:INCOME & PROPERTY TAXES TOTAL EXPENSES:148418 PROGRAM SERVICES:17107 MANAGEMENT AND GENERAL:131311 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:NON-CAP PURCHASES TOTAL EXPENSES:130731 PROGRAM SERVICES:57641 MANAGEMENT AND GENERAL:73090 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:CONTRIBUTIONS/EVENTS TOTAL EXPENSES:422996 PROGRAM SERVICES:416375 MANAGEMENT AND GENERAL:6621 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:395529 PROGRAM SERVICES:391572 MANAGEMENT AND GENERAL:3957 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:RESEARCH & SURVEY TOTAL EXPENSES:110032 PROGRAM SERVICES:104050 MANAGEMENT AND GENERAL:5982 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:-69508 PROGRAM SERVICES:-63207 MANAGEMENT AND GENERAL:-6301 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:COMMISSIONS TOTAL EXPENSES:2286271 PROGRAM SERVICES:2286271 |
| FORM 990 PART IX LINE 24 - OTHER EXPENSES | DESCRIPTION:RECRUITMENT TOTAL EXPENSES:94407 PROGRAM SERVICES:81430 MANAGEMENT AND GENERAL:12977 |
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014
Additional Data
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