2026-04-21T14:59:34-05:00 2025-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2025-01-01 141936814 ALPA EMERGENCY RELIEF FUND INC % THE ORGANIZATION ALPA 7036892270 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 KENNETH REINERT TREASURER 7036892270 2026-04-20 true THOMAS PARISI P00013287 3012726000 2025 2025-03-06 01:10:19Z KENNETH REINERT 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 73410 false X WWW.ALPA.ORG/RELIEFFUND X 2005 VA TO PROVIDE GRANTS AND/OR LOANS TO ALPA MEMBERS WHO SUFFER FINANCIAL HARDSHIPS AS A RESULT OF NATURAL AND MAN-MADE DISASTERS. 3 3 0 10 0 0 107444 73410 0 0 0 0 0 0 107444 73410 280550 66500 0 0 0 0 0 0 0 11729 8190 292279 74690 -184835 -1280 870128 868848 0 0 870128 868848 X TO PROVIDE GRANTS AND/OR LOANS TO ALPA MEMBERS AND THEIR DEPENDENTS WHO SUFFER FINANCIAL HARDSHIP AS A RESULT OF NATURAL OR MAN-MADE DISASTERS, INCLUDING FLOODS, HURRICANES, AIR CRASHES, TORNADOES, EARTHQUAKES, LANDSLIDES, FIRES, DROUGHT, OR CIVIL DISTURBANCES. false false 66500 66500 0 TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF GRANTS TO 18 MEMBERS DURING 2025. 66500 true true false false false false false false false false false false false false false true false true false false false false false false false false false false true false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 3 3 false false false false true true false true false false false true true true true false false false false false AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X THE ORGANIZATION 7036892270 7950 JONES BRANCH DRIVE SUITE 400S MCLEAN VA 22102 X NATHAN HILLARD PRESIDENT/DIRECTOR 1.0 0.0 X X 0 0 0 KENNETH REINERT TREASURER/DIRECTOR 1.0 0.0 X X 0 0 0 KATHI HURST SECRETARY/DIRECTOR 1.0 0.0 X X 0 0 0 0 0 0 0 false false false 0 8227 65183 73410 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 73410 0 0 0 0 62000 62000 4500 4500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66 66 0 0 0 0 0 0 0 0 0 0 LICENSES 2471 2471 BANK FEES 5653 5653 74690 66500 8190 0 870128 868848 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 0 0 0 870128 868848 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 870128 868848 0 0 870128 868848 870128 868848 -1280 X false true X false false X X X 1 AIR LINE PILOTS ASSOCIATION INTERNATIONAL 360710830 10 true 66500 0 1 66500 0 true false true true true false false false false false false false false false false false false true false SCHEDULE A; PART IV, SECTION A, LINE 3B THE SUPPORTED ORGANIZATION, AIR LINE PILOTS ASSOCIATION, INTERNATIONAL (ALPA), IS A TAX EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ALPA EMERGENCY RELIEF FUND PERFORMS AN ANNUAL PRO-FORMA CALCULATION THAT ITS SUPPORTED ORGANIZATION MEETS THE PUBLIC SUPPORT TEST OF 509(A)(2). FOR EACH OF THE THREE PRIOR YEARS, THE IRC 509(A)(2) CALCULATION YIELDED A PUBLIC SUPPORT PERCENTAGE IN EXCESS OF 95% (DERIVED FROM APPROXIMATELY 72,000 MEMBERS' MEMBERSHIP DUES). ALPA EMERGENCY RELIEF FUND MAINTAINS A COPY OF ITS SUPPORTED ORGANIZATION'S IRS DETERMINATION LETTER ON FILE, ALONG WITH THE PRO-FORMA CALCULATION. SCHEDULE A; PART IV, SECTION A, LINE 3C ALPA EMERGENCY RELIEF FUND ONLY MAKES GRANTS AND/OR LOANS TO MEMBERS OF ITS SUPPORTED ORGANIZATION, AIR LINE PILOTS ASSOCIATION, INTERNATIONAL (ALPA) AND THEIR DEPENDENTS FOR CHARITABLE PURPOSES. MEMBERS OF ALPA WHO SUFFER FINANCIAL HARDSHIP AS A RESULT OF A NATURAL OR MAN-MADE DISASTER, SUCH AS A FLOOD, EARTHQUAKE, HURRICANE, TORNADO, LANDSLIDE, FIRE, DROUGHT OR CIVIL DISTURBANCE MUST SUBMIT AN APPLICATION AND DEMONSTRATE A VERIFIED NEED DUE TO A DECLARED DISASTER BEFORE ALPA EMERGENCY RELIEF FUND MAKES ANY DISTRIBUTION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X SCHEDULE D; PART X, LINE 2 The filing organization, ALPA Emergency Relief Fund, Inc. is a related and supporting organization of the Air Line Pilots Association, International ("Association"). The ALPA Emergency Relief Fund, Inc. financial statements were consolidated with the financial statements of the Association and other related entities. The Association's footnote related to ASC 740 in the consolidated audited financial statements is as follows: The Association is exempt from federal income tax under Internal Revenue Code section 501(c)(5), though they are subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. Revenue from investments in partnerships, advertising and consulting is taxable as unrelated business income. The 1625 Massachusetts Avenue, N.W., Corporation and 304 Pennsylvania Avenue Corporation are exempt from federal and state income taxes under Section 501(c)(2) of the Code and state statutes. ALPA Emergency Relief Fund, Inc. is recognized as tax-exempt under Section 501(c)(3) of the Code and is further classified as a public charity under Section 509(a)(3). Kitty Hawk is a foreign corporation incorporated under the laws of Bermuda. ALPA-PAC is an organization exempt from income tax under Section 527 of the Code, except for federal and state income tax on investment income. The Association and subsidiaries have processes presently in place to ensure the maintenance of its tax exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management of the Association and subsidiaries has determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements. In addition, there have been no tax related interest or penalties for the periods presented in these consolidated financial statements. Should such penalties and interest be incurred, the Association's policy is to recognize them as operating expenses. true DISASTER RELIEF ASSISTANCE 16 62000 SCHEDULE I; PART I, LINE 2 The organization does not monitor the use of grant funds once disbursed. FORM 990, PART VI, LINE 6 ALPA EMERGENCY RELIEF FUND HAS ONE MEMBER, AIR LINE PILOTS ASSOCIATION, INTERNATIONAL. FORM 990, PART VI, LINES 7A & 7B THE MEMBER HAS ALL POWER AND RIGHT TO APPOINT DIRECTORS, REMOVE DIRECTORS, AMEND THE ARTICLES OF INCORPORATION OR BYLAWS AND DISSOLVE THE CORPORATION. FORM 990 PART VI, LINE 8B ALPA EMERGENCY RELIEF FUND, INC. HAS NO OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, LINE 11B THE RETURN IS REVIEWED BY THE FINANCE DEPARTMENT AND LEGAL STAFF OF THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL AND THEN FORWARDED TO THE DIRECTORS OF THE FUND. AFTER COMMENTS AND ANY NECESSARY REVISIONS, A NEW COPY OF THE FORM 990 IS CIRCULATED FOR APPROVAL AND THEN AUTHORIZATION TO FILE IS SIGNED BY THE TREASURER. FORM 990, PART VI, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS REGULARLY MONITORED AND ENFORCED FOR COMPLIANCE. THE POLICY REQUIRES THAT A CONFLICT OF INTEREST DISCLOSURE FORM CONSISTENT WITH BEST GOVERNANCE PRACTICES AND INTERNAL REVENUE SERVICE GUIDELINES BE CIRCULATED TO DIRECTORS AND OFFICERS. THE BOARD OF DIRECTORS REQUIRES FULL DISCLOSURE OF ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST ANNUALLY. EACH INDIVIDUAL MUST DISCLOSE ANY AND ALL FACTS THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST WHENEVER SUCH ACTUAL OR POTENTIAL CONFLICT OCCURS. THE BOARD OF DIRECTORS EVALUATES AND DETERMINES WHETHER OR NOT A CONFLICT OF INTEREST EXISTS, AND WHETHER OR NOT SUCH CONFLICT MATERIALLY AND ADVERSELY AFFECTS THE INTERESTS OF THE ORGANIZATION. AN INDIVIDUAL WHOSE POTENTIAL CONFLICT IS UNDER REVIEW MAY NOT DEBATE, VOTE OR OTHERWISE PARTICIPATE IN THE DETERMINATION DISCUSSION. IF THE BOARD DETERMINES THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST DOES EXIST, THE BOARD IS RESPONSIBLE FOR DETERMINING AN APPROPRIATE REMEDY. FORM 990, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. 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 THE 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 RETIREMENT MEDICAL VEBA TRUST 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 541587464 VEBA VA 501(C)(9) 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 BUILDING 25 CHURCH ST HAMILTON BD HM12 CAPTIVE INS. BD ALPA C CORP false ALPA CANADA INSURANCE TRUST 360 ALBERT STREET SUITE 1510 OTTAWA ONTARIO CA K1R 7X7 VEBA CA N/A TRUST false AIR CANADA PILOTS BENEFITS TRUST FUND 5935 AIRPORT ROAD 600 MISSISSAUGA ONTARIO CA L4V 1W5 VEBA CA NA TRUST false ALPA CANADA ASSET CORP 360 ALBERT STREET SUITE 1510 OTTAWA ONTARIO CA K1R 7X7 HOLDING CORP. CA N/A C CORP false false false true false false false false false false false false false false true true false false false false AIR LINE PILOTS ASSOCIATION INTERNATIONAL C 8227 COST