Civic Intelligence

National Air Traffic Controllers Association AFL-CIO

990 • Fiscal year 2018 • EIN 52-1522639

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

1325 Massachusetts Avenue NWWashington, DC 20005

(202) 628-5451

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.51x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.13x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2018

Net Margin

7th percentile

-8.1%

Higher net margin than 7% of similar nonprofits.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$401,088

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2018

Asset Growth

3rd percentile

-11%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

5.6%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Down

$7,214,573

Down $926,720 (-11%) from 2017

Net Assets

Down

$3,557,802

Down $2,618,672 (-42%) from 2017

Liabilities

Up

$3,656,771

Up $1,691,952 (+86%) from 2017

Revenue

Up

$27,560,229

Up $1,454,385 (+5.6%) from 2017

Expenses

Up

$29,780,117

Up $3,972,081 (+15%) from 2017

Net Income

Down

-$2,219,888

Down $2,517,696 (-845%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $14,500,779Liabilities 2010: $2,149,426Net Assets 2010: $12,351,3532010Assets 2011: $13,632,185Liabilities 2011: $1,867,287Net Assets 2011: $11,764,8982011Assets 2012: $11,949,931Liabilities 2012: $1,728,558Net Assets 2012: $10,221,3732012Assets 2013: $12,083,284Liabilities 2013: $1,753,850Net Assets 2013: $10,329,4342013Assets 2014: $11,073,302Liabilities 2014: $2,017,556Net Assets 2014: $9,055,7462014Assets 2015: $11,393,755Liabilities 2015: $2,216,712Net Assets 2015: $9,177,0432015Assets 2016: $7,540,440Liabilities 2016: $2,183,470Net Assets 2016: $5,356,9702016Assets 2017: $8,141,293Liabilities 2017: $1,964,819Net Assets 2017: $6,176,4742017Assets 2018: $7,214,573Liabilities 2018: $3,656,771Net Assets 2018: $3,557,8022018Assets 2019: $7,040,573Liabilities 2019: $2,851,652Net Assets 2019: $4,188,9212019Assets 2020: $15,173,468Liabilities 2020: $2,871,206Net Assets 2020: $12,302,2622020Assets 2021: $21,959,320Liabilities 2021: $3,401,803Net Assets 2021: $18,557,5172021Assets 2022: $21,408,502Liabilities 2022: $4,700,801Net Assets 2022: $16,707,7012022Assets 2023: $19,241,976Liabilities 2023: $3,971,648Net Assets 2023: $15,270,3282023Assets 2024: $18,720,802Liabilities 2024: $3,814,248Net Assets 2024: $14,906,5542024

Highlighted filing

2018

Assets$7,214,573
Liabilities$3,656,771
Net Assets$3,557,802

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MExpenses 2010: $23,716,0282010Expenses 2011: $23,429,2192011Expenses 2012: $25,833,2192012Revenue 2013: $23,469,090Expenses 2013: $23,244,387Net Income 2013: $224,7032013Revenue 2014: $24,932,159Expenses 2014: $26,222,975Net Income 2014: -$1,290,8162014Revenue 2015: $24,860,927Expenses 2015: $24,701,523Net Income 2015: $159,4042015Revenue 2016: $26,339,132Expenses 2016: $30,343,351Net Income 2016: -$4,004,2192016Revenue 2017: $26,105,844Expenses 2017: $25,808,036Net Income 2017: $297,8082017Revenue 2018: $27,560,229Expenses 2018: $29,780,117Net Income 2018: -$2,219,8882018Revenue 2019: $28,220,955Expenses 2019: $28,069,827Net Income 2019: $151,1282019Revenue 2020: $28,910,411Expenses 2020: $21,188,890Net Income 2020: $7,721,5212020Revenue 2021: $28,334,535Expenses 2021: $22,398,173Net Income 2021: $5,936,3622021Revenue 2022: $28,549,871Expenses 2022: $29,052,622Net Income 2022: -$502,7512022Revenue 2023: $30,019,345Expenses 2023: $32,504,244Net Income 2023: -$2,484,8992023Revenue 2024: $33,466,231Expenses 2024: $34,333,656Net Income 2024: -$867,4252024

Highlighted filing

2018

Revenue$27,560,229
Expenses$29,780,117
Net Income-$2,219,888
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$27,560,229
Mission and Program Overview

Mission

Labor union representation to advance the status, professionalism and working conditions of air traffic controllers and other aviation-safety-related employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,006,853$4,647,746▼ $359,107
Savings and Temporary Cash Investments$949,566$1,355,097▲ $405,531
Accounts Receivable$1,572,403$669,738▼ $902,665
Land, Buildings, and Equipment, Net$361,436$371,592▲ $10,156
Investments Other Securities$86,477$63,964▼ $22,513
Prepaid Expenses and Deferred Charges$31,449$19,126▼ $12,323
Cash and Non-Interest-Bearing Accounts$2,100$2,100→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$8,141,293$7,214,573▼ $926,720
Other Assets Total$131,009$85,210▼ $45,799
Liabilities
Accounts Payable and Accrued Expenses$1,045,905$2,273,628▲ $1,227,723
Other Liabilities$877,735$1,383,143▲ $505,408
Deferred Revenue$41,179$0▼ $41,179
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,964,819$3,656,771▲ $1,691,952
Net Assets / Fund Balance
Unrestricted Net Assets$6,098,379$3,520,033▼ $2,578,346
Temporarily Rstr Net Assets$78,095$37,769▼ $40,326
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$6,176,474$3,557,802▼ $2,618,672
Total Liabilities and Net Assets / Fund Balance$8,141,293$7,214,573▼ $926,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$240,301$971,938$1,212,239
Other Land Buildings$106,691$424,150$530,841
Leasehold Improvements$24,600$339,384$363,984
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul RinaldiPresidentFT$253,333$158,036$406,369
Patricia GilbertExecutive Vice PresidentFT$244,018$144,772$384,790
Rita GrafGeneral CounselFT$194,345$94,761$291,106
Eugene FreedmannDeputy General CounselFT$189,822$92,556$285,378
Jose CeballosDirector, Gov't AffairsFT$161,426$92,431$254,857
Ryan SmithDirector, Labor RelationsFT$163,863$85,329$251,192
James UllmannDirector, Safety & TechFT$162,245$68,586$231,831
Andrew LeBovidgeRegional V.P.FT$24,000-$24,000
Clinten LancasterRegional V.P.FT$24,000-$24,000
James MarinittiRegional V.P.FT$24,000-$24,000
Bryan ZilonisRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Dean IacopelliRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Douglas PincockRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Hamid GhaffariRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Kevin PetersonRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Michael MacDonaldRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Michael RobicheauRegional V.P. (Thru 8/31/2018)FT$16,000-$16,000
Aaron MerrickRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Christopher DevineRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Curtis HoweRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Edward DeLisleRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Joel OrtizRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Richard SantaRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000
Shawn MacQueenRegional V.P. (Eff 9/1/2018)FT$8,000-$8,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Cesears EntertainmentConventionPO BOX 96118, Las Vegas, NV 89193$1,271,461
Lloyd StudioEvent PlannerNO 2 AMES PLACE DRIVE, St Louis, MO 63124$720,287
Virtual Flight SurgeonsMedical Consultants7000 S YOSEMITE ST STE 110, Centennial, CO 80112$373,000
Aramark Pa Convention CenterFacilities Services1101 ARCH ST, Philadelphia, PA 19107$210,387
Whitmer Worrall LLCConsulting Services1401 H ST NW, Washington, DC 20005$188,100
Revenue and Support

Revenue Composition

Contributions and Grants
$37,046
Program Service Revenue
$27,095,733
Investment Income
$156,633
Other Revenue
$270,817
All Other Contributions
$37,046
Change in Net Assets
$-2,219,888

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,588,732
Revenue Not Reported on Financial Statements
$3,971,497
Revenue Not Reported on Form 990
$-322,538
Other Revenue Adjustments
$3,891,658
Total Revenue per Audited Statements
$23,266,194
Total Revenue per Form 990
$27,560,229
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$19,596,193
Salaries, Compensation, and Employee Benefits$9,053,202
Grants and Similar Amounts Paid$570,722
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel---$7,184,611
Other Salaries and Wages---$4,902,834
Fees for Services Other---$2,159,443
Conferences and Meetings---$1,681,339
Other Employee Benefits---$1,634,590
Advertising---$1,583,880
Occupancy---$1,038,516
Pension Plan Contributions---$1,034,058
Current Officers, Directors, Trustees, and Key Employees---$1,031,160
Office Expenses---$731,104
Benefits to Members---$560,000
Grants to Domestic Orgs---$530,922
Payroll Taxes---$450,560
Information Technology---$442,024
Payments to Affiliates---$283,410
All Other Expenses---$260,272
Other Expenses---$191,863
Insurance---$175,419
Depreciation Depletion---$127,087
Fees for Services Accounting---$113,643
Fees for Service Investment Mgmnt Fees---$68,664
Fees for Services Legal---$58,293
Grants to Domestic Individuals---$39,800
Total Functional Expenses$0$0$0$29,780,117

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$29,780,117
Total Expenses per Audited Statements$25,931,651
Expenses per Audited Statements$25,717,113
Expenses Not Reported on Financial Statements$4,063,004
Other Expense Adjustments$3,983,165
Expenses Not Reported on Form 990$214,538
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Smithsonian InstitutionWashington, DC501(c)(3)SUPPORT NAT'L AIR$500,000
International Brotherhood of BoilermakersKansas City, KS501(c)(5)General Support$10,000
Natca Charitable FoundationWashington, DC501(c)(3)General Support$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Phil BarbarelloFormer Officer of the OrganizationConsultantNo$60,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Dues Rebate Payable$883,143
Donations Payable$500,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 6 - MEMBERS OF THE ORGANIZATION:

The organization is comprised of the dues paying members of the union.

PART VI, SECTION A, LINE 7A - MEMBERS POWER TO ELECT GOVERNING BODY:

The organization is a labor union whose membership elects the members of the national executive board, the organization's governing body.

PART VI, SECTION A, LINE 7B - GOVERANCE DECISIONS RESERVED TO MEMBERS:

All standing rules and policy/position statements enacted by the national executive board shall be presented to the national convention for approval or disapproval. Also, any changes to the national dues of all active members of the association shall be proposed to the national convention by the national executive board after 120 days notice to the membership. Membership dues shall be set by a majority roll call vote at the convention.

PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:

The form 990 is prepared by an independent certified public accounting firm, engaged by the executive board, in which a draft copy of the form 990 is made available to the members of the executive board.

PART VI, SECTION C, LINE 19 - PUBLIC AVAILABILITY OF DOCUMENTS AND F/S:

The organization makes its governing documents and financial statements available to the public upon request.

PART VII, SECTION A, COLUMN B - AVERAGE HOURS PER WEEK:

The organization's regional officers work in faa facilities and spend approximately 35 hours per week between natca and faa activities.

PART VI, SECTION A, LINE 4 - CHANGES TO GOVERNING DOCUMENTS:

Various amendedments were made to the natca constituion, standing rules, and policy & position statements. Request.

Filing and Contact Details

Filer

Filer Name
National Air Traffic Controllers
EIN
52-1522639
In Care Of
% THE ORGANIZATION
Phone
2026285451
Address
1325 MASSACHUSETTS AVENUE NW, WASHINGTON, DC 20005

Signing Officer

Name
Patricia Gilbert
Title
Executive Vice-pres
Phone
2026285451
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Rinaldi
Formed
1987
Legal Domicile
Dc
Voting Board Members
12
Independent Board Members
0
Employees
70
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
4600 EAST WEST HWY 900, BETHESDA, MD 20814-3423
Preparer
Richard L Ruvelson
Phone
3012726000
Supplemental Narrative

Additional Explanations

PART III, LINE 1 - ORGANIZATION'S MISSION:

To preserve, promote and improve the working conditions of air traffic controllers and other aviation safety-related employees and improve the safety of air traffic within the u.s., its territories and possessions and improve the professionalism and competence of air traffic controllers and other aviation safety-related employees and maintain the best interests of the u.s.a. And particularly its leadership role in the aviation community and improve the rights of its members through all lawful means, including collective bargaining, political action, and contributing to such civic and charitable organizations as the national executive board deems in the best interests of the association.

Financial Statement Notes

PART X, LINE 2 - FIN 48 FOOTNOTE:

Accounting principles generally accepted in the United States of America require management to evaluate income tax positions taken and accrue an income tax liability if the Association has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Management has evaluated the income tax positions taken and concluded that as of December 31, 2018 there are no uncertain positions taken or expected to be taken that would require recognition in the consolidated financial statements. NATCA and NMI are subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest of penalties for the periods presented in these consolidated financial statements. Management believes both NATCA and NMI are no longer subject to income tax examinations for years prior to 2015.

PART XI, LINE 2D - REVENUES INCLUDED ON FINANCIALS, NOT FORM 990:

$76,236 revenue from subsidiary

PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990, NOT FINANCIALS:

$ 124,000 revenue eliminated in financials $ 776,189 revenue included as expense reduction in financials $ 15,230 scholarship donation $2,976,239 dues rebates netted for financial reporting ---------- $3,891,658 total

PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT FORM 990:

$1,005,957 expense from subsidiary $(776,189) revenue included as expense reduction in financials $ (15,230) scholarship donation, netted ---------- $ 214,538 total

PART XII, LINE 4B - EXPENSES INCLUDED ON FORM 990, NOT FINANCIALS:

$1,006,926 rent to subsidiary $2,976,239 dues rebates ---------- $3,983,165 total

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IRS990/Form990PartVIISectionAGrp/TitleTxt19General Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt20Deputy General Counsel
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director, Labor Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director, Safety & Tech
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director, Gov't Affairs
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$3.81$14.9$33.5$34.3$0.87
2023Detailed filing. Detailed filing data is available for this year.$19.2$3.97$15.3$30.0$32.5$2.48
2022Detailed filing. Detailed filing data is available for this year.$21.4$4.70$16.7$28.5$29.1$0.50
2021Detailed filing. Detailed filing data is available for this year.$22.0$3.40$18.6$28.3$22.4$5.94
2020Detailed filing. Detailed filing data is available for this year.$15.2$2.87$12.3$28.9$21.2$7.72
2019Detailed filing. Detailed filing data is available for this year.$7.04$2.85$4.19$28.2$28.1$0.15
2018Detailed filing. Detailed filing data is available for this year.$7.21$3.66$3.56$27.6$29.8$2.22
2017Detailed filing. Detailed filing data is available for this year.$8.14$1.96$6.18$26.1$25.8$0.30
2016Detailed filing. Detailed filing data is available for this year.$7.54$2.18$5.36$26.3$30.3$4.00
2015Detailed filing. Detailed filing data is available for this year.$11.4$2.22$9.18$24.9$24.7$0.16
2014Detailed filing. Detailed filing data is available for this year.$11.1$2.02$9.06$24.9$26.2$1.29
2013Detailed filing. Detailed filing data is available for this year.$12.1$1.75$10.3$23.5$23.2$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$1.73$10.2$25.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$1.87$11.8$23.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$2.15$12.4$23.7