2023-11-15T23:48:34-06:00 2022-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-01-01 821580173 HAWAIIAN PILOTS POST MEDICARE HEALTH PLAN VEBA TRUST % CDS ADMINISTRATORS INC HAWA 7036894124 7950 JONES BRANCH DRIVE Suite 400S MCLEAN VA 22102 CATHERINE POWERS ASST. DIRECTOR, REP. 7036894124 2023-11-15 true CATHERINE POWERS 999009999 RICHARD RUVELSON P00234075 3012726000 3 2022 2023-04-26 12:10:37Z CATHERINE POWERS 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 20289200 false X N/A X 2017 HI ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT TO REIMBURSE ELIGIBLE RETIREES AND THEIR ELIGIBLE DEPENDENTS FOR EXPENSES INCURRED AFTER RETIREMENT OR SEPARATION FROM SERVICE. 3 0 0 0 15041 14041 0 0 594490 1395317 7031607 5866817 293154 415057 7919251 7677191 0 0 437712 560774 0 0 0 0 0 292264 482000 729976 1042774 7189275 6634417 154215788 131793300 168191 115493 154047597 131677807 ESTABLISHED UNDER A COLLECTIVE BARGAINING AGREEMENT TO REIMBURSE ELIGIBLE RETIREES AND THEIR ELIGIBLE DEPENDENTS FOR MEDICAL EXPENSES INCURRED AFTER RETIREMENT OR SEPARATION FROM SERVICE AT HAWAIIAN AIRLINES. false false HOLDING OF NOTIONAL ACCOUNTS IN PROVIDING THE REIMBURSEMENT OF ELIGIBLE MEDICAL EXPENSES (WHICH INCLUDE MEDICAL BILLS, PRESCRIPTION DRUGS, HEALTH INSURANCE PREMIUMS, AND LONG TERM CARE PREMIUMS) INCURRED BY ELIGIBLE PILOTS AND THEIR ELIGIBLE DEPENDENTS/BENEFICIARIES ON OR AFTER PILOTS' RETIREMENT OR SEPARATION FROM SERVICE TO START THE FIRST OF MONTH FOLLOWING SEPARATION FROM SERVICE WITH RESPECT TO THE EXCESS CONTRIBUTION ACCOUNT AND THE FIRST OF THE MONTH FOLLOWING ATTAINMENT OF AGE 65 FOR THE PMHP ACCOUNT. false false false false false false false false false false false false false true 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 1 0 true 0 true true false false false false false false false X 3 0 false false true false false true true true false false true true false true true true false false false X CDS ADMINISTRATORS INC 8666946477 60 BLVD OF THE ALLIES 5TH FL PITTSBURGH PA 15222 CATHERINE POWERS ASST. DIRECTOR, REPRESENTATION 5.0 35.0 X 0 389181 46387 THE NORTHERN TRUST COMPANY TRUSTEE 1.0 2.0 X 270920 0 0 DOUG GRANT BOARD MEMBER 5.0 0.0 X 0 9526 0 JOHN FERANDIN BOARD MEMBER 5.0 0.0 X 0 0 0 ALBERT HOW BOARD MEMBER 5.0 0.0 X 0 0 0 270920 398707 46387 1 false true false 0 0 EMPLOYER CONTRIBUTIONS 525100 1395317 1395317 1395317 2955670 15041 2940629 0 0 0 0 0 15523156 12612009 2911147 2911147 2911147 0 0 0 0 0 0 0 0 0 EXPENSE REIMBURSEMENTS 900099 415057 415057 415057 7677191 1810374 15041 5851776 0 0 0 560774 0 0 0 0 0 0 0 0 33280 0 0 336757 74658 0 4596 0 0 0 0 0 648 0 0 0 32061 1042774 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 152581095 126685189 1466494 4990184 0 0 0 0 168199 117927 154215788 131793300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 168191 115493 168191 115493 X 0 0 0 0 154047597 131677807 154047597 131677807 154215788 131793300 X 6634417 -28989166 -15041 X X false true X true false 0 PENDING TRADE PURCHASES 115493 115493 X -21663554 -28989166 -28989166 7325612 336538 15041 351579 7677191 706236 706236 336538 336538 1042774 PART X, LINE 2 - FIN 48: 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 ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022 AND 2021, 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, AND THERE HAVE BEEN NO TAX-RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS. PART X, LINE 4B - OTHER REVENUE INCLUDED ON RETURN BUT NOT BOOKS: $15,041 NET INVESTMENT GAIN FROM LIMITED PARTNERSHIP SCHEDULE K-1 false false false CATHERINE POWERS ASST. DIRECTOR, REPRESENTATION 0 323431 0 54539 0 11211 0 40120 0 7523 0 436824 0 0 PART VI, SECTION A, LINE 4 - AMENDMENT TO GOVERNING DOCUMENTS: THE PLAN'S TRUST AGREEMENT WAS AMENDED IN 2022 TO CLARIFY THE FULES RELATING TO BENEFIT ELIGIBILITY. PART VI, SECTION A, LINE 7A - APPOINTMENT OF GOVERNING BODY: THE PRESIDENT OF THE AIR LINE PILOTS ASSOCIATION, INTERNATIONAL, HAS THE POWER TO APPOINT AND REMOVE ALL MEMBERS OF THE ADMINISTRATIVE BOARD. PART VI, SECTION A, LINE 7B - DECISIONS RESERVED TO MEMBERS: AS THE ASSOCIATION IS THE PLAN SPONSOR, THE PRESIDENT OF THE ASSOCIATION SIGNS ANY PLAN DOCUMENTS AND ANY CHANGES TO THE PLAN DOCUMENT. PART VI, SECTION A, LINE 8B - COMMITTEE WITH AUTHORITY: THE ORGANIZATION DOES NOT CURRENTLY HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B - FORM 990 REVIEW PROCESS: THE FINAL DRAFT OF THE ORGANIZATION'S FORM 990 IS SENT TO THE VEBA BOARD MEMBERS, CATHERINE POWERS, AND ALPA MANAGEMENT. EACH PERSON REVIEWS THE DRAFT FORM 990 AND IS REQUESTED TO PROVIDE ANY FEEDBACK TO CATHERINE POWERS, WHO IN TURN REPORTS ANY COMMENTS BACK 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 FILED WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B, LINE 12C - CONFLICT OF INTEREST POLICY: HAWAIIAN PILOTS POST-MEDICARE HEALTH PLAN FOLLOWS THE CONFLICT INTEREST POLICY OF ITS RELATED ORGANIZATION AIR LINE PILOTS ASSOCIATION, INTERNATIONAL ("ALPA") SEEN BELOW. (1) ALPA'S CONFLICT OF INTEREST POLICY IS REVIEWED WITH EMPLOYEES, A WRITTEN COPY IS INCLUDED IN EACH EMPLOYEE NEW HIRE KIT, 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 TERMINATION 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. (3) IN ACCORDANCE WITH THE ALPA ADMINISTRATIVE MANUAL, SECTION 55, PART 1.L CONTAINS A CONFLICT OF INTEREST PROVISION THAT STATES THAT THE VEBA BOARD AND ALPA STAFF "WILL AT ALL TIMES MAINTAIN ARM'S LENGTH RELATIONSHIPS WITH PLANS AND PLAN SERVICE PROVIDERS". PART VI, SECTION C, LINE 19 - PUBLIC AVAILABILITY OF INFORMATION: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW. PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS: $XXXXXX NET INVESTMENT (GAIN) LOSS FROM LIMITED PARTNERSHIP SCHEDULE K-1 INCLUDED FOR RETURN PURPOSES NOT INCLUDED ON BOOKS. PART XII, LINE 1 - METHOD OF ACCOUNTING: THE PLAN'S FINANCIAL STATEMENT HAS BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. CONTRIBUTIONS ARE RECOGNIZED WHEN CASH IS RECEIVED RATHER THAN WHEN EARNED. INTEREST INCOME IS RECORDED ON THE ACCRUAL BASIS. DIVIDENDS ARE RECORDED ON THE EX-DIVIDEND DATE. CHANGES IN THE FAIR VALUE OF INVESTMENTS ARE RECOGNIZED IN THE PERIOD THEY OCCUR. ADMINISTRATIVE EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATIONS ARE INCURRED. 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 SUPPORT ALPA 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 ALPA INT'L RETIREMENT MEDICAL VEBA TR 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 541587464 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 ALPA RETIREE HLTH PLN FOR JETBLUE PILOTS 7950 JONES BRANCH DRIVE 400S MCLEAN VA 22102 611890518 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 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 HAWAIIAN AIRLINES INC N/A false false false false false false false false false false false false false false true true false true false true