2025-11-16T12:09:23-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 7501 WISCONSIN AVENUE SUITE 400E BETHESDA MD 20814 990 2024-01-01 530259463 AMERICAN PILOTS ASSOCIATION INC AMER 2024840700 499 SOUTH CAPITOL ST SW STE 409 WASHINGTON DC 200034023 CLAYTON L DIAMOND EXECUTIVE DIRECTOR 2024840700 2025-11-16 1 1 DANIEL O'SHEA P00957510 3016529100 2025-11-14 2024 2025-03-06 01:10:19Z CAPT JORGE J VISO 499 SOUTH CAPITOL ST SW STE 409 WASHINGTON DC 200034023 4296640 0 X WWW.AMERICANPILOTS.ORG X 1961 DC TO FURTHER STATE PILOTAGE. 27 26 4 26 0 0 0 0 3399675 4237089 4284 59551 0 0 3403959 4296640 0 0 0 0 2013081 2100158 0 0 0 1262138 2031028 3275219 4131186 128740 165454 1837894 2019222 260799 276673 1577095 1742549 TO REPRESENT AND PROMOTE THE WELFARE AND COMMON BUSINESS INTERESTS OF LICENSED SHIP PILOTS AND SHIP PILOT ASSOCIATIONS AND TO REPRESENT BEFORE AND COOPERATE WITH FEDERAL AND STATE AUTHORITIES IN MATTERS RELATING TO PILOTAGE. 0 0 MONITORED VARIOUS FEDERAL AND STATE LEGISLATION AS IT IMPACTED PILOTAGE AND VESSEL NAVIGATION SAFETY. PERSONS BENEFITED: ALL APA MEMBERS. ADVISED AND CONSULTED, AND OTHERWISE REPRESENTED THE APA MEMBERSHIP BEFORE VARIOUS FEDERAL AND STATE AGENCIES AND ENTITIES INCLUDING U.S. COAST GUARD, CORPS OF ENGINEERS, NATIONAL TRANSPORTATION SAFETY BOARD, STATE PILOT BOARDS AND STATE LEGISLATURES, IN ORDER TO ENHANCE SAFE NAVIGATION AND ENSURE ADEQUATE TRAINING AND OVERSIGHT OF STATE-LICENSED PILOTS. COLLECTED, DISTILLED, AND DISSEMINATED INFORMATION FROM VARIOUS INDUSTRY AND GOVERNMENTAL SOURCES TO APA MEMBERS THROUGH MEETINGS, REPORTS, AND NEWSLETTERS. PERSONS BENEFITED: ALL APA MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 7 0 1 4 1 0 0 0 0 0 0 0 0 X 27 26 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 X LISA TOWNSHEND 2024840700 499 SOUTH CAPITOL STREET SW SUITE WASHINGTON DC 20003 CAPT JORGE J VISO PRESIDENT 40.00 X X 650000 0 139547 CLAYTON L DIAMOND EXECUTIVE DIRECTOR & GENERAL COUNSEL 40.00 0.20 X 596400 0 76725 BRENDAN O'SHEA DEPUTY DIR & ASSOC GEN COUNSEL 40.00 X 260500 0 30600 LISA P TOWNSHEND OPERATIONS DIR. & ASST. SECRETARY 40.00 X 206771 0 74616 CAPT W CRAYTON WALTERS III SECRETARY & TREASURER 3.00 X 0 0 0 CAPT ERIC A NIELSEN SENIOR VICE PRESIDENT 3.00 X X 0 0 0 CAPT JOHN R BOYCE VICE PRESIDENT 3.00 X X 0 0 0 CAPT ROBERT TREY THOMPSON III VICE PRESIDENT 3.00 X X 0 0 0 CAPT MICHAEL T D MILLER VICE PRESIDENT 3.00 X 0 0 0 CAPT HANS H ANTONSEN VICE PRESIDENT 3.00 X 0 0 0 CAPT CLINT A WINEGAR VICE PRESIDENT 3.00 X 0 0 0 CAPT CALVIN KLOPP TRUSTEE 1.00 X 0 0 0 CAPT CHRIS EDYVEAN TRUSTEE 1.00 X 0 0 0 CAPT BEN BORGIE TRUSTEE 1.00 X 0 0 0 CAPT ANTHONY BRANDANO TRUSTEE 1.00 X 0 0 0 CAPT CHRIS HOLT TRUSTEE 1.00 X 0 0 0 CAPT CHRISTOS SOTIRELIS TRUSTEE 1.00 X 0 0 0 CAPT DAVID ARZT TRUSTEE 1.00 X 0 0 0 CAPT DAVID K CUFF TRUSTEE 1.00 X 0 0 0 CAPT DENNIS CLUFF TRUSTEE 1.00 X 0 0 0 CAPT TIMOTHY FERRIE TRUSTEE 1.00 X 0 0 0 CAPT IVAN CARLSON TRUSTEE 1.00 X 0 0 0 CAPT FRED LUNDY TRUSTEE 1.00 X 0 0 0 CAPT SINCLAIR BROWN TRUSTEE 1.00 X 0 0 0 CAPT J WHITING CHISMAN TRUSTEE 1.00 X 0 0 0 CAPT WILLIAM HEU TRUSTEE 1.00 X 0 0 0 CAPT JASON COMER TRUSTEE 1.00 X 0 0 0 CAPT JOHN CARLIER TRUSTEE 1.00 X 0 0 0 CAPT JOHN DUKES TRUSTEE 1.00 X 0 0 0 CAPT MICHAEL BOPP TRUSTEE 1.00 X 0 0 0 CAPT PAUL D AMOS TRUSTEE 1.00 X 0 0 0 CAPT RICHARD ASTLES TRUSTEE 1.00 X 0 0 0 CAPT RICHARD STOVER TRUSTEE 1.00 X 0 0 0 CAPT JAMES MAHLMANN TRUSTEE 1.00 X 0 0 0 1713671 0 321488 4 0 1 0 0 MEMBERSHIP DUES 900099 3345560 3345560 CONVENTION FEES 900099 891529 891529 4237089 59551 59551 4296640 4237089 0 59551 1744059 255135 24675 76289 44788 16966 115353 183641 427691 1035310 13726 18386 DUES & SUBSCRIPTIONS 130195 ENTERTAINMENT 29390 GIFTS & DONATIONS 15582 4131186 1647376 1759588 1270 417325 411233 11869 6092 178649 252272 1837894 2019222 104041 28163 156758 248510 260799 276673 X 1577095 1742549 1577095 1742549 1837894 2019222 165454 0 X 1 X 0 1 0 0 0 1 3345560 299892 -264904 34988 167278 -132290 289490 283398 6092 127835 127835 0 6092 CAPITALIZED LEASE COSTS 6765 DEPOSITS 7177 DEFERRED COMPENSATION ASSET 238330 252272 DEFERRED COMPENSATION LIABILITY 238330 DUE TO RELATED PARTIES 10180 248510 X 4343810 47170 47170 4296640 0 4296640 4155196 24010 24010 4131186 0 4131186 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("IRC"). NO INCOME TAX EXPENSE HAS BEEN INCURRED OR RECOGNIZED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE ASSOCIATION RECOGNIZES INTEREST EXPENSE AND PENALTIES ON INCOME TAXES ON UNCERTAIN TAX POSITIONS IN OFFICE EXPENSE ON THE CONSOLIDATED STATEMENTS OF REVENUE AND EXPENSES - TAX BASIS AND IN ACCOUNTS PAYABLE AND ACCRUED EXPENSES ON THE CONSOLIDATED STATEMENTS OF ASSETS, LIABILITIES AND NET ASSETS - TAX BASIS. THE ASSOCIATION REPORTED NO PENALTIES OR INTEREST ON INCOME TAXES ON UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. TAX YEARS PRIOR TO 2021 ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES AND THE TAX JURISDICTION OF THE DISTRICT OF COLUMBIA. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUES 47,170. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 24,010. X X 0 1 X 0 0 0 CAPT JORGE J VISO PRESIDENT 632440 0 0 0 17560 0 78000 0 61547 0 789547 0 0 0 CLAYTON L DIAMOND EXECUTIVE DIRECTOR & GENERAL COUNSEL 576224 0 0 0 20176 0 76725 0 0 0 673125 0 0 0 BRENDAN O'SHEA DEPUTY DIR & ASSOC GEN COUNSEL 255000 0 0 0 5500 0 30600 0 0 0 291100 0 0 0 LISA P TOWNSHEND OPERATIONS DIR. & ASST. SECRETARY 198500 0 8271 0 0 0 24812 0 49804 0 281387 0 0 0 PART I, LINE 1A THE ORGANIZATION PROVIDES THE BENEFITS OF FIRST CLASS TRAVEL AND TRAVEL FOR COMPANIONS TO CLAYTON DIAMOND, JORGE VISO, LISA TOWNSHEND, AND BRENDAN O'SHEA. COMPANIONS PROVIDE ESSENTIAL MANAGEMENT SERVICES AND MEMBER SERVICES AT EVENTS AND MEETINGS AND THEREFORE THE BENEFITS ARE NOT REPORTABLE AS TAXABLE INCOME TO THE LISTED PERSON. PART I, LINE 1B TRAVEL CLASS IS REVIEWED BY THE ORGANIZATION'S FINANCE COMMITTEE. FIRST CLASS OR BUSINESS CLASS TRAVEL IS APPROVED FOR THE PRESIDENT AND THE EXECUTIVE DIRECTOR, AND THEIR COMPANIONS, WITH THE CONDITION THAT DISCOUNTS AND USE OF UPGRADE CERTIFICATES AND COUPONS ARE USED WHENEVER POSSIBLE. THE PRESIDENT AND/OR THE EXECUTIVE DIRECTOR WILL DECIDE THE CLASS OF TRAVEL FOR OTHER EMPLOYEES AND THEIR COMPANIONS ON A CASE-BY-CASE BASIS. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION'S MEMBER GROUPS HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. MEMBER GROUPS ARE ORGANIZED GROUPS OF BAR, RIVER, AND HARBOR PILOTS WHOSE MEMBERS HOLD LICENSES UNDER THE AUTHORITY OF THE LAW OF ANY STATE OR, IN THE CASE OF GROUPS OF SUCH PILOTS OPERATING IN THE PILOTAGE DISTRICTS OF THE GREAT LAKES, HOLD REGISTRATIONS ISSUED BY THE GOVERNMENT OF THE UNITED STATES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES IS SELECTED BY AND FROM THE MEMBER GROUP OR GROUPS IN EACH TRUSTEE'S RESPECTIVE STATE OR DISTRICT IN THE MANNER DETERMINED BY THE MEMBER GROUP OR GROUPS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. AMERICAN PILOTS' ASSOCIATION POLITICAL ACTION COMMITTEE SOUTH CAPITOL ST SW SUITE 409 WASHINGTON DC 200034023 POLITICAL ACTION COMMITTEE DC 527 APA 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0