AIRCRAFT OWNERS & PILOTS ASSOCIATION (EIN 520636210) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1939

Legal Domicile

Principal Officer

MARK BAKER CEOPRESIDENT

Phone

3016952000

Tax Period

2023-01-01 to 2023-12-31

AIRCRAFT OWNERS & PILOTS ASSOCIATION, founded in 1939, is a mid-sized nonprofit that reported $41.7M in total revenue in fiscal year 2023. Revenue decreased 9% compared to the prior year. Net assets of $117.4M represent 34 months of operating reserves.

Mission

PROTECT YOUR FREEDOM TO FLY BY: ADVOCATING, EDUCATING, SUPPORTING ACTIVITIES THAT ENSURE GA FLIGHT AND SECURING SUFFICIENT RESOURCES TO ENSURE OUR SUCCESS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,166,224

Program Service Revenue $22,462,457

Investment Income $3,285,320

Other Revenue $13,745,052

TOTAL REVENUE $41,659,053

Expense Breakdown

Grants Paid $1,436

Salaries & Benefits $22,901,068

Fundraising Expenses $345,276

Program Expenses $40,544,311

Other Expenses $21,301,834

TOTAL EXPENSES $44,204,338

Year-over-Year Comparison

	2023	2022	Change
Revenue	$41,659,053	$45,929,837	-0.1%
Expenses	$44,204,338	$43,770,551	+0.0%
Net Income	$-2,545,285	$2,159,286	-2.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

187

Volunteers

2306

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$3,689,423

Total Directors

$1,955,944

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK R BAKER	PRESIDENT/CEO	40.00	Officer Director	$1,740,646	$215,298	$1,955,944
WILLIAM C TRIMBLE III	CHAIRMAN	1.00	Officer Director	$0	$0	$0
DARRELL W CRATE	VICE CHAIRMAN (THRU 05/2023)	1.00	Officer Director	$0	$0	$0
WILLIAM B L HUDSON	VICE CHAIRMAN (AS OF 05/2023)	1.00	Officer Director	$0	$0	$0
JAMES N HAUSLEIN	TREASURER	1.00	Officer Director	$0	$0	$0
LAWRENCE D BUHL III	TRUSTEE	1.00	Director	$0	$0	$0
MATTHEW J DESCH	TRUSTEE	1.00	Director	$0	$0	$0
AMANDA C FARNSWORTH	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL POZNANSKY	TRUSTEE (THRU 05/2023)	1.00	Director	$0	$0	$0
JAMES G TUTHILL JR	TRUSTEE (THRU 05/2023)	1.00	Director	$0	$0	$0
LUKE R WIPPLER	TRUSTEE	1.00	Director	$0	$0	$0
STEPHEN ELOP	TRUSTEE	1.00	Director	$0	$0	$0
GREGORY L COHEN	CHIEF FINANCIAL OFFICER	40.00	Officer	$379,690	$495,485	$875,175
JUSTINE A HARRISON	SVP - GENERAL COUNSEL	40.00	Officer	$465,163	$38,359	$503,522
ERICA J SACCOIA	SVP - FINANCE & ACCOUNTING	40.00	Officer	$325,073	$29,709	$354,782
JAMES W COON	SVP - GOVERNMENT AFFAIRS & ADVOCACY	40.00	Highest	$580,221	$76,445	$656,666
RICHARD G MCSPADDEN	EXECUTIVE DIRECTOR - ASI	40.00	Highest	$371,042	$11,711	$382,753
KOLLIN STAGNITO	SVP - MEDIA & MARKETING	40.00	Highest	$329,438	$34,026	$363,464
JOHN D HAMILTON	VP - INFORMATION TECHNOLOGY	40.00	Highest	$273,267	$19,831	$293,098
MIKE GINTER	VP - AIRPORTS & STATE ADVOCACY	40.00	Highest	$220,859	$17,034	$237,893

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$41,659,053	$44,204,338	$140,777,160	$-2,545,285
2022	$45,929,837	$43,770,551	$131,311,317	$2,159,286
2021	$46,209,162	$40,113,317	$150,744,440	$6,095,845
2020	$46,457,083	$45,656,162	$136,772,324	$800,921
2019	$50,164,852	$51,771,395	$124,663,868	$-1,606,543
2018	$45,580,899	$50,695,873	$109,207,621	$-5,114,974

AIRCRAFT OWNERS & PILOTS ASSOCIATION