2021-11-10T16:40:13-06:00 2020-12-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2020-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 5715702700 3100 CLARENDON BLVD NO 620 ARLINGTON VA 22201 ELIZABETH WORRELL CHIEF LEGAL COUNSEL 5715702700 2021-11-03 1 ELIZABETH WORRELL 999009999 KEVIN WARNEKE P01294950 2148717500 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ELIZABETH WORRELL 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 3355075 0 X PLCA.ORG X 1948 TX THE PLCA SEEKS TO PROVIDE ITS MEMBERS THE HIGHEST QUALITY ADVOCACY SERVICES WHICH IN TURN HELP MEMBERS PROVIDE THE HIGHEST QUALITY CONSTRUCTION AND MAINTENANCE SERVICES TO THEIR CUSTOMERS WITH A FOCUS ON SAFETY, QUALITY, EFFICIENCY, TRAINING, ENVIRONMENTAL COMPLIANCE, AND COMMUNITY SUPPORT. 13 13 5 0 0 0 0 1527900 3079574 1812141 39808 15034 0 0 3119382 3355075 0 0 0 0 406657 346019 0 0 0 2220597 2809059 2627254 3155078 492128 199997 3795242 3995216 23 0 3795219 3995216 FORMED FOR THE PURPOSE OF THE BETTERMENT AND ADVANCEMENT OF THE PIPE LINE CONTRACTORS INDUSTRY THROUGH THE PROMOTION OF BUSINESS STANDARDS, COOPERATION AMONG PIPE LINE CONTRACTORS AND THE EFFICIENT, ETHICAL AND SAFE CONDUCT OF BUSINESS BY PIPE LINE CONTRACTORS. 0 0 WORK DEVELOPMENT AND INDUSTRY OUTREACH PROGRAMS CONVENTIONS AND MEETINGS FOR PIPE LINE CONTRACTORS LABOR NEGOTIATIONS AND OTHER MEETINGS 0 1 0 1 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 5 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 1 1 0 X ELIZABETH WORRELL 5715512464 3100 CLARENDON BLVD ARLINGTON VA 22201 JEFF KNAPP DIRECTOR 1.00 X 0 0 0 KELLY W OSBORN PRESIDENT 1.00 1.00 X X 0 0 0 ROBERT C OSBORN DIRECTOR 1.00 1.00 X 0 0 0 JIMMY L CROTTS DIRECTOR 1.00 1.00 X 0 0 0 ROBERT A RIESS SR DIRECTOR 1.00 1.00 X 0 0 0 TED CROWE DIRECTOR 1.00 X 0 0 0 STEVEN R ROONEY 2ND VICE PRESIDENT 1.00 1.00 X X 0 0 0 JOSH RAMSEY DIRECTOR 1.00 X 0 0 0 JIM SUMMERS TREASURER 1.00 1.00 X X 0 0 0 CHARLES M JOYCE DIRECTOR 1.00 X 0 0 0 DWAYNE OSADCHUK 1ST VICE PRESIDENT 1.00 1.00 X X 0 0 0 DAVID WILLIAMS DIRECTOR 1.00 X 0 0 0 ROBERT E BELL DIRECTOR 1.00 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR/CHIEF LE 35.00 15.00 X 120000 280000 42894 KEVIN N BARRETT EXECUTIVE DIRECTOR 35.00 15.00 X 84235 196547 43119 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 40.00 10.00 X 41678 97249 10659 245913 573796 96672 1 0 1 0 LA QUINTA RESORT & CLUB 49-499 EISENHOWER DRIVE LAQUINTA CA 92253 EVENT HOSTING 615423 MTI MEETINGS TO INCENTIVES INC 7900 N SAM HOUSTON PKWY WEST STE 2 HOUSTON TX 77064 EVENT PLANNING 382476 STAGING SOLUTIONS 2014 LOU ELLEN LANE HOUSTON TX 77018 EVENT PLANNING 321028 GRAND HYATT BAHA MAR BOX 840177 1950 N STEMMONS FWY DALLAS TX 75284 EVENT HOSTING 300000 AKIN GUMP STRAUSS HAUER & FELD LLP DEPT 2909 CAROL STREAM IL 60132 LOBBYING 137757 7 1450000 77900 1527900 MEMBERSHIP DUES 900099 1256900 1256900 CONVENTION RECEIPT 900099 555241 555241 1812141 15034 15034 3355075 1812141 0 15034 204235 85872 11134 30267 14511 292283 23800 165128 18942 36660 83189 47072 1143 1840826 14940 22990 LABOR MATTERS 193452 PROXY TAXES 44103 MISCELLANEOUS 12485 AUTO EXPENSE 12046 3155078 824914 251058 1973914 1838649 105012 42320 71949 62692 924465 1842817 3795242 3995216 23 0 23 0 X 0 0 0 0 3795219 3995216 3795219 3995216 3795242 3995216 199997 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 1256900 165128 165128 165128 4125 835 3290 39545 6697 32848 61342 34788 26554 62692 DUE FROM AFFILIATE 1842817 1842817 X 3355075 0 3355075 0 3355075 3155078 0 3155078 0 3155078 PART X, LINE 2: FIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE ASSOCIATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. FOR THE YEAR ENDED DECEMBER 31, 2020, THE ASSOCIATION HAD NO MATERIAL NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ASSOCIATION'S FINANCIAL STATEMENTS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE AN ADJUSTMENT TO THE FINANCIAL STATEMENTS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. TRADE ASSOCIATIONS MAY SUPPORT LEGISLATION FAVORABLE TO THEIR INDUSTRIES AND OPPOSE DETRIMENTAL LEGISLATION WITHOUT LOSING EXEMPTION UNDER SECTION 501(C)(6) OF THE CODE. A 501(C)(6) ORGANIZATION MAY PERMISSIBLY ENGAGE IN ANY AMOUNT OF LEGISLATIVE ACTIVITY GERMANE TO THE COMMON BUSINESS INTEREST OF THE ORGANIZATION'S MEMBERS. THE ASSOCIATION HAS ELECTED TO PAY A PROXY TAX AT THE HIGHEST FEDERAL CORPORATE RATE (21%) IN LIEU OF TELLING MEMBERS THAT DUES ARE NON-DEDUCTIBLE. THE PROXY TAX IS IMPOSED ON LOBBYING EXPENSES FOR THE YEAR, UP TO THE DUES RECEIVED. THE PROXY TAX IS CONSIDERED AN INCOME TAX, AND MUST BE REPORTED ON FORM 990-T. THE PROXY TAX WAS $44,103 FOR THE YEAR ENDED DECEMBER 31, 2020. X X 1 1 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR/CHIEF LE 120000 280000 0 0 0 0 3420 7980 9448 22046 132868 310026 0 0 KEVIN N BARRETT EXECUTIVE DIRECTOR 84235 196547 0 0 0 0 2527 5896 10409 24287 97171 226730 0 0 PART I, LINE 1A FIRST CLASS TRAVEL CONSISTENT WITH THE ORGANIZATION'S POLICIES, FIRST CLASS TRAVEL WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. THE BENEFIT WAS AVAILABLE TO AND RECEIVED BY ALL DIRECTORS/OFFICERS THAT PARTICIPATED IN ELIGIBLE TRAVEL UNDER THE POLICY. FORM 1099 WAS NOT ISSUED; THEREFORE THE BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS THE TRAVEL FOR COMPANIONS BENEFIT WAS AVAILABLE TO AND RECEIVED BY ALL OFFICERS AND DIRECTORS. FORM 1099 WAS NOT ISSUED; THEREFORE, THE COMPANION TRAVEL BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATIONS WITH MEMBERS PIPE LINE CONTRACTORS ASSOCIATION HAS REGULAR MEMBERS (CONTRACTORS) AND ASSOCIATE MEMBERS (NON CONTRACTORS). THOSE MEMBERS ARE ASSESSED DUES. FORM 990, PART VI, SECTION A, LINE 7A ORGANIZATIONS WITH MEMBERS ELECTING GOVERNING BODY PIPE LINE CONTRACTORS ASSOCIATION HOLDS ELECTIONS FOR OFFICERS AND DIRECTORS OF THE ASSOCIATION. ONLY REGULAR MEMBERS MAY CAST BALLOTS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW THE FORM 990 IS REVIEWED BY CHIEF LEGAL COUNSEL, AND COMPTROLLER. DRAFT COPIES OF THE FORM 990 ARE PROVIDED TO THE GOVERNING BOARD BEFORE FILING. IF FURTHER REVIEW IS NEEDED, IT WOULD DEPEND ON THE ADVICE FROM THE INDEPENDENT AUDITOR FIRM. FORM 990, PART VI, SECTION B, LINE 12 WRITTEN CONFLICT OF INTEREST POLICY THE ORGANIZATION CURRENTLY DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY IN PLACE. HOWEVER, THE ORGANIZATION IS MANAGED BY AN ATTORNEY WHO MONITORS ALL ORGANIZATIONAL ACTIVITIES TO ENSURE THERE ARE NO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR, AND OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION'S DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE ONLY MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: ACCOUNTING METHOD USED THE ORGANIZATION PREPARES ITS FINANCIAL STATEMENTS ON THE BASIS OF CASH RECEIPTS AND DISBURSEMENTS, BUT INCLUDES DEPRECIATION OF CAPITALIZED ASSETS. UNDER THIS BASIS, REVENUES ARE RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN INCURRED, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES. FORM 990, PART XII, LINE 2C: COMMITTEE'S OVERSIGHT AND SELECTION COMMITTEE PROCESS THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OF THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE TO THE PROCESS DURING THE YEAR. PIPE LINE INDUSTRY ADVANCEMENT FUND 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 237379267 INDUSTRY ADVANCEMENT VA 501(C)(6) N/A N/A 0 PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 752744096 SCHOLARSHIPS VA 501(C)(3) PF N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NA 0