BETA

PIPE LINE INDUSTRY ADVANCEMENT FUND: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PIPE LINE INDUSTRY ADVANCEMENT FUND (EIN 23-7379267)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-16
IRS object ID
202013219349313931
Schema version
2019v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-11-16T14:34:28-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN751044330PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LANE GORMAN TRUBITT LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12626 HOWELL ST SUITE 700AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75204ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237379267EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIPE LINE INDUSTRY ADVANCEMENT FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPIPEBusinessNameControlTxt
Phone2149692700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13100 CLARENDON BLVD NO 620AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELIZABETH WORRELLPersonNm
Person TitleCHIEF LEGAL COUNSELPersonTitleTxt
Phone5715512464PhoneNum
Signature2020-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKEVIN WARNEKEPreparerPersonNm
PTINP01294950PTIN
Phone2148717500PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address47.187.198.45IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-14IPDt
IP Tm11:57:42IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdD842F6E87B12CA8C94BA194B01FE02C36D677B4BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-01-07 14:23:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELIZABETH WORRELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13100 CLARENDON BLVD SUITE 620AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22201ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,500,379GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1974FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,510,071PYProgramServiceRevenueAmt
CY Program Service Revenue$2,378,812CYProgramServiceRevenueAmt
PY Investment Income$68,221PYInvestmentIncomeAmt
CY Investment Income$121,567CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,578,292PYTotalRevenueAmt
CY Total Revenue$2,500,379CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,229,932PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$949,005CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,672,985PYOtherExpensesAmt
CY Other Expenses$2,186,723CYOtherExpensesAmt
PY Total Expenses$2,902,917PYTotalExpensesAmt
CY Total Expenses$3,135,728CYTotalExpensesAmt
PY Revenues Less Expenses$1,675,375PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$635,349CYRevenuesLessExpensesAmt
Total Assets BOY$6,986,210TotalAssetsBOYAmt
Total Assets EOY$7,275,326TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$924,465TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,986,210NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,350,861NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPIPE LINE INDUSTRY ADVANCEMENT FUND ("PLIAF OR THE "FUND") WAS FORMED TO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY THROUGH GOOD PUBLIC RELATIONS, MARKET DEVELOPMENT, EDUCATION AND RESEARCH GRANTS, COLLECTIVE BARGAINING NEGOTIATIONS, PROMOTION OF INDUSTRY SAFETY, SCHOLARSHIPS, AND THE PROMOTION OF CONTRACTORS FOR THE CONSTRUCTION OF ALL MAIN LINE PIPE LINES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescLABOR NEGOTIATIONS AND OTHER MEETINGSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescWORK DEVELOPMENT AND INDUSTRY OUTREACH PROGRAMSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescCONVENTION AND MEETINGS FOR PIPE LINE CONTRACTORSDesc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonELIZABETH WORRELLPersonNm
Phone5715512464PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13100 CLARENDON BLVD SUITE 620AddressLine1Txt
CityARLINGTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
FRANK WELCH
TRUSTEE1.001.00Yes (X)$0$0$0
RONNIE WISE
TRUSTEE1.001.00Yes (X)$0$0$0
BRIAN GANSKE
CHAIRMAN1.001.00Yes (X)$0$0$0Yes (X)
ELIZABETH WORRELL
MANAGER AND CHIEF LEGAL COUNSEL12.0029.00$326,667$140,000$6,667Yes (X)
KEVIN BARRETT
EXECUTIVE DIRECTOR15.0035.00$229,305$98,274$0Yes (X)
MR J PATRICK TIELBORG
FORMER MANAGING (NOT A TRUSTEE)0.000.00$0$273,182$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$555,972TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$511,456TotReportableCompRltdOrgAmt
Total Other Compensation$6,667TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AKIN GUMP STRAUSS HAUER & FELD LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 PACIFIC AVE SUITE 4100AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75201ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$285,125CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBER CONTRIBUTIONSDesc
Business900099BusinessCd
Total Revenue Column$2,378,812TotalRevenueColumnAmt
Related Or Exempt Func Income$2,378,812RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,378,812TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,567TotalRevenueColumnAmt
Exclusion$121,567ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,500,379TotalRevenueColumnAmt
Related Or Exempt Func Income$2,378,812RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$121,567ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$747,199TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$91,433TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$7,430TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$55,684TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,259TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$285,125TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,500TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$40,694TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,791TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$54,055TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,649,771TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,868TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MARKET DEVELOPMENT$64,772
SAFETY$42,121
DUES AND SUBSCRIPTIONS$12,387
MISCELLANEOUS$3,639

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,135,728TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$102,132BOYAmt
EOY$435,650EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,720,276BOYAmt
EOY$6,839,676EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$163,802BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,986,210BOYAmt
EOY$7,275,326EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$924,465EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$924,465EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$6,986,210BOYAmt
EOY$6,350,861EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,986,210BOYAmt
EOY$6,350,861EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,986,210BOYAmt
EOY$7,275,326EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$635,349ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescEXPENSE DEPOSIT WITH PLCADesc
Amt$924,465Amt
FieldValueIRS element (for citing)
Total Liability$924,465TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,500,379TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,500,379RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,500,379TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,135,728TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,135,728ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,135,728TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFIN 48 (ASC 740) FOOTNOTE FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: THE FUND 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 FUND 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, 2019, THE FUND 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 FUND'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 FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ELIZABETH WORRELL
MANAGER AND CHIEF LEGAL COUNSEL$326,667$140,000$0$0$0$0$0$0$4,667$2,000$331,334$142,000$0$0
KEVIN BARRETT
EXECUTIVE DIRECTOR$229,305$98,274$0$0$0$0$0$0$0$0$229,305$98,274$0$0
MR J PATRICK TIELBORG
FORMER MANAGING (NOT A TRUSTEE)$0$0$0$0$0$273,182$0$0$0$0$0$273,182$0$273,182

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART I LINE 4(B)FormAndLineReferenceDesc
ExplanationSUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN J. PATRICK TIELBORG $191,227ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:NUMBER OF EMPLOYEES THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES WHO RECEIVE FORM W-2. INSTEAD, THE ORGANIZATION REIMBURSES THE MANAGING DIRECTOR'S COMPENSATION PAID BY THE PIPE LINE CONTRACTORS ASSOCIATION, A RELATED ORGANIZATION, AS REPORTED ON SCHEDULE R, PART II. DURING THE FIRST HALF OF 2019 THE ORGANIZATION ALSO REIMBURSED COMPENSATION OF THE EXECUTIVE DIRECTOR, CHIEF LEGAL COUNSEL AND STAFF PAID BY AKIN GUMP STRAUSS HAUER & FELD, LLP, AN UNRELATED TAXABLE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 REVIEW THE FORM 990 IS REVIEWED BY THE 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 12WRITTEN 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 15DETERMINATION OF COMPENSATION AS REPORTED IN THE FOOTNOTES OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, PLIAF AND PLCA HAD A THREE-YEAR EMPLOYMENT AGREEMENT WITH THEIR FORMER MANAGING DIRECTOR AND GENERAL COUNSEL, BEGINNING JANUARY 1, 2016. THE AGREEMENT PROVIDES FOR PRODUCTIVITY BONUS FOR PURCHASE OF AN ANNUITY. DURING JANUARY 2019, PLIAF AND PLCA PAID THE EMPLOYEE AN ADDITIONAL PRODUCTIVITY BONUS BASED UPON A PRESCRIBED FORMULA INVOLVING THE NUMBER OF UNITED ASSOCIATION MAN HOURS WORKED UNDER THE NATIONAL PIPE LINE AGREEMENT BETWEEN THE UNITED ASSOCIATION AND THE PIPE LINE CONTRACTORS ASSOCIATION FOR THE PREVIOUS 12 MONTHS. DURING JANUARY OF 2019, PLIAF AND PLCA PURCHASED FOR AND ON BEHALF OF THE EMPLOYEE, A NON-QUALIFIED IMMEDIATE DEFERRED ANNUITY CONTRACT FOR AN AGGREGATE PREMIUM EQUAL TO THE AMOUNT OF THE PRODUCTIVITY BONUS FOR THE PREVIOUS TWELVE MONTHS. PAYMENT OF ANNUITY BENEFITS UNDER THE CONTRACT SHALL COMMENCE ON THE DEFERRED ANNUITY DATE SPECIFIED IN THE ANNUITY CONTRACT, WHICH SHALL BE SEVEN YEARS AFTER THE DATE OF PURCHASE. THE EMPLOYEE IS THE OWNER OF THE ANNUITY CONTRACT, SUBJECT TO A RISK OF FORFEITURE. THE EMPLOYEE RETIRED ON DECEMBER 31, 2017.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION'S DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE MADE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
PIPE LINE CONTRACTORS ASSOCIATION
3100 CLARENDON BLVD SUITE 620ARLINGTONVA22201750756831INDUSTRY ADVANCEMENTTX501(C)(6)N/AN/A0
PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP
3100 CLARENDON BLVD SUITE 620ARLINGTONVA22201752744096SCHOLARSHIPSTX501(C)(3)PFN/A0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt

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