2020-11-16T14:17:09-06:00 2019-12-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2019-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 5715702700 3100 CLARENDON BLVD NO 620 ARLINGTON VA 22201 ELIZABETH WORRELL CHIEF LEGAL COUNSEL 5715702700 2020-11-14 1 KEVIN WARNEKE P01294950 2148717500 47.187.198.45 2020-11-14 12:48:18 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D842F6E87B12CA8C94BA194B01FE02C36D677B4B 2019 2022-01-07 14:23:13Z ELIZABETH WORRELL 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 3119382 0 X PLCA.ORG X 1948 TX THE PLCA SEEKS TO PROVIDE ITS MEMBERS THE HIGHEST QUALITY LEGAL AND 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 4 0 0 0 0 0 2724308 3079574 -2859 39808 0 0 2721449 3119382 0 0 0 0 527115 406657 0 0 0 1274919 2220597 1802034 2627254 919415 492128 3466963 3795242 163872 23 3303091 3795219 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 0 0 1 0 0 0 0 0 1 0 0 1 1 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 7 0 1 4 0 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 752014675 BERNIE BERMACK DIRECTOR 1.00 X 0 0 0 ROBERT BELL DIRECTOR 1.00 X 0 0 0 DAVID WILLIAMS DIRECTOR 1.00 X 0 0 0 DWAYNE OSADCHUK 2ND VICE PRESIDENT 1.00 1.00 X X 0 0 0 CHARLES JOYCE DIRECTOR 1.00 X 0 0 0 JIM SUMMERS DIRECTOR 1.00 X 0 0 0 JOSH RAMSEY DIRECTOR 1.00 X 0 0 0 STEVEN ROONEY TREASURER 1.00 1.00 X X 0 0 0 TED CROWE DIRECTOR 1.00 X 0 0 0 ROBERT A RIESS SR DIRECTOR 1.00 1.00 X 0 0 0 JIMMY L CROTTS PRESIDENT 1.00 1.00 X X 0 0 0 ROBERT C OSBORN DIRECTOR 1.00 1.00 X 0 0 0 KELLY W OSBORN 1ST VICE PRESIDENT 1.00 X X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR/CHIEF LEGAL COUNSEL 35.00 2.00 X 140000 326667 6667 KEVIN N BARRETT EXECUTIVE DIRECTOR 35.00 2.00 X 98274 229305 0 J PATRICK TIELBORG FORMER MANAGING DIR. & GEN 0.00 0.00 X 273182 0 0 511456 555972 6667 2 1 1 1 MEETINGS TO INCENTIVES INC 7900 N SAM HOUSTON PKWY WEST STE 2 HOUSTON TX 77064 EVENT PLANNING 1311127 THE RITZ CARLTON AMELIA ISLAND 4750 AMELIA ISLAND PARKWAY AMELIA ISLAND FL 32034 EVENT HOSTING 1159165 STAGING SOLUTIONS 2014 LOU ELLEN LANE HOUSTON TX 77018 EVENT PLANNING 217790 AKIN GUMP STRAUSS HAUER & FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LOBBYING 210023 AKIN GUMP STRAUSS HAUER & FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LEGAL FEES 91674 5 MEMBERSHIP DUES 900099 2185701 2185701 CONVENTION RECEIPT 900099 893873 893873 3079574 39808 39808 3119382 3079574 0 39808 323688 39186 3184 20405 20194 95041 22300 210023 53744 14041 54055 1491231 12058 22500 PROXY TAXES 138500 LABOR MATTERS 93734 AUTO EXPENSE 13860 CHARITABLE CONTRIBUTION 500 -990 2627254 622949 824914 2838907 1973914 99329 27380 5107 71949 0 924465 3466963 3795242 163872 23 163872 23 X 0 0 0 0 3303091 3795219 3303091 3795219 3466963 3795242 492128 0 X X 0 1 X 1 0 0 0 1 2185701 210023 210023 210023 4125 245 3880 39545 2640 36905 55659 24495 31164 71949 DUE FROM AFFILIATE 924465 924465 OTHER LIABILITIES 4 RECLASS - A/R JPT 19 23 X 3119382 0 3119382 0 3119382 2627254 0 2627254 0 2627254 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, 2019, 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 $138,500 FOR THE YEAR ENDED DECEMBER 31, 2019. X X 1 1 X 0 1 0 ELIZABETH WORRELL MANAGING DIRECTOR/CHIEF LEGAL COUNSE 140000 326667 0 0 0 0 0 0 2000 4667 142000 331334 32666 0 KEVIN N BARRETT EXECUTIVE DIRECTOR 98274 229305 0 0 0 0 0 0 0 0 98274 229305 229305 0 J PATRICK TIELBORG FORMER MANAGING DIR. & GEN 0 0 0 0 273182 0 0 0 0 0 273182 0 273182 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 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 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. 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 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 NA