2025-11-10T18:17:59-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 5715702700 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 ELIZABETH WORRELL MANAGING DR & CHIEF LEGAL COUNSEL 5715702700 2025-11-10 1 1 ERIN CRANMER P01712644 2023319880 2025-11-10 2024 2025-03-06 01:10:19Z ELIZABETH WORRELL 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 6325599 0 X WWW.PLCA.ORG X 1948 VA 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. 10 10 5 0 0 0 2737500 2451117 2528070 3695614 90988 168503 10 10365 5356568 6325599 0 0 0 0 1489303 1618983 0 0 0 4661882 3045805 6151185 4664788 -794617 1660811 2760282 4421093 0 0 2760282 4421093 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 0 0 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 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X ELIZABETH WORRELL 5715512464 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 JOSH RAMSEY PRESIDENT 1.00 1.00 X X 0 0 0 JEFF KNAPP 1ST VICE PRESIDENT 1.00 X X 0 0 0 ROBERT BENDURE 2ND VICE PRESIDENT 1.00 X X 0 0 0 MATT WESTPHAL TREASURER UNTIL OCT 24, 2024 1.00 X 0 0 0 ROBERT BELL DIRECTOR 1.00 X 0 0 0 JAYME FYE DIRECTOR EFFECTIVE OCT 25, 2024 1.00 X 0 0 0 SHANE JOHNSTON DIRECTOR 1.00 X 0 0 0 DUSTIN MYKYTE DIRECTOR 1.00 X 0 0 0 JOSH PURRENHAGE DIRECTOR UNTIL MAR 19, 2024 1.00 X 0 0 0 JOE VAN VYNCKT DIRECTOR 1.00 X 0 0 0 JAMEY WADE DIRECTOR 1.00 X 0 0 0 BOBBY POTEETE DIRECTOR 1.00 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR & CHIEF 50.00 16.00 X 637000 0 53223 KEVIN BARRETT EXECUTIVE DIRECTOR 50.00 15.00 X 306282 0 54679 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 50.00 10.00 X 204770 0 40201 JENNIFER CHASE DIRECTOR OF ADMINISTRATION 50.00 15.00 X 199160 0 47811 1347212 0 195914 4 0 1 0 MANOR HILL PRODUCTIONS 4411 MANOR LANE ELLICOTT CITY MD 21042 CONVENTION PRODUCTION 326538 FLOCKABLE 3614 E ROYAL PALK CIRCLE TAMPA FL 33629 CONVENTION MANAGEMENT 184075 AKIN GUMP STRAUSS HAUER & FELD LLP 2001 K STREET NW WASHINGTON DC 20006 LEGAL 168663 3 2442000 9117 2451117 CONVENTION INCOME 900099 1322985 1322985 MEMBERSHIP DUES 900099 1240000 1240000 SHARED SERVICES 900099 1122879 1122879 MEMBER CONFERENCES 900099 9750 9750 3695614 168503 168503 MISCELLANEOUS 900099 10365 10365 10365 6325599 3705979 0 168503 690223 715258 38986 108303 66213 99760 26780 166651 17442 15887 108374 48089 147454 14679 2061335 28698 42362 SPECIAL PROJECTS AND CO 170179 LABOR MATTERS 36881 PROXY TAX 34838 PROGRAM SUPPORT SERVICE 26396 4664788 763307 500306 1933688 3876891 163982 120086 63287 43896 2760282 4421093 0 0 X 2760282 4421093 2760282 4421093 2760282 4421093 1660811 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1240000 166651 166651 0 166651 4125 4026 99 47427 24965 22462 112430 91095 21335 43896 X PART X, LINE 2: THE PLCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. TRADE ASSOCIATIONS MAY SUPPORT LEGISLATION FAVORABLE TO THEIR INDUSTRIES AND OPPOSE DETRIMENTAL LEGISLATION WITHOUT LOSING EXEMPTION UNDER SECTION 501(C)(6) OF THE IRC. 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 $34,997 FOR THE YEAR ENDED DECEMBER 31, 2024. THE ASSOCIATION ADHERES TO THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ASSOCIATION FILES RETURNS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. X X 1 1 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR & CHIEF 550000 0 50000 0 37000 0 13800 0 39423 0 690223 0 0 0 KEVIN BARRETT EXECUTIVE DIRECTOR 285782 0 2500 0 18000 0 11431 0 43248 0 360961 0 0 0 JENNIFER CHASE DIRECTOR OF ADMINISTRATION 194160 0 5000 0 0 0 7766 0 40045 0 246971 0 0 0 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 202270 0 2500 0 0 0 8091 0 32110 0 244971 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL CONSISTENT WITH THE ORGANIZATION'S POLICIES, FIRST CLASS AIRFARE WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. ALL EXPENSES WERE DOCUMENTED AND SUBSTANTIATED IN COMPLIANCE WITH THE ORGANIZATION'S POLICIES. TRAVEL FOR COMPANIONS CONSISTENT WITH THE ORGANIZATION'S POLICIES, COMPANION AIRFARE WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. ALL EXPENSES WERE DOCUMENTED AND SUBSTANTIATED IN COMPLIANCE WITH THE ORGANIZATION'S POLICIES. PART I, LINE 7 BONUSES ARE AWARDED BASED ON EMPLOYEE PERFORMANCE. FORM 990, PART VI, SECTION A, LINE 6 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 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 THE FORM 990 IS REVIEWED BY THE CHIEF LEGAL COUNSEL. 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 12C THE ORGANIZATION HAS A WRITTEN CONFLICTS OF INTEREST POLICY. THE CHIEF LEGAL COUNSEL MONITORS ALL ORGANIZATIONAL ACTIVITIES TO ENSURE THERE ARE NO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE MANGING DIRECTOR, AND OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF PIPE LINE CONTRACTORS ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS 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 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0