2017-11-14T13:21:47-06:00 2016-12-31 751044330 LANE GORMAN TRUBITT LLC 2626 HOWELL ST SUITE 700 DALLAS TX 75204 990 2016-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 2149692700 1700 PACIFIC AVENUE NO 4100 DALLAS TX 752014675 J PATRICK TIELBORG MANAGING DIRECTOR 2149692700 2017-11-13 1 DAVID OVESEN P00740904 2148717500 74.202.44.50 2017-11-13 21:27:53 CS P A83ED1E1FAE8BE60F2FFDD10CC0B79844D1BFAED 108C02F116BD3889D49AA26304DB2FB20DC6DB70 2016 2018-03-14 21:41:22Z J PATRICK TIELBORG 1700 PACIFIC AVE STE 4100 DALLAS TX 752014675 1499506 0 X PLCA.ORG X 1948 TX FORMED FOR THE PURPOSE OF THE BETTERMENT AND ADVANCEMENT OF THE PIPE LINE CONTRACTORS INDUSTRY 13 13 4 0 0 0 0 0 1651500 1498500 130 1006 0 0 1651630 1499506 0 0 0 0 365485 377217 0 0 0 1200729 1179815 1566214 1557032 85416 -57526 1834328 1776793 103 94 1834225 1776699 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 PRINTING OF LABOR AND SAFETY MANUALS. 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 1 0 0 0 0 0 1 0 0 1 9 0 1 4 1 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 J PATRICK TIELBORG 2149692700 1700 PACIFIC AVE SUITE 4100 DALLAS TX 752014675 X BERNIE BERMACK PRESIDENT 1.00 0.00 X X 0 0 0 BRIAN L GANSKE DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER T LEINES DIRECTOR 1.00 1.00 X 0 0 0 DWAYNE OSADCHUK DIRECTOR 1.00 0.00 X 0 0 0 FRANK O WELCH DIRECTOR 1.00 0.00 X 0 0 0 JIMMY L CROTTS TREASURER 1.00 1.00 X X 0 0 0 JOHN ALLEN DIRECTOR 1.00 2.00 X 0 0 0 KELLY W OSBORN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT A RIESS SR 1ST VICE PRESIDENT 1.00 0.00 X X 0 0 0 ROBERT C OSBORN 2ND VICE PRESIDENT 1.00 1.00 X X 0 0 0 RONNIE WISE DIRECTOR 1.00 1.00 X 0 0 0 STEVEN ROONEY DIRECTOR 1.00 0.00 X 0 0 0 JIM SUMMERS DIRECTOR 1.00 0.00 X 0 0 0 J PATRICK TIELBORG MANAGING DIR. & GEN. COUNSEL 28.00 13.00 X 154500 360500 250000 KEVIN N BARRETT EXECUTIVE DIRECTOR 35.00 15.00 X 79905 186445 0 234405 546945 250000 1 0 1 1 AKIN GUMP STRAUSS HAUER & FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LOBBYING 427525 AKIN GUMP STRAUSS HAUER & FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LEGAL SERVICES 222041 2 MEMBERSHIP DUES 900099 1085500 1085500 CONVENTION RECEIPT 900099 413000 413000 1498500 1006 1006 1499506 1498500 0 1006 309405 42547 13871 11394 222041 17350 427525 38793 8348 15047 27704 327954 120 14791 10204 PROXY TAXES 52190 LABOR MATTERS 9368 AUTO EXPENSE 5677 MISCELLANEOUS 2703 1557032 365562 283134 1202953 1257275 102191 56798 60184 45393 205629 190991 1834328 1776793 103 94 103 94 X 0 0 0 0 1834225 1776699 1834225 1776699 1834328 1776793 -57526 0 X X 0 1 X 1 0 0 0 1 1085500 427525 269031 696556 269031 427525 73953 28560 45393 28238 28238 0 45393 DUE FROM AFFILIATE 190991 190991 OTHER LIABILITIES 94 94 X 1499506 0 1499506 0 1499506 1557032 0 1557032 0 1557032 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, 2016, 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. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS BEFORE 2013. 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 (35%) 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 $52,190 FOR THE YEAR ENDED DECEMBER 31, 2016. X 1 1 X X 0 1 0 J PATRICK TIELBORG MANAGING DIR. & GEN. COUNSEL 154500 360500 0 0 0 0 75000 175000 0 0 229500 535500 0 0 KEVIN N BARRETT EXECUTIVE DIRECTOR 79905 186445 0 0 0 0 0 0 0 0 79905 186445 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS THE TRAVEL FOR COMPANIONS BENEFIT WAS AVAILABLE TO AND RECEIVED BY ALL OFFICERS AND DIRECTORS. FORM 1099S WERE NOT ISSUED; THEREFORE, THE COMPANION TRAVEL BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN J. PATRICK TIELBERG $75,000 J PATRICK TIELBORG PARTNER AT LAW FIRM 15047 RENT 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 79905 SALARIES - EXECUTIVE DIRECTOR 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 37784 SECRETARIAL COMPENSATION 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 10830 GROUP MEDICAL 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 4763 SUPPORT STAFF 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 6820 PAYROLL TAXES 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 647441 LEGAL SERVICES 0 J PATRICK TIELBORG PARTNER AT LAW FIRM 26288 OTHER ADMINISTRATIVE 0 SCHEDULE L, PART IV: THE MANAGING DIRECTOR OF THE ORGANIZATION, J. PATRICK TIELBORG, IS A PARTNER AT AKIN GUMP STRAUSS HAUER & FELD, LLP. VARIOUS OPERATIONAL EXPENSES, AS DETAILED IN SCHEDULE L, PART IV, ARE PAID TO THIS LAW FIRM FOR EXPENSE REIMBURSEMENT AND SERVICES PROVIDED. 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 THE MANAGING DIRECTOR, WHO IS ALSO THE GENERAL COUNSEL TO THE ENTITY. 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 HAVE A THREE-YEAR EMPLOYMENT AGREEMENT WITH THEIR CURRENT MANAGING DIRECTOR AND GENERAL COUNSEL, (THE EMPLOYEE) BEGINNING JANUARY 1, 2016. THE AGREEMENT PROVIDES FOR A THREE PERCENT SALARY INCREASE EACH YEAR IN ADDITION TO BENEFITS PROVIDED BY AN ADDITIONAL PRODUCTIVITY BONUS FOR PURCHASE OF AN ANNUITY. DURING JANUARY 2016, 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 EACH CALENDAR YEAR AFTER 2015, DURING THE TERM OF THE EMPLOYMENT AGREEMENT, PLIAF AND PLCA ARE TO PURCHASE 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 VESTING REQUIREMENTS APPLICABLE TO ANY ANNUITY CONTRACT PURCHASED PROVIDES FOR A RISK OF FORFEITURE THAT REQUIRES THE EMPLOYEE TO TRANSFER THE ANNUITY CONTRACT BACK TO PLIAF AND PLCA IF THE EMPLOYEE IS INVOLUNTARILY TERMINATED FOR CAUSE OR VOLUNTARY TERMINATES OTHER THAN FOR GOOD REASON. THE MAXIMUM VESTING PERIOD MAY NOT EXCEED THE LESSER OF TWO YEARS FROM THE EFFECTIVE PURCHASE DATE OF SUCH ANNUITY CONTRACT OR THE DIFFERENCE BETWEEN THE EFFECTIVE DATE OF THE PURCHASE OF SUCH ANNUITY CONTRACT AND THE DATE OF THE EXPIRATION OF THE TERM OF THE EMPLOYMENT AGREEMENT. IF THE EMPLOYEE IS INVOLUNTARILY TERMINATED WITHOUT CAUSE, DIES, BECOMES INCAPACITATED, OR VOLUNTARILY TERMINATES FOR GOOD REASON PRIOR TO THE END OF THE TERM OF THE EMPLOYMENT AGREEMENT, OR RETIRES AT THE END OF THE TERM OF THE EMPLOYMENT AGREEMENT, ALL UNVESTED ANNUITY CONTRACTS SHALL BECOME 100% VESTED, PROVIDED THAT THE RIGHT TO RETAIN ANY ANNUITY CONTRACT PURCHASED WITHIN LESS THAN TWO YEARS OF THE RETIREMENT OR EXPIRATION OF THE TERM OF THE AGREEMENT IS CONDITIONED ON THE EMPLOYEE REFRAINING FROM EMPLOYMENT OR PROVIDING SERVICES TO ANY TRADE ASSOCIATION OR SIMILAR ORGANIZATION THAT COMPETES WITH OR PROVIDES SERVICES SIMILAR TO PLIAF AND PLCA FOR A PERIOD THAT ENDS TWO YEARS FROM THE EFFECTIVE DATE OF THE PURCHASE OF ANY SUCH ANNUITY CONTRACT. PLIAF AND PLCA HAVE A TWO-YEAR EMPLOYMENT AGREEMENT WITH THEIR CURRENT EXECUTIVE DIRECTOR BEGINNING MAY 16, 2015. THE AGREEMENT PROVIDES FOR A FIVE PERCENT SALARY INCREASE EACH YEAR. 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 VII, SECTION A: COMPENSATION FROM UNRELATED ORGANIZATION THE ORGANIZATION REIMBURSES COMPENSATION OF THE EXECUTIVE DIRECTOR AND STAFF PAID BY AKIN GUMP STRAUSS HAUER & FELD, LLP, AN UNRELATED TAXABLE ORGANIZATION, AS REPORTED ON SCHEDULE L, PART IV. 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 1700 PACIFIC AVENUE STE 4100 DALLAS TX 75201 237379267 INDSTY ADVMNT TX 501(C)(6) N/A N/A 0 PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP 1700 PACIFIC AVENUE STE 4100 DALLAS TX 75201 752744096 SCHOLARSHIPS TX 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