BETA

PIPE LINE INDUSTRY ADVANCEMENT FUND: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
PIPE LINE INDUSTRY ADVANCEMENT FUND (EIN 23-7379267)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-14
IRS object ID
201733189349306318
Schema version
2016v3.0
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)
Return2017-11-14T13:21:27-06:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

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 Begin2016-01-01TaxPeriodBeginDt

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 Line11700 PACIFIC AVENUE NO 4100AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752014675ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJ PATRICK TIELBORGPersonNm
Person TitleMANAGING DIRECTORPersonTitleTxt
Phone2149692700PhoneNum
Signature2017-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID OVESENPreparerPersonNm
PTINP00740904PTIN
Phone2148717500PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.202.44.50IPv4AddressTxt
FieldValueIRS element (for citing)
IP2017-11-13IPDt
IP Tm21:52:19IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdA83ED1E1FAE8BE60F2FFDD10CC0B79844D1BFAEDAtSubmissionCreationDeviceId
At Submission Filing Device Id108C02F116BD3889D49AA26304DB2FB20DC6DB70AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJ PATRICK TIELBORGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 PACIFIC AVE STE 4100AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752014675ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,426,160GrossReceiptsAmt
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 Employee4TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,486,278PYProgramServiceRevenueAmt
CY Program Service Revenue$1,417,449CYProgramServiceRevenueAmt
PY Investment Income$1,214PYInvestmentIncomeAmt
CY Investment Income$8,711CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,487,492PYTotalRevenueAmt
CY Total Revenue$1,426,160CYTotalRevenueAmt
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$852,798PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$880,172CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,519,545PYOtherExpensesAmt
CY Other Expenses$2,578,364CYOtherExpensesAmt
PY Total Expenses$3,372,343PYTotalExpensesAmt
CY Total Expenses$3,458,536CYTotalExpensesAmt
PY Revenues Less Expenses-$1,884,851PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,032,376CYRevenuesLessExpensesAmt
Total Assets BOY$6,341,413TotalAssetsBOYAmt
Total Assets EOY$4,294,399TotalAssetsEOYAmt
Total Liabilities BOY$205,629TotalLiabilitiesBOYAmt
Total Liabilities EOY$190,991TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$6,135,784NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,103,408NetAssetsOrFundBalancesEOYAmt
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)
DescPRINTING OF LABOR AND SAFETY MANUALSDesc

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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 With Officer EntYes (1)BusinessRlnWithOfficerEntInd
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
Employee4EmployeeCnt
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
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 MembersYes (1)ElectionOfBoardMembersInd
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)
PersonJ PATRICK TIELBORGPersonNm
Phone2149692700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11700 PACIFIC AVE STE 4100AddressLine1Txt
CityDALLASCityNm
State AbbreviationTXStateAbbreviationCd
ZIP752014675ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOHN ALLEN
TRUSTEE1.001.00Yes (X)$0$0$0
BRIAN GANSKE
CHAIRMAN1.001.00Yes (X)$0$0$0Yes (X)
CHRISTOPHER T LEINES
TRUSTEE1.001.00Yes (X)$0$0$0
J PATRICK TIELBORG
MANAGING DIR. & GEN. COUNSEL12.0029.00$360,500$154,500$250,000Yes (X)
KEVIN BARRETT
EXECUTIVE DIRECTOR15.0035.00$186,445$79,905$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$546,945TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$234,405TotReportableCompRltdOrgAmt
Total Other Compensation$250,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd

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$1,942,322CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBER CONTRIBUTIONSDesc
Business900099BusinessCd
Total Revenue Column$1,417,449TotalRevenueColumnAmt
Related Or Exempt Func Income$1,417,449RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,417,449TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,711TotalRevenueColumnAmt
Exclusion$8,711ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,426,160TotalRevenueColumnAmt
Related Or Exempt Func Income$1,417,449RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$8,711ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$721,945TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$99,278TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$32,364TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,585TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,948,698TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,900TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$39,549TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,348TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,047TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$320,103TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,288TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PROXY TAXES$156,570
DUES AND SUBSCRIPTIONS$36,850
LABOR MATTERS$11,737
MARKET DEVELOPMENT$9,515

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14,759TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,458,536TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$58,924BOYAmt
EOY$333,580EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,282,489BOYAmt
EOY$3,960,819EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,341,413BOYAmt
EOY$4,294,399EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$205,629BOYAmt
EOY$190,991EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$205,629BOYAmt
EOY$190,991EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$6,135,784BOYAmt
EOY$4,103,408EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,135,784BOYAmt
EOY$4,103,408EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,341,413BOYAmt
EOY$4,294,399EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,032,376ReconcilationRevenueExpnssAmt
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$190,991Amt
FieldValueIRS element (for citing)
Total Liability$190,991TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,426,160TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$1,426,160RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,426,160TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,458,536TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,458,536ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,458,536TotalExpensesPerForm990Amt

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, 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 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. WITH FEW EXCEPTIONS, THE FUND 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 FUND 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 $156,570 FOR THE YEAR ENDED DECEMBER 31, 2016.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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 (2 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
J PATRICK TIELBORG
MANAGING DIR. & GEN. COUNSEL$360,500$154,500$0$0$0$0$175,000$75,000$0$0$535,500$229,500$0$0
KEVIN BARRETT
EXECUTIVE DIRECTOR$186,445$79,905$0$0$0$0$0$0$0$0$186,445$79,905$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART I LINE 4(B)FormAndLineReferenceDesc
ExplanationJ. PATRICK TIELBORG $175,000ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (8 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
J PATRICK TIELBORG
PARTNER AT LAW FIRM$15,047RENT0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$186,445SALARIES - EXECUTIVE DIRECTOR0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$88,164SECRETARIAL COMPENSATION0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$25,271GROUP MEDICAL0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$11,113SUPPORT STAFF0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$15,913PAYROLL TAXES0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$1,948,698FEES LEGAL0
J PATRICK TIELBORG
PARTNER AT LAW FIRM$26,288OTHER ADMINISTRATIVE EXPENSES0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART IV:FormAndLineReferenceDesc
ExplanationBUSINESS TRANSACTIONSTHE 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 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. THE ORGANIZATION ALSO 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. THEREFORE, AS PER FORM 990 INSTRUCTIONS, THE ORGANIZATION IS REPORTING THE NUMBER OF EMPLOYEES DEEMED AS THE ORGANIZATION'S EMPLOYEES.
FORM 990, PART VI, SECTION A, LINE 7AORGANIZATION WITH MEMBERS ELECTING GOVERNING BODY THERE IS A PROGRESSION FLOW CHART FOR THE APPOINTMENT OF THE PIPE LINE INDUSTRY ADVANCEMENT FUND TRUSTEES (THE CURRENT TRUSTEES ARE THE PAST PRESIDENTS OF THE PIPE LINE CONTRACTORS ASSOCIATION FROM 2010, 2011 AND 2012).
FORM 990, PART VI, SECTION B, LINE 11BFORM 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 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 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. KEVIN BARRETT, THE EXECUTIVE DIRECTOR, RECEIVES COMPENSATION BASED ON HIS EXPERIENCE AND DETERMINATION BY THE BOARD OF DIRECTORS, WHICH HAS EXCLUSIVE CONTROL OVER ALL COMPENSATION AND REVIEWS STAFF COMPENSATION EACH YEAR. HE IS AN EMPLOYEE OF AKIN GUMP STRAUSS HAUER & FELD, LLP, AN UNRELATED TAXABLE ORGANIZATION, AND PROVIDES MANAGEMENT SERVICES TO THE FILING ORGANIZATION. THERE IS A COMPENSATION ARRANGEMENT BETWEEN THE TWO ORGANIZATIONS, WHEREBY, THE FILING ORGANIZATION REIMBURSES HIS COMPENSATION TO THE UNRELATED TAXABLE ORGANIZATION FOR HIS SERVICES AS EXECUTIVE DIRECTOR, AS REPORTED ON SCHEDULE L, PART IV.
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
1700 PACIFIC AVENUE STE 4100DALLASTX75201750756831INUSTRY ADVANCEMENTTX501(C)(6)N/AN/A0
PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP
1700 PACIFIC AVENUE STE 4100DALLASTX75201752744096SCHOLARSHIPSTX501(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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