2014-11-17T07:07:34-06:00 2013-12-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2013-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION % J PATRICK TIELBORG PIPE 2149692700 1700 PACIFIC AVENUE Suite 4100 DALLAS TX 752014675 J PATRICK TIELBORG MANAGING DIRECTOR 2149692700 2014-11-15 true David H Ovesen P00740904 2149692700 2013 2015-11-30 17:44:51Z J PATRICK TIELBORG 1700 PACIFIC AVE STE 4100 DALLAS TX 752014675 1500608 false 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 1667000 1500250 412 358 0 0 1667412 1500608 0 0 0 0 318941 338363 0 0 0 1516023 1062893 1834964 1401256 -167552 99352 1780139 1864580 16079 1168 1764060 1863412 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. false false PRINTING OF LABOR AND SAFETY MANUALS. CONVENTIONS AND MEETINGS FOR PIPE LINE CONTRACTORS. LABOR NEGOTIATIONS AND OTHER MEETINGS. false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false true false false false false false true false false true 6 0 true 4 true false false false false false false X 13 13 false false false false true true false true true false false true false false false true true false X J PATRICK TIELBORG 2149692700 1700 PACIFIC AVE SUITE 4100 DALLAS TX 752014675 JOHN ALLEN PRESIDENT 1.0 0.0 X X 0 0 RONNIE WISE 1ST VICE PRESIDENT 1.0 0.0 X X 0 0 FRANK O WELCH 2ND VICE PRESIDENT 1.0 1.0 X X 0 0 ROBERT A RIESS SR TREASURER 1.0 1.0 X X 0 0 BRIAN L GANSKE DIRECTOR 1.0 0.0 X 0 0 BERNIE BERMACK DIRECTOR 1.0 0.0 X 0 0 CHRISTOPHER T LEINES DIRECTOR 1.0 1.0 X 0 0 DON W THORN DIRECTOR 1.0 1.0 X 0 0 DWAYNE OSADCHUK DIRECTOR 1.0 0.0 X 0 0 KELLY W OSBORN DIRECTOR 1.0 0.0 X 0 0 M DAN MURPHY DIRECTOR 1.0 0.0 X 0 0 JIMMY L CROTTS DIRECTOR 1.0 0.0 X 0 0 ROBERT C OSBORN DIRECTOR 1.0 0.0 X 0 0 J PATRICK TIELBORG MANAGING DIR. & GEN. COUNSEL 28.0 13.0 X 142500 332500 220000 KEVIN N BARRETT EXECUTIVE DIRECTOR 35.0 15.0 X 69025 161058 0 211525 493558 220000 1 false true true AKIN GUMP STRAUSS HAUER FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LEGAL SERVICES 3013698 LITTLER MENDELSON 2001 Ross Ave 1500 DALLAS TX 75201 LEGAL SERVICES 219207 2 0 CONVENTION RECEIPTS 900099 315000 315000 MEMBERSHIP DUES 900099 1185250 1185250 1500250 358 358 0 0 0 0 0 0 0 0 0 0 1500608 1500250 358 0 0 0 0 277525 0 37726 0 12264 10848 0 705039 14950 0 0 0 0 0 41471 10873 0 11652 10930 0 221532 0 0 14257 10804 AUTO EXPENSE 5246 LABOR MATTERS 11531 MISCELLANEOUS 4608 1401256 815761 379399 906141 1441201 0 0 0 0 0 0 0 0 0 0 0 0 0 0 99522 55542 58237 43980 0 0 0 0 0 0 0 0 0 0 1780139 1864580 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16079 1168 16079 1168 X 0 0 0 0 1764060 1863412 1764060 1863412 1780139 1864580 99352 X X false true X true false false false false 1185250 269031 269031 269031 71284 27304 43980 28238 28238 0 43980 0 OTHER LIABILITIES 83 DUE TO AFFILIATE 1085 1168 X 1500608 1500608 1500608 1401256 1401256 1401256 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2: 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, 2013, 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 2010. X true true X X false true false J PATRICK TIELBORG MANAGING DIR. & GEN. COUNSEL 142500 332500 0 0 0 0 66000 154000 0 0 208500 486500 0 0 KEVIN N BARRETT EXECUTIVE DIRECTOR 69025 161058 0 0 0 0 0 0 0 0 69025 161058 0 0 SCHEDULE J, LINE 4(B): SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN J. PATRICK TIELBERG $66,000 SCHEDULE J, LINE 1(A): 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. J PATRICK TIELBORG PARTNER AT LAW FIRM 11652 RENT false J PATRICK TIELBORG PARTNER AT LAW FIRM 69025 SALARIES - EXECUTIVE DIRECTOR false J PATRICK TIELBORG PARTNER AT LAW FIRM 33241 SECRETARIAL COMPENSATION false J PATRICK TIELBORG PARTNER AT LAW FIRM 8589 GROUP MEDICAL false J PATRICK TIELBORG PARTNER AT LAW FIRM 3510 SUPPORT STAFF false J PATRICK TIELBORG PARTNER AT LAW FIRM 6555 PAYROLL TAXES false J PATRICK TIELBORG PARTNER AT LAW FIRM 598073 LEGAL SERVICES false J PATRICK TIELBORG PARTNER AT LAW FIRM 39197 OTHER ADMINISTRATIVE false 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. ORGANIZATIONS WITH MEMBERS 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. ORGANIZATIONS WITH MEMBERS ELECTING GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7(A): PIPE LINE CONTRACTORS ASSOCIATION holds elections for officers and directors of the association. Only Regular members may cast ballots. DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINE 15(A) AND 15(B): As reported in the footnotes of the organization's audited financial statements, PLIAF and PLCA have a five-year employment agreement with J. Patrick Tielborg, their current Managing Director and General Counsel, (the Employee) beginning January 1, 2013. The agreement provides for a minimum salary of $475,000 per year in addition to benefits provided by an additional productivity bonus for purchase of an annuity. During January 2013, PLIAF and PLCA are to pay 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 2013, 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. 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 REVIEW FORM 990, PART VI, SECTION B, LINE 11: 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. WRITTEN CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12(A): 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. DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE ONLY MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ACCOUNTING METHOD USED FORM 990, PART XII, LINE 1: 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. COMPENSATION FROM UNRELATED ORGANIZATION FORM 990, PART VII, SECTION A: 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. PIPE LINE ADVANCEMENT FUND 1700 Pacific Avenue STE 4100 DALLAS TX 75201 237379267 INDSTY ADVMNT TX 501(C)(6) N/A NA false PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP 1700 Pacific Avenue STE 4100 DALLAS TX 75201 752744096 SCHOLARSHIPS TX 501(C)(3) PF NA false false false false false true false false false false false false false false true true false true false false NA