PIPE LINE CONTRACTORS ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PIPE LINE CONTRACTORS ASSOCIATION (EIN 75-0756831)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-13
- IRS object ID
- 201313179349300221
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-13T07:47:10-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANE GORMAN TRUBITT PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2626 HOWELL STREET SUITE 700 | AddressLine1 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 752044064 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750756831 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIPE LINE CONTRACTORS ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % J PATRICK TIELBORG | InCareOfName |
| Name Control | PIPE | NameControl |
| Phone | 2149692700 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 PACIFIC AVENUE | AddressLine1 |
| Address Line2 | Suite 4100 | AddressLine2 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 752014675 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J PATRICK TIELBORG | Name |
| Title | MANAGING DIRECTOR | Title |
| Phone | 2149692700 | Phone |
| Date Signed | 2013-11-15 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David H Ovesen | Name |
| Phone | 2148717500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | J PATRICK TIELBORG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 PACIFIC AVE STE 4100 | AddressLine1 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 752014675 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1667412 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | PLCA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1948 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | FORMED FOR THE PURPOSE OF THE BETTERMENT AND ADVANCEMENT OF THE PIPE LINE CONTRACTORS INDUSTRY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 3 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1120250 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1667000 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 453 | InvestmentIncomePriorYear |
| Investment Income Current Year | 412 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1120703 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1667412 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 304745 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 318941 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1051780 | OtherExpensePriorYear |
| Other Expenses Current Year | 1516023 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1356525 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1834964 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -235822 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -167552 | RevenuesLessExpensesCY |
| Total Assets BOY | 1932980 | TotalAssetsBOY |
| Total Assets EOY | 1780139 | TotalAssetsEOY |
| Total Liabilities BOY | 1368 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 16079 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1931612 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1764060 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | PRINTING OF LABOR AND SAFETY MANUALS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONVENTIONS AND MEETINGS FOR PIPE LINE CONTRACTORS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | LABOR NEGOTIATIONS AND OTHER MEETINGS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 3 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicy |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | J PATRICK TIELBORG | NamePerson |
| Telephone Number | 2149692700 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 PACIFIC AVE SUITE 4100 | AddressLine1 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 752014675 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| M DAN MURPHY | |||||||
| PRESIDENT | 1.0 | 0.0 | X | X | 0 | 0 | |
| JOHN ALLEN | |||||||
| 1ST VICE PRESIDENT | 1.0 | 0.0 | X | X | 0 | 0 | |
| RONNIE WISE | |||||||
| 2ND VICE PRESIDENT | 1.0 | 1.0 | X | X | 0 | 0 | |
| FRANK O WELCH | |||||||
| TREASURER | 1.0 | 1.0 | X | X | 0 | 0 | |
| BRIAN L GANSKE | |||||||
| DIRECTOR | 1.0 | 1.0 | X | 0 | 0 | ||
| BERNIE BERMACK | |||||||
| DIRECTOR | 1.0 | 0.0 | X | 0 | 0 | ||
| CHRISTOPHER T LEINES | |||||||
| DIRECTOR | 1.0 | 0.0 | X | 0 | 0 | ||
| DON W THORN | |||||||
| DIRECTOR | 1.0 | 0.0 | X | 0 | 0 | ||
| DWAYNE OSADCHUK | |||||||
| DIRECTOR | 1.0 | 0.0 | X | 0 | 0 | ||
| ROBERT I JOHNSTON | |||||||
| DIRECTOR | 1.0 | 1.0 | X | 0 | 0 | ||
| ROBERT A REISS SR | |||||||
| 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 | 132000 | 308000 | 220000 | |
| KEVIN N BARRETT | |||||||
| EXECUTIVE DIRECTOR | 35.0 | 15.0 | X | 65750 | 153417 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 197750 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 461417 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 220000 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | true | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | AKIN GUMP STRAUSS HAUER FELD LLP | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 PACIFIC AVE SUITE 4100 | AddressLine1 |
| City | DALLAS | City |
| State | TX | State |
| ZIP Code | 75201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | LEGAL SERVICES | DescriptionOfServices |
| Compensation | 1033669 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| CONVENTION RECEIPT | 900099 | 329000 | $329,000 | |
| MEMBERSHIP DUES | 900099 | 1338000 | 1338000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1667000 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 412 | TotalRevenueColumn |
| Exclusion | $412 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1667412 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1338000 | RelatedOrExemptFunctionIncome |
| Exclusion | $329,412 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 263750 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37377 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7952 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9862 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1109198 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14500 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43429 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7648 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11652 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28030 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 267801 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 222 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13047 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9691 | Total |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| AUTO EXPENSE | 4539 |
| LABOR MATTERS | 3312 |
| PRESIDENT PINS & PLAQUES | 2954 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1834964 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 683765 | BOY |
| EOY | 815761 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1231030 | BOY |
| EOY | 906141 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 99522 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 41285 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18185 | BOY |
| EOY | 58237 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1932980 | BOY |
| EOY | 1780139 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1368 | BOY |
| EOY | 16079 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1368 | BOY |
| EOY | 16079 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1931612 | BOY |
| EOY | 1764060 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1931612 | BOY |
| EOY | 1764060 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1932980 | BOY |
| EOY | 1780139 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -167552 | ReconcilationRevenueExpenses |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years | |
| Current Year Minus4 Years | CurrentYearMinus4Years | |
| Land | Land | |
| Buildings | Buildings | |
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 71284 | OtherCostOrOtherBasis |
| Depreciation | 13047 | Depreciation |
| Book Value | 58237 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 28238 | OtherCostOrOtherBasis |
| Depreciation | 28238 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 58237 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| OTHER LIABILITIES | $83 |
| DUE TO AFFILIATE | $15,996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 16079 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1667412 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 1667412 | RevenueSubtotal |
| Total Revenue Per Form990 | 1667412 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1834964 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 1834964 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1834964 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FIN 48 (ASC 740) FOOTNOTE | Identifier |
| Return Reference | SCHEDULE D, PART X, LINE 2: | ReturnReference |
| Explanation | 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, 2012, 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 2009. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | true | WrittenPolicyReTAndEExpenses |
| Substantiation Required | true | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | true | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| J PATRICK TIELBORG | ||||||||||||||
| MANAGING DIR. & GEN. COUNSEL | 132000 | 308000 | 0 | 0 | 0 | 0 | 66000 | 154000 | 0 | 0 | 198000 | 462000 | 0 | 0 |
| KEVIN N BARRETT | ||||||||||||||
| EXECUTIVE DIRECTOR | 65750 | 153417 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65750 | 153417 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN | Identifier |
| Return Reference | SCHEDULE J, LINE 4(B): | ReturnReference |
| Explanation | J. PATRICK TIELBERG $66,000 | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (8 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 11652 | RENT | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 65750 | SALARIES - EXECUTIVE DIRECTOR | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 33977 | SECRETARIAL COMPENSATION | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 5747 | GROUP MEDICAL | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 2500 | SUPPORT STAFF | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 5792 | PAYROLL TAXES | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 1033669 | LEGAL SERVICES | false |
| J PATRICK TIELBORG | |||
| PARTNER AT LAW FIRM | 6270 | OTHER ADMINISTRATIVE | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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, 2012. The agreement provides for a minimum salary of $440,000 per year in addition to benefits provided by an additional productivity bonus for purchase of an annuity. During January 2012, 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 2012, 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
Comments