2012-09-12T14:47:45-05:00 2011-12-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2011-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION % J PATRICK TIELBORG PIPE 2149692700 1700 PACIFIC AVENUE DALLAS TX 752014675 J PATRICK TIELBORG 2012-09-01 true David H Ovesen 2148717500 2011 2016-02-24 21:20:13Z J PATRICK TIELBORG 1700 PACIFIC AVE STE 4100 DALLAS TX 752014675 1120703 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 0 1300000 1120250 1146 453 0 0 1301146 1120703 0 0 0 0 289420 304745 0 0 0 517658 1051780 807078 1356525 494068 -235822 2167586 1932980 152 1368 2167434 1931612 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 false 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 false true X 9 0 4 true false false false false false false X 13 13 false false false false true true true true true false false true false false false true true false X J PATRICK TIELBORG 2149692700 1700 PACIFIC AVE SUITE 4100 DALLAS TX 752014675 X CHRISTOPHER T LEINES 1.0 X X M DAN MURPHY 1.0 X X JOHN ALLEN 1.0 X X RONNIE WISE 1.0 X X BERNIE BERMACK 1.0 X GREGORY S V CURRAN 1.0 X DON W THORN 1.0 X ROBERT I JOHNSTON 1.0 X ROBERT A REISS SR 1.0 X JIMMY L CROTTS 1.0 X ROBERT C OSBORN 1.0 X FRANK O WELCH 1.0 X BRIAN L GANSKE 1.0 X J PATRICK TIELBORG 28.0 X 132000 308000 200000 KEVIN N BARRETT 35.0 X 62625 146125 0 194625 454125 200000 1 false true true AKIN GUMP STRAUSS HAUER FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LEGAL SERVICES 556275 1 0 CONVENTION RECEIPT 900099 154250 154250 MEMBERSHIP DUES 900099 966000 966000 1120250 453 453 0 0 0 0 0 0 0 1120703 966000 154703 0 0 0 0 254625 0 40190 0 0 9930 0 556275 14100 0 0 0 0 0 48456 6663 0 11652 12037 0 357560 0 0 9092 8744 AUTO EXPENSE 5653 LABOR MATTERS 18050 PHOTOGRAPHY 42 PLAQUES & PRESIDENTS' PINS 3456 1356525 96405 683765 1980600 1231030 0 0 0 0 0 0 0 0 0 0 0 0 0 0 73702 55517 27277 18185 0 0 0 0 0 0 0 0 63304 0 2167586 1932980 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 152 1368 152 1368 X 0 0 0 0 2167434 1931612 2167434 1931612 2167586 1932980 -235822 X X false true true X false 45464 27279 18185 28238 28238 0 18185 0 OTHER LIABILITIES 123 DUE TO AFFILIATE 1245 1368 1120703 1356525 -235822 -235822 1120703 1120703 1120703 1356525 1356525 1356525 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, 2011, 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 2008. X true true X X false true false J PATRICK TIELBORG 132000 308000 0 0 0 0 60000 140000 0 0 192000 448000 0 0 KEVIN N BARRETT 62625 146125 0 0 0 0 0 0 0 0 62625 146125 0 0 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, LINE 4(B): J. PATRICK TIELBERG $60,000 J PATRICK TIELBORG PARTNER AT LAW FIRM 11652 RENT false J PATRICK TIELBORG PARTNER AT LAW FIRM 32840 SECRETARIAL COMPENSATION false J PATRICK TIELBORG PARTNER AT LAW FIRM 6000 SUPPORT STAFF false J PATRICK TIELBORG PARTNER AT LAW FIRM 5866 PAYROLL TAXES false J PATRICK TIELBORG PARTNER AT LAW FIRM 556275 LEGAL FEES false J PATRICK TIELBORG PARTNER AT LAW FIRM 37441 OTHER ADMINISTRATIVE EXPENSES false J PATRICK TIELBORG PARTNER AT LAW FIRM 62625 SALARIES-EXECUTIVE DIRECTOR false 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): J. Patrick Tieiborg has been employed by the Pipe Line Contractors Association since September 1, 1978. His current employment contract with the filing organization and the Pipe Line Industry Advancement Fund (PLIAF), a related organization, begins January 1, 2011 through December 31, 2015, and thereafter, may be extended by mutual agreement of the parties. The contract 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. The Board of Directors by resolution provided that Tielborg's annual compensation from January 1, 2011 through December 31, 2015, will be allocated $132,000 to the filing organization and $308,000 to Pipe Line Industry Advancement Fund, the related organization, as reported on Schedule R, Part II. 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, LINE 5: 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. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:J. PATRICK TIELBORG TITLE:MANAGING DIR. & GEN. COUNSEL HOURS:12 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KEVIN N. BARRETT TITLE:EXECUTIVE DIRECTOR HOURS:15 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 true true false true false false NA