2012-09-12T14:46:59-05:00 2011-12-31 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2011-01-01 237379267 PIPE LINE INDUSTRY ADVANCEMENT FUND % 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 1120389 false X n/a X 1974 TX TO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY. 3 3 4 0 0 0 0 1456521 1117043 8109 3346 0 0 1464630 1120389 753683 0 0 0 675315 711063 0 0 0 764170 1187822 2193168 1898885 -728538 -778496 9732177 8890377 63304 0 9668873 8890377 TO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY. false false LABOR NEGOTIATIONS AND OTHER MEETINGS PRINTING OF LABOR AND SAFETY MANUALS CONVENTION AND MEETINGS FOR PIPE LINE CONTRACTORS false false false false false false false false false false false false false false 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 1 0 4 true false false false false false false X 3 3 false false false false false true true true true false false true false false false true true false X J PATRICK TIELBORG 2149692700 1700 PACIFIC AVE STE 4100 DALLAS TX 752014675 X DAVE STOTZ 1.0 X ROBERT H WESTPHAL 1.0 X WA BILL LEONE 1.0 X J PATRICK TIELBORG 12.0 X 308000 132000 200000 KEVIN BARRETT 15.0 X 146125 62625 454125 194625 200000 2 false true true AKIN GUMP STRAUSS HAUER FELD LLP 1700 PACIFIC AVE SUITE 4100 DALLAS TX 75201 LEGAL SERVICES 561833 1 0 MEMBERSHIP DUES 900099 1117043 1117043 1117043 3346 3346 0 0 0 0 0 0 0 1120389 1117043 3346 0 0 0 0 594125 0 93777 0 0 23161 0 561833 10100 0 0 0 0 0 53001 6663 0 0 0 0 299601 0 0 0 6992 SAFETY 31731 LABOR MATTERS 168722 DUES AND SUBSCRIPTIONS 22428 MARKET DEVELOPMENT 20000 6751 1898885 95482 249092 9636695 8640040 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1245 9732177 8890377 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63304 0 63304 0 X 0 0 0 0 9668873 8890377 9668873 8890377 9732177 8890377 -778496 X false true true X false 0 0 1120389 1898885 -778496 -778496 1120389 1120389 1120389 1898885 1898885 1898885 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 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, 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 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 2008. X true true X X false true false J PATRICK TIELBORG 308000 132000 140000 60000 448000 192000 KEVIN BARRETT 146125 62625 146125 62625 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I LINE 4(B): J. PATRICK TIELBERG $140,000 J PATRICK TIELBORG PARTNER AT LAW FIRM 11652 RENT false J PATRICK TIELBORG PARTNER AT LAW FIRM 76627 SECRETARIAL COMPENSATION false J PATRICK TIELBORG PARTNER AT LAW FIRM 14000 SUPPORT STAFF false J PATRICK TIELBORG PARTNER AT LAW FIRM 13686 PAYROLL TAXES false J PATRICK TIELBORG PARTNER AT LAW FIRM 561833 LEGAL FEES false J PATRICK TIELBORG PARTNER AT LAW FIRM 146125 SALARIES-EXECUTIVE DIRECTOR false J PATRICK TIELBORG PARTNER AT LAW FIRM 37441 OTHER ADMINISTRATIVE EXPENSES false ORGANIZATION WITH MEMBERS ELECTING GOVERNING BODY FORM 990, PART VI, SECTION A, LINE 7(A): 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 2005, 2006 and 2007). DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINE 15(A) and (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 MANAGER, 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 ORGANIZATIONS' DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE MADE TO THE PUBLIC UPON REQUEST. ELECTING OF THE ORGANIZATIONS OFFICERS FORM 990, PART VI, SECTION A, LINE 7(B): THE FUND IS ADMINISTERED BY THE PIPE LINE CONTRACTORS ASSOCIATION, AND ITS BOARD PROVIDES OVERSIGHT OF THE GOVERNING BODY. NUMBER OF EMPLOYEES FORM 990, PART V, LINE 2A: 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. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:J. PATRICK TIELBORG TITLE:MANAGING DIR. & GEN. COUNSEL HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:KEVIN BARRETT TITLE:EXECUTIVE DIRECTOR HOURS:35 PIPE LINE CONTRACTORS ASSOCIATION 1700 Pacific Avenue STE 4100 DALLAS TX 75201 750756831 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 true false false false false false false false false true true true false false false NA