NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS (EIN 72-0677751)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202443199349307509
Schema version: 2023v5.0
Note: A later return for the same period supersedes this one.
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T12:44:57-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	510613713	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THE TAX CAFE	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3658 CHIMNEY SWIFT DR	AddressLine1Txt
City	HUNTINGDON VALLEY	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19006	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	720677751	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ASSOCIATION OF PIPE	BusinessNameLine1Txt
Business Name Line2	COATING APPLICATORS	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	7132122647	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3040 POST OAK BLVD SUITE 1400	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MERRITT CHASTAIN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7132122647	PhoneNum
Signature	2024-11-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GERALD GENSIEJEWSKI	PreparerPersonNm
PTIN	P00044955	PTIN
Phone	2159474940	PhoneNum
Preparation	2024-11-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MERRITT CHASTAIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3040 POST OAK BLVD SUITE 1400	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$254,115	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1964	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	NAPCA IS THE TRADE ASSOCIATION FOR THE PLANT PIPE COATING INDUSTRY. ITS PRIMARY PURPOSE IS THE IMPROVEMENT OF MEMBERS THAT APPLY PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	1	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$75,247	PYContributionsGrantsAmt
CY Contributions Grants	$58,977	CYContributionsGrantsAmt
PY Program Service Revenue	$196,420	PYProgramServiceRevenueAmt
CY Program Service Revenue	$195,138	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$271,667	PYTotalRevenueAmt
CY Total Revenue	$254,115	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,761	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,706	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$248,654	PYOtherExpensesAmt
CY Other Expenses	$252,504	CYOtherExpensesAmt
PY Total Expenses	$257,415	PYTotalExpensesAmt
CY Total Expenses	$260,210	CYTotalExpensesAmt
PY Revenues Less Expenses	$14,252	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$6,095	CYRevenuesLessExpensesAmt
Total Assets BOY	$23,500	TotalAssetsBOYAmt
Total Assets EOY	$17,189	TotalAssetsEOYAmt
Total Liabilities BOY	$554	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$338	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$22,946	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,851	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	NAPCA IS THE TRADE ASSOCIATION FOR THE PLANT PIPE COATING INDUSTRY. ITS PRIMARY PURPOSE IS THE IMPROVEMENT OF MEMBERS THAT APPLY PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$190,654	ExpenseAmt
Revenue	$195,137	RevenueAmt
Desc	THE ORGANIZATION'S ACCOMPLISHMENTS ARE ACHIEVED BY IMPROVING COMMUNICATION AND THE EXCHANGE OF INFORMATION BETWEEN ITS MEMBERS, WHOSE BUSINESS IS THE APPLICATION OF PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	AS THE TRADE ASSOCIATION OF THE PLANT PIPE COATING INDUSTRY THE ORGANIZATION'S PURPOSE AND ITS ACCOMPLISHMENTS RELATE TO THE IMPROVING INFORMATION AND COMMUNCIATION OF THE MEMBERS WHOSE BUSINESS IS APPLICATION OF PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$190,654	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	1	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MERRITT CHASTAIN	PersonNm
Phone	7132122647	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3040 POST OAK BLVD SUITE 1400	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MERRITT CHASTAIN
EXECUTIVE DI	16.00	Yes (X)	Yes (X)	$7,000	$0	$0
J CHERMAK
TRUSTEE	1.00	Yes (X)		$0	$0	$0
C HAMRICK
TRUSTEE	1.00	Yes (X)		$0	$0	$0
J HOLMES
TRUSTEE	1.00	Yes (X)		$0	$0	$0
R JONES
TRUSTEE	1.00	Yes (X)		$0	$0	$0
R LANGBARTELS
TRUSTEE	1.00	Yes (X)		$0	$0	$0
DARREN BOWDEN
SECRETARY	1.00		Yes (X)	$0	$0	$0
PATRICK SHEA
PRESIDENT	1.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$7,000	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$58,977	MembershipDuesAmt
Total Contributions	$58,977	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONVENTION INCOME	Desc
Total Revenue Column	$195,138	TotalRevenueColumnAmt
Related Or Exempt Func Income	$195,138	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$195,138	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$254,115	TotalRevenueColumnAmt
Related Or Exempt Func Income	$195,138	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$7,000	TotalAmt
Management And General	$7,000	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$706	TotalAmt
Management And General	$706	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$8,000	TotalAmt
Management And General	$8,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,750	TotalAmt
Management And General	$6,750	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$21,000	TotalAmt
Management And General	$21,000	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$26,000	TotalAmt
Management And General	$26,000	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$178,130	TotalAmt
Program Services	$178,130	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
WEBSITE	$9,274	$9,274
CREDIT CARD FEES	$3,249	$3,249
BANK CHARGES	$100		$100
MISCELLANEOUS & ROUNDING	$1	$1

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$260,210	TotalAmt
Program Services	$190,654	ProgramServicesAmt
Management And General	$69,556	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$19,189	BOYAmt
EOY	$17,189	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$4,311	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$23,500	BOYAmt
EOY	$17,189	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$554	BOYAmt
EOY	$338	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$554	BOYAmt
EOY	$338	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$22,946	BOYAmt
EOY	$16,851	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$22,946	BOYAmt
EOY	$16,851	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,500	BOYAmt
EOY	$17,189	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$6,095	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PAYROLL TAXES PAYABLE	Desc
Amt	$338	Amt

Field	Value	IRS element (for citing)
Total Liability	$338	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	NAPCA IS THE TRADE ASSOCIATION FOR THE PLANT PIPE COATING INDUSTRY. ITS PRIMARY PURPOSE IS THE IMPROVEMENT OF MEMBERS THAT APPLY PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.
FORM 990, PAGE 2, PART III, LINE 4D	AS THE TRADE ASSOCIATION OF THE PLANT PIPE COATING INDUSTRY THE ORGANIZATION'S PURPOSE AND ITS ACCOMPLISHMENTS RELATE TO THE IMPROVING INFORMATION AND COMMUNCIATION OF THE MEMBERS WHOSE BUSINESS IS APPLICATION OF PROTECTIVE PIPE COATING TO STEEL PIPE FOR USE IN OIL AND GAS PIPELINE CONSTRUCTION OR DISTRIBUTION.
FORM 990, PAGE 6, PART VI, LINE 11B	PRIOR TO FILING THE FORM 990 IT IS REIEWED BY THE MANAGING DIRECTOR WHO SIGNS THE RETURN. THE BOARD OF DIRECTORS DOES NOT REVIEW THE FORM 990 UNLESS THEY MAKE A REQUEST TO DO SO.
FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD OF DIRECTORS APPROVES THE COMPENSATION OF THE MANAGING DIRECTOR, THE ONLY PAID MEMBER OF THE ORGANIZATION'S MANAGEMENT. THE COMPENSATION OF THE MANAGING DIRECTOR IS REVIEWED AND SET ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE NOT GENERALLY MAD AVAILABLE TO THE PUBLIC. REQUESTS TO REVIEW ANY DOCUMENTS WOULD BE GRANTED ON A CASE BY CASE BASIS. DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S ADDRESS.