2022-11-14T16:17:31-06:00 2021-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2021-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 5715702700 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 ELIZABETH WORRELL MANAGING DR & CHIEF LEGAL COUNSEL 5715702700 2022-11-14 1 ELIZABETH WORRELL 999009999 SCOTT E HALLBERG CPA P01081188 2023319880 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z ELIZABETH WORRELL 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 6412897 0 X WWW.PLCA.ORG X 1948 VA THE PLCA SEEKS TO PROVIDE ITS MEMBERS THE HIGHEST QUALITY LEGAL AND ADVOCACY SERVICES WHICH IN TURN HELP MEMBERS PROVIDE THE HIGHEST QUALITY CONSTRUCTION AND MAINTENANCE SERVICES TO THEIR CUSTOMERS WITH A FOCUS ON SAFETY, QUALITY, EFFICIENCY, TRAINING, ENVIRONMENTAL COMPLIANCE, AND COMMUNITY SUPPORT. 13 13 5 0 0 0 1527900 2552500 1812141 3800958 15034 539 0 58900 3355075 6412897 0 0 0 0 346019 1348547 0 0 0 2809059 3627113 3155078 4975660 199997 1437237 3995216 3589636 0 0 3995216 3589636 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. 0 0 WORK DEVELOPMENT AND INDUSTRY OUTREACH PROGRAMS CONVENTIONS AND MEETINGS FOR PIPE LINE CONTRACTORS LABOR NEGOTIATIONS AND OTHER MEETINGS 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 10 0 1 5 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X ELIZABETH WORRELL 5715512464 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 DWAYNE OSADCHUK PRESIDENT 1.00 1.00 X X 0 0 0 STEVE ROONEY 1ST VICE PRESIDENT 1.00 1.00 X X 0 0 0 JIM SUMMERS 2ND VICE PRESIDENT 1.00 1.00 X X 0 0 0 ROBERT BELL TREASURER 1.00 1.00 X X 0 0 0 ROBERT BENDURE DIRECTOR 1.00 X 0 0 0 JIMMY CROTTS DIRECTOR 1.00 X 0 0 0 CASEY JOYCE DIRECTOR 1.00 X 0 0 0 JEFF KNAPP DIRECTOR 1.00 X 0 0 0 KELLY OSBORN DIRECTOR 1.00 X 0 0 0 JOSH RAMSEY DIRECTOR 1.00 X 0 0 0 ROB RIESS SR DIRECTOR 1.00 X 0 0 0 DAVE WILLIAMS DIRECTOR 1.00 X 0 0 0 MATT WESTPHAL DIRECTOR 1.00 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR & CHIEF LEGAL COUNSEL 35.00 15.00 X 461364 0 45255 KEVIN BARRETT EXECUTIVE DIRECTOR 35.00 15.00 X 295782 0 48756 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 40.00 10.00 X 187500 0 31724 JENNIFER CHASE DIRECTOR OF ADMINISTRATION AND STRATEGIC PROJECTS 35.00 15.00 X 134765 0 26080 1079411 0 151815 2 0 1 0 JONES DAY 717 TEXAS SUITE 3300 HOUSTON TX 77002 LEGAL 325614 AKIN GUMP STRAUSS HAUER & FELD LLP DEPT 7247-6827 PHILADELPJIA PA 19170 LOBBYING 187500 AKIN GUMP STRAUSS HAUER & FELD LLP DEPT 2909 CAROL STREAM IL 60132 LEGAL 143347 BUCKLEY LLP 2001 M STREET NW SUITE 500 WASHINGTON DC 20036 LEGAL 132320 4 2552500 2552500 MEMBERSHIP DUES 900099 1621695 1621695 CONVENTION INCOME 900099 1145490 1145490 SHARED SERVICES 900099 1021218 1021218 MEMBER CONFERENCES 900099 12555 12555 3800958 539 539 MISCELLANEOUS 900099 58900 58900 58900 6412897 3859858 0 539 851157 365896 20526 51278 59690 646914 22090 187500 16695 9688 56819 46122 133838 1706 2197164 29314 42618 SPECIAL PROJECTS AND CO 160374 PROXY TAX 36238 PROGRAM SUPPORT SERVICE 22444 LABOR MATTERS 17589 4975660 251058 1645785 1838649 1838887 156169 51205 62692 104964 1842817 3995216 3589636 0 0 X 3995216 3589636 3995216 3589636 3995216 3589636 1437237 -1842817 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1621695 187500 187500 0 187500 4125 2259 1866 39545 10754 28791 112499 38192 74307 104964 X PART X, LINE 2: THE PLCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC), EXCEPT TO THE EXTENT IT HAS UNELATED BUSINESS INCOME. TRADE ASSOCIATIONS MAY SUPPORT LEGISLATION FAVORABLE TO THEIR INDUSTRIES AND OPPOSE DETRIMENTAL LEGISLATION WITHOUT LOSING EXEMPTION UNDER SECTION 501(C)(6) OF THE IRC. A 501(C)(6) ORGANIZATION MAY PERMISSIBLY ENGAGE IN ANY AMOUNT OF LEGISLATIVE ACTIVITY GERMANE TO THE COMMON BUSINESS INTEREST OF THE ORGANIZATION'S MEMBERS. THE ASSOCIATION HAS ELECTED TO PAY A PROXY TAX AT THE HIGHEST FEDERAL CORPORATE RATE (21%) IN LIEU OF TELLING MEMBERS THAT DUES ARE NON-DEDUCTIBLE. THE PROXY TAX IS IMPOSED ON LOBBYING EXPENSES FOR THE YEAR, UP TO THE DUES RECEIVED. THE PROXY TAX IS CONSIDERED AN INCOME TAX, AND MUST BE REPORTED ON FORM 990-T. THE PROXY TAX WAS $36,238 FOR THE YEAR ENDED DECEMBER 31, 2021. THE ASSOCIATION ADHERES TO THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2021 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ASSOCIATION FILES RETURNS. IT IS THE ASSOCIATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. X X 1 1 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR & CHIEF LEGAL COUN 411364 0 50000 0 0 0 11600 0 33655 0 506619 0 0 0 KEVIN BARRETT EXECUTIVE DIRECTOR 290782 0 5000 0 0 0 11600 0 37156 0 344538 0 0 0 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 185000 0 2500 0 0 0 7500 0 24224 0 219224 0 0 0 JENNIFER CHASE DIRECTOR OF ADMINISTRATION AND STRAT 132265 0 2500 0 0 0 3600 0 22480 0 160845 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL CONSISTENT WITH THE ORGANIZATION'S POLICIES, FIRST CLASS TRAVEL WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. THE BENEFIT WAS AVAILABLE TO AND RECEIVED BY ALL DIRECTORS/OFFICERS THAT PARTICIPATED IN ELIGIBLE TRAVEL UNDER THE POLICY. FORM 1099 WAS NOT ISSUED; THEREFORE THE BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS THE TRAVEL FOR COMPANIONS BENEFIT WAS AVAILABLE TO AND RECEIVED BY ALL OFFICERS AND DIRECTORS. FORM 1099 WAS NOT ISSUED; THEREFORE, THE COMPANION TRAVEL BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION. 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. FORM 990, PART VI, SECTION A, LINE 7A PIPE LINE CONTRACTORS ASSOCIATION HOLDS ELECTIONS FOR OFFICERS AND DIRECTORS OF THE ASSOCIATION. ONLY REGULAR MEMBERS MAY CAST BALLOTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE MANAGING DIRECTOR/CHIEF LEGAL COUNSEL AND COMPTROLLER. 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. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A WRITTEN CONFLICTS OF INTEREST POLICY IN 2021. PRIOR TO THE ADOPTION OF THIS POLICY, THE MANAGING DIRECTOR/CHIEF LEGAL COUNSEL MONITORED ALL ORGANIZATIONAL ACTIVITIES TO ENSURE THERE ARE NO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO, EXECUTIVE DIRECTOR, AND OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS PERTAINING TO GOVERNANCE, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1 THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY OF THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE WAS NO CHANGE TO THE PROCESS DURING THE YEAR. PIPE LINE INDUSTRY ADVANCEMENT FUND 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 237379267 INDUSTRY ADVANCEMENT VA 501(C)(6) N/A N/A 0 PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 752744096 SCHOLARSHIPS VA 501(C)(3) PF N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0