NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS (EIN 72-0677751)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-15
IRS object ID: 202103199349326300
Schema version: 2020v4.0
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-15T18:03:20-05:00	ReturnTs
Tax Period End	2020-12-31	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 Drive	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	2020-01-01	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 Assoc of Pipe Coating	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3040 Post Oak Blvd Suite 1300	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Merritt B Chastain III	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2021-04-21	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Merritt	PersonFirstNm
Person Last	Chastain	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Gerald Gensiejewski	PreparerPersonNm
PTIN	P00044955	PTIN
Phone	2159474940	PhoneNum
Preparation	2021-11-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	Merritt B Chastain	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 Dallas Street No 3000	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77002	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$175,621	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1964	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	See Schedule O	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$75,863	PYContributionsGrantsAmt
CY Contributions Grants	$33,531	CYContributionsGrantsAmt
PY Program Service Revenue	$242,152	PYProgramServiceRevenueAmt
CY Program Service Revenue	$142,090	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$318,015	PYTotalRevenueAmt
CY Total Revenue	$175,621	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,494	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$11,541	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$297,182	PYOtherExpensesAmt
CY Other Expenses	$154,667	CYOtherExpensesAmt
PY Total Expenses	$305,676	PYTotalExpensesAmt
CY Total Expenses	$166,208	CYTotalExpensesAmt
PY Revenues Less Expenses	$12,339	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,413	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,580	TotalAssetsBOYAmt
Total Assets EOY	$36,668	TotalAssetsEOYAmt
Total Liabilities BOY	$128	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$803	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$26,452	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$35,865	NetAssetsOrFundBalancesEOYAmt
Mission	See Schedule O	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$175,621	ExpenseAmt
Revenue	$79,075	RevenueAmt
Desc	See Schedule O	Desc
Total Program Service Expenses	$175,621	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	false	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	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	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 B Chastain	PersonNm
Phone	7132122647	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3040 Post Oak B	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77056	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
M B Chastain
Managing Dir	20	0	Yes (X)	$10,000	$0	$0
Patrick Shea
President	2	0	Yes (X)	$0	$0	$0
Darren Bowden
Secretary	2	0	Yes (X)	$0	$0	$0
R Langbartels
Trustee	1	0	Yes (X)	$0	$0	$0
J Holmes
Trustee	1	0	Yes (X)	$0	$0	$0
J Chermak
Trustee	1	0	Yes (X)	$0	$0	$0
C Hamrick
Trustee	1	0	Yes (X)	$0	$0	$0
R Jones
Trustee	1	0	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$10,000	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$33,531	MembershipDuesAmt
Total Contributions	$33,531	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Convention Income	Desc
Total Revenue Column	$142,090	TotalRevenueColumnAmt
Related Or Exempt Func Income	$142,090	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$142,090	TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$175,621	TotalRevenueColumnAmt
Related Or Exempt Func Income	$142,090	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt
Management And General	$10,000	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,541	TotalAmt
Management And General	$1,541	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$14,373	TotalAmt
Management And General	$14,373	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,500	TotalAmt
Management And General	$4,500	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$27,500	TotalAmt
Management And General	$27,500	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,500	TotalAmt
Management And General	$1,500	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,053	TotalAmt
Management And General	$1,053	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$25,000	TotalAmt
Management And General	$25,000	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$64,446	TotalAmt
Program Services	$64,446	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
Website	$1,337	$1,337
Corporate Registration	$329	$329
Credit Card Fees	$14,629		$14,629

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$166,208	TotalAmt
Program Services	$79,075	ProgramServicesAmt
Management And General	$87,133	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$26,580	BOYAmt
EOY	$36,668	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,580	BOYAmt
EOY	$36,668	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$128	BOYAmt
EOY	$803	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$128	BOYAmt
EOY	$803	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$26,452	BOYAmt
EOY	$35,865	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,452	BOYAmt
EOY	$35,865	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,580	BOYAmt
EOY	$36,668	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,413	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part III, Line 1 & 4, Organization Mission and Program Srvce	NAPCA is the trade assn 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.
Part VI, Line 11a	Prior to filing the Form 990 it is reviewed 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.
Part VI, Line 15a	The board of directors approves the compensation of the managing director, the only paid member of the Organizations management, whose compensation is reviewed and set annually.
Part VI, Line 19	Documents are not generally made available to the public. Requests to review any documents would be granted on a case by case basis. Documents are available at Assn's address.