NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: NATIONAL ASSOCIATION OF PIPE COATING APPLICATORS (EIN 72-0677751)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-05-13
IRS object ID: 201931339349303203
Schema version: 2018v3.0
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	2019-05-13T11:25:54-04:00	ReturnTs
Tax Period End	2018-12-31	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	2018-01-01	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
Phone	7136555761	PhoneNum

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

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Merritt B Chastain III	PersonNm
Person Title	Executive Director	PersonTitleTxt
Signature	2019-04-19	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Gerald Gensiejewski	PreparerPersonNm
PTIN	P00044955	PTIN
Phone	2159474940	PhoneNum
Preparation	2019-04-15	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	96.245.133.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	2306712019119i001819	FederalOriginalSubmissionId
Federal Original Submission Id	2019-04-29	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	7505723060FCCD5B30CF0B522AA15018295FB7DC	AtSubmissionCreationDeviceId
At Submission Filing Device Id	0B11631FB6442B546DFE3DCFB5A708C8BCC449F1	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
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	$327,420	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	$72,629	PYContributionsGrantsAmt
CY Contributions Grants	$81,132	CYContributionsGrantsAmt
PY Program Service Revenue	$190,473	PYProgramServiceRevenueAmt
CY Program Service Revenue	$246,288	CYProgramServiceRevenueAmt
PY Investment Income	$19	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$263,121	PYTotalRevenueAmt
CY Total Revenue	$327,420	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$47,106	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$38,440	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$272,398	PYOtherExpensesAmt
CY Other Expenses	$271,356	CYOtherExpensesAmt
PY Total Expenses	$319,504	PYTotalExpensesAmt
CY Total Expenses	$309,796	CYTotalExpensesAmt
PY Revenues Less Expenses	-$56,383	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$17,624	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,007	TotalAssetsBOYAmt
Total Assets EOY	$16,389	TotalAssetsEOYAmt
Total Liabilities BOY	$19,879	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,276	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$7,872	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$14,113	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	See Schedule O	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	See Schedule O	Desc
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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	Yes (true)	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
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
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	7136555761	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 Dallas St	AddressLine1Txt
City	HOUSTON	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77002	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 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)	$35,708	$0	$0
P Shea
President	2	0	Yes (X)	$0	$0	$0
J Harvey
Vice President	2	0	Yes (X)	$0	$0	$0
D Barder
Secretary	1	0	Yes (X)	$0	$0	$0
R Clement
Trustee	1	0	Yes (X)	$0	$0	$0
M Huber
Trustee	1	0	Yes (X)	$0	$0	$0
C Hamrick
Trustee	1	0	Yes (X)	$0	$0	$0
R James
Trustee	1	0	Yes (X)	$0	$0	$0
D Bowden
Assoc Mmbr Chr	1	0	Yes (X)	$0	$0	$0
F Ulecia
Intl Mmbr Chr	1	0	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$35,708	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$81,132	MembershipDuesAmt
Total Contributions	$81,132	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Convention Income	$233,863	$233,863
Workshops	$12,425	$12,425

Field	Value	IRS element (for citing)
Total Program Service Revenue	$246,288	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	$327,420	TotalRevenueColumnAmt
Related Or Exempt Func Income	$246,288	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$35,708	TotalAmt
Management And General	$35,708	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,732	TotalAmt
Management And General	$2,732	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Management And General	$12,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Management And General	$5,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$31,200	TotalAmt
Management And General	$31,200	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,000	TotalAmt
Management And General	$3,000	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,598	TotalAmt
Management And General	$11,598	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$35,498	TotalAmt
Management And General	$35,498	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$160,298	TotalAmt
Program Services	$160,298	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
Website	$4,161	$4,161
Workshop Expenses	$8,548		$8,548
Bank Charges	$53	$53

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$309,796	TotalAmt
Program Services	$168,846	ProgramServicesAmt
Management And General	$140,950	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$12,007	BOYAmt
EOY	$16,389	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,007	BOYAmt
EOY	$16,389	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$19,879	BOYAmt
EOY	$2,276	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$19,879	BOYAmt
EOY	$2,276	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$7,872	BOYAmt
EOY	$14,113	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$7,872	BOYAmt
EOY	$14,113	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,007	BOYAmt
EOY	$16,389	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$17,624	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 & Line 4, Organization Mission & Prog Svc	NAPCA is the trade assn for th eplant pipe coating industry. Its primary purpose is the improvement of members that apply protective pipe coating to steel pipe for use in the oil and gas pipeline construction or distribution.
Part VI Lin 11a	Prior to filing the Form 990 is reviewed by the manageing 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 org's mgmnt. Compensation is documented and determined annually by study.
Part VI Line 19	Documents are not generally made available to the public. Requests to review any documents woudl be granted on a case by case basis. Documents are available at Assn's address.