PIPING INDUSTRY PROGRESS AND ED LABOR-MNGMNT CO-OP COMM: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: PIPING INDUSTRY PROGRESS AND ED LABOR-MNGMNT CO-OP COMM (EIN 95-3942172)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-11-16
IRS object ID: 201523209349315212
Schema version: 2014v5.0
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 D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-16T18:15:23-06:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MILLER KAPLAN ARASE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4123 LANKERSHIM BLVD	AddressLine1Txt
City	NORTH HOLLYWOOD	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	916022828	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	953942172	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PIPING INDUSTRY PROGRESS AND EDUCATION	BusinessNameLine1Txt
Business Name Line2	LABOR-MANAGEMENT COOPERATION COMMITTEE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% JARROD FERRUCCIO	InCareOfNm
Business Name Control	PIPI	BusinessNameControlTxt
Phone	2133825255	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 SHATTO PL STE 200	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90020	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	mike layton	PersonNm
Person Title	secretary treasurer	PersonTitleTxt
Phone	2133825255	PhoneNum
Signature	2015-11-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MILLER KAPLAN ARASE LLP	PreparerPersonNm
PTIN	P00966890	PTIN
Phone	8187692010	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	jay chase	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 SHATTO PL STE 200	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90020	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,228,048	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.PIPE.ORG	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	LMCC	OtherOrganizationDsc
Formation	1985	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	29	VotingMembersGoverningBodyCnt
Voting Members Independent	29	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,887,788	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,975,163	CYProgramServiceRevenueAmt
PY Investment Income	$60,882	PYInvestmentIncomeAmt
CY Investment Income	$67,852	CYInvestmentIncomeAmt
PY Other Revenue	$134,500	PYOtherRevenueAmt
CY Other Revenue	$185,033	CYOtherRevenueAmt
PY Total Revenue	$3,083,170	PYTotalRevenueAmt
CY Total Revenue	$4,228,048	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,668,640	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,516,992	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,492,095	PYOtherExpensesAmt
CY Other Expenses	$1,791,801	CYOtherExpensesAmt
PY Total Expenses	$3,160,735	PYTotalExpensesAmt
CY Total Expenses	$3,308,793	CYTotalExpensesAmt
PY Revenues Less Expenses	-$77,565	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$919,255	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,648,590	TotalAssetsBOYAmt
Total Assets EOY	$10,859,470	TotalAssetsEOYAmt
Total Liabilities BOY	$183,522	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$393,901	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,465,068	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,465,569	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	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	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	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	16	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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	29	GoverningBodyVotingMembersCnt
Independent Voting Member	29	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	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JARROD FERRUCCIO	PersonNm
Phone	8004577473	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 SHATTO PL STE 200	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90020	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
SID STOLPER
SECRETARY/TREAS/TRUSTEE	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
CHARLES MARTIN
VICE CHAIRMAN/TRUSTEE	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
RAY LEVANGIE
ASST. SEC'Y/TREAS./TRUSTEE	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
DON BECKA
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
STEVE CLARK
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
RICHARD SAWHILL
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
RODNEY COBOS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
JAMES CUNNINGHAM
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
MICHAEL DAVIS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
STEVE FOSDICK
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
GEORGE HAMORI
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
DON TANAKA
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
VINCENT DIAZ
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
RICHARD EDWARDS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
MARK FOREMAN
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
JAY CHASE
CHAIRMAN/TRUSTEE	2.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
MATT CALABRESE
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
JAY LUSITA
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
DON ODOM
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
RAY ANGON
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
GLENN SANTA CRUZ
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
JEFF THOMAS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
STEVE GOMEZ
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
BILL THOMPSON
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
DAVID ZECH
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
GARY COOK
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
TODD GOLDEN
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
JAIMI LOMAS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
KEN JENKINS
TRUSTEE	2.0	0.0	Yes (X)		$0	$0	$0
MIKE MASSEY
EXECUTIVE DIRECTOR	40.0	0.0			$187,117	$0	$0	Yes (X)
Jaime Valdivia
Asst. Executive Director	40.0	0.0			$149,531	$0	$0	Yes (X)
David Otterstein
Asst. Executive Director	40.0	0.0			$147,543	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$484,191	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONTRIBUTIONS	Desc
Business	900099	BusinessCd
Total Revenue Column	$3,975,163	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,975,163	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,975,163	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$67,852	TotalRevenueColumnAmt
Exclusion	$67,852	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

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

Royalties Revenue RoyaltiesRevenueGrp

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

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

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

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

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

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Net Income From Gaming NetIncomeFromGamingGrp

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

Net Income Or Loss NetIncomeOrLossGrp

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

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$185,033	TotalRevenueColumnAmt
Related Or Exempt Func Income	$185,033	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$185,033	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,228,048	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,160,196	RelatedOrExemptFuncIncomeAmt
Exclusion	$67,852	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$484,191	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$463,116	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$500,749	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$68,936	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$50,528	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$43,500	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$181,244	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$515,937	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$27,931	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$123,403	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$38,584	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$105,677	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$110	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$61,058	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$34,266	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE EXPENSE	$14,893
DUES & SUBSCRIPTIONS	$14,512
CERTIFICATION EXPENSE	$343,665
POSTAGE,PRINTING & TELEPHONE	$190,620

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$45,873	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,308,793	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$161,191	BOYAmt
EOY	$169,267	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$252,473	BOYAmt
EOY	$858,977	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,035,937	BOYAmt
EOY	$1,553,422	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$41,825	BOYAmt
EOY	$32,891	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$548,316	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$360,855	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$225,812	BOYAmt
EOY	$187,461	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,840,047	BOYAmt
EOY	$1,895,828	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$6,091,305	BOYAmt
EOY	$6,161,624	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,648,590	BOYAmt
EOY	$10,859,470	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$183,522	BOYAmt
EOY	$393,901	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$183,522	BOYAmt
EOY	$393,901	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,465,068	BOYAmt
EOY	$10,465,569	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,465,068	BOYAmt
EOY	$10,465,569	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,648,590	BOYAmt
EOY	$10,859,470	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$919,255	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$8,119	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$89,365	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$85,582	OtherCostOrOtherBasisAmt
Depreciation	$84,311	DepreciationAmt
Book Value	$1,271	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$462,734	InvestmentCostOrOtherBasisAmt
Depreciation	$276,544	DepreciationAmt
Book Value	$186,190	BookValueAmt

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildingsGrp
Total Book Value Land Buildings	$187,461	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
INVESTMENT IN SUBSIDIARY	$6,676,440	C
INVESTMENT IN SUBSIDIARY	-$514,816	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$6,161,624	TotalBookValueProgramRltdAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt
Total Liability	$0	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X LINE 2:	FormAndLineReferenceDesc
Explanation	P.I.P.E. HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS AND CONCLUDED THAT P.I.P.E. HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. AT DECEMBER 31, 2014, TAX RETURNS FOR P.I.P.E. FOR THE YEAR ENDED DECEMBER 31, 2011 AND SUBSEQUENT ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. FOR NITC, TAX RETURNS FOR THE YEAR ENDED DECEMBER 31, 2012 AND SUBSEQUENT ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D: REVENUE OF SUBSIDIARY INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS $2,162,437 PART XII, LINE 2D: EXPENSES OF SUBSIDIARY INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS $2,506,102 EXPENSES ELIMINATED UPON CONSOLIDATION (343,665) $2,162,437	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	MIKE MASSEY	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$187,117	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Total Compensation Filing Org	$187,117	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	part i, line 1A:	FormAndLineReferenceDesc
Explanation	the executive director is provided first-class travel when attending organization related business functions. all travel and travel arrangements are reviewed and approved by the board. the organization has a written policy regarding payment or reimbursement of all travel expenses and requires substantiation prior to reimbursing or allowing any travel expenses incurred by all officers, directors, trustees and/or executive director. part i, line 3: the salary and benefit package of the executive director is set after comparison to other executive directors in comparable positions. the performance of the executive director is reviewed by the board five times per year. the executive committee reviews and approves salary and benefit packages annually. the full board also approves. the same process is used for other key employees.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I - LINE 1; PART III - LINES 1 AND 4A:	FormAndLineReferenceDesc
Explanation	TO IMPROVE COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO STUDY AND EXPLORE NEW AND INNOVATIVE JOINT APPROACHES TO ACHIEVING ORGANIZATIONAL EFFECTIVENESS; TO STUDY AND EXPLORE WAYS OF ELIMINATING POTENTIAL PROBLEMS WHICH REDUCE THE COMPETITIVENESS AND INHIBIT THE ECONOMIC DEVELOPMENT OF THE PLANT, AREA OR INDUSTRY; TO FOSTER IMPROVEMENTS IN OCCUPATIONAL SAFETY AND HEALTH AND OTHER WORKING CONDITIONS IN THE SOUTHERN CALIFORNIA PLUMBING AND PIPEFITTING INDUSTRY; AND TO ENGAGE IN ANY OTHER LAWFUL ACTIVITIES INCIDENTAL OR RELATED TO THE ACCOMPLISHMENT OF THESE PURPOSES. PART VI, LINE 6: THE ORGANIZATION HAS MEMBERS IN THE FORM OF WORKERS AND EMPLOYERS. HOWEVER, THE MEMBERS DO NOT ELECT MEMBERS OF THE GOVERNING BODY NOR ARE ANY DECISIONS OF THE GOVERNING BODY SUBJECT TO APPROVAL BY THE MEMBERS. PART VI, LINE 8B: THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, LINE 11B: FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE ACCOUNTANT. PART VI, line 12c: ALL EMPLOYEES AND TRUSTEES ARE REQUIRED TO INFORM THE EXECUTIVE DIRECTOR OF ANY CONFLICTS. ON A REGULAR BASIS, THE EXECUTIVE DIRECTOR INQUIRES ABOUT CHANGES REGARDING CONFLICTS. PART VI, line 15: THE SALARY AND BENEFIT PACKAGE OF THE EXECUTIVE DIRECTOR IS SET AFTER COMPARISON TO OTHER EXECUTIVE DIRECTORS IN COMPARABLE POSITIONS. THE PERFORMANCE OF THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD FIVE TIMES PER YEAR. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES SALARY AND BENEFIT PACKAGES ANNUALLY. THE FULL BOARD ALSO APPROVES. THE SAME PROCESS IS USED FOR OTHER KEY EMPLOYEES. PART VI, line 16B: ALTHOUGH NOT WRITTEN, P.I.P.E. HAS PROCEDURES IN PLACE TO EVALUATE ANY JOINT VENTURE AGREEMENT BY DETERMINING WHETHER SAID JOINT VENTURE APPEARS TO FOLLOW THE ESTABLISHED PATTERN IN SAFEGUARDING PIPE'S EXEMPT STATUS. AFTER STAFF PERFORMS ITS REVIEW, LEGAL COUNSEL IS SOUGHT TO APPROVE APPLICABILITY. PART VI, line 19: ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS, INCLUDING FORM 990, ARE AVAILABLE TO THE PUBLIC UPON REQUEST, AT THE ORGANIZATION'S PLACE OF BUSINESS.	ExplanationTxt

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	PIPE HOLDING LTD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Primary Activities	INS. SALES	PrimaryActivitiesTxt
Legal Domicile Foreign Country	BD	LegalDomicileForeignCountryCd
Total Income	$115,838	TotalIncomeAmt
End Of Year Assets	$6,720,883	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	PIPE IND PRO	BusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
NATIONAL ITC CORPORATION
501 SHATTO PL	LOS ANGELES	CA	900201713	954274379	CERTIFICATION	CA	PIPING INDUSTRY	C CORP	$2,162,437	$513,627	1.00000	Yes (true)
CONTRACTORS & WORKERS INSURANCE AGENCY
501 SHATTO PL	LOS ANGELES	CA	900201713	954455393	INS. SALes	CA	PIPING INDUSTRY	C CORP		$3,900	1.00000	Yes (true)
PIPE Contractors Safety Assoc Inc
501 shatto pl	los angeles	CA	900201713	264529178	workers comp.	CA	piping industry	c corp		$17,634	1.00000	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL ITC CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	n, o	TransactionTypeTxt
Involved	$569,415	InvolvedAmt
Method Of Amount Determination	audited fs	MethodOfAmountDeterminationTxt