2024-11-02T10:29:47-05:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 750756831 PIPE LINE CONTRACTORS ASSOCIATION PIPE 5715702700 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 ELIZABETH WORRELL MANAGING DR & CHIEF LEGAL COUNSEL 5715702700 2024-10-31 1 1 KRISTIN A JACQUELIN CPA P01325865 2023319880 2024-11-02 2023 2024-10-15 13:58:12Z ELIZABETH WORRELL 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 5356568 0 X WWW.PLCA.ORG X 1948 VA THE PLCA SEEKS TO PROVIDE ITS MEMBERS THE HIGHEST QUALITY 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. 11 11 5 0 0 0 2664000 2737500 3624445 2528070 4237 90988 0 10 6292682 5356568 0 0 0 0 1479098 1489303 0 0 0 4848321 4661882 6327419 6151185 -34737 -794617 3554899 2760282 0 0 3554899 2760282 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 0 0 1 5 1 0 0 0 0 0 0 0 0 X 11 11 0 0 1 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 ROBERT BELL PRESIDENT 1.00 1.00 X X 0 0 0 JOSH RAMSEY 1ST VICE PRESIDENT 1.00 X X 0 0 0 CASEY JOYCE TREASURER 1.00 X X 0 0 0 ROBERT BENDURE DIRECTOR 1.00 X 0 0 0 SHANE JOHNSTON 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 DUSTIN MYKYTE DIRECTOR 1.00 X 0 0 0 BOBBY POTEETE DIRECTOR 1.00 X 0 0 0 JAMEY WADE DIRECTOR 1.00 X 0 0 0 MATT WESTPHAL DIRECTOR 1.00 X 0 0 0 ELIZABETH WORRELL MANAGING DIRECTOR & CHIEF 50.00 16.00 X 525000 0 48086 KEVIN BARRETT EXECUTIVE DIRECTOR 50.00 15.00 X 298782 0 49823 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 50.00 10.00 X 196270 0 34447 JENNIFER CHASE DIRECTOR OF ADMINISTRATION 50.00 15.00 X 185660 0 42132 1205712 0 174488 4 0 1 0 0 2610000 127500 2737500 MEMBERSHIP DUES 900099 1376250 1376250 CONVENTION INCOME 900099 1151820 1151820 2528070 90988 90988 MISCELLANEOUS 900099 10 10 10 5356568 2528080 0 90988 573086 715757 38718 100190 61552 36054 33000 165894 17119 13184 106245 65293 161906 7998 3511875 27470 41586 LABOR MATTERS 224333 SPECIAL PROJECTS AND CO 195480 PROXY TAX 33213 PROGRAM SUPPORT SERVICE 21232 6151185 1622789 763307 1842825 1933688 172068 108781 89285 63287 3554899 2760282 0 0 X 3554899 2760282 3554899 2760282 3554899 2760282 -794617 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1376250 165894 165894 0 165894 4125 3437 688 45084 20161 24923 122859 85183 37676 63287 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 UNRELATED 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 $33,213 FOR THE YEAR ENDED DECEMBER 31, 2023. 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, 2023 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, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 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 500000 0 25000 0 0 0 13200 0 34886 0 573086 0 0 0 KEVIN BARRETT EXECUTIVE DIRECTOR 298782 0 0 0 0 0 11231 0 38592 0 348605 0 0 0 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 196270 0 0 0 0 0 7851 0 26596 0 230717 0 0 0 JENNIFER CHASE DIRECTOR OF ADMINISTRATION 185660 0 0 0 0 0 7426 0 34706 0 227792 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL CONSISTENT WITH THE ORGANIZATION'S POLICIES, FIRST CLASS AIRFARE WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. ALL EXPENSES WERE DOCUMENTED AND SUBSTANTIATED IN COMPLIANCE WITH THE ORGANIZATION'S POLICIES. TRAVEL FOR COMPANIONS CONSISTENT WITH THE ORGANIZATION'S POLICIES, COMPANION AIRFARE WAS AVAILABLE FOR CERTAIN TYPES OF TRAVEL. ALL EXPENSES WERE DOCUMENTED AND SUBSTANTIATED IN COMPLIANCE WITH THE ORGANIZATION'S POLICIES. PART I, LINE 7 BONUSES ARE AWARDED BASED ON EMPLOYEE PERFORMANCE. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGE WAS MADE TO BOARD COMPOSITION. 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'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR 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 1 0 1 1 0 1 0 0