2025-11-10T18:31:49-06:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 237379267 PIPE LINE INDUSTRY ADVANCEMENT FUND PIPE 5715702700 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 ELIZABETH WORRELL FUND ADMINISTRATOR 5715702700 2025-11-10 1 1 ERIN CRANMER P01712644 2023319880 2025-11-10 2024 2025-03-06 01:10:19Z ELIZABETH WORRELL 3100 CLARENDON BOULEVARD 620 ARLINGTON VA 22201 4659200 0 X N/A X 1974 VA TO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY. 3 3 0 0 0 0 0 0 3312335 4529132 79454 130068 0 0 3391789 4659200 2537500 2442000 0 0 0 0 0 0 0 96725 1214113 2634225 3656113 757564 1003087 5773990 6777077 0 0 5773990 6777077 X PIPE LINE INDUSTRY ADVANCEMENT FUND ("PLIAF OR "THE FUND") WAS FORMED TO ADVANCE THE BEST INTERESTS OF THE MAIN LINE PIPE LINE CONSTRUCTION INDUSTRY THROUGH GOOD PUBLIC RELATIONS, MARKET DEVELOPMENT, EDUCATION AND RESEARCH GRANTS, COLLECTIVE BARGAINING NEGOTIATIONS, PROMOTION OF INDUSTRY SAFETY, SCHOLARSHIPS, AND THE PROMOTION OF CONTRACTORS FOR THE CONSTRUCTION OF ALL MAIN LINE PIPE LINES. 0 0 LABOR NEGOTIATIONS AND OTHER MEETINGS WORK DEVELOPMENT AND INDUSTRY OUTREACH PROGRAMS CONVENTION AND MEETINGS FOR PIPE LINE CONTRACTORS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 1 0 1 1 0 0 1 1 0 1 0 1 1 1 0 X ELIZABETH WORRELL 5715512464 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 ROB RIESS CHAIRMAN 1.00 X X 0 0 0 JIMMY CROTTS TRUSTEE 1.00 X 0 0 0 KELLY OSBORN TRUSTEE 1.00 X 0 0 0 ELIZABETH WORRELL MANAGER AND CHIEF LEGAL CO 16.00 50.00 X 0 637000 53223 KEVIN N BARRETT EXECUTIVE DIRECTOR 15.00 50.00 X 0 306282 54679 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 10.00 50.00 X 0 204770 40201 JENNIFER CHASE DIRECTOR OF ADMINISTRATION & STRATEGIC PROJECTS 15.00 50.00 X 0 199160 47811 0 1347212 195914 0 0 1 0 0 EMPLOYER CONTRIBUTIONS 900003 4529132 4529132 4529132 130068 130068 4659200 4529132 0 130068 2442000 8240 82994 1122879 3656113 473692 563752 2724712 3589599 2575586 2623726 5773990 6777077 0 0 X 5773990 6777077 5773990 6777077 5773990 6777077 1003087 0 X X 0 1 X 1 0 0 X 4659200 0 4659200 0 4659200 3656113 0 3656113 0 3656113 PART X, LINE 2: THE FUND 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. FOR THE YEAR ENDED DECEMBER 31, 2024, THE FUND HAD NO MATERIAL NET UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAX HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FUND 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 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 FUND PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FUND FILES RETURNS. IT IS THE FUND'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. 1 PIPE LINE CONTRACTORS ASSOCIATION 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 750756831 501(C)( 6 ) 2442000 0 CASH AWARD 0 1 PART I, LINE 2: THE BOARD OF TRUSTEES REGULARLY REVIEWS THE USE OF THE ASSISTANCE PROVIDED TO OTHER ORGANIZATIONS BASED ON BUDGETING AND FINANCIAL RECORDS. 0 0 0 ELIZABETH WORRELL MANAGER AND CHIEF LEGAL CO 0 550000 0 50000 0 37000 0 13800 0 39423 0 690223 0 0 KEVIN N BARRETT EXECUTIVE DIRECTOR 0 285782 0 2500 0 18000 0 11431 0 43248 0 360961 0 0 JENNIFER CHASE DIRECTOR OF ADMINISTRATION & STRATEG 0 194160 0 5000 0 0 0 7766 0 40045 0 246971 0 0 BRITTANI HEAD ASSOCIATE LEGAL COUNSEL 0 202270 0 2500 0 0 0 8091 0 32110 0 244971 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT OF PIPE LINE CONTRACTORS ASSOCATION HAS THE AUTHORITY TO NAME/REMOVE TRUSTEES FROM THE FUND. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF LEGAL COUNSEL. 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 HAS A WRITTEN CONFLICTS OF INTEREST POLICY IN PLACE. ADDITIONALLY, THE CHIEF LEGAL COUNSEL MONITORS ALL ORGANIZATIONAL ACTIVITIES TO ENSURE THERE ARE NO CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE MANAGING DIRECTOR, AND OTHER OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF PIPE LINE CONTRACTORS ASSOCIATION. 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 FUND IS ON THE MODIFIED CASH BASIS ACCOUNTING. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF TRUSTEES 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 CONTRACTORS ASSOCIATION 3100 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 750756831 INDUSTRY ADVANCEMENT TX 501(C)(6) N/A N/A 0 PIPE LINE CONTRACTORS ASSOC SCHOLARSHIP 3101 CLARENDON BLVD SUITE 620 ARLINGTON VA 22201 752744096 SCHOLARSHIPS TX 501(C)(3) PF N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0