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      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>3103392</TotalExpensesPerForm990Amt>
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      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
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      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
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      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
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        <FormAndLineReferenceDesc>SCHEDULE E, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>QUESTION 3: THE RACIALLY NONDISCRIMINATORY POLICY TOWARDS STUDENTS IS PUBLISHED ANNUALLY IN THE TULSA WORLD AND IN THE PIPELINERS LOCAL UNION 798'S "BLUE LIGHT".</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <CashGrantAmt>13200</CashGrantAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART 1, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>STIPEND PAYMENTS ARE BASED ON DAILY ATTENDANCE RECORDS AND ARE USED TO OFFSET STUDENT'S LIVING EXPENSES WHILE THEY ARE TRAINING. THESE STUDENTS DO NOT LIVE LOCALLY AND USE THE STIPEND TO DEFRAY OUT-OF-POCKET EXPENSES FOR RENT, MEALS, TRAVEL AND OTHER INCIDENTAL EXPENSES.</ExplanationTxt>
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        <DeferredCompensationFlngOrgAmt>118844</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>30240</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationFilingOrgAmt>388174</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS REVIEWED BY THE CONTROLLER AND THE DIRECTOR, WHO COMPARE IT TO THE AUDITED FINANCIAL STATEMENTS AND PRIOR YEAR 990 IN ACCORDANCE WITH PART VI, SECTION B, LINE 11. THE BOARD OF TRUSTEES REVIEWS THE 990 BEFORE IT IS FILED.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A, COLUMN E</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION INCLUDES CERTAIN PENSION DEFERRALS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A, COLUMN F</FormAndLineReferenceDesc>
        <ExplanationTxt>FRINGES ARE IN ACCORDANCE WITH THE NATIONAL PIPE LINE AGREEMENT UNDER A PARTICIPATION AGREEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C EXPLANATION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES AND HAS NO COMMITTEES. THE BOARD OF TRUSTEES OVERSEES SELECTION OF AN INDEPENDENT ACCOUNTANT. CONSISTENT WITH PRIOR YEARS, THE CONTROLLER OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS WITH CLOSE PARTICIPATION OF THE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>PIPELINE INDUSTRY BENEFIT FUND</BusinessNameLine1Txt>
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          <AddressLine1Txt>4845 S 83RD STREET E AVE</AddressLine1Txt>
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          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74145</ZIPCd>
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          <CityNm>TULSA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74145</ZIPCd>
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        <LegalDomicileStateCd>OK</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
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        <USAddress>
          <AddressLine1Txt>4845 S 83RD STREET E AVE</AddressLine1Txt>
          <CityNm>TULSA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74145</ZIPCd>
        </USAddress>
        <EIN>263051108</EIN>
        <PrimaryActivitiesTxt>401(K) BENEFITS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OK</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>1</TransferFromOtherOrgInd>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>PIPELINE INDUSTRY BENEFIT FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>78000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>TRUSTEE APPROVED WAGES ALLOCATED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PIPELINE INDUSTRY PENSION FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>Q</TransactionTypeTxt>
        <InvolvedAmt>2390</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>NEGOTIATED RATE - UNION CONTRACT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PIPELINE INDUSTRY BENEFIT FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>244870</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>NEGOTIATED RATE - UNION CONTRACT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PIPELINE INDUSTRY 401(K) FUND</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>151124</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>NEGOTIATED RATE - UNION CONTRACT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>