PASH Newsletter

February 20, 2025



FEBRUARY MEETING

HOUSTON MARRIOTT NORTH

255 N Sam Houston Pkwy E

Houston, TX 77060

THURSDAY, FEBRUARY 20, 2025


1st speaker at 11:00 AM

2nd speaker at 12:30 PM



1st Speaker


For the 1st speaker; we have Mike Cougevan. He will be discussing ‘COPAS Publications: Something for Everyone and Needed by All’


Mike started his upstream oil and gas career at Conoco Inc, where he worked for 13 years in various positions, including financial analysis, internal reviews, joint interest accounting, negotiation of agreements, and settlements of joint interest and revenue disputes. Mike joined Martindale Consultants, Inc. in 1994 and is currently an Executive Vice President, focusing on complex audits, agreement negotiations, litigation support, expert witness testimony, and training the next generation of auditors.


Mike is considered a prominent authority for Gulf of Mexico operations and has performed international audits in Australia, Barbados, Brazil, and Guyana.

An active COPAS member for 38 years, Mike served as Chair of the COPAS Audit Committee, Chair of the COPAS Emerging Issues Subcommittee, Chair of the Vehicle Rates Subcommittee, and Chair of the current PRUTCOM team, as well as six years on the COPAS Board of Directors, serving as President in 2012.


Mike was the lead or member of teams that created approximately 22 COPAS publications. In 2009, Mike developed the ongoing “Knowing Your COPAS Documents” lecture and webinar series explaining the content and intent of various COPAS publications and has created 13 sessions of that series. Mike received the 2004 COPAS Eagle Award for outstanding service to COPAS and in 2022 was inducted into the COPAS Ring of Honor.


Program Level: Basic   Delivery: Group Live       CPE Credits: 1

Prerequisites: None   Advance Prep: None   Cost/Fee: Free

Field of Study: Specialized Knowledge

 

Description: We will be reviewing COPAS Publications

 

Learning Objective:

By the end of this presentation

HOW - Technological Pillars of Transformation

1. Robotic Process Automation (RPA)

2. Blockchain

3. Artificial Intelligence (AI) - ChatGPT and MS Copilot




2nd Speaker


The 2nd speaker will be Crawford Moorefield, a Senior Tax Counsel with Crady Jewett McCulley & Houren LLP. Crawford will be presenting on Oil and Gas Tax Law with emphasis tax treatment of various transactions and taxation of drilling and production.

 

With over 35 years of experience in transactional tax and business transactions, he joined CJMH in 2024. Crawford enjoys determining the best and most tax-efficient strategy for each situation. His broad industry experience includes the oil and gas industry from exploration and production, oilfield services through mid-stream processing, transportation, and storage to refining and manufacturing and transportation of refined products. He has also written and lectured for Tax Executives Institute, Houston Bar Association and other respected conferences.

 

Program Level: Basic   Delivery: Group Live       CPE Credits: 1

Prerequisites: None   Advance Prep: None   Cost/Fee: Free

Field of Study: Taxation

 

Description: Discussion and overview of tax law topics related to the Oil and Gas industry. Key issues include capital vs ordinary tax treatment of various transactions involving economic interest, taxation of drilling and production and various transactional considerations.

 

Learning Objective:

By the end of this presentation, you will be able to:

1. Identify tax issues that arise in Drilling and Production

2.  Understand tax issues that arise in various sale transactions


Register for Lunch

Saddle Up PASH



With the Houston Rodeo headed back to town, we plan to have a Western themed luncheon for our February meeting. We’ve got some awesome speakers lined up for pre-luncheon and during lunch, so, 2 hours of CPE will be available for PASH members this month. And, as always, there will be door prizes for those lucky few. Remember, if you wear your badge you get an extra raffle ticket.

 

We will be meeting at the Houston Marriott North in the Lone Star ballroom.

 

Hope you’ll be able to join us for a Boot Stompin’ Good Time.

 

Kathy Johnston – President 24-25

New Members


PASH welcomes new 2024-25 members!


JK Alam - CAL & Associates, LLC

Sonja Barclay - ConocoPhillips

Brandon Bostick - Hilcorp

Melissa Bruns – Fortify Energy

David Carmel – Karoon Energy USA

Josie Casas – Apache Corp.

Cody Cormier – EOG Resources

Alana Ellis – TotalEnergies American Services USA

David Fenn – Ham, Langston & Brezina

Elisabeth Fingerhut – Renaissance Offshore, LLC

Robert Foss – Vaquero Energy

Stephen French – Magnolia Oil & Gas

Robert Govella – BKV Corporation

Austin Grigsby – Whitley Penn LLP

E Holly Hopkins – Chevron

Brandon Johnson – Colt Midstream

Anne Kemp – Middleton Oil Company

Shivana Khoza -Whitley Penn

Keri Love – Apache Corp.

Morgan Mitchell – Jefferies LLC

Garrett Morales – Apache Corp.

Amy Nestingen – Chord Energy

Bradley Pearson – ExxonMobil

Vanessa Perez – Hilcorp

Tiffany Perez – Escondido Resources

Edgar Perez – EOG Resources

John Pickett – RSM US LLP

Daniel Poole – Poole Auditing Consultants

Esmeralda Sanchez – Chevron

Michael Senthavisouk – Hilcorp

Brandon Setliff – Petroleum Comptroller Services

Elena Skelton – Shell Midstream

John Valvaneda – EOG Resources

Olivia Vega – Hilcorp

Education Committee


SAVE THE DATE!!!

 

Spring Education Day is set for Thursday, April 17, 2025. YES, it is early this year. Look for registration to open around the beginning of March.  


You will have the opportunity to earn up to 8 hours of CPE during the day and a bonus CPE during the Tech Session which will be held immediately following our Education Day event. So, plan to stay and earn that extra CPE for free.

 

Our last committee meeting was held on Thursday, February 6. We discussed the April Dinner Meeting Scholarship Program and Spring Education Day 2025.  Please email Karla Zawodny (karlaz.pash@gmail.com) or Jennifer Holt-McKellar (jdhmckellar@fortify.energy) if you would like to participate and receive future agenda information.

GOLF TOURNAMENT

The PASH golf tournament is scheduled for April 3rd at 8am at Jersey Meadows Golf Club. Registration and tournament communications will begin going out next week 2/17/25.

Virtual Meeting Tips & Tricks

  • Join early to check your connection and chat with other attendees
  • Mute your microphone in the lower left corner of the Zoom screen when not speaking
  • Raise your hand using the options under the "Participants" button to request the floor
  • Utilize the "Chat" button for quick thoughts or if you don't have microphone capabilities
  • Be kind to others, embrace the process and have fun collaborating
  • First time using Zoom or want to learn more? Check out some video tutorials here.

Member Benefits & Resources

Leadership Opportunities

Looking for a chance to be more involved and expand your leadership skills? Reach out to Kathy at kjohnston@sabineoil.com to learn more.



PASH Website

Visit us at www.pashcopas.org today to learn more about the society.

  • View the latest job postings for oil and gas accounting opportunities
  • Access membership information and applications to share with colleagues


Petroleum Accountants Society of Houston Federal ID 76-0673831


COPAS Membership Discounts

Did you know that as a COPAS member you are entitled to reduced rates from several rental car companies? Use the following IDs to get discounts with:

Avis: AWD - L039224

Hertz: CDP - 1970958

National: Contract ID - ESHB51C (includes Loss Damage Waiver)

Enterprise: Customer Number - SB00001, Pin - ENT

For more savings opportunities, log in to COPAS and visit http://www.copas.org/memberbenefits


COPAS Website

For COPAS information, you can visit the website at www.copas.org or call 877-992-6727.

Draft documents

COPAS meeting information

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Council of Petroleum Accountants Societies (COPAS), Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.