I've got another patch forthcoming (stage 1 material) that adds some new 
diagnostics for non-rectangular loops during gimplification of OMP 
nodes.  When I was working on that, I discovered that the Fortran front 
end wasn't attaching location information to the tree nodes 
corresponding to the various OMP directives, so the new errors weren't 
coming out with location info either.  I went through trans-openmp.cc 
and fixed all the places where make_node was being called to explicitly 
set the location.

I don't have a test case specifically for this change, but my test cases 
for the new diagnostics in the non-rectangular loops patch do exercise 
it.  Is this OK for trunk now, or for stage 1 when we get there?

-Sandra