2023-07-07T15:30:22-05:00 2022-12-31 720549733 ERICKSEN KRENTEL LLP 4227 CANAL STREET NEW ORLEANS LA 70119 990 2022-01-01 726154126 THE LOUISIANA HORSEMAN'S MEDICAL BENEFIT TRUST LOUI 5049451555 1535 GENTILLY BLVD NEW ORLEANS LA 70119 EDWIN FENASCI EXECUTIVE DIRECTOR 5049451555 2023-06-23 1 EDWIN FENASCI 999009999 0 RONALD H DAWSON JR CPA P00442622 5044867275 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EDWIN FENASCI 1535 GENTILLY BLVD NEW ORLEANS LA 70119 3399671 0 X N/A X 1993 LA SEE SCHEDULE O 5 5 0 5 0 0 0 0 3620798 3377012 7918 8799 0 13860 3628716 3399671 0 0 2304205 2294126 0 0 0 0 0 763945 765498 3068150 3059624 560566 340047 2087842 2361938 300328 235596 1787514 2126342 TO PROMOTE SOCIAL WELFARE OF INDIVIDUALS IN THE THOROUGHBRED RACING COMMUNITY IN LOUISIANA BY PROVIDING HOSPITAL AND MEDICAL BENEFITS AND RELATED ADMINISTRATIVE EXPENSES. 0 0 2294126 3390872 TO ADMINISTER FUNDS FOR THE LOUISIANA HORSEMEN'S MEDICAL BENEFIT PLAN, WHICH PROVIDES FOR HOSPITAL AND MEDICAL BENEFITS AND RELATED ADMINISTRATIVE EXPENSES FOR OWNERS, OWNER/TRAINERS, AND TRAINERS LICENSED TO RACE HORSES IN LOUISIANA AND THEIR EMPLOYEES 2294126 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 204 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X KRISTI PIGLIA 5049451555 1535 GENTILLY BLVD NEW ORLEANS LA 70119 DON STEMMANS TRUSTEE 0.50 X 0 0 0 KEVIN DELAHOUSSAYE TRUSTEE 0.50 X 0 0 0 RON FAUCHEUX TRUSTEE 0.50 X 0 0 0 MICHELE RODRIGUEZ CHAIRPERSON 1.00 X 0 0 0 RONNIE WARD TRUSTEE 0.50 X 0 0 0 EDWIN FENASCI EXECUTIVE DIRECTOR 12.40 27.60 X 0 141574 9898 0 141574 9898 1 0 1 0 SOUTHERN SCRIPTS 407 BIENVILLE ST NATCHITOCHES LA 71457 MEDICAL BENEFITS 211600 1 MEDICAL BENEFIT REVENU 525920 3377012 3377012 3377012 8799 8799 OTHER INCOME 900099 13860 13860 13860 3399671 3390872 0 8799 2294126 2294126 702000 702000 32009 32009 2104 2104 17185 17185 REPAIRS AND MAINTENANCE 12000 12000 MISCELLANEOUS 200 200 3059624 2294126 765498 0 785112 1473222 465708 99431 322708 256956 35000 35000 451769 390504 46223 61265 87159 82451 345932 353613 2087842 2361938 300328 235596 300328 235596 X 0 0 0 0 1787514 2126342 1787514 2126342 2087842 2361938 340047 -5179 3960 0 X X 0 1 X 1 0 20142 20142 0 19720 19720 0 411907 350642 61265 61265 MINNESOTA LIFE ANNUNITY 353613 F 353613 X 3394492 -5179 -5179 3399671 0 3399671 3059624 0 3059624 0 3059624 PART X, LINE 2: THE TRUST APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS A RESULT OF IMPLEMENTING THIS APPROACH, THE TRUST HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THEREFORE, THE IMPLEMENTATION OF THIS STANDARD HAS NOT HAD A MATERIAL EFFECT ON THE TRUST. 0 0 0 0 0 0 0 0 0 EDWIN FENASCI EXECUTIVE DIRECTOR 0 141574 0 0 0 0 0 0 0 9898 0 151472 0 0 FORM 990, PART I, LINE 1 TO PROMOTE SOCIAL WELFARE OF INDIVIDUALS IN THE THOROUGHBRED RACING COMMUNITY IN LOUISIANA BY PROVIDING HOSPITAL AND MEDICAL BENEFITS AND RELATED ADMINISTRATIVE EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SUBMITTED TO AND REVIWED BY THE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT HAVE A WRITTEN CONFLICT OF INTEREST POLICY, BUT THE MAJORITY OF THE TRUSTEES ARE BOARD MEMBERS OF A RELATED ORGANIZATION THAT DOES HAVE SUCH A POLICY. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION FOLLOWS THE POLICY OF LOUISIANA HORSEMENS BENEVOLENT AND PROTECTIVE ASSOCIATION 1993 INC, WHICH STATES: EACH OFFICER, DIRECTOR AND EMPLOYEE SHALL, AT THE OUTSET OF THEIR ENGAGEMENT WITH THE ASSOCIATION OR AS SOON THEREAFTER AS IS POSSIBLE, SIGN A CONFLICT OF INTEREST STATEMENT DECLARING THAT HE OR SHE HAS READ, UNDERSTOOD AND AGREED TO COMPLY WITH THE ASSOCIATION'S BYLAWS. IN PARTICULAR, THE CONFLICT OF INTEREST STATEMENT SHALL PROVIDE THAT WITH REGARD TO THE BYLAW ON CONFLICTS OF INTEREST, WHICH DEFINES AND PROHIBITS CONFLICTS OF INTEREST, HE OR SHE HAS NO KNOWN POTENTIAL OR ACTUAL CONFLICT OF INTEREST AND FURTHER SHALL PROVIDE THAT IF THERE IS A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTING, HE OR SHE MUST EXPRESSLY AND FULLY DECLARE IT IN THE CONFLICT OF INTEREST STATEMENT PRIOR TO SIGNING. FINALLY, THE CONFLICT OF INTEREST STATEMENT SHALL PROVIDE THAT SHOULD ANY CONFLICT OF INTEREST ARISE AFTER SIGNING OF THE CONFLICT OF INTEREST STATEMENT HE OR SHE WILL EXPRESSLY AND FULLY DISCLOSE THE POTENTIAL OR ACTUAL CONFLICT OF INTEREST TO THE PRESIDENT AND SECRETARY-TREASURER OF THE ASSOCIATION IMMEDIATELY UPON RECEIVING KNOWLEDGE OF SAME AND IN SUFFICIENT TIME TO PROVIDE AN OPPORTUNITY FOR THE ASSOCIATION TO MAKE AN APPROPRIATE RESPONSE PRIOR TO THE COMPLETION OF ANY RELEVANT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THIS ENTITY WILL FOLLOW THE SAME POLICY AS THE AFFILIATE THAT HAS ESTABLISHED BY-LAWS RELATED TO FAIR COMPENSATION. RESUMES ARE REVIEWED AND CANDIDATES SCREENED BY THE EXECUTIVE DIRECTOR, SECRETARY TREASURER AND PRESIDENT. THEN, A RECOMMENDATION OF HIRING AND COMPENSATION PACKAGE IS FORWARDED TO THE FINANCE COMMITTEE FOR FINAL APPROVAL. THE ASSOCIATION WISHES TO PAY FAIR COMPENSATION TO THOSE WORKING ON BEHALF OF THE ASSOCIATION OR PROVIDING GOODS OR SERVICES TO THE ASSOCIATION. TO ACHIEVE SUCH FAIRNESS AND TO AVOID OVERPAYMENT FOR ANY SERVICES OR GOODS, WHETHER IT BE THROUGH EMPLOYMENT OR CONTRACT OR FOR GOODS OR SERVICES, DILIGENT INQUIRY SHALL BE MADE BY THE SECRETARY-TREASURER AND THE FINANCE COMMITTEE INTO THE VALUE OF THE GOODS OR SERVICES IN COMPARISON TO THE PRICE OF SAME PRIOR TO INCURRING THE OBLIGATION AND REVIEWED ANNUALLY BY THE SECRETARY-TREASURER AND THE FINANCE COMMITTEE FOR THE PURPOSES OF ACHIEVING COMPLIANCE WITH THIS BYLAW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM YEAR TO YEAR. LOUISIANA HBPA 1993 INC 1535 GENTILLY BLVD NEW ORLEANS LA 70119 721126371 PROVIDE BENEVOLENCE TO MEMBER HORSEMEN LA 501(C)(6) N/A N/A 0 HORSEMENS' WORKERS COMPENSATION INSURANCE TRUST 1535 GENTILLY BLVD NEW ORLEANS LA 70119 456375624 PROVIDE WORKERS COMPENSATION INS TO WORKERS IN THE HORSE RACING INDUSTRY LA 501(C)(4) N/A N/A 0 LOUISIANA'S HORSEMEN'S BENEVOLENT & PROTECTIVE ASSOC CHARITABLE FOUN INC 1535 GENTILLY BLVD NEW ORLEANS LA 70119 753203199 TO PROVIDE BASIC NEEDS FOR HUMANS & ANIMALS DURING RECOVERY FROM A DISASTER LA 501(C)(3) N/A N/A 0 LOUISIANA HORSEMEN'S PENSION TRUST 1535 GENTILLY BLVD NEW ORLEANS LA 70119 726154124 NON-QUALIFIED DEFERRED COMPENSATION PLAN LA N/A T 0 HORSEMEN'S INSURANCE ALLIANCE PO BOX 1085 GRAND PAVILLION COMM GRAND CAYMAN CAYMAN ISLANDS CJ INVESTMENT/REINSURANCE WORKERS COMPENSATION CJ HORSEMEN'S ALLIANCE HOLDING INC C 0 HORSEMEN'S ALLIANCE HOLDING INC 1535 GENTILLY BLVD NEW ORLEANS LA 70119 205071521 INVESTMENTS LA LA HBPA 1993 INC C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 LOUISIANA HBPA 1993 INC M 702000 CASH