2023-11-15T12:42:16-06:00 2022-12-31 720636725 HANNIS T BOURGEOIS LLP 2322 TREMONT DR BATON ROUGE LA 70809 990 2022-01-01 720827537 LOUISIANA TENNIS ASSOCIATION INC LOUI 2257690337 9270 SIEGEN LANE SUITE 702 BATON ROUGE LA 70810 BILL PHILLIPS EXECUTIVE DIRECTOR 2257690337 2023-11-09 1 BILL PHILLIPS 999009999 1 CELESTE D VIATOR CPA P00747065 2259284770 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BILL PHILLIPS 9270 SIEGEN LANE SUITE 702 BATON ROUGE LA 70810 1601766 0 X WWW.LOUISIANATENNIS.COM X 1978 LA THE ORGANIZATION'S PURPOSES ARE TO PROMOTE, DEVELOP AND SUPERVISE THE GAME OF TENNIS THROUGHOUT THE STATE OF LOUISIANA; TO ESTABLISH AND MAINTAIN RULES OF FAIR PLAY AND HIGH STANDARDS OF SPORTSMANSHIP. 17 15 26 100 0 0 398951 470407 806120 911933 16379 11691 0 10678 1221450 1404709 26110 38578 0 0 361119 482514 0 0 0 570787 761731 958016 1282823 263434 121886 1512567 1608526 67518 87629 1445049 1520897 THE ORGANIZATION'S PURPOSES ARE TO PROMOTE, DEVELOP AND SUPERVISE THE GAME OF TENNIS THROUGHOUT THE STATE OF LOUISIANA; TO ESTABLISH AND MAINTAIN RULES OF FAIR PLAY AND HIGH STANDARDS OF SPORTSMANSHIP. 0 0 873122 38578 911933 TO PROMOTE AND DEVELOP THE GAME OF TENNIS THROUGHOUT THE STATE OF LOUISIANA AND ESTABLISH AND MAINTAIN RULES OF FAIR PLAY AND HIGH STANDARDS OF SPORTSMANSHIP. 873122 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 26 1 0 0 0 0 0 0 0 0 X 17 15 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 1 0 0 X THE ORGANIZATION 2257690337 9270 SIEGEN LANE SUITE 702 BATON ROUGE LA 70810 X BRUCE KINGSDORF IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 JAY BOYD PRESIDENT 1.00 X X 0 0 0 EMILY BECKER EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 GRADY WILSON VICE PRESIDENT 1.00 X X 0 0 0 JENNIFER EDMONSON VICE PRESIDENT 1.00 X X 0 0 0 ED GASKELL TREASURER 1.00 X X 0 0 0 LANA WHITLOW REGION 1 REP 1.00 X 0 0 0 RUSTY JABOUR AT-LARGE DELEGATE 1.00 X 0 0 0 KATHY RUCKSTUHL SECRETARY 1.00 X X 0 0 0 BOB PATTERSON REGION 4 REP 1.00 X 0 0 0 BARBARA FISHER REGION 5 REP 1.00 X 0 0 0 JANUSZ CONRADI USPTA REP 1.00 X 0 0 0 CHRIS DAZET TENNIS PROFESSIONAL 1.00 X 0 0 0 JIM HIGHTOWER REGION 3 REP 1.00 X 0 0 0 JE JOSH DUBOIS REGION 2 REP 1.00 X 0 0 0 JIM EWERS AT-LARGE DELEGATE 1.00 X 0 0 0 PANEL OF PAST PRESIDENTS PAST PRESIDENTS 0.00 X 0 0 0 0 0 0 0 0 0 0 0 470407 470407 MEMBERSHIP AND PLAYER 713990 707618 707618 TOURNAMENT ENTRY FEES 711300 204315 204315 911933 18615 18615 190133 197057 -6924 -6924 -6924 INSURANCE PROCEEDS 900099 10678 10678 10678 1404709 922611 0 11691 X 38578 38578 93750 60093 33657 323624 207440 116184 32013 20520 11493 33127 21234 11893 51917 51917 24102 610 23492 332 332 12976 12976 8890 8890 27575 5775 21800 33678 33678 12234 12234 7423 7423 TENNISLINK REIMBURSEMEN 261973 261973 TOURNAMENT EXPENSE 186250 186250 SPECIAL SUPPORT SERVICE 67873 53489 14384 REPAIRS & MAINTENANCE 16393 16393 50115 17160 32955 1282823 873122 409701 0 455477 604322 140187 145895 2895 5944 21629 5764 358602 153080 211246 205522 678209 638155 2924 2924 1512567 1608526 8711 7306 58807 80323 67518 87629 X 1445049 1520897 1445049 1520897 1512567 1608526 121886 -46038 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 52800 52800 240703 101467 139236 65099 51613 13486 205522 X 1358671 -46038 -46038 1404709 0 1404709 1282823 0 1282823 0 1282823 PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS NECESSARY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT WOULD MORE LIKELY THAN NOT BE SUBSTANTIATED UPON EXAMINATION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2019. ANY INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE NOT SIGNIFICANT AND ARE INCLUDED IN SUPPORT SERVICES EXPENSES IN THESE FINANCIAL STATEMENTS, IF APPLICABLE. 1 MANDEVILLECOVINGTON COMMUNITY TENNIS ASSOCIATION PO BOX 792 MANDEVILLE LA 70470 260040688 501(C)(4) 5896 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS NWCTA PO BOX 2075 SHREVEPORT LA 71166 721467111 501(C)(4) 25623 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS PART I, LINE 2: FUNDS ARE ALLOCATED TO MEMBER ORGANIZATIONS AND INDIVIDUAL MEMBERS OF THE LOUISIANA TENNIS ASSOCIATION THROUGH A GRANT APPLICATION PROCESS. THE VARIOUS GRANTS HAVE SPECIFIC REQUIREMENTS FOR ELIGIBILITY AND THE RECIPIENT IS REQUIRED TO SUBMIT AN ACCOUNTABILITY REPORT SHOWING HOW THE FUNDS WERE SPENT AND THE ACTUAL RESULTS ACHIEVED. FORM 990, PART VI, SECTION A, LINE 6 THE LOUISIANA TENNIS ASSOCIATION HAS MEMBERS THAT INCLUDE MEMBER CLUBS, ORGANIZATIONS AND INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 7A THE TOTAL VOTING POWER OF THE CORPORATION SHALL BE VESTED IN (I) THE CLASS A CLUBS AND ORGANIZATION MEMBERS AND (II) THE CLASS B INDIVIDUAL MEMBERS. MEMBERS OF THOSE TWO CLASSES SHALL VOTE TOGETHER AS A SINGLE CLASS, BUT THE TOTAL VOTING POWER OF THE CORPORATION SHALL BE ALLOCATED BETWEEN THE TWO CLASSES IN THE MANNER PROVIDED BY OR IN ACCORDANCE WITH THE BY-LAWS. THE TOTAL VOTING STRENGTH ALLOCATED TO THE CLASS A CLUBS AND ORGANIZATIONS MEMBERS AS A CLASS MAY BE DISTRIBUTED UNEQUALLY AMONG THE MEMBERS OF THAT CLASS IN PROPORTION TO THEIR SIZE OR IN ANY OTHER METHOD SPECIFIED IN THE BY-LAWS. THE CLASS C HONORARY MEMBERS SHALL HAVE NO VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 WILL BE DISTRIBUTED TO THE EXECUTIVE COMMITTEE FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE PERSONNEL COMMITTEE RECOMMENDS A SALARY FOR THE EXECUTIVE DIRECTOR TO THE FINANCE COMMITTEE BASED ON OTHER EXECUTIVE DIRECTOR SALARIES IN THE SOUTHERN TENNIS ASSOCIATION AS WELL AS OTHER FACTORS SUCH AS YEARS OF SERVICE. THE FINANCE COMMITTEE REVIEWS THE SUGGESTION AND SUBMITS THE PROPOSED SALARY TO THE EXECUTIVE COMMITTEE FOR VOTE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E WORKSHOPS: PROGRAM SERVICE EXPENSES 14,276. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,276. COMMITTEE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 13,263. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,263. SUPPLIES: PROGRAM SERVICE EXPENSES 1,748. MANAGEMENT AND GENERAL EXPENSES 5,537. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,285. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,706. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,706. LEASED EQUIPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,112. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,112. SECURITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,513. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,513. JANITORIAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,409. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,409. AWARDS & GIFTS: PROGRAM SERVICE EXPENSES 1,136. MANAGEMENT AND GENERAL EXPENSES 109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,245. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 306. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 306. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.