2025-11-17T11:30:45-06:00 2024-12-31 720636725 HANNIS T BOURGEOIS LLP 2322 TREMONT DRIVE BATON ROUGE LA 70809 990 2024-01-01 720827537 LOUISIANA TENNIS ASSOCIATION INC LOUI 2257690337 9270 SIEGEN LANE SUITE 702 BATON ROUGE LA 70810 BILL PHILLIPS EXECUTIVE DIRECTOR 2257690337 2025-09-24 1 1 MICHELLE D GARBIRAS CPA P01687293 2259284770 2025-09-24 2024 2025-03-06 01:10:19Z BILL PHILLIPS 9270 SIEGEN LANE SUITE 702 BATON ROUGE LA 70810 1680256 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 9 20 0 0 498925 524618 1073906 1109251 22459 36213 8654 10174 1603944 1680256 48485 86128 0 0 506412 580436 0 0 0 872666 983636 1427563 1650200 176381 30056 1841432 1893687 115568 106854 1725864 1786833 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 1104180 86128 1119425 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. 1104180 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 34 0 1 9 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 ANNA MONHARTOVA AT-LARGE DELEGATE 1.00 X 0 0 0 CHARLES AYLES AT-LARGE DELEGATE 1.00 X 0 0 0 EMILY BECKER EXECUTIVE VICE PRESIDENT 1.00 X X 0 0 0 JAY BOYD IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 PANEL OF PAST PRESIDENTS PAST PRESIDENTS 0.00 X 0 0 0 GRADY WILSON PRESIDENT 1.00 X X 0 0 0 ALVIN VARNADO PTR REPRESENTATIVE 1.00 X 0 0 0 ALVERTHA PENNY REGION 1 REP 1.00 X 0 0 0 RODNEY TERRAL REGION 2 REP 1.00 X 0 0 0 TOYNA ANDERSON REGION 3 REP 1.00 X 0 0 0 BRIAN BERNARD REGION 4 REP 1.00 X 0 0 0 JAY BUTCHER REGION 5 REP 1.00 X 0 0 0 BARBARA FISHER SECRETARY 1.00 X X 0 0 0 LANA WHITLOW TREASURER 1.00 X X 0 0 0 JANUSZ CONRADI USPTA REP 1.00 X 0 0 0 ED GASKELL VICE PRESIDENT 1.00 X X 0 0 0 KATHY RUCKSTUHL VICE PRESIDENT 1.00 X X 0 0 0 BILL PHILLIPS EXECUTIVE DIRECTOR 50.00 X 119959 0 0 119959 0 0 1 0 0 0 0 524618 524618 MEMBERSHIP AND PLAYER 713990 805634 805634 TOURNAMENT ENTRY FEES 711300 303617 303617 1109251 36213 36213 INSURANCE PROCEEDS 900099 10174 10174 10174 1680256 1119425 0 36213 X 86128 86128 119959 65624 54335 379851 207800 172051 42835 23433 19402 37791 20673 17118 37562 37562 25199 265 24934 16534 16534 7574 7574 85599 18766 66833 43547 43547 12319 12319 9511 9511 TENNISLINK REIMBURSEMEN 329027 329027 TOURNAMENT EXPENSE 279295 279295 SPECIAL SUPPORT SERVICE 87077 62671 24406 SUPPLIES 10438 2509 7929 39954 7989 31965 1650200 1104180 546020 0 752571 248000 121186 338448 52275 35291 5085 4834 376373 175955 193485 200418 713906 1059523 2924 7173 1841432 1893687 15791 53961 99777 52893 115568 106854 X 1725864 1786833 1725864 1786833 1841432 1893687 30056 30913 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 52800 52800 257243 114681 142562 66330 61274 5056 200418 X 1711169 30913 30913 1680256 0 1680256 1650200 0 1650200 0 1650200 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, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE 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 2021. 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 NWCTA PO BOX 2075 SHREVEPORT LA 71166 721467111 501(C)(4) 34016 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS GREATER BATON ROUGE COMMUNITY TENNIS ASSOCIATION PO BOX 1389 BATON ROUGE LA 70821 721428131 501(C)(4) 12258 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS ACADIANA COMMUNITY TENNIS ASSOCIATION 109 BARATARIA BAY PT LAFAYETTE LA 70508 721436202 501(C)(4) 5927 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS NOMATA PO BOX 8553 METAIRIE LA 70011 721498473 501(C)(4) 9749 0 CASH TO PROMOTE AND DEVELOP THE GAME OF TENNIS A'S & ACES 1036 ARABELLA STREET NEW ORLEANS LA 70115 261905295 501(C)(4) 5001 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 COMMITTEE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,312. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,312. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,911. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,911. AWARDS & GIFTS: PROGRAM SERVICE EXPENSES 3,998. MANAGEMENT AND GENERAL EXPENSES 1,495. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,493. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,958. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,958. LEASED EQUIPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,080. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,080. WORKSHOPS: PROGRAM SERVICE EXPENSES 3,991. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,991. JANITORIAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,812. SECURITY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 960. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 960. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 437. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 437. 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.