<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T18:54:01-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>640683836</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COLLINS BARR &amp; HEMBREE LTD</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>130 FOUNTAINS BLVD STE 100</AddressLine1Txt>
        <CityNm>MADISON</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>391106343</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>640388196</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MISSISSIPPI HOSPITALITY &amp; RESTAURAN</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>MISS</BusinessNameControlTxt>
      <PhoneNum>6014204210</PhoneNum>
      <USAddress>
        <AddressLine1Txt>11 NORTHTOWN DRIVE SUITE 125</AddressLine1Txt>
        <CityNm>JACKSON</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>39211</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PATRICK L FONTAINE</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>6014204210</PhoneNum>
      <SignatureDt>2024-05-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>PATRICK L</PersonFirstNm>
        <PersonLastNm>FONTAINE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J ROBERT BARR III CPA</PreparerPersonNm>
      <PTIN>P00282856</PTIN>
      <PhoneNum>6017077536</PhoneNum>
      <PreparationDt>2024-05-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>PATRICK L FONTAINE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>11 NORTHTOWN DRIVE STE 125</AddressLine1Txt>
        <CityNm>JACKSON</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>39211</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>513022</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.MSRA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1954</FormationYr>
      <LegalDomicileStateCd>MS</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF THE ASSOCIATION IS TO UNIFY, FOSTER, PROMOTE AND PROTECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES IN MISSISSIPPI. THE GOALS OF THE ORGANIZATION ARE (1)TO RETAIN PRESENT MEMBERS AND RECRUIT NEW MEMBERS; (2) TO IMPROVE THE COMMUNICATION PROCESS BETWEEN THE ASSOCIATION AND ITS MEMBERS AS WELL AS PROMOTE EDUCATIONAL OPPORTUNITIES TO ITS MEMBERS AND THE PUBLIC; (3) TO ESTABLISH A FRAMEWORK TO INSURE THE EFFECTIVE OPERATION OF THE ASSOCIATION; (4) TO SUPPORT THE STATE-WIDE OR LEGISLATIVE CANDIDATES AND/OR ISSUES THAT BEST REPRESENT THE VIEWS AND POSITIONS OF THE ASSOCIATION; (5) TO PLAN AND EXECUTE AN ANNUAL CONVENTION AND OTHER SPECIAL EVENTS; AND (6) TO CONTINUE TO WORK IN THE AREA OF GOVERNMENT AFFAIRS AND IN THE AREAS OF POLICY, DIRECTING AND ASSISTING THE ASSOCIATION'S LOBBYIST, AND ADRESSING NATIONAL ISSUES WHICH AFFECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>15</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>15</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>4</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>174581</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>218717</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>189166</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>125307</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-168785</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>66306</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>47712</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>92410</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>242674</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>502740</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>245956</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>271001</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>218160</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>165446</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>464116</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>436447</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-221442</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>66293</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1467240</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1511572</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>152913</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>130952</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1314327</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1380620</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF THE ASSOCIATION IS TO UNIFY, FOSTER, PROMOTE AND PROTECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES IN MISSISSIPPI. THE GOALS OF THE ORGANIZATION ARE (1)TO RETAIN PRESENT MEMBERS AND RECRUIT NEW MEMBERS; (2) TO IMPROVE THE COMMUNICATION PROCESS BETWEEN THE ASSOCIATION AND ITS MEMBERS AS WELL AS PROMOTE EDUCATIONAL OPPORTUNITIES TO ITS MEMBERS AND THE PUBLIC; (3) TO ESTABLISH A FRAMEWORK TO INSURE THE EFFECTIVE OPERATION OF THE ASSOCIATION; (4) TO SUPPORT THE STATE-WIDE OR LEGISLATIVE CANDIDATES AND/OR ISSUES THAT BEST REPRESENT THE VIEWS AND POSITIONS OF THE ASSOCIATION; (5) TO PLAN AND EXECUTE AN ANNUAL CONVENTION AND OTHER SPECIAL EVENTS; AND (6) TO CONTINUE TO WORK IN THE AREA OF GOVERNMENT AFFAIRS AND IN THE AREAS OF POLICY, DIRECTING AND ASSISTING THE ASSOCIATION'S LOBBYIST, AND ADRESSING NATIONAL ISSUES WHICH AFFECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>SUCCESSFUL IMPLEMENTATION OF LEGISLATIVE ACTIVITIES THAT PROTECTED MEMBERS FROM BURDENSOME LEGISLATION WHILE PASSING LEGISLATION THAT HAD A POSITIVE IMPACT ON THE HOSPITALITY INDUSTRY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>ADMINISTRATION OF EDUCATION INIATIVE. THE ASSOCIATION HAS DEVELOPED RELATIONSHIPS THROUGH START-UP ASSISTANCE THAT HAS TURNED INTO NEW MEMBERSHIPS; DEVELOPED STRATEGIC PARTNERSHIPS THAT HELP MARKET THE MHRA TO THE PUBLIC AND POTENTIAL NEW MEMBERS; AND CONSULTED AND PROVIDED VERY VALUABLE REVIEW OPPORTUNITIES WITHIN THE CURRENT MEMBERSHIP. PROGRAMS INCLUDE: PROSTART AMBASSADOR PROGRAMS ACROSS THE STATE; ON-LINE SERVSAFE FOOD MANAGER CERTIFICATE; EXPANDED MHRA WEBSITE OFFERINGS, PODCASTING, VIDEO, ETC.; AND LSM, CUSTOMER TRAINING, ETC. SEMINARS OFFERED TO PUBLIC AND MEMBERSHIP.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>N/A</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>N/A</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>4</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>15</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>15</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LINDSEY PARKER &amp; MARTIN PA</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>6019566612</PhoneNum>
        <USAddress>
          <AddressLine1Txt>5380 I-55 NORTH SUITE 103</AddressLine1Txt>
          <CityNm>JACKSON</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39211</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEVE O'NEILL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARIBETH WILSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROB HEFFNER</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PATRICK L FONTAINE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>85152</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRADY GRIFFIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TY THAMES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH WILLIAMS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE WAGNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILL HOOD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSH BRASS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM TAYLOR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON SAVELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOSH BELENCHIA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MEG ANDERSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT SLEDGE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES FRAZIER</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>85152</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>162283</MembershipDuesAmt>
      <GovernmentGrantsAmt>56434</GovernmentGrantsAmt>
      <TotalContributionsAmt>218717</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TRAINING MATERIALS</Desc>
        <TotalRevenueColumnAmt>99628</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>99628</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>BP GRANT</Desc>
        <TotalRevenueColumnAmt>25679</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>25679</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>125307</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>66306</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>66306</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>691</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>691</RelatedOrExemptFuncIncomeAmt>
      </RoyaltiesRevenueGrp>
      <FundraisingGrossIncomeAmt>18609</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>10282</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>8327</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalRevenueColumnAmt>49007</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>49007</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>MRAEF REIMBURSEMENT</Desc>
        <TotalRevenueColumnAmt>34385</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>34385</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>83392</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>502740</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>275696</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>196302</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>59457</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>15242</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>22676</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>4231</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>10718</TotalAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>23553</TotalAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>18520</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1317</TotalAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>9742</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MARKETING</Desc>
        <TotalAmt>47415</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INVESTMENT FEES</Desc>
        <TotalAmt>24040</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OTHER</Desc>
        <TotalAmt>3234</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>436447</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>186073</BOYAmt>
        <EOYAmt>172194</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1281000</BOYAmt>
        <EOYAmt>1339018</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <EOYAmt>193</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>27725</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>27725</LandBldgEquipAccumDeprecAmt>
      <OtherAssetsTotalGrp>
        <BOYAmt>167</BOYAmt>
        <EOYAmt>167</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1467240</BOYAmt>
        <EOYAmt>1511572</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3649</BOYAmt>
        <EOYAmt>7366</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>149264</BOYAmt>
        <EOYAmt>123586</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>152913</BOYAmt>
        <EOYAmt>130952</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1314327</BOYAmt>
        <EOYAmt>1380620</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1314327</BOYAmt>
        <EOYAmt>1380620</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1467240</BOYAmt>
        <EOYAmt>1511572</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>66293</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="MODIFIED CASH">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>162283</DuesAssessmentsAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc3">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>27725</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>27725</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>18609</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>18609</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>10282</RentFacilityCostsEvent1Amt>
        <GrossReceiptsTotalAmt>18609</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>18609</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>10282</RentFcltyCostsTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>10282</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8327</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ASSOCIATION IS TO UNIFY, FOSTER, PROMOTE AND PROTECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES IN MISSISSIPPI. THE GOALS OF THE ORGANIZATION ARE (1)TO RETAIN PRESENT MEMBERS AND RECRUIT NEW MEMBERS; (2) TO IMPROVE THE COMMUNICATION PROCESS BETWEEN THE ASSOCIATION AND ITS MEMBERS AS WELL AS PROMOTE EDUCATIONAL OPPORTUNITIES TO ITS MEMBERS AND THE PUBLIC; (3) TO ESTABLISH A FRAMEWORK TO INSURE THE EFFECTIVE OPERATION OF THE ASSOCIATION; (4) TO SUPPORT THE STATE-WIDE OR LEGISLATIVE CANDIDATES AND/OR ISSUES THAT BEST REPRESENT THE VIEWS AND POSITIONS OF THE ASSOCIATION; (5) TO PLAN AND EXECUTE AN ANNUAL CONVENTION AND OTHER SPECIAL EVENTS; AND (6) TO CONTINUE TO WORK IN THE AREA OF GOVERNMENT AFFAIRS AND IN THE AREAS OF POLICY, DIRECTING AND ASSISTING THE ASSOCIATION'S LOBBYIST, AND ADRESSING NATIONAL ISSUES WHICH AFFECT THE HOSPITALITY AND FOOD SERVICE INDUSTRIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS A MEMBER BASED 501(C)(6) ORGANIZATION. THE MEMBERSHIP IS MADE UP OF RESTAURANTS, LODGING PROPERTIES, VENDORS, CASINOS AND OTHER BUSINESSES AFFILIATED WITH THE HOSPITALITY INDUSTRY. MEMBERS MAY SUBMIT A NOMINATION TO THE BOARD OF DIRECTORS NOMINATING COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. INFORMATION NEEDED TO COMPLETE THE FORM IS PROVIDED BY MANAGEMENT. THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR. UPON APPROVAL, THE EXECUTIVE DIRECTOR SIGNS THE FORM 990 AND A FILE COPY IS MAINTAINED IN THE ORGANIZATION'S OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ON JANUARY 18, 2006, THE BOARD OF DIRECTORS ADOPTED THE MHRA CONFLICT OF INTEREST POLICY. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT AS IT ARISES AND SHALL ABSTAIN FROM ANY RELEVANT ACT AND AVOID ANY ATTEMPT TO INFLUENCE ANY DECISION OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR IS THE ONLY PERSONNEL THAT IS REQUIRED TO BE EVALUATED BY BOTH THE CHAIRMAN OF THE BOARD AND THE CURRENT PRESIDENT. COMPENSATION IS COMPARED TO OTHER LIKE ORGANIZATIONS BOTH IN STATE AND OUT OF STATE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
