2024-07-29T16:29:19-05:00 2023-09-30 630721243 BORLAND BENEFIELD PC 800 SHADES CREEK PKWY STE 875 BIRMINGHAM AL 35209 990 2022-10-01 884336392 LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION LAKE 2053137400 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 JOHN D KEMP PRESIDENT AND CEO 2053137400 2024-07-29 1 0 CLIF DANIEL CPA P01366450 2058027212 2024-07-29 2022 2024-08-08 14:25:15Z X JOHN D KEMP 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 496846 0 X WWW.LAKESHORE.ORG X 2022 AL THE MISSION OF THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION SHALL BE TO ENABLE UNITED STATES ATHLETES TO ACHIEVE SUSTAINED COMPETITIVE EXCELLENCE IN OLYMPIC, PARALYMPIC, PAN AMERICAN, AND PARAPAN AMERICAN COMPETITION AND TO PROMOTE AND GROW THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA AND OTHER SPORTS AS CERTIFIED BY THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE. 12 12 0 12 0 0 496846 0 0 0 496846 0 0 0 0 0 440119 440119 56727 79523 22796 56727 X THE MISSION OF THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION SHALL BE TO ENABLE UNITED STATES ATHLETES TO ACHIEVE SUSTAINED COMPETITIVE EXCELLENCE IN OLYMPIC, PARALYMPIC, PAN AMERICAN, AND PARAPAN AMERICAN COMPETITION AND TO PROMOTE AND GROW THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA AND OTHER SPORTS AS CERTIFIED BY THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE. 0 0 440119 THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION (LNASO) WAS CREATED AS A SUBSIDIARY OF LAKESHORE FOUNDATION TO SERVE AS THE NATIONAL GOVERNING BODY (NGB) FOR THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA AND POTENTIAL OTHER SPORTS IN THE FUTURE UNDER AGREEMENT WITH THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE (USOPC ). FOR BOTH SPORTS, LNASO MANAGES THE NATIONAL AND DEVELOPMENT TEAMS, NOT THE DOMESTIC LEAGUE SYSTEM.THE UNITED STATES HAS FIELDED THE MOST SUCCESSFUL NATIONAL TEAM IN WHEELCHAIR RUGBY SINCE ITS OFFICIAL INCLUSION IN THE PARALYMPIC GAMES. IN 2023, USA WHEELCHAIR RUGBY CAPTURED THE GOLD MEDAL AT THE 2023 PARAPAN AMERICAN GAMES QUALIFYING THE TEAM FOR THE 2024 PARIS PARALYMPIC GAMES. 16 ATHLETES WERE SELECTED IN DECEMBER 2023 THAT CONSTITUTE THE 2024 NATIONAL TEAM. AMONGST THOSE 16, 12 ATHLETES WILL BE SELECTED FOR FOUR INTERNATIONAL COMPETITIONS THIS YEAR INCLUDING THE PARALYMPIC GAMES. THE TEAM MEMBERS LIVE ACROSS THE COUNTRY AND COME TOGETHER MONTHLY FOR CAMPS OR COMPETITIONS. AS THE NGB, LNASO IS RESPONSIBLE FOR THE ADMINISTRATION, COMPLIANCE, SUPPORT FOR HIGH PERFORMANCE AND LONG-RANGE PLANNING. THE MAJORITY OF CAMPS ARE HOSTED AT THE LAKESHORE US OLYMPIC AND PARALYMPIC TRAINING SITE IN BIRMINGHAM, ALABAMA. BOCCIA UNITED STATES (BUS) HAS BEEN FORMED TO FOCUS ON PUTTING TOGETHER A PODIUM POTENTIAL PROGRAM FOR THE LA2028 GAMES. BUS NOW HAS BOTH A NATIONAL AND DEVELOPMENT TEAM AND HOSTS A VARIETY OF EDUCATION AND DEVELOPMENT CLINICS NATIONWIDE TO INVOLVE MORE ATHLETES IN THE SPORT OF BOCCIA. BUS ATHLETES COMPETE ON BEHALF OF THE UNITED STATES IN COMPETITIONS ACROSS THE GLOBE. AS IS THE CASE WITH WHEELCHAIR RUGBY, AS THE NGB, LNASO IS RESPONSIBLE FOR THE ADMINISTRATION, COMPLIANCE, SUPPORT FOR HIGH PERFORMANCE AND LONG-RANGE PLANNING. THE MAJORITY OF CAMPS ARE HOSTED AT THE LAKESHORE US OLYMPIC AND PARALYMPIC TRAINING SITE IN BIRMINGHAM, ALABAMA. 440119 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 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 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X CATHY MILLER CPA 2053137413 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 GRAHAM SISSON JR DIRECTOR AND CHAIRMAN 0.10 0.87 X X 0 0 0 WILLIAM E HORTON DIRECTOR AND TREASURER 0.10 0.87 X X 0 0 0 WALTER M BEALE JR DIRECTOR 0.10 0.68 X 0 0 0 LEE FREDETTE DIRECTOR 0.10 X 0 0 0 NOAH GALLOWAY DIRECTOR 0.10 X 0 0 0 PATRICK PARKES DIRECTOR 0.10 X 0 0 0 NICK TAYLOR DIRECTOR 0.10 X 0 0 0 ALLISON STEPHENS DIRECTOR 0.10 0.68 X 0 0 0 JOEL WELKER DIRECTOR 0.10 0.38 X 0 0 0 ERIC NEWBY DIRECTOR 0.10 X 0 0 0 JOHN D KEMP DIRECTOR 0.10 40.00 X X 0 316073 10825 CATHY MILLER DIRECTOR 0.10 40.00 X X 0 234683 21207 JEN ALLRED DIRECTOR AND SECRETARY 0.10 40.00 X X 0 189136 15134 AMY RAUWORTH CHIEF OF DEVELOPMENT AND STRATEGIC PARTNERSHIPS 0.00 40.00 X 0 174504 18856 DEBBIE SMITH DIRECTOR OF HUMAN RESOURCES 0.00 40.00 X 0 123624 5545 KORHAN ALTIPARMAK CONTROLLER 0.00 40.00 X 0 108758 2810 ELIZABETH MOORE DIRECTOR OF COMMUNICATIONS 0.00 40.00 X 0 126510 16084 LEON RYAN DIRECTOR OF DEVELOPMENT 0.00 40.00 X 0 110596 9477 CAROL KUTIK DIRECTOR OF FITNESS & HEALTH PROMOTIONS 0.00 40.00 X 0 100365 4097 0 1484249 104035 0 0 1 0 0 496846 3009 496846 496846 0 0 0 X 950 950 155891 155891 1318 1318 18217 18217 3790 3790 147869 147869 12230 12230 OTHER 92569 92569 MINOR EQUIPMENT 6535 6535 REPAIRS & MAINTENANCE 750 750 440119 440119 0 0 43907 35616 0 79523 22796 0 22796 X 56727 0 56727 0 79523 56727 0 X X 0 1 X 1 0 X 496846 496846 496846 496846 496846 496846 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC). THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION HAS DETERMINED THAT THEY DO NOT HAVE ANY TAX POSITIONS AT SEPTEMBER 30, 2023, THAT THEY WOULD BE UNABLE TO SUBSTANTIATE. THE TAX RETURN WAS FILED THROUGH THE FISCAL YEAR ENDED SEPTEMBER 30, 2023. INITIAL RETURN FOR THE ORGANIZATION, NO PREVIOUS RETURNS SUBJECT TO EXAMINATION. 0 0 0 0 0 0 0 0 0 JOHN D KEMP DIRECTOR 0 274011 0 31064 0 10998 0 0 0 11984 0 328057 0 0 CATHY MILLER DIRECTOR 0 200260 0 24482 0 9941 0 9838 0 12602 0 257123 0 0 JEN ALLRED DIRECTOR AND SECRETARY 0 163022 0 17547 0 8567 0 7798 0 8569 0 205503 0 0 AMY RAUWORTH CHIEF OF DEVELOPMENT AND STRATEGIC P 0 149980 0 18328 0 6196 0 7487 0 12602 0 194593 0 0 SCHEDULE J ALL EMPLOYEES LISTED ARE EMPLOYEES OF LAKESHORE FOUNDATION, A RELATED ORGANIZATION, AND ALL COMPENSATION IS PAID BY LAKESHORE FOUNDATION. COMPENSATION PROCEDURES ARE IN PLACE FOR LAKESHORE FOUNDATION FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT, CHIEF OPERATING AND FINANCIAL OFFICER, AND CONTROLLER OF THE RELATED ORGANIZATION REVIEW THE RETURN FOR COMPLETENESS AND CORRECTNESS. THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD MEMBERS SIGN THE DISCLOSURE STATEMENT. ACCORDING TO BOARD POLICIES, IF A CONFLICT OF INTEREST IS NOTED, THE BOARD WILL EXAMINE THE UNDERLYING TRANSACTION TO DETERMINE WHETHER IT IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION OF THE RELATED ORGANIZATION IS BASED ON THE RESULTS OF AN OUTSIDE COMPENSATION REVIEW. COMPENSATION PROCEDURES ARE IN PLACE FOR LAKESHORE FOUNDATION AND ARE DISCLOSED ON ITS FORM 990. FORM 990, PART VI, SECTION C, LINE 19 ALL WRITTEN REQUESTS TO REVIEW THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ACTED UPON ON A CASE BY CASE BASIS. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 155,891. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,891. FORM XII, LINE 2C THE BOARD OF DIRECTORS OF THE RELATED ORGANIZATION ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT. LAKESHORE FOUNDATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 630288847 PROVIDING SPORT & RECREATION PROGRAMS FOR PEOPLE WITH DISABILITIES AL 501(C)(3) LINE 7 N/A 0 LAKESHORE SUPPORT ORGANIZATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 260731767 SUPPORT LAKESHORE FOUNDATION THROUGH INVESTMENT ACTIVITY AL 501(C)(3) LINE 12A, I LAKESHORE FOUNDATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 LAKESHORE FOUNDATION P 104598 EXPENSE REIMBURSEMENT REQEUSTING REASONABLE CAUSE ABATEMENT. THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION (LNASO) FOLLOWED NORMAL BUSINESS CARE AND PRUDENCE REGARDING TIMELY FILING OF FORM 990. HOWEVER, DUE TO A MISCOMMUNICATION WITH THEIR CPA FIRM, AN EXTENSION REQUEST WAS NOT FILED FOR THIS YEAR'S FORM 990. THE ORGANIZATION HAS PREVIOUSLY FILED FORM 990-N. THIS IS THE INITIAL FORM 990 REQUIRED. THE ORGANIZATION'S RELATED ORGANIZATIONS, LAKESHORE FOUNDATION AND LAKESHORE SUPPORT ORGANIZATION, HAVE ALWAYS FILED THEIR FORM 990 TIMELY SINCE THEIR INCEPTION. PROCEDURES HAVE BEEN IMPLEMENTED TO ENSURE THAT, GOING FORWARD, FORM 990 AND ALL EXTENSION REQUESTS WILL BEEN FILED TIMELY. BASED ON THIS INFORMATION WE RESPECTFULLY REQUEST THAT ANY LATE FILING PENALTY DUE UNDER IRC SECS. 6552(C)(1)(A) AND 6652(C)(5) BE WAIVED FOR REASONABLE CAUSE.