2024-08-05T08:00:42-05:00 2023-12-31 720464428 HAWTHORN WAYMOUTH & CARROLL LLP 8545 UNITED PLAZA BLVD - NO 200 BATON ROUGE LA 708099982 990 2023-01-01 726077556 LOUISIANA ASSESSORS' ASSOCIATION LOUI 2259288886 3060 VALLEY CREEK DR BATON ROUGE LA 708084699 KATHERINE F BERTRAND EXECUTIVE DIRECTOR 2259288886 2024-08-05 1 0 CHARLES R PEVEY P00103577 2259233000 2024-07-23 X 2023 2024-08-08 14:25:15Z KATHERINE F BERTRAND 3060 VALLEY CREEK DR BATON ROUGE LA 708084699 1047596 0 X WWW.LOUISIANAASSESSORS.ORG X 1950 LA TO PROMOTE THE WELFARE, HEALTH, AND EDUCATION OF ASSESSORS AND THEIR EMPLOYEES IN LOUISIANA 11 11 5 11 0 0 0 0 683572 685553 8757 36789 341806 325254 1034135 1047596 0 0 0 0 451453 467283 0 0 0 493869 498287 945322 965570 88813 82026 939895 1031617 153249 162945 786646 868672 TO PROMOTE THE WELFARE, HEALTH, AND EDUCATION OF ASSESSORS AND ASSESSORS' EMPLOYEES THROUGHOUT THE STATE OF LOUISIANA. 0 0 107154 140961 HELD AN ANNUAL CONFERENCE TO BRING ASSESSORS AND THEIR EMPLOYEES TOGETHER IN ORDER TO SHARE PERTINENT INFORMATION REGARDING CURRENT ISSUES AFFECTING THE ASSESSMENT PROCESS. 60000 SPONSORED LEGISLATION CONDUCIVE TO ACHIEVING THE ASSOCIATION'S DEFINED MISSION AND TO PROTECT THE LOUISIANA ASSESSORS' RETIREMENT FUND 185058 214592 HELD SEMINARS TO PROVIDE CONTINUING EDUCATION TO ASSESSORS AND THEIR EMPLOYEES IN ORDER TO IMPROVE AND UPGRADE THE STANDARDS OF ASSESSMENT AND PROMOTE UNIFORMITY IN THE STATE OF LOUISIANA WITH REGARD TO THE ASSESSMENT PROCESS 295383 655254 295383 655254 647595 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 18 0 1 5 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 1 1 0 X THE ORGANIZATION 2259288886 3060 VALLEY CREEK DR BATON ROUGE LA 708084699 JEFFREY GARDNER PRESIDENT 20.00 X X 0 0 0 GABE MARCEAUX VICE PRESIDENT 5.00 X X 0 0 0 LUCIEN GAUFF TREASURER 5.00 X X 0 0 0 WENDY THIBODEAUX DIRECTOR 1.00 X 0 0 0 JEFF TAYLOR DIRECTOR 1.00 X 0 0 0 TOM KENDRICK DIRECTOR 1.00 X 0 0 0 STEPHANIE SMITH DIRECTOR 1.00 X 0 0 0 BOBBY EDMISTON DIRECTOR 1.00 X 0 0 0 TODD DUGAS DIRECTOR 1.00 X 0 0 0 WENDY AGUILLARD DIRECTOR 1.00 X 0 0 0 CHRIS GUERIN DIRECTOR 1.00 X 0 0 0 KATHERINE F BERTRAND EXECUTIVE DIRECTOR 40.00 X 85166 0 30418 85166 0 30418 0 0 0 0 INTERNATIONAL ASSOCIATION OF ASSESSING O 314 W 10TH ST KANSAS CITY MO 64105 CONTINUING EDUCATION 122963 1 MEMBERSHIP DUES 900099 330000 330000 SEMINAR TUITION 611711 214592 214592 CONFERENCE REGISTRATIO 900099 106600 106600 MEETING REGISTRATION 900099 34361 34361 685553 36789 36789 ADMIN. REIMBURSEMENT 561000 320823 320823 MISCELLANEOUS 900099 4431 4431 325254 1047596 1010807 0 36789 115584 246930 2250 95708 6811 5 9800 60000 43432 21972 12186 13670 76839 229 25638 11232 SEMINAR EXPENSES 185058 ANNUAL MEETING EXPENSE 29988 MISCELLANEOUS 4495 BANK CHARGES 3743 965570 134148 221904 407919 428992 53880 17724 4083 4407 811556 452966 339865 358590 939895 1031617 73163 66212 74320 93900 5766 2833 153249 162945 X 786646 868672 786646 868672 939895 1031617 82026 0 X X 0 1 X 1 0 1 0 0 50000 50000 543327 309292 234035 123159 94384 28775 95070 49290 45780 358590 FINANCING LEASE LIABILITY 2833 2833 X 1047593 0 1047593 3 3 1047596 965567 0 965567 3 3 965570 PART X, LINE 2: LOUISIANA ASSESSORS' ASSOCIATION (LAA) IS EXEMPT FROM INCOME TAXES UNDER IRS SECTION 501(C)(6) AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. IF LAA WAS TO INCUR AN INCOME TAX LIABILITY IN THE FUTURE, INTEREST ON ANY INCOME TAX LIABILITY WOULD BE REPORTED AS INTEREST EXPENSE, AND PENALTIES ON ANY INCOME TAX WOULD BE REPORTED AS INCOME TAXES. MANAGEMENT'S CONCLUSIONS REGARDING UNCERTAIN TAX POSITIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF AS WELL AS OTHER FACTORS. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 3. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 3. FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE ORGANIZATION HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY ON AN ANNUAL BASIS AND AS VACANCIES ARISE. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND STAFF ACCOUNTANT BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 A BUDGET IS PRESENTED IN DECEMBER TO THE BOARD OF DIRECTORS FOR THE COMING YEAR. INCLUDED IN THE PRESENTATION ARE BUDGET NOTES WHICH DETAIL CHANGES. THE NOTES INCLUDE CHANGES IN SALARIES AND BENEFITS. THE BOARD HAS THE OPTION OF ACCEPTING THE BUDGET AS PRESENTED OR AMENDING IT. THE BUDGET IS THEN PRESENTED TO THE ASSOCIATION FOR APPROVAL. IF THERE IS NO AMENDMENT BY THE ASSOCIATION, THE BUDGET STANDS AS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. LOUISIANA ASSESSORS' INSURANCE FUND 3060 VALLEY CREEK DR BATON ROUGE LA 70808 726014133 PROVIDES HEALTH BENEFITS TO LOUISIANA ASSESSORS AND THEIR EMPLOYEES LA 501(C)(9) N/A 0 LOUISIANA ASSESSORS' RETIREMENT FUND 3060 VALLEY CREEK DR BATON ROUGE LA 70808 726001767 DEFINED BENEFIT PENSION PLAN FOR LOUISIANA ASSESSORS AND EMPLOYEES LA N/A 0 LOUISIANA ASSESSORS' RETIREMENT FUND EXCESS BENEFIT ACCOUNT 3060 VALLEY CREEK DR BATON ROUGE LA 70808 453582944 DEFINED BENEFIT PENSION PLAN FOR LOUISIANA ASSESSORS AND EMPLOYEES LA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 LOUISIANA ASSESSORS' INSURANCE FUND Q 239911 AMOUNT ACCRUED/RECEIVED LOUISIANA ASSESSORS' RETIREMENT FUND Q 221411 AMOUNT ACCRUED/RECEIVED LOUISIANA ASSESSORS' INSURANCE FUND M 116775 PREMIUMS PAID