2024-10-17T17:12:20-04:00 2023-06-30 720454386 L A CHAMPAGNE & CO LLP 4911 BENNINGTON AVE BATON ROUGE LA 708083153 990 2022-07-01 720386636 LOUISIANA SCHOOL BOARDS ASSOCIATION LOUI 2257693191 620 FLORIDA STREET SUITE 100 BATON ROUGE LA 70801 JANET POPE EXECUTIVE DIRECTOR 2257693191 2024-10-17 true true NEAL D FORTENBERRY P00395550 2259251120 2024-10-17 2022 2024-10-15 13:58:12Z JANET POPE 620 FLORIDA STREET SUITE 100 BATON ROUGE LA 70801 1937294 false X WWW.LSBA.COM X 1938 LA THE LOUISIANA SCHOOL BOARDS ASSOCIATION (LSBA), THROUGH TRAINING, SUPPORT, AND ADVOCACY, AIDES SCHOOL BOARDS IN THEIR VITAL ROLE IN PROVIDING PUBLIC EDUCATION IN LOUISIANA. 17 17 9 22 0 0 1217273 1763339 2989 59522 104246 114433 1324508 1937294 0 0 592494 517655 0 0 677945 1036896 1270439 1554551 54069 382743 3639893 3456352 747794 181510 2892099 3274842 X THE LOUISIANA SCHOOL BOARDS ASSOCIATION (LSBA) IS A NOT-FOR-PROFIT CORPORATION THAT SERVES THE MEMBER PUBLIC SCHOOL BOARDS IN LOUISIANA BY PROVIDING TRAINING ON VARIOUS GOVERNMENTAL AND EDUCATIONAL ISSUES AS WELL AS LEGISLATIVE ADVOCACY ON ISSUES IMPACTING PUBLIC EDUCATION. false false 1287257 1763339 TRAINING AND EDUCATION OF SCHOOL BOARD MEMBERS 1287257 false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 7 0 9 true false false false false false false false false X 17 17 false false false false false false false true true false false true true true false false true false false false X LOUISIANA SCHOOL BOARDS ASSOCIATION 2257693191 620 FLORIDA STREET SUITE 100 BATON ROUGE LA 70801 JANET POPE EXECUTIVE DI 40.00 X X 173616 0 52728 SUE BEIR DIRECTOR 1.00 X 0 0 0 GLENWOOD BULLARD DIRECTOR 1.00 X 0 0 0 JAMES BURRELL DIRECTOR 1.00 X 0 0 0 DARON CHANDLER DIRECTOR 1.00 X 0 0 0 LINDA CHANEY DIRECTOR 1.00 X 0 0 0 DONALD DEES DIRECTOR 1.00 X 0 0 0 ROSE DOMINGUEZ PRESIDENT-EL 1.00 X X 0 0 0 DELO HEBERT DIRECTOR 1.00 X 0 0 0 JERRY HICKS DIRECTOR 1.00 X 0 0 0 TAFT KLEINPETER DIRECTOR 1.00 X 0 0 0 YOLANDA LAWS DIRECTOR 1.00 X 0 0 0 KATHERINE LEMOINE DIRECTOR 1.00 X 0 0 0 MELVIN LODGE DIRECTOR 1.00 X 0 0 0 REBA PHELPS DIRECTOR 1.00 X 0 0 0 PATRICIA RUSSO PAST PRESIDE 1.00 X X 0 0 0 DEBBIE SCHUM DIRECTOR 1.00 X 0 0 0 VERNON TRAVIS VICE-PRESIDE 1.00 X X 0 0 0 173616 52728 1 false true false WORKSHOPS AND CONVENTIONS 900099 813666 813666 MEMBERSHIP DUES 611710 754595 754595 OTHER MEMBERSHIP SERVICES 611710 195078 195078 1763339 59522 59522 101708 101708 101708 101708 OTHER 611710 12725 12725 12725 1937294 1776064 161230 184263 165837 18426 232744 209469 23275 68424 61582 6842 32224 29002 3222 18600 14880 3720 12610 12610 24475 10750 13725 27002 27002 178802 108961 69841 16085 14476 1609 517198 515755 1443 75987 21686 54301 83366 44031 39335 MACHINERY AND SUPPLIES 44324 35459 8865 DUES 21254 21254 REPAIRS AND MAINTENANCE 16767 16767 OTHER 7212 7113 99 -6786 -6786 1554551 1287257 267294 0 388478 283230 1278912 1388434 195504 36425 29461 50918 1947346 250001 1747538 1697345 3639893 3456352 136466 127638 611328 48872 5000 747794 181510 X 2841014 3223757 51085 51085 2892099 3274842 3639893 3456352 382743 X false true X true false true false false 1751481 121916 1629565 36617 26814 9803 159248 101271 57977 1697345 SECURITY DEPOSIT 5000 5000 X 1937294 1937294 1937294 1554551 1554551 1554551 SCHEDULE D, PAGE 3, PART X LSBA ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE INCOME TAX ACCOUNTING GUIDANCE INCLUDED IN THE FASB ASC. UNDER THIS GUIDANCE, LSBA MAY RECOGNIZE THE TAX EFFECT FROM AN UNCERTAIN INCOME TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAX AUTHORITIES. LSBA HAS EVALUATED ITS TAX POSITIONS REGARDING THE ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS AND DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS. false false false false false false false false false JANET POPE EXECUTIVE DIRECTOR 173616 45167 7561 226344 FORM 990 - ORGANIZATION'S MISSION THE LOUISIANA SCHOOL BOARDS ASSOCIATION (LSBA) IS A NOT-FOR-PROFIT CORPORATION THAT SERVES THE MEMBER PUBLIC SCHOOL BOARDS IN LOUISIANA BY PROVIDING TRAINING ON VARIOUS GOVERNMENTAL AND EDUCATIONAL ISSUES AS WELL AS LEGISLATIVE ADVOCACY ON ISSUES IMPACTING PUBLIC EDUCATION. FORM 990, PAGE 6, PART VI, LINE 11B ORGANIZATION HAS ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE IT'S FORM 990. THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS MADE AVAILABLE UPON REQUEST. WE ARE WRITING TO RESPECTFULLY REQUEST AN ABATEMENT OF THE PENALTY FOR THE LATE FILING OF OUR FORM 990 FOR THE TAX YEAR ENDED JUNE 30, 2023. OUR FORM 990 WAS DUE ON MAY 15, 2024 (FINAL EXTENSION DATE). UNFORTUNATELY, OUR NONPROFIT'S FORMER CPA FIRM WAS ACQUIRED BY A NATIONAL ACCOUNTING FIRM DURING THE YEAR, AND OUR ACCOUNT WAS INADVERTENTLY OVERLOOKED IN THE TRANSITION. THIS DISRUPTION CREATED A GAP IN OUR ABILITY TO ACCESS THE NECESSARY SUPPORT IN TIME FOR THE FILING DEADLINE. UPON REALIZING THIS, WE IMMEDIATELY ENGAGED A NEW LOCAL CPA FIRM TO ASSIST WITH THE FILING OF OUR FORM 990. WE HAVE SINCE SUBMITTED THE FORM AND ARE IN FULL COMPLIANCE. WE TAKE TAX COMPLIANCE VERY SERIOUSLY, AS DEMONSTRATED BY OUR CONSISTENT HISTORY OF FILING OUR RETURNS ON TIME IN PRIOR YEARS. THIS UNFORTUNATE SITUATION WAS BEYOND OUR CONTROL, AND WE BELIEVE THAT THE CIRCUMSTANCES CONSTITUTE REASONABLE CAUSE FOR THE DELAY IN FILING. WE ACTED PROMPTLY TO RECTIFY THE SITUATION AS SOON AS IT CAME TO OUR ATTENTION.