2024-12-24T11:17:51-06:00 2023-12-31 720549733 ERICKSEN KRENTEL LLP 4227 CANAL STREET NEW ORLEANS LA 70119 990 2023-01-01 721126371 LOUISIANA HORSEMENS BENEVOLENT AND PROTECTIVE ASSOCIATION 1993 INC LOUI 5049451555 1535 GENTILLY BLVD NEW ORLEANS LA 70119 EDWIN FENASCI EXECUTIVE DIRECTOR 5049451555 2024-11-19 1 0 RONALD H DAWSON JR CPA P00442622 5044867275 2023 2024-10-15 13:58:12Z EDWIN FENASCI 1535 GENTILLY BLVD NEW ORLEANS LA 70119 2985926 0 X HTTP://LAHBPA.ORG X 1993 LA SEE SCHEDULE O 11 11 31 11 0 0 0 0 2639739 2194661 127477 784757 52438 6508 2819654 2985926 4750 36778 0 0 1783572 1832052 0 0 0 1027026 1087148 2815348 2955978 4306 29948 3667540 4830215 784750 1917477 2882790 2912738 TO PROVIDE NEGOTIATION FOR FAIR DISTRIBUTIONS OF RACE TRACK INCOME, MEDIATION WHEN PROBLEMS ARISE AT RACETRACK AND WORKERS COMPENSATION MANAGEMENT FOR MEMBER HORSEMEN. 0 0 ORGANIZATION PROVIDES BOOKKEEPER SERVICES RELATED TO COLLECTION OF RACE TRACK WINNINGS AND DISBURSEMENT OF THOSE WINNINGS TO THE MEMBER HORSEMEN AT THOROUGHBRED RACETRACKS IN LOUISIANA. ORGANIZATION PROVIDES COLLECTION AND PAYMENT OF PREMIUMS AND ADMINISTRATION OF WORKER COMPENSATION FOR MEMBER HORSEMEN, OWNERS AND RACETRACK PERSONNEL. ORGANIZATION MEDIATES ON BEHALF OF MEMBER HORSEMEN WHEN PROBLEMS ARISE WITH TRACK MANAGEMENT OR STATE RACING COMMISSIONS AND NEGOTIATES FAIR DISTRIBUTIONS AT TRACKS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 1 1 0 0 1 3078 0 1 31 1 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X EDWIN FENASCI 5049451555 1535 GENTILLY BLVD NEW ORLEANS LA 70119 JOHN DUVIEILH LEGAL COUNCIL 1.00 X 0 0 0 KEITH HERNANDEZ DIRECTOR 1.00 X 0 0 0 CHARLOTTE STEMMANS CLAVIER DIRECTOR 1.00 X 0 0 0 MICHELE RODRIGUEZ DIRECTOR 1.00 X 0 0 0 CAROL CASTILLE DIRECTOR 1.00 X 0 0 0 KEVIN DELAHOUSSAYE DIRECTOR 1.00 X 0 0 0 BRET CALHOUN DIRECTOR 1.00 X 0 0 0 KENNETH ROBERTS DIRECTOR 1.00 X 0 0 0 RONNIE WARD DIRECTOR 1.00 X 0 0 0 GLENN DELAHOUSSAYE DIRECTOR 1.00 X 0 0 0 RON FAUCHEAUX DIRECTOR 1.00 X 0 0 0 BENARD CHATTERS PRESIDENT 1.00 X X 0 0 0 EDWIN J FENASCI EXECUTIVE DIRECTOR 12.40 27.60 X 151513 0 11627 151513 0 11627 1 0 1 0 JONES WALKER 201 ST CHARLES AVE NEW ORLEANS LA 70170 LEGAL SERVICES 242226 AJ GALLAGHER RISK MANAGEMENT 111 VETERANS MEMORIAL BLVD SUITE 11 METAIRIE LA 70005 INSURANCE PAYMENT 164988 COURSON NICKLE 453 LAFAYETTE ST STE A BATON ROUGE LA 70802 LOBBYING SERVICES 120000 INCOMPASS 821 CORPORATE DRIVE LEXINGTON KY 40503 FINANCIAL SERVICES 107615 4 MANAGEMENT FEES 561000 1586800 1586800 PONY LEAD FEES 711210 549993 549993 JOCKEY PAYROLL AND NSF 711210 57868 57868 2194661 717400 717400 67357 0 67357 67357 67357 OTHER INCOME 900099 6508 6508 6508 2985926 2268526 0 717400 36778 151513 1407511 147100 125928 257024 64327 120000 162979 143590 96035 37042 52285 50761 95367 MISCELLANEOUS 7738 2955978 2285582 2180557 731206 1906604 379307 295173 32201 62231 1757701 1407534 203991 350167 35253 35483 3667540 4830215 77048 100078 239544 264381 468158 1553018 784750 1917477 X 2882790 2912738 2882790 2912738 3667540 4830215 29948 0 X X 0 1 X 1 0 110000 110000 685760 685760 0 640643 427409 213234 225382 198449 26933 95916 95916 0 350167 DUE TO WORKERS COMP 1553018 1553018 X 2985926 0 2985926 0 2985926 2955978 0 2955978 0 2955978 PART X, LINE 2: LAHBPA 1993, INC. APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS A RESULT OF IMPLEMENTING THIS APPROACH, LAHBPA 1993, INC. HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING, OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. 0 0 0 EDWIN J FENASCI EXECUTIVE DIRECTOR 151513 0 0 0 0 0 0 0 11627 0 163140 0 0 0 FORM 990, PART I, LINE 1 TO PROVIDE BENEVOLENCE, NEGOTIATION FOR FAIR DISTRIBUTIONS AND MEDIATION ON BEHALF OF MEMBER HORSEMEN WHEN PROBLEMS ARISE AT RACETRACKS. FORM 990, PART VI, SECTION A, LINE 2 KEVIN DELAHOUSSAYE AND GLENN DELAHOUSSAYE ARE BROTHERS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY; HOWEVER, DECISIONS OF THE GOVERNING BODY ARE NOT SUBJECT TO THE APPROVAL OF THESE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY; HOWEVER, DECISIONS OF THE GOVERNING BODY ARE NOT SUBJECT TO THE APPROVAL OF THESE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR AND EMPLOYEE SHALL, AT THE OUTSET OF THEIR ENGAGEMENT WITH THE ASSOCIATION OR AS SOON THEREAFTER AS IS POSSIBLE, SIGN A CONFLICT OF INTEREST STATEMENT DECLARING THAT HE OR SHE HAS READ, UNDERSTOOD AND AGREED TO COMPLY WITH THE ASSOCIATION'S BYLAWS. IN PARTICULAR, THE CONFLICT OF INTEREST STATEMENT SHALL PROVIDE THAT WITH REGARD TO THE BYLAW ON CONFLICTS OF INTEREST, WHICH DEFINES AND PROHIBITS CONFLICTS OF INTEREST, HE OR SHE HAS NO KNOWN POTENTIAL OR ACTUAL CONFLICT OF INTEREST AND FURTHER SHALL PROVIDE THAT IF THERE IS A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTING, HE OR SHE MUST EXPRESSLY AND FULLY DECLARE IT IN THE CONFLICT OF INTEREST STATEMENT PRIOR TO SIGNING. FINALLY, THE CONFLICT OF INTEREST STATEMENT SHALL PROVIDE THAT SHOULD ANY CONFLICT OF INTEREST ARISE AFTER SIGNING OF THE CONFLICT OF INTEREST STATEMENT HE OR SHE WILL EXPRESSLY AND FULLY DISCLOSE THE POTENTIAL OR ACTUAL CONFLICT OF INTEREST TO THE PRESIDENT AND SECRETARY-TREASURER OF THE ASSOCIATION IMMEDIATELY UPON RECEIVING KNOWLEDGE OF SAME AND IN SUFFICIENT TIME TO PROVIDE AN OPPORTUNITY FOR THE ASSOCIATION TO MAKE AN APPROPRIATE RESPONSE PRIOR TO THE COMPLETION OF ANY RELEVANT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 RESUMES ARE REVIEWED AND CANDIDATES SCREENED BY THE SECRETARY TREASURER AND PRESIDENT. THE ASSOCIATION WISHES TO PAY FAIR COMPENSATION TO THOSE WORKING ON BEHALF OF THE ASSOCIATION OR PROVIDING GOODS OR SERVICES TO THE ASSOCIATION. TO ACHIEVE SUCH FAIRNESS AND TO AVOID OVERPAYMENT FOR ANY SERVICES OR GOODS, WHETHER IT BE THROUGH EMPLOYMENT OR CONTRACT OR FOR GOODS OR SERVICES, DILIGENT INQUIRY SHALL BE MADE BY THE SECRETARY-TREASURER AND THE PRESIDENT INTO THE VALUE OF THE GOODS OR SERVICES IN COMPARISON TO THE PRICE OF SAME PRIOR TO INCURRING THE OBLIGATION AND REVIEWED ANNUALLY BY THE SECRETARY-TREASURER AND THE PRESIDENT FOR THE PURPOSES OF ACHIEVING COMPLIANCE WITH THE BYLAWS OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM YEAR TO YEAR. LOUISIANA HORSEMEN'S MEDICAL BENEFIT TRUST 1535 GENTILLY BLVD NEW ORLEANS LA 70119 726154126 ADMINISTER MEDICAL BENEFITS FOR HORSEMEN LA 501(C)(4) N/A N/A 0 HORSEMENS ALLIANCE - POLITICAL ACTION COMMITTEE 2800 GRAND ROUTE ST JOHN NEW ORLEANS LA 70119 371476272 POLITICAL AND LOBBYING ACTIVITIES LA 527 N/A N/A 0 HORSEMENS WORKERS COMPENSATION INS TRUST 1535 GENTILLY BLVD NEW ORLEANS LA 70119 456375624 ADMINISTER WORKERS' COMPENSATION BENEFITS FOR HORSEMEN LA 501(C)(4) N/A N/A 0 LOUISIANA'S HORSEMEN'S BENEVOLENT & PROTECTIVE ASSOC CHARITABLE FOUN INC 1535 GENTILLY BLVD NEW ORLEANS LA 70119 753203199 TO PROVIDE BASIC NEEDS FOR HUMANS & ANIMALS DURING RECOVERY FROM A DISASTER LA 501(C)(3) N/A N/A 0 LOUISIANA HORSEMEN'S PENSION TRUST 1535 GENTILLY BLVD NEW ORLEANS LA 70119 726154124 NON-QUALIFIED DEFERRED COMPENSATION PLAN LA N/A T 0 HORSEMEN'S ALLIANCE HOLDING INC 1535 GENTILLY BLVD NEW ORLEANS LA 70119 205071521 INVESTMENTS LA LA HBPA 1993 INC C 1.00000 0 0 0 0 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 HORSEMENS WORKERS COMPENSATION INS TRUST L 790400 LA HORSEMEN'S MEDICAL BENEFIT TRUST L 724400 LA HORSEMEN'S PENSION TRUST L 72000 FORM R, PART V, LINE 2A(1) STATEMENT PURSUANT TO TREASURY REG. SECTION 1.351-3(A) BY LOUISIANA HBPA, 1993 INC. A SIGNIFICANT TRANSFEROR 1. TRANSFEREE CORPORATION: HORSEMEN'S ALLIANCE HOLDING, INC. EIN: 20-5071521 2. DATE OF ASSET TRANSFER:07/22/2014. AGGREGATE FAIR MARKET VALUE AND BASIS,DETERMINED IMMEDIATELY BEFORE THE EXCHANGE OF THE PROPERTY TRANSFERED:$75,000 4. DATE AND CONTROL NUMBER OF ANY PRIVATE LETTER RULING(S)ISSUED BY THE INTERNAL REVENUE SERVICE IN CONNECTION WITH SECTION 351 EXCHANGE: N/A