2025-06-26T15:31:40-05:00 2024-12-31 720464428 HAWTHORN WAYMOUTH & CARROLL LLP 8545 UNITED PLAZA BLVD - NO 200 BATON ROUGE LA 708099982 990 2024-01-01 726077556 LOUISIANA ASSESSORS' ASSOCIATION LOUI 2259288886 2111 QUAIL RUN DRIVE BATON ROUGE LA 70808 KATHERINE F BERTRAND EXECUTIVE DIRECTOR 2259288886 2025-06-26 1 0 CHARLES R PEVEY P00103577 2259233000 2025-06-24 X 2024 2025-03-06 01:10:19Z KATHERINE F BERTRAND 2111 QUAIL RUN DRIVE BATON ROUGE LA 70808 1499582 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 1692 692 0 0 685553 660810 36789 234330 325254 318056 1047596 1213196 0 0 0 0 467283 490570 0 0 0 498287 524985 965570 1015555 82026 197641 1031617 1208206 162945 141893 868672 1066313 TO PROMOTE THE WELFARE, HEALTH, AND EDUCATION OF ASSESSORS AND ASSESSORS' EMPLOYEES THROUGHOUT THE STATE OF LOUISIANA. 0 0 92315 123710 HELD AN ANNUAL CONFERENCE TO BRING ASSESSORS AND THEIR EMPLOYEES TOGETHER IN ORDER TO SHARE PERTINENT INFORMATION REGARDING CURRENT ISSUES AFFECTING THE ASSESSMENT PROCESS. 33000 SPONSORED LEGISLATION CONDUCIVE TO ACHIEVING THE ASSOCIATION'S DEFINED MISSION AND TO PROTECT THE LOUISIANA ASSESSORS' RETIREMENT FUND 180285 200175 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 429792 820877 429792 820877 735392 0 0 0 1 0 0 0 0 0 1 0 0 0 0 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 22 0 1 5 1 1 1 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 2111 QUAIL RUN DRIVE BATON ROUGE LA 70808 GABE MARCEAUX PRESIDENT 20.00 X X 0 0 0 LUCIEN GAUFF VICE PRESIDENT 5.00 X X 0 0 0 STEPHANIE SMITH 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 DONNA RATCLIFF 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 90495 0 30814 90495 0 30814 0 0 0 0 INTERNATIONAL ASSOCIATION OF ASSESSING O 314 W 10TH ST KANSAS CITY MO 64105 CONTINUING EDUCATION 161820 1 MEMBERSHIP DUES 900099 330000 330000 SEMINAR TUITION 611711 207100 207100 CONFERENCE REGISTRATIO 900099 88765 88765 MEETING REGISTRATION 900099 34945 34945 660810 51201 51201 469515 286386 183129 183129 165896 1692 15541 ADMIN. REIMBURSEMENT 561000 318056 318056 318056 1213196 1144762 1692 66742 121309 256239 5823 100153 7046 10250 33000 86713 43944 11394 11993 56461 65 31132 18523 SEMINAR EXPENSES 177903 ANNUAL MEETING EXPENSE 38236 BANK CHARGES 3739 MISCELLANEOUS 1632 1015555 221904 214073 428992 744000 17724 36888 4407 8140 318227 113122 358590 205105 1031617 1208206 66212 58423 93900 83470 2833 0 162945 141893 X 868672 1066313 868672 1066313 1031617 1208206 197641 0 X X 0 1 X 1 0 1 0 0 6900 518 6382 216258 58383 157875 95069 54221 40848 205105 X 1253396 40200 40200 1213196 0 1213196 1055755 40200 40200 1015555 0 1015555 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 2D - OTHER ADJUSTMENTS: IN KIND REVENUE 40,200. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN KIND EXPENSE 40,200. 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 2111 QUAIL RUN DRIVE 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 2111 QUAIL RUN DRIVE 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 2111 QUAIL RUN DRIVE 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 160078 AMOUNT ACCRUED/RECEIVED LOUISIANA ASSESSORS' RETIREMENT FUND Q 157978 AMOUNT ACCRUED/RECEIVED LOUISIANA ASSESSORS' INSURANCE FUND M 119737 PREMIUMS PAID