2026-08-06T11:02:50-05:00 2025-12-31 720636725 HANNIS T BOURGEOIS LLP 650 POYDRAS ST SUITE 1200 NEW ORLEANS LA 70130 990 2025-01-01 720362855 LOUISIANA RESTAURANT ASSOCIATION INC LOUI 5044542277 2700 N ARNOULT ROAD METAIRIE LA 70002 JAMES S HARRIS PRESIDENT/CEO 5044542277 2026-08-05 1 DEBORAH I MORAN P01026453 5042740200 2026-08-05 2025 2025-03-06 01:10:19Z JAMES S HARRIS 2700 N ARNOULT ROAD METAIRIE LA 70002 5914445 0 X WWW.LRA.ORG X 1946 LA HOSPITALITY INDUSTRY TRADE ASSOCIATION 38 38 28 0 83231 0 1344842 1343970 821945 802527 209179 156559 686258 773443 3062224 3076499 0 0 0 0 1584102 1420613 0 0 0 1897699 1902034 3481801 3322647 -419577 -246148 8896149 8700524 489308 463469 8406841 8237055 HOSPITALITY INDUSTRY TRADE ASSOCIATION 0 0 348730 618349 TRADE SHOWS AND MEETINGS CONDUCTED IN CONNECTION THEREWITH; THE SHOW UNITES MEMBERS WITH SUPPLIERS AND FUNCTIONS TO UPDATE AND EDUCATE THE INDUSTRY AS A WHOLE 1986543 188243 COMMUNICATIONS AND ADVOCACY ON BEHALF OF THE HOSPITALITY INDUSTRY 2335273 0 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 24 0 1 28 1 1 1 0 0 0 0 0 0 0 X 38 38 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X SHERRI SPINELLI 5044542277 2700 N ARNOULT ROAD METAIRIE LA 70002 KEITH BOND DIRECTOR 0.50 X 0 0 0 RANDY DANIEL DIRECTOR 0.50 X 0 0 0 DWIGHT PRUDHOMME DIRECTOR 0.50 X 0 0 0 STEPHEN HIGHTOWER DIRECTOR 0.50 X 0 0 0 MEGAN KLOCK DIRECTOR 0.50 X 0 0 0 SCOTT RICCI DIRECTOR 0.50 X 0 0 0 PETER SCLAFANI AT LARGE COMMITTEE MEMBER 0.50 X X 0 0 0 BRAD WATTS DIRECTOR 0.50 X 0 0 0 MICKEY FREIBERG DIRECTOR 0.50 X 0 0 0 RANDY BARRIOS DIRECTOR 0.50 X 0 0 0 GREGORY HAMER DIRECTOR 0.50 X 0 0 0 GARRET LEBLANC DIRECTOR 0.50 X 0 0 0 BUDDY AUCOIN DIRECTOR 0.50 X 0 0 0 TONY ABADIE DIRECTOR 0.50 X 0 0 0 RALPH BRENNAN DIRECTOR 0.50 X 0 0 0 GEORDIE BROWER III DIRECTOR 0.50 X 0 0 0 KATY CASBARIAN DIRECTOR 0.50 X 0 0 0 BILLY CLARK AT LARGE COMMITTEE MEMBER 0.50 X X 0 0 0 BOBBY HUFFT DIRECTOR 0.50 X 0 0 0 PAUL HUTSON DIRECTOR 0.50 X 0 0 0 MARK LATTER CHAIR 0.50 X X 0 0 0 MICHAEL MAENZA DIRECTOR 0.50 X 0 0 0 OCTAVIO MANTILLA VICE CHAIR 0.50 X X 0 0 0 GREG REGGIO DIRECTOR 0.50 X 0 0 0 MELVIN RODRIGUE DIRECTOR 0.50 X 0 0 0 RANDY STEIN DIRECTOR 0.50 X 0 0 0 EMERY WHALEN TREASURER 0.50 X X 0 0 0 DARREN CHIASSON DIRECTOR 0.50 X 0 0 0 MICHAEL EASTMAN AT LARGE COMMITTEE MEMBER 0.50 X X 0 0 0 NICK HAZARD DIRECTOR 0.50 X 0 0 0 JASON JONES DIRECTOR 0.50 X 0 0 0 JOHN LALLA DIRECTOR 0.50 X 0 0 0 HELEN LEBOURGEOIS DIRECTOR 0.50 X 0 0 0 ALAN GUILBEAU IMMEDIATE PAST CHAIR 0.50 X X 0 0 0 JAKE PALMER DIRECTOR 0.50 X 0 0 0 ROB KING DIRECTOR 0.50 X 0 0 0 JAMES S HARRIS PRESIDENT/CEO 40.00 X 731375 0 49570 SHERRI SPINELLI CFO 0.50 X 0 0 0 PAMELA ST PIERRE EMPLOYEE 40.00 X 175435 0 50207 WENDY WAREN EMPLOYEE 40.00 X 128308 0 2720 WILL DUBOS EMPLOYEE 40.00 X 125890 0 20386 1161008 0 122883 4 0 1 0 0 1313970 30000 1343970 SHOWCASE (TRADE SHOWS) 900099 618349 618349 EDUCATIONAL PROGRAMS 900099 100947 100947 ADVERTISING - A LA CAR 513120 83231 83231 802527 155248 155248 492579 492579 193568 0 193568 193568 193568 2839257 2837946 1311 1311 1311 OTHER INCOME 900099 87296 87296 87296 3076499 806592 83231 842706 731375 438825 292550 444117 343601 100516 34852 32902 1950 134523 124253 10270 75746 61815 13931 61090 61090 33805 6160 27645 337164 337164 32558 5504 27054 64963 11696 53267 60483 19305 41178 41684 41684 94616 86992 7624 180150 144120 36030 123704 2000 121704 COMMUNICATIONS 273108 273108 TRADE SHOW 265716 265716 REPAIRS AND MAINTENANCE 87101 12689 74412 BOARD OF DIRECTORS 63210 49315 13895 182682 120108 62574 3322647 2335273 987374 0 1378481 1487845 18962 17626 110465 117959 5860126 2999231 2977171 2860895 440999 482708 3970071 3733491 8896149 8700524 101927 72024 55899 79934 331482 311511 489308 463469 X 8406841 8237055 8406841 8237055 8896149 8700524 -246148 76362 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 1313970 356701 356701 356086 615 1058282 1058282 4381991 2595095 1786896 419853 404136 15717 2860895 ACCRUED INTEREST RECEIVABLE 27882 OPERATING LEASE RIGHT OF USE ASSET 30649 CERTIFICATE OF DEPOSIT 3642248 DUE FROM AFFILIATE 32712 3733491 CURRENT PORTION OF LEASE LIABILITY 31849 OTHER CURRENT LIABILITIES 279662 311511 X 3152861 76362 76362 3076499 0 3076499 3322647 0 3322647 0 3322647 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE OF 1986. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ASSOCIATION DID NOT INCUR A TAX LIABILITY FOR 2025. THE ASSOCIATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF DECEMBER 31, 2025, THE ASSOCIATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF LOUISIANA. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2022. ANY INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE NOT SIGNIFICANT AND ARE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THESE FINANCIAL STATEMENTS AS APPLICABLE. X X 1 1 X X X 0 1 0 JAMES S HARRIS PRESIDENT/CEO 510125 0 221250 0 0 0 14000 0 35570 0 780945 0 0 0 PAMELA ST PIERRE EMPLOYEE 143435 0 32000 0 0 0 8282 0 41925 0 225642 0 0 0 PART I, LINE 1A: JAMES E. HARRIS HAS AN EXPENSE ACCOUNT THAT ALLOWS FOR THE REIMBURSEMENT OF APPROVED EXPENSES. HE IS ALSO REIMBURSED FOR HIS SOCIAL CLUB DUES OF $2,197 PAID TO THE CITY CLUB OF BATON ROUGE. HE IS ALSO REIMBURSED FOR THE JOINING FEES PAID TO THE METAIRIE COUNTRY CLUB. PART I, LINE 4B: JAMES S. HARRIS - $ 0.00 JAMES S HARRIS PRESIDENT AND CEO OF LRA AND SIF (WORKERS COMPENSATION PROGRAM) 0 SHERRI SPINELLI CFO OF LRA, EDUCATION FOUNDATION AND SIF (WORKERS COMPENSATION PROGRAM) 0 JAMES S HARRIS PRESIDENT AND CEO OF LRA AND EDUCATION FOUNDATION 0 ROB KING LRA DIRECTOR AND SIF WORKERS COMPENSATION PROGRAM TRUSTEE 0 ALAN GUILBEAU PAST CHAIR OF LRA AND DIRECTOR OF EDUCATION FOUNDATION 0 GREG REGGIO DIRECTOR OF LRA AND VICE CHAIR OF EDUCATION FOUNDATION 0 OCTAVIO MANTILLA VICE CHAIR OF LRA AND DIRECTOR OF EDUCATION FOUNDATION 0 EMERY WHALEN TREASURER OF LRA AND DIRECTOR OF EDUCATION FOUNDATION 0 GARRET LEBLANC DIRECTOR OF LRA AND SECRETARY/TREASURER OF EDUCATION FOUNDATION 0 BOBBY HUFFT DIRECTOR OF LRA AND EDUCATION FOUNDATION 0 JASON JONES DIRECTOR OF LRA AND EDUCATION FOUNDATION 0 MICHAEL EASTMAN DIRECTOR OF LRA AND CHAIR OF EDUCATION FOUNDATION 0 STEPHEN HIGHTOWER LRA AND EDUCATION FOUNDATION DIRECTOR AND SIF WORKERS COMP PROGRAM TRUSTEE 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: FORM 990, PART VI, SECTION A, LINE 2 MELVIN RODRIGUE AND KATY CASBARIAN HAVE A FAMILY RELATIONSHIP. GARRET LEBLANC AND GREG HAMER HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION WAS FORMED ON A NON-STOCK BASIS UNDER LOUISIANA NON PROFIT CORPORATION LAW AND IS GOVERNED BY A BOARD OF DIRECTORS. NO PORTION OF THE NET EARNINGS OF THE CORPORATION SHALL ENURE TO THE BENEFIT OF, OR BE DISTRIBUTED TO, THE MEMBERS, TRUSTEES, OR OFFICERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. THE BOARD OF DIRECTORS MAY CONSIST OF UP TO 46 MEMBERS: UP TO 34 MEMBERS ARE ELECTED FROM CLASS A MEMBERSHIP (RESTAURANTS THAT ARE MEMBERS) AND UP TO 12 ARE ELECTED FROM CLASS B MEMBERSHIP (ASSOCIATES). FORM 990, PART VI, SECTION A, LINE 7B ALL LRA BOARD DIRECTORS VOTE ANNUALLY ON ALL DIRECTORS AND ANY CHANGES IN THE ARTICLES OF INCORPORATION REQUIRES THE APPROVAL OF THE MEMBERSHIP OF THE LRA. FORM 990, PART VI, SECTION B, LINE 11B AFTER COMPLETION OF THE 990, A COPY IS SENT TO AND REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE LRA BOARD AND STAFF SELF MONITOR AND REPORT TO THE PRESIDENT & CEO. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL REVIEWS AND "PERFORMANCE EVALUATION" FORMS COMPLETED BY THE DEPARTMENT HEADS AND REVIEWED BY THE PRESIDENT AND CEO. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION ABOUT LRA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C: THE CEO AND THE BOARD OF DIRECTORS SELECT THE INDEPENDENT AUDITOR. LRA EXPO LLC 2700 N ARNOULT ROAD METAIRIE LA 70002 454339613 RESTAURANT ASSOCIATION TRADE SHOW LA 618349 360746 LOUISIANA RESTAURANT ASSOCIATION INC EDUCATION FOUNDATION OF THE LRA INC 2700 N ARNOULT ROAD METAIRIE LA 70002 721318297 FUNDS SCHOLARSHIPS TO THE RESTAURANT AND HOTEL MANAGEMENT SCHOOLS IN LA LA 501(C)(3) LINE 7 0 HOSTPAC 2700 N ARNOULT ROAD METAIRIE LA 70002 720979476 SEE EXPLANATION UNDER SCHEDULE R, PART VII LA 527 0 LOCAL CHAPTERS OF THE LRA INC 2700 N ARNOULT ROAD METAIRIE LA 70002 582248900 PERIODIC MEETINGS TO PROMOTE THE RESTAURANT INDUSTRY IN LA LA 501(C)(6) 0 LOUISIANA RESTAURANT ASSOCIATION SELF INSURANCE TRUST 2700 NORTH ARNOULT ROAD METAIRIE LA 70002 720927557 SEE EXPLANATION UNDER SCHEDULE R, PART VII LA T 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 LOUISIANA RESTAURANT ASSOCIATION HOSPITALITY ACTION COMMITTEE N 152429 LOUISIANA RESTAURANT ASSOCIATION EDUCATION FOUNDATION Q 252811 LOUISIANA RESTAURANT ASSOCIATION SELF INSURORS FUND A 265900 LOUISIANA RESTAURANT ASSOCIATION SELF INSURORS FUND J 193568 LOUISIANA RESTAURANT ASSOCIATION HOSPITALITY ACTION COMMITTEE M 182287 SCHEDULE R, PART II THE PRIMARY ACTIVITY OF THE HOSTPAC IS TO SUPPORT POLITICAL CANDIDATES WHO ALIGN WITH INTERESTS OF THE LRA AND ITS MEMBERS. SCHEDULE R, PART IV THE PRIMARY ACTIVITY OF THE LOUISIANA RESTAURANT ASSOCIATION SELF INSURANCE TRUST IS TO PROVIDE A WORKERS COMPENSATION PROGRAM TO THE MEMBERS OF THE LRA.