Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART V, LINE 1C: | DUE TO LACK OF UNDERSTANDING OF REQUIREMENTS, THE ORGANIZATION DID NOT FULLY COMPLY WITH THE BACKUP WITHHOLDING RULES FOR ALL GAMING ACTIVITIES IN 2021 NOR DID IT PROVIDE FORMS W-2G TO ALL WINNERS. GAMING ACTIVITIES WERE CONDUCTED BY AFFILIATE TROOPS AND WERE NOT DIRECTLY OVERSEEN BY THE ORGANIZATION'S STAFF. THE ORGANIZATION HAS PROVIDED INSTRUCTIONS TO THE AFFILIATE TROOPS FOR PROPER WITHHOLDING AND REPORTING FOR FUTURE GAMING ACTIVITIES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS ACTIVE AND RETIRED MEMBERS. ACTIVE MEMBER DUES ARE COLLECTED THROUGH A BI-WEEKLY PAYROLL DEDUCTION, AND RETIRED MEMBER DUES ARE COLLECTED THROUGH A MONTHLY PAYROLL DEDUCTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY EVERY TWO YEARS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE LOUISIANA STATE TROOPERS ASSOCIATION FINANCE COMMITTEE, WHICH CONSISTS OF FOUR BOARD MEMBERS, PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR OF THE ASSOCIATION. THE REVIEW OF FORM 990 OCCURS BEFORE THE DUE DATE SO THAT ANY CORRECTIONS CAN BE MADE AND QUESTIONS CAN BE RESOLVED. THE YEAR-END AUDITED FINANCIAL STATEMENTS ARE USED IN REVIEW OF FORM 990. COPIES OF FORM 990 ARE RETAINED IN THE BATON ROUGE OFFICE OF THE LOUISIANA STATE TROOPERS ASSOCIATION AND ARE CONSIDERED PUBLIC INFORMATION AND MAY BE DISTRIBUTED OR COPIED UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE GOVERNING BODY. ALL MEMBERS OF THE GOVERNING BODY ARE INDEPENDENT OF THE EXECUTIVE DIRECTOR. ALL DELIBERATIONS AND DECISIONS OF THE GOVERNING BODY ARE DOCUMENTED AND RECORDED IN THE ASSOCIATION'S RECORDS. COMPENSATION OF KEY OFFICERS IS DETERMINED AND APPROVED IN THE BUDGET BY INDEPENDENT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | INFORMATION IS AVAILABLE UPON REQUEST BY CONTACTING THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION. |
| FORM 990, PART XII, LINE 1 | THE ORGANIZATION PREPARES ITS FINANCIAL STATEMENTS USING THE MODIFIED CASH BASIS METHOD OF ACCOUNTING. REVENUE IS RECOGNIZED WHEN CASH IS RECEIVED, AND EXPENSES ARE INCURRED WHEN CASH IS DISBURSED. MODIFICIATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDED RECORDING PROPERTY AND EQUIPMENT AND ITS RELATED DEPRECIATION, AS WELL AS INVENTORY AND THE RELATED COST OF RESALE ITEMS. |
| FORM 990, PART XII, LINE 2C | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEARS. |
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