| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 6 | As spelled out in the membership application, businesses, other non-profit trade associations and individuals may voluntary elect to become members based on the membership dues structure. |
| Form 990, Part VI, Section B, Line 11b | An outside licensed certifed public accounting firm has been retained to prepare the IRS Form 990. The President will review and sign the IRS 990 and supply a copy to all board members and members in general per their request. |
| Form 990, Part VI, Section B, Line 12c | 1. Duty to Disclose In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement. 2. Determining Whether a Conflict of Interest Exists After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. 3. Procedures for Addressing the Conflict of Interest D.An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. E.The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. F.After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. G.If a more advantageous transaction or arrangement isn't reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested officers whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. |
| Form 990, Part VI, Section C, Line 18 | Upon request by any member or general public the IRS Form 1024 and all attachments along with board minutes and other legally required supporting doucments will be made available for inspection. |
| Form 990, Part VI, Section C, Line 19 | Upon request by any member or general public the IRS Form 1024 and all attachments along with board minutes and other legally required supporting doucments will be made available for inspection. |
| Part III-A, Line 2 | For the current fiscal year ending 9/30/2023, there were no direct political expenditures for any candidate for public office. The organization did encourage both members and the general public to contact state legislators regarding a specific piece of State of Louisiana legislation to improve the roads in the State of Louisiana. Beyond this specific lobbying activity, all other expenditures for social media education would be defined as grassroots lobbying communication i.e. nonpartisan analysis study, or research pursuant to the instructions of IRS FORM 990 Schedule C. |
| Software ID: | 23017518 |
| Software Version: | 2023v6.0 |