PORTS ASSOCIATION OF LOUISIANA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: PORTS ASSOCIATION OF LOUISIANA (EIN 72-1489366)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-03
IRS object ID: 202431249349302153
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-03T11:29:56-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	923320348	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EAG GULF COAST LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE GALLERIA BLVD STE 2100	AddressLine1Txt
City	METAIRIE	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70001	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	721489366	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PORTS ASSOCIATION OF LOUISIANA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PORT	BusinessNameControlTxt
Phone	5045283361	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 82880	AddressLine1Txt
City	BATON ROUGE	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70884	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JENNIFER L MARUSAK	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	5045283361	PhoneNum
Signature	2024-05-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JENNIFER	PersonFirstNm
Person Last	MARUSAK	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SHARON CASSIERE	PreparerPersonNm
PTIN	P00543368	PTIN
Phone	5048375990	PhoneNum
Preparation	2024-04-29	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JENNIFER L MARUSAK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 82880	AddressLine1Txt
City	BATON ROUGE	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70884	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$285,916	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTPS://WWW.PORTSOFLOUISIANA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2007	FormationYr
Legal Domicile State	LA	LegalDomicileStateCd
Activity Or Mission	TO RAISE THE LEVEL OF AWARENESS OF THE ECONOMIC IMPORTANCE OF LOUISIANA PORTS AND THE NEED TO DEVELOP POLICIES AND FUNDING, WHICH WOULD FOSTER THE GROWTH OF PORTS AND THE MARITIME INDUSTRY.	ActivityOrMissionDesc
Voting Members Governing Body	28	VotingMembersGoverningBodyCnt
Voting Members Independent	28	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$152,200	PYContributionsGrantsAmt
CY Contributions Grants	$166,400	CYContributionsGrantsAmt
PY Program Service Revenue	$95,800	PYProgramServiceRevenueAmt
CY Program Service Revenue	$115,600	CYProgramServiceRevenueAmt
PY Investment Income	$400	PYInvestmentIncomeAmt
CY Investment Income	$3,916	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$248,400	PYTotalRevenueAmt
CY Total Revenue	$285,916	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$135,702	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$139,774	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$90,795	PYOtherExpensesAmt
CY Other Expenses	$78,998	CYOtherExpensesAmt
PY Total Expenses	$226,497	PYTotalExpensesAmt
CY Total Expenses	$218,772	CYTotalExpensesAmt
PY Revenues Less Expenses	$21,903	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$67,144	CYRevenuesLessExpensesAmt
Total Assets BOY	$353,120	TotalAssetsBOYAmt
Total Assets EOY	$420,264	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$353,120	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$420,264	NetAssetsOrFundBalancesEOYAmt
Mission	TO RAISE THE LEVEL OF AWARENESS OF THE ECONOMIC IMPORTANCE OF LOUISIANA PORTS AND THE NEED TO DEVELOP POLICIES AND FUNDING WHICH WOULD FOSTER THE GROWTH OF PORTS AND THE MARITIME INDUSTRY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE PORTS ASSOCIATION OF LOUISIANA PARTICIPATES IN MONITORING LAWS, REGULATIONS AND MARITIME CONDITIONS, WHICH MAY AFFECT THE FUNDING FOR PORT INFRASTRUCTURE AND OPERATIONS OF PORTS AND THE MARITIME INDUSTRY. INFORMATION IS DISTRIBUTED TO ITS MEMBER PORTS AND ASSOCIATE MEMBERS DIRECTLY IN PUBLICATIONS, WRITING, OR EMAIL, AND THROUGH THE PORTS ASSOCIATION OF LOUISIANA MONTHLY MEETINGS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	28	GoverningBodyVotingMembersCnt
Independent Voting Member	28	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CANDACE L GRIFFIN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5042283582	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16316 LA LOUISIANE CT	AddressLine1Txt
City	BATON ROUGE	CityNm
State Abbreviation	LA	StateAbbreviationCd
ZIP	70817	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
PORT OF GREATER BATON ROUGE
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
PORT OF SOUTH LOUISIANA
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
TERREBONNE PORT COMMISSION
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
GRAND ISLE PORT COMMISSION
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
ABBEVILLE PORTHARBORTERMINAL DIST
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
AVOYELLES PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
CAMERON PARISH PORT HARBOR TERMINA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
CENTRAL LOUISIANA REGIONAL PORT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
COLUMBIA PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
WEST CALCASIEU PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
GREATER KROTZ SPRINGS PORT COMMISSI
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
GREATER LAFOURCHE PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
GREATER OUACHITA PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
LAKE CHARLES HARBOR TERMINAL DISTRI
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
LAKE PROVIDENCE PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MADISON PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MERMENTAU RIVER HARBOR AND TERMINCA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MORGAN CITY HARBOR AND TERMINAL DIS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
NATCHITOCHES PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PLAQUEMINES PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PORT OF CADDO-BOSSIER
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PORT OF IBERIA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PORT OF NEW ORLEANS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
PORT OF WEST ST MARY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ST BERNARD PORT HARBOR TERMINAL D
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
S TANGIPAHOA PARISH PORT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
TWIN PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
VINTON HARBOR AND TERMINAL DISTRICT
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JENNIFER MARUSAK
EXECUTIVE DIRECTOR	30.00		Yes (X)	$93,579	$0	$0
CANDACE L GRIFFIN
DEPUTY DIRECTOR	30.00		Yes (X)	$44,146	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$137,725	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$166,400	MembershipDuesAmt
Total Contributions	$166,400	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE AND SPONSOR	900099	$107,100	$107,100
IAMPE PARTNERSHIP	900099	$8,500	$8,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$115,600	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,916	TotalRevenueColumnAmt
Exclusion	$3,916	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$285,916	TotalRevenueColumnAmt
Related Or Exempt Func Income	$115,600	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,916	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$139,774	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,850	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$564	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,688	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$53,038	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE	$12,026
EDUCATION	$3,874
DUES & SUBSCRIPTIONS	$1,950
BANK FEES	$8

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$218,772	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$353,120	BOYAmt
EOY	$420,264	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$353,120	BOYAmt
EOY	$420,264	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$353,120	BOYAmt
EOY	$420,264	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$353,120	BOYAmt
EOY	$420,264	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$353,120	BOYAmt
EOY	$420,264	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$67,144	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$166,400	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$10,069	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$10,069	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$11,648	AggregateReportedDuesNtcAmt
Taxable	-$1,579	TaxableAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE PORTS ASSOCIATION OF LOUISIANA IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF THE INTERNAL REVENUE SERVICE CODE SECTIONS 501(C)(6) AND THE LOUISIANA REVISED STATUTES; THEREFORE, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES HAS BEEN MADE. THE ASSOCIATION HAS PROCESSES IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS AND JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ASSOCIATION HAS DETERMINED THAT ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	EACH CORPORATE MEMBER HAS ONE EQUAL VOTE.
FORM 990, PART VI, SECTION A, LINE 7A	EACH CORPORATE MEMBER HAS ONE EQUAL VOTE OF A QUORUM AT A REGULAR OR SPECIALLY CALLED MEETING AFTER NOTICE. THEY ARE EMPOWERED TO ELECT OFFICERS OF THE GOVERNING BODY OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE FORM 990 AND RETURNS PRIOR TO FILING
FORM 990, PART VI, SECTION B, LINE 12C	MEMBERS ARE ASKED TO SUBMIT A SIGNED CONFLICTS OF INTEREST FORM WHEN SUBMITTING THEIR ANNUAL MEMBERSHIP DUES TO BE REVIEWED BY THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15	THE PROCESS OF DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND THE DEPUTY DIRECTOR, WHO ARE INDEPENDENT CONTRACTORS, WAS SET BY MEMBERS WHO ARE ENGAGED IN MANAGING, AND EXPERIENCED IN SETTING COMPENSATION FOR PORT EMPLOYEES AND CONTRACTORS AT THEIR RESPECTIVE PORTS. THIS EXPERIENCE ALLOWS THE MEMBERS TO HAVE THE ABILITY TO EVALUATE AND SET COMPENSATION FOR SERVICES PROVIDED BY THE EXECUTIVE DIRECTOR AND DEPUTY DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST FROM AN INDIVIDUAL OR ORGANIZATION, SAID INFORMATION IS MADE AVAILABLE.
FORM 990, PART XII LINE 2C	THERE HAS BEEN NO CHANGE TO THE OVERSIGHT PROCESS FOR THE COMPILATION OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.