LSP ASSOCIATION INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LSP ASSOCIATION INC (EIN 04-3186859)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-16
- IRS object ID
- 201641379349301469
- Schema version
- 2014v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T08:32:40-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042571780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1Txt |
| City | WESTBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01581 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043186859 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSP ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LSPA | BusinessNameControlTxt |
| Phone | 7818768915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE SUITE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARILYN WADE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7818768915 | PhoneNum |
| Signature | 2016-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS F MULDOON CPA | PreparerPersonNm |
| PTIN | P01561688 | PTIN |
| Phone | 5083669100 | PhoneNum |
| Preparation | 2016-05-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN BEAULIEU PRESIDENT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE SUITE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $569,367 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.LSPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O FOR FULL MISSION STATEMENT.THE MISSION OF THE LSP ASSOCIATION, INC. IS TO: (1) HELP MEMBERS TO ACHIEVE AND MAINTAIN A STANDARD OF PRACTICE COMMENSURATE WITH THEIR LEVEL OF RESPONSABILITY IN OVERSEEING THE ASSESSMENT AND REMEDIATION OF HAZARDOUS WASTE DISPOSAL SITES; (2)SERVE AS THE VOICE OF THE MEMBERSHIP IN COMMUNICATING WITH MASSDEP AND THE LSP BOARD OF REGISTRATION; (3)ACT AS THE RESPONSIBLE ADVOCATE FOR OUR MEMBERSHIP WITH RESPECT TO REGULATIONS, POLICIES, AND PRACTICES THAT AFFECT THE LSP PROFESSION; (4)SERVE AS AN EDUCATIONAL, INFORMATIONAL AND COMMUNICATIONS RESOURCE FOR MEMBERS AND THE GENERAL PUBLIC; AND (5)PROVIDE MEMBERS WITH A FORUM FOR TIMELY TOPICS AND PROFESSIONAL ISSUES, EDUCATIONAL PROGRAMS, AND TECHNICAL AND PROFESSIONAL INFORMATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 125 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $563,461 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $541,433 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,266 | PYInvestmentIncomeAmt |
| CY Investment Income | $27,934 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,920 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $572,647 | PYTotalRevenueAmt |
| CY Total Revenue | $569,367 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,250 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $83,323 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $91,289 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $486,268 | PYOtherExpensesAmt |
| CY Other Expenses | $494,954 | CYOtherExpensesAmt |
| PY Total Expenses | $577,091 | PYTotalExpensesAmt |
| CY Total Expenses | $590,493 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,444 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$21,126 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $567,903 | TotalAssetsBOYAmt |
| Total Assets EOY | $520,978 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $113,973 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $100,410 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $453,930 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $420,568 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O FOR FULL MISSION STATEMENT.THE MISSION OF THE LSP ASSOCIATION, INC. IS TO: (1) HELP MEMBERS TO ACHIEVE AND MAINTAIN A STANDARD OF PRACTICE COMMENSURATE WITH THEIR LEVEL OF RESPONSABILITY IN OVERSEEING THE ASSESSMENT AND REMEDIATION OF HAZARDOUS WASTE DISPOSAL SITES; (2)SERVE AS THE VOICE OF THE MEMBERSHIP IN COMMUNICATING WITH MASSDEP AND THE LSP BOARD OF REGISTRATION; (3)ACT AS THE RESPONSIBLE ADVOCATE FOR OUR MEMBERSHIP WITH RESPECT TO REGULATIONS, POLICIES, AND PRACTICES THAT AFFECT THE LSP PROFESSION; (4)SERVE AS AN EDUCATIONAL, INFORMATIONAL AND COMMUNICATIONS RESOURCE FOR MEMBERS AND THE GENERAL PUBLIC; AND (5)PROVIDE MEMBERS WITH A FORUM FOR TIMELY TOPICS AND PROFESSIONAL ISSUES, EDUCATIONAL PROGRAMS, AND TECHNICAL AND PROFESSIONAL INFORMATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE LSP ASSOCIATION (LSPA), FOUNDED IN 1993, IS A PROFESSIONAL ASSOCIATION WITH 850 MEMBERS, AND A MISSION TO PROMOTE SOUND TECHNICAL AND BUSINESS PRACTICES AMONG LSPS AND OTHER MEMBERS. THE LSPA SERVES AS AN EDUCATION, INFORMATION, AND COMMUNICATION RESOURCE TO ITS MEMBERSHIP AND THE GENERAL PUBLIC. THE LSPA SUPPORTS AN AGGRESSIVE AGENDA THAT PROTECTS THE HEALTH AND SAFETY OF MASSACHUSETTS RESIDENTS WHILE EXPENDITING THE CLEANUP AND REUSE OF CONTAMINATED PROPERTIES. | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRTUAL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7818768915 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE SUITE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| MICHAEL PENZO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BILLA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COSMO GALLINARO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEANINE GRACHUK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN BEAULIEU | ||||||
| CLERK | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARILYN WADE | ||||||
| TREASURER | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| COLE E WORTHY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL MCKINLAY | ||||||
| PRESIDENT | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MATTHEW E HACKMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WENDY RUNDLE | ||||||
| EXECUTIVE DIRECTOR | 32.00 | $84,032 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $84,032 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIRTUAL INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 401 EDGEWATER PLACE 600 | AddressLine1Txt |
| City | WAKEFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT SERVICES | ServicesDesc |
| Compensation | $176,560 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SEMINAR FEES | 900099 | $346,436 | $346,436 |
| MEMBERSHIP DUES & ASSE | 900099 | $109,827 | $109,827 |
| SPONSORSHIP INCOME | 900099 | $53,315 | $53,315 |
| MEETING INCOME | 900099 | $17,985 | $17,985 |
| TRAINING FEES | 900099 | $10,024 | $10,024 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,846 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,846 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $541,433 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,934 | TotalRevenueColumnAmt |
| Exclusion | $27,934 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $569,367 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $541,433 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $27,934 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,250 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,289 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,860 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,824 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,845 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,389 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,748 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,013 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,369 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK AND CREDIT CARD FE | $21,071 |
| WEB HOSTING | $20,336 |
| CONTRIBUTIONS | $6,519 |
| ADMIN OFFICE COSTS | $4,153 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,808 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $590,493 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,641 | BOYAmt |
| EOY | $39,868 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,573 | BOYAmt |
| EOY | $4,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,280 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,248 | BOYAmt |
| EOY | $2,417 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $457,161 | BOYAmt |
| EOY | $474,115 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $567,903 | BOYAmt |
| EOY | $520,978 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,949 | BOYAmt |
| EOY | $36,026 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,836 | BOYAmt |
| EOY | $58,628 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,188 | BOYAmt |
| EOY | $5,756 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,973 | BOYAmt |
| EOY | $100,410 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,791 | BOYAmt |
| EOY | $420,568 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,139 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $453,930 | BOYAmt |
| EOY | $420,568 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $567,903 | BOYAmt |
| EOY | $520,978 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$21,126 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$11,979 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$257 | PriorPeriodAdjustmentsAmt |
| 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 | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $105,003 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,213 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $110,216 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $105,139 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$136 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $105,003 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $103,304 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,835 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $105,139 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $100,902 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,401 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $103,303 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $902 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $100,902 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO LSPA SCHOLARSHIP FUND | Desc |
| Amt | $5,756 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,756 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $557,388 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$11,979 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$11,979 | RevenueNotReportedAmt |
| Revenue Subtotal | $569,367 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $569,367 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $590,493 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $590,493 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $590,493 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2015. THE ASSOCIATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION DELEGATED ITS ADMINISTRATIVE, FINANCIAL, MEMBERSHIP, AND IT DUTIES TO VIRTUAL, INC., A MANAGEMENT COMPANY. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION, WITH 850 MEMBERS, HAS TWO LEVELS OF MEMBERSHIP: FULL AND ASSOCIATE. THE ASSOCIATE CATEGORY INCLUDES DISCOUNTED MEMBERSHIP FOR NON-PROFIT OR GOVERNMENT EMPLOYEES, STUDENTS AND JOB-SEEKERS. MEMBERSHIP BENEFITS INCLUDE CONTINUING EDUCATION AND TRAINING COURSES, MONTHLY MEMBERSHIP MEETINGS, ACCESS TO TECHNICAL AND OTHER INFORMATION ON THE MEMBER-ONLY PORTION OF THE LSPA'S WEBSITE, OPPORTUNITIES TO PROVIDE INPUT TO POLICY AND LEGISLATION, PROFESSIONAL DEVELOPMENT AND NETWORKING. |
| FORM 990, PART VI, SECTION A, LINE 7A | LSPA MEMBERS ARE ELIGIBLE TO VOTE TO ELECT CANDIDATES TO THE LSPA BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE TREASURER AND EXECUTIVE DIRECTOR REVIEW THE FORM 990, AND INFORM ALL 9 MEMBERS OF THE LSPA BOARD THAT THEY HAVE DONE SO AND THAT THE FORM IS AVAILABLE FOR THEIR REVIEW. THE TREASURER (OR PRESIDENT) THEN SIGNS THE FORM. A COPY OF THE FILED FORM 990 IS KEPT BY THE EXECUTIVE DIRECTOR AND THE LSPA'S ADMINISTRATIVE CONTRACTOR, VIRTUAL INC. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S TAX RETURN AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON GUIDESTAR.COM. |
| FORM 990, PART VII, SECTION A | WHILE HER ROLE MEETS THE IRS DEFINITION OF AN OFFICER, WENDY RUNDLE, THE LSPA EXECUTIVE DIRECTOR, IS A CONTRACTED CONSULTANT, AND NOT AN EMPLOYEE. |
| FORM 990, PART XII, LINE 2C | THE ASSOCIATION'S BOARD OF DIRECTORS IS CHARGED WITH THE SELECTION OF AN INDEPENDENT AUDIT FIRM AND REVIEW AND APPROVAL OF THE AUDIT. |