PORTS ASSOCIATION OF LOUISIANA: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: PORTS ASSOCIATION OF LOUISIANA (EIN 72-1489366)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2015-02-09
IRS object ID: 201500409349301310
Schema version: 2013v4.0
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	2015-02-09T15:21:36-06:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	721202445	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	POSTLETHWAITE & NETTERVILLE	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE GALLERIA BLVD STE 2100	AddressLine1
City	METAIRIE	City
State	LA	State
ZIP Code	70001	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	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	BusinessNameLine1

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	3055 EAST LAKESHORE DRIVE	AddressLine1
City	BATON ROUGE	City
State	LA	State
ZIP Code	70808	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH ACCARDO JR	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	5045283361	PhoneNum
Signature	2015-02-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SHARON CASSIERE	PreparerPersonNm
PTIN	P00543368	PTIN
Phone	5048375990	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSEPH ACCARDO JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3055 EAST LAKESHORE DRIVE	AddressLine1
City	BATON ROUGE	City
State	LA	State
ZIP Code	70808	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$246,868	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://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'S PUBLIC 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	31	VotingMembersGoverningBodyCnt
Voting Members Independent	31	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$121,250	PYContributionsGrantsAmt
CY Contributions Grants	$123,300	CYContributionsGrantsAmt
PY Program Service Revenue	$100,300	PYProgramServiceRevenueAmt
CY Program Service Revenue	$122,428	CYProgramServiceRevenueAmt
PY Investment Income	$129	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$833	PYOtherRevenueAmt
CY Other Revenue	$1,140	CYOtherRevenueAmt
PY Total Revenue	$222,512	PYTotalRevenueAmt
CY Total Revenue	$246,868	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	$104,476	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$116,233	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$75,724	PYOtherExpensesAmt
CY Other Expenses	$100,356	CYOtherExpensesAmt
PY Total Expenses	$180,200	PYTotalExpensesAmt
CY Total Expenses	$216,589	CYTotalExpensesAmt
PY Revenues Less Expenses	$42,312	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$30,279	CYRevenuesLessExpensesAmt
Total Assets BOY	$259,567	TotalAssetsBOYAmt
Total Assets EOY	$291,743	TotalAssetsEOYAmt
Total Liabilities BOY	$1,266	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,163	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$258,301	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$288,580	NetAssetsOrFundBalancesEOYAmt
Mission	TO RAISE THE LEVEL OF AWARENESS OF THE ECONOMIC IMPORTANCE OF LOUISIANA'S PUBLIC 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, WHICH INFORMATION IS DISTRIBUTED TO ITS MEMBER PORTS AND ASSOCIATE MEMBERS DIRECTLY IN PUBLICATIONS, WRITING OR BY EMAIL, AND THROUGH THE PORTS ASSOCIATION OF LOUISIANA MONTHLY MEETINGS AND ANNUAL MEETING. THE NUMBER OF MEMBERS AVERAGES 31 AND ASSOCIATE MEMBERS 91.	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	0	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	0	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	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	31	GoverningBodyVotingMembersCnt
Independent Voting Member	31	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	Yes (1)	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	PAT GALLWEY	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	5045222551	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1350 PORT OF NEW ORLEANS DRIVE	AddressLine1
City	NEW ORLEANS	City
State	LA	State
ZIP Code	70160	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Institutional TrusteeInstitutionalTrusteeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
VINTON HARBOR AND TERMINAL DISTRICT
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF WEST ST MARY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
TWIN PARISH PORT
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
RED RIVER PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF KROTZ SPRINGS
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF LAKE CHARLES
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
GRAND ISLE PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
WEST CALCASIEU PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
TERREBONNE PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF MORGAN CITY
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
S TANGIPAHOA PARISH PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
POINTE COUPEE PARISH PORT COMMISSIO
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF SOUTH LOUISIANA
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF IBERIA
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LAKE PROVIDENCE PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
MERMENTAU RIVER HARBORTERMINAL DIST
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
WEST CAMERON 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
NATCHITOCHES PARISH PORT COMMISSION
BOARD MEMBER	1.00	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
ALEXANDRIA REGIONAL PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
COLUMBIA PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
VIDALIA PORT COMMISSION
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LA INTERNATIONAL GULF TRANSFER AUTH
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
MADISON PARISH PORT
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
PORT OF NEW ORLEANS
PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
PORT OF OUACHITA
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
PORT ST BERNARD
TREASURER	3.00	Yes (X)	$0	$0	$0	Yes (X)
PORT FOURCHON
SECRETARY	3.00	Yes (X)	$0	$0	$0	Yes (X)
PORT OF CADDO-BOSSIER
IMMEDIATE PAST PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
JOSEPH ACCARDO JR
EXECUTIVE DIRECTOR	30.00		$83,064	$0	$0	Yes (X)
DOT MCCONNELL
ASSOCIATION MANAGER	30.00		$29,000	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$112,064	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	$123,300	MembershipDuesAmt
Total Contributions	$123,300	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	CONFERENCE AND SPONSOR	Desc
Business	900099	BusinessCd
Total Revenue Column	$122,428	TotalRevenueColumnAmt
Related Or Exempt Func Income	$122,428	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$122,428	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,140	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,140	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,140	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$246,868	TotalRevenueColumnAmt
Related Or Exempt Func Income	$123,568	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$116,233	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$63,729	TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt
ADMINISTRATIVE	$14,883
MISCELLANEOUS	$5,744

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$216,589	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$255,967	BOYAmt
EOY	$285,243	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,600	BOYAmt
EOY	$6,500	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$259,567	BOYAmt
EOY	$291,743	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,266	BOYAmt
EOY	$3,163	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,266	BOYAmt
EOY	$3,163	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$258,301	BOYAmt
EOY	$288,580	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$258,301	BOYAmt
EOY	$288,580	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$259,567	BOYAmt
EOY	$291,743	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$30,279	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	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	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$123,300	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$4,153	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$4,153	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$4,932	AggregateReportedDuesNtcAmt
Taxable	-$779	TaxableAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$246,868	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$246,868	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$246,868	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$216,589	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$216,589	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$216,589	TotalExpensesPerForm990Amt

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 APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS A RESULT OF IMPLEMENTING THIS APPROACH, THE ASSOCIATION HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING, OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, THEREFORE THE IMPLEMENTATION OF THIS STANDARD HAS NOT HAD A MATERIAL EFFECT ON THE ASSOCIATION. THE ASSOCIATION'S TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2013, 2012, AND 2011 REMAIN OPEN AND SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	EACH MEMBER HAS ONE VOTE OF EQUAL VALUE.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER HAS ONE VOTE OF EQUAL VALUE, AND A MAJORITY OF A QUORUM AT THE REGULAR MONTHLY OR SPECIALLY CALLED MEETING CAN VOTE TO ELECT OFFICERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	THE EXECUTIVE COMMITTEE OR THE BOARD REVIEWS THE RETURN PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	MEMBERS ARE REQUIRED TO PROVIDE A SIGNED CONFLICTS OF INTEREST QUESTIONNAIRE TO THE EXECUTIVE COMMITTEE FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 15	THE PROCESS OF DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND ASSOCIATION MANAGER, WHO ARE INDEPENDENT CONTRACTORS, WAS SET BY THE MEMBERS WHO ARE ENGAGED IN MANAGING AND EXPERIENCED IN SETTING COMPENSATION FOR EMPLOYEES AND CONTRACTORS AT THEIR RESPECTIVE PORTS, AND THE EXPERIENCE ALLOWS THE MEMBERS TO HAVE THE ABILITY TO EVALUATE AND SET THE COMPENSATION FOR SERVICES PROVIDED BY THE EXECUTIVE DIRECTOR AND ASSOCIATION MANAGER.
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:	NO CHANGE FROM THE PRIOR YEAR.