PORTS ASSOCIATION OF LOUISIANA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PORTS ASSOCIATION OF LOUISIANA (EIN 72-1489366)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-04-09
IRS object ID: 201440999349300609
Schema version: 2012v2.1
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)
Timestamp	2014-04-09T10:54:57-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	721202445	EIN

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	721489366	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PORTS ASSOCIATION OF LOUISIANA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PORT	NameControl
Phone	5045283361	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	JOSEPH ACCARDO JR	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	5045283361	Phone
Date Signed	2014-02-05	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SHARON CASSIERE	Name
PTIN	P00543368	PTIN
Phone	5048375990	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JOSEPH ACCARDO JR	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	222512	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	HTTP://PORTSOFLOUISIANA.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2007	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	30	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	30	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	123775	ContributionsGrantsPriorYear
Contributions Grants Current Year	121250	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	118150	ProgramServiceRevenuePriorYear
Program Service Revenue CY	100300	ProgramServiceRevenueCY
Investment Income Prior Year	0	InvestmentIncomePriorYear
Investment Income Current Year	129	InvestmentIncomeCurrentYear
Other Revenue Prior Year	258	OtherRevenuePriorYear
Other Revenue Current Year	833	OtherRevenueCurrentYear
Total Revenue Prior Year	242183	TotalRevenuePriorYear
Total Revenue Current Year	222512	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	110654	SalariesEtcPriorYear
Salaries Etc Current Year	104476	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	152591	OtherExpensePriorYear
Other Expenses Current Year	75724	OtherExpensesCurrentYear
Total Expenses Prior Year	263245	TotalExpensesPriorYear
Total Expenses Current Year	180200	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-21062	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	42312	RevenuesLessExpensesCY
Total Assets BOY	231803	TotalAssetsBOY
Total Assets EOY	259567	TotalAssetsEOY
Total Liabilities BOY	15814	TotalLiabilitiesBOY
Total Liabilities EOY	1266	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	215989	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	258301	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	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 30 AND ASSOCIATE MEMBERS 91.	Description
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	1	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	0	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	30	NbrVotingGoverningBodyMembers
Number Independent Voting Members	30	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	PAT GALLWEY	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	5045222551	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (32 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Institutional TrusteeInstitutionalTrustee	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
VINTON HARBOR AND TERMINAL DISTRICT
BOARD MEMBER	1.00	X	0	0	0
PORT OF WEST ST MARY
BOARD MEMBER	1.00	X	0	0	0
TWIN PARISH PORT
BOARD MEMBER	1.00	X	0	0	0
RED RIVER PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
PORT OF KROTZ SPRINGS
BOARD MEMBER	1.00	X	0	0	0
PORT OF LAKE CHARLES
BOARD MEMBER	1.00	X	0	0	0
GRAND ISLE PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
WEST CALCASIEU PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
TERREBONNE PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
PORT OF MORGAN CITY
BOARD MEMBER	1.00	X	0	0	0
S TANGIPAHOA PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
POINTE COUPEE PARISH PORT COMMISSIO
BOARD MEMBER	1.00	X	0	0	0
PORT OF SOUTH LOUISIANA
BOARD MEMBER	1.00	X	0	0	0
GREATER LAFOURCHE PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
LAKE PROVIDENCE PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
MERMENTAU RIVER HARBORTERMINAL DIST
BOARD MEMBER	1.00	X	0	0	0
WEST CAMERON PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
PLAQUEMINES PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
NATCHITOCHES PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
ABBEVILLE PORTHARBORTERMINAL DIST
BOARD MEMBER	1.00	X	0	0	0
AVOYELLES PARISH PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
ALEXANDRIA REGIONAL PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
COLUMBIA PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
VIDALIA PORT COMMISSION
BOARD MEMBER	1.00	X	0	0	0
LA INTERNATIONAL GULF TRANSFER AUTH
BOARD MEMBER	1.00	X	0	0	0
PORT OF IBERIA DISTRICT
IMMEDIATE PAST PRESIDENT	1.00	X	0	0	0	X
ST BERNARD PORTHARBORTERMINAL DIST
TREASURER	1.00	X	0	0	0	X
GREATER OUACHITA PORT COMMISSION
VICE PRESIDENT	1.00	X	0	0	0	X
PORT OF NEW ORLEANS
PRESIDENT	1.00	X	0	0	0	X
PORT OF SHREVEPORT-BOSSIER
IMMEDIATE POST PRESIDENT	1.00	X	0	0	0	X
DOT MCCONNELL
ASSOCIATION MANAGER	30.00		32753	0	0	X
JOSEPH ACCARDO JR
EXECUTIVE DIRECTOR	40.00		79284	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	112037	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Membership Dues	121250	MembershipDues
Total Contributions	121250	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CONFERENCE AND SPONSOR	Description
Business Code	900099	BusinessCode
Total Revenue Column	100300	TotalRevenueColumn
Related Or Exempt Function Income	100300	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	100300	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	129	TotalRevenueColumn
Exclusion	$129	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	833	TotalRevenueColumn
Related Or Exempt Function Income	833	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	833	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	222512	TotalRevenueColumn
Related Or Exempt Function Income	101133	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$129	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	104476	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6900	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	61277	Total

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal
MISCELLANEOUS	7506
ADMINISTRATIVE	41

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	180200	Total

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	230603	BOY
EOY	255967	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1200	BOY
EOY	3600	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	231803	BOY
EOY	259567	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	15814	BOY
EOY	1266	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	15814	BOY
EOY	1266	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	215989	BOY
EOY	258301	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	215989	BOY
EOY	258301	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	231803	BOY
EOY	259567	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	42312	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nondeduct	0	SubstantiallyAllDuesNondeduct
Only In House Lobbying	0	OnlyInHouseLobbying
Agree To Carryover Prior Year	0	AgreeToCarryoverPriorYear
Dues Assessments	121250	DuesAssessments
Non Ded Lobby Political Current	3697	NonDedLobbyPoliticalCurrent
Non Ded Lobby Political Total	3697	NonDedLobbyPoliticalTotal
Aggr Amt Reported In Dues Notices	4850	AggrAmtReportedInDuesNotices
Taxable	-$1,153	TaxableAmount

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	222512	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	222512	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	222512	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	180200	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	180200	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	180200	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X, LINE 2:	ReturnReference
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% PERCENT 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, 2012, 2011, AND 2010 REMAIN OPEN AND SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
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	ALL INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGE FROM THE PRIOR YEAR.	COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT