Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $1,313,970

• 1f · All other contributions, gifts and grants

  $30,000

• 2a · Program service revenue: SHOWCASE (TRADE SHOWS)

  total $618,349 · related or exempt $618,349

• 2b · Program service revenue: EDUCATIONAL PROGRAMS

  total $100,947 · related or exempt $100,947

• 2c · Program service revenue: ADVERTISING - A LA CAR

  total $83,231 · unrelated business $83,231

• 3 · Investment income

  total $155,248 · excluded $155,248

• 5 · Royalties

  total $492,579 · excluded $492,579

• 6a · Gross rents

  real property $193,568

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $193,568

• 6d · Net rental income or loss

  total $193,568 · excluded $193,568

• 7a · Gross sales of assets other than inventory

  securities $2,839,257

• 7b · Less cost or other basis and sales expenses

  securities $2,837,946

• 7c · Gain or loss

  securities $1,311

• 7d · Net gain or loss

  total $1,311 · excluded $1,311

• 11a · Other revenue: OTHER INCOME

  total $87,296 · related or exempt $87,296

• 11e · Other revenue, total

  $87,296

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $731,375 · program services $438,825 · management and general $292,550

• 7 · Other salaries and wages

  total $444,117 · program services $343,601 · management and general $100,516

• 8 · Pension plan contributions

  total $34,852 · program services $32,902 · management and general $1,950

• 9 · Other employee benefits

  total $134,523 · program services $124,253 · management and general $10,270

• 10 · Payroll taxes

  total $75,746 · program services $61,815 · management and general $13,931

• 11b · Fees: legal

  total $61,090 · management and general $61,090

• 11c · Fees: accounting

  total $33,805 · program services $6,160 · management and general $27,645

• 11d · Fees: lobbying

  total $337,164 · program services $337,164

• 12 · Advertising and promotion

  total $32,558 · program services $5,504 · management and general $27,054

• 13 · Office expenses

  total $64,963 · program services $11,696 · management and general $53,267

• 14 · Information technology

  total $60,483 · program services $19,305 · management and general $41,178

• 16 · Occupancy

  total $41,684 · management and general $41,684

• 17 · Travel

  total $94,616 · program services $86,992 · management and general $7,624

• 22 · Depreciation, depletion and amortization

  total $180,150 · program services $144,120 · management and general $36,030

• 23 · Insurance

  total $123,704 · program services $2,000 · management and general $121,704

• 24a · Other expenses: COMMUNICATIONS

  total $273,108 · program services $273,108

• 24b · Other expenses: TRADE SHOW

  total $265,716 · program services $265,716

• 24c · Other expenses: REPAIRS AND MAINTENANCE

  total $87,101 · program services $12,689 · management and general $74,412

• 24d · Other expenses: BOARD OF DIRECTORS

  total $63,210 · program services $49,315 · management and general $13,895

• 24e · All other expenses

  total $182,682 · program services $120,108 · management and general $62,574

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,378,481 · end of year $1,487,845

• 4 · Accounts receivable

  beginning of year $18,962 · end of year $17,626

• 9 · Prepaid expenses and deferred charges

  beginning of year $110,465 · end of year $117,959

• 10a · Land, buildings and equipment: cost or other basis

  $5,860,126

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,999,231

• 10c · Land, buildings and equipment, net

  beginning of year $2,977,171 · end of year $2,860,895

• 11 · Investments: publicly traded securities

  beginning of year $440,999 · end of year $482,708

• 15 · Other assets

  beginning of year $3,970,071 · end of year $3,733,491

• 17 · Accounts payable and accrued expenses

  beginning of year $101,927 · end of year $72,024

• 19 · Deferred revenue

  beginning of year $55,899 · end of year $79,934

• 25 · Other liabilities

  beginning of year $331,482 · end of year $311,511

• 27 · Net assets without donor restrictions

  beginning of year $8,406,841 · end of year $8,237,055

The filer's explanations (Part III)

PART I, LINE 1A:

JAMES E. HARRIS HAS AN EXPENSE ACCOUNT THAT ALLOWS FOR THE REIMBURSEMENT OF APPROVED EXPENSES. HE IS ALSO REIMBURSED FOR HIS SOCIAL CLUB DUES OF $2,197 PAID TO THE CITY CLUB OF BATON ROUGE. HE IS ALSO REIMBURSED FOR THE JOINING FEES PAID TO THE METAIRIE COUNTRY CLUB.

PART I, LINE 4B:

JAMES S. HARRIS - $ 0.00

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• LRA EXPO LLC

  RESTAURANT ASSOCIATION TRADE SHOW · LA · income $618,349 · assets $360,746

  Directly controlled by LOUISIANA RESTAURANT ASSOCIATION INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• LOUISIANA RESTAURANT ASSOCIATION SELF INSURANCE TRUST

  T · SEE EXPLANATION UNDER SCHEDULE R, PART VII · LA