Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $1,244,712

• 1e · Government grants (contributions)

  $45,000

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

  total $632,884 · related or exempt $632,884

• 2b · Program service revenue: EDUCATIONAL PROGRAMS

  total $116,662 · related or exempt $116,662

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

  total $72,197 · unrelated business $72,197

• 3 · Investment income

  total $44,378 · excluded $44,378

• 5 · Royalties

  total $574,459 · excluded $574,459

• 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 $997,663

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

  securities $997,663

• 7c · Gain or loss

  securities $0

• 7d · Net gain or loss

  total $0

• 11a · Other revenue: OTHER INCOME

  total $100,570 · related or exempt $100,570

• 11e · Other revenue, total

  $100,570

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $779,873 · program services $467,924 · management and general $311,949

• 7 · Other salaries and wages

  total $593,687 · program services $187,645 · management and general $406,042

• 8 · Pension plan contributions

  total $40,133 · program services $34,113 · management and general $6,020

• 9 · Other employee benefits

  total $137,546 · program services $116,914 · management and general $20,632

• 10 · Payroll taxes

  total $89,322 · program services $64,758 · management and general $24,564

• 11b · Fees: legal

  total $36,622 · management and general $36,622

• 11c · Fees: accounting

  total $18,640 · management and general $18,640

• 11d · Fees: lobbying

  total $263,692 · program services $263,692

• 11f · Fees: investment management

  total $2,804 · management and general $2,804

• 12 · Advertising and promotion

  total $37,017 · management and general $37,017

• 13 · Office expenses

  total $57,820 · management and general $57,820

• 17 · Travel

  total $81,642 · program services $73,478 · management and general $8,164

• 19 · Conferences, conventions and meetings

  total $59,210 · program services $53,289 · management and general $5,921

• 22 · Depreciation, depletion and amortization

  total $175,145 · program services $140,116 · management and general $35,029

• 23 · Insurance

  total $99,967 · management and general $99,967

• 24a · Other expenses: TRADE SHOW

  total $385,705 · program services $385,705

• 24b · Other expenses: EDUCATIONAL PROGRAMS

  total $124,936 · program services $124,936

• 24c · Other expenses: REPAIRS AND MAINTANENCE

  total $84,244 · management and general $84,244

• 24d · Other expenses: MAGAZINE PUBLICATION

  total $70,923 · program services $70,923

• 24e · All other expenses

  total $138,051 · program services $38,491 · management and general $99,560

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,051,929 · end of year $2,617,126

• 4 · Accounts receivable

  beginning of year $185,847 · end of year $138,426

• 9 · Prepaid expenses and deferred charges

  beginning of year $80,090 · end of year $85,888

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

  $5,589,535

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

  $2,699,694

• 10c · Land, buildings and equipment, net

  beginning of year $3,025,523 · end of year $2,889,841

• 12 · Investments: other securities

  beginning of year $1,966,470 · end of year $3,403,073

• 15 · Other assets

  beginning of year $4,369 · end of year $168,639

• 17 · Accounts payable and accrued expenses

  beginning of year $197,158 · end of year $276,619

• 19 · Deferred revenue

  beginning of year $10,683 · end of year $36,306

• 25 · Other liabilities

  beginning of year $0 · end of year $166,963

• 27 · Net assets without donor restrictions

  beginning of year $9,106,387 · end of year $8,823,105

The filer's explanations (Part III)

PART I, LINE 1A

JAMES S. HARRIS HAS AN EXPENSE ACCOUNT THAT ALLOWS FOR REIMBURSEMENT OF APPROVED EXPENSES. HE IS ALSO REIMBURSED FOR HIS SOCIAL CLUB DUES OF $2,081 PAID TO THE CITY CLUB OF BATON ROUGE. HE IS ALSO REIMBURSED FOR THE TRAVEL EXPENSES OF A COMPANION.

PART I, LINE 4B

JAMES S. HARRIS - $360,560

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 $733,384 · assets $342,575

  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