TY 2014 Form 990 Schedule O

efile Public Visual Render ObjectId: 201621339349305672 - Submission: 2016-05-12 TIN: 72-6000727

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

LOUISIANA STATE BAR ASSOCIATION

Employer identification number

72-6000727

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS COMPRISED OF MEMBERS OF ONE CLASS. MEMBERS DO NOT RECEIVE ANY OF THE ORGANIZATION'S PROFITS, EXCESS DUES, OR RECEIVE A SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION.
FORM 990, PART VI, SECTION A, LINE 7A	THE OFFICERS AND DISTRICT REPRESENTATIVES ON THE BOARD OF GOVERNORS ARE ELECTED BY THE MEMBERSHIP IN A SECRET BALLOT. THE HOUSE OF DELEGATES LIASON ON THE BOARD OF GOVERNORS IS ELECTED BY AND FROM THE HOUSE OF DELEGATES. THE MEMBERS OF THE HOUSE OF DELEGATES ARE ELECTED BY THE MEMBERS IN THEIR RESPECTIVE JUDICIAL DISTRICTS. ALL ELECTIONS ARE CONDUCTED IN ACCORDANCE WITH THE RELEVANT PROVISIONS OF THE ARTICLES OF INCORPORATION AND THE ELECTION PROCEDURES ARE ADOPTED ANNUALLY BY THE BOARD OF GOVERNORS.
FORM 990, PART VI, SECTION A, LINE 7B	ANY DECISION TO AMEND THE ARTICLES OF INCORPORATION MUST BE APPROVED BY THE MEMBERSHIP. NO OTHER DECISIONS ARE SUBJECT TO MEMBERSHIP APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11	AFTER THE COMPLETED FORM 990 IS RECEIVED BY THE ORGANIZATION, IT IS REVIEWED BY THE AUDIT COMMITTEE. UPON APPROVAL, THE FORM 990 IS RELEASED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND SIGNED ANNUALLY BY THE BOARD OF GOVERNORS. IN THE FUTURE, THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES WILL ALSO BE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ALSO, PERIODICALLY THROUGHOUT THE YEAR, THE POLICY APPEARS AT THE BEGINNING OF THE BOARD AGENDA AS A REMINDER TO MEMBERS. CONFLICTS ALONG WITH RECUSALS FROM DISCUSSIONS AND VOTING ARE INCLUDED IN THE MINUTES.
FORM 990, PART VI, SECTION B, LINE 15A	SALARY DECISIONS FOR THE EXECUTIVE DIRECTOR ARE APPROVED BY THE BOARD OF GOVERNORS UPON SPECIFIC RECOMMENDATIONS OF THE BOARD'S EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS REVIEWED THE NATIONAL ASSOCIATION OF BAR EXECUTIVES (NABE) AND SOUTHERN CONFERENCE OF BAR PRESIDENTS SALARY SURVEYS IN MAKING ITS RECOMMENDATIONS, AS WELL AS RESULTS OF SURVERYS/QUESTIONS ON THE EXECUTIVE DIRECTOR'S PERFORMANCE DISSEMINATED TO THE ENTIRE BOARD OF GOVERNORS, AND OTHER INFORMATION CONCERNING THE EXECUTIVE DIRECTOR'S PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGE FROM THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION IS COMPRISED OF MEMBERS OF ONE CLASS. MEMBERS DO NOT RECEIVE ANY OF THE ORGANIZATION'S PROFITS, EXCESS DUES, OR RECEIVE A SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION.

FORM 990, PART VI, SECTION A, LINE 7A

THE OFFICERS AND DISTRICT REPRESENTATIVES ON THE BOARD OF GOVERNORS ARE ELECTED BY THE MEMBERSHIP IN A SECRET BALLOT. THE HOUSE OF DELEGATES LIASON ON THE BOARD OF GOVERNORS IS ELECTED BY AND FROM THE HOUSE OF DELEGATES. THE MEMBERS OF THE HOUSE OF DELEGATES ARE ELECTED BY THE MEMBERS IN THEIR RESPECTIVE JUDICIAL DISTRICTS. ALL ELECTIONS ARE CONDUCTED IN ACCORDANCE WITH THE RELEVANT PROVISIONS OF THE ARTICLES OF INCORPORATION AND THE ELECTION PROCEDURES ARE ADOPTED ANNUALLY BY THE BOARD OF GOVERNORS.

FORM 990, PART VI, SECTION A, LINE 7B

ANY DECISION TO AMEND THE ARTICLES OF INCORPORATION MUST BE APPROVED BY THE MEMBERSHIP. NO OTHER DECISIONS ARE SUBJECT TO MEMBERSHIP APPROVAL.

FORM 990, PART VI, SECTION B, LINE 11

AFTER THE COMPLETED FORM 990 IS RECEIVED BY THE ORGANIZATION, IT IS REVIEWED BY THE AUDIT COMMITTEE. UPON APPROVAL, THE FORM 990 IS RELEASED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH IS REVIEWED AND SIGNED ANNUALLY BY THE BOARD OF GOVERNORS. IN THE FUTURE, THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES WILL ALSO BE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ALSO, PERIODICALLY THROUGHOUT THE YEAR, THE POLICY APPEARS AT THE BEGINNING OF THE BOARD AGENDA AS A REMINDER TO MEMBERS. CONFLICTS ALONG WITH RECUSALS FROM DISCUSSIONS AND VOTING ARE INCLUDED IN THE MINUTES.

FORM 990, PART VI, SECTION B, LINE 15A

SALARY DECISIONS FOR THE EXECUTIVE DIRECTOR ARE APPROVED BY THE BOARD OF GOVERNORS UPON SPECIFIC RECOMMENDATIONS OF THE BOARD'S EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE HAS REVIEWED THE NATIONAL ASSOCIATION OF BAR EXECUTIVES (NABE) AND SOUTHERN CONFERENCE OF BAR PRESIDENTS SALARY SURVEYS IN MAKING ITS RECOMMENDATIONS, AS WELL AS RESULTS OF SURVERYS/QUESTIONS ON THE EXECUTIVE DIRECTOR'S PERFORMANCE DISSEMINATED TO THE ENTIRE BOARD OF GOVERNORS, AND OTHER INFORMATION CONCERNING THE EXECUTIVE DIRECTOR'S PERFORMANCE.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

FORM 990, PART XII, LINE 2C:

NO CHANGE FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

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