TY 2017 Form 990 Schedule O

efile Public Visual Render ObjectId: 201823199349305697 - Submission: 2018-11-15 TIN: 72-0841049

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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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2017

Open to Public
Inspection

Name of the organization

LOUISIANA STATE TROOPERS ASSN

Employer identification number

72-0841049

Return Reference	Explanation
FORM 990, PART V, LINE 1C:	DUE IN PART TO MISCOMMUNICATION AND LACK OF UNDERSTANDING OF REQUIREMENTS, THE ORGANIZATION DID NOT FULLY COMPLY WITH THE BACKUP WITHHOLDING RULES FOR ALL GAMING ACTIVITIES IN 2017 NOR DID IT PROVIDE FORMS W-2G TO ALL WINNERS. GAMING ACTIVITIES WERE CONDUCTED BY AFFILIATE TROOPS AND WERE NOT DIRECTLY OVERSEEN BY THE ORGANIZATION'S STAFF. THE ORGANIZATION'S STAFF LEARNED OF THE RULES AFTER THE PRIZES WERE ALREADY AWARDED TO THE WINNERS BY AFFILIATE TROOPS. THE ORGANIZATION HAS PROVIDED INSTRUCTIONS TO THE AFFILIATE TROOPS FOR PROPER WITHHOLDING AND REPORTING FOR GAMING ACTIVITIES IN 2018.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS ACTIVE AND RETIRED MEMBERS. ACTIVE MEMBER DUES ARE COLLECTED THROUGH A BI-WEEKLY PAYROLL DEDUCTION, AND RETIRED MEMBER DUES ARE COLLECTED THROUGH A MONTHLY PAYROLL DEDUCTION.
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY EVERY TWO YEARS.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE LOUISIANA STATE TROOPERS ASSOCIATION FINANCE COMMITTEE, WHICH CONSISTS OF FOUR BOARD MEMBERS, PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR OF THE ASSOCIATION. THE REVIEW OF FORM 990 OCCURS BEFORE THE DUE DATE SO THAT ANY CORRECTIONS CAN BE MADE AND QUESTIONS CAN BE RESOLVED. THE YEAR-END AUDITED FINANCIAL STATEMENTS ARE USED IN REVIEW OF FORM 990. COPIES OF FORM 990 ARE RETAINED IN THE BATON ROUGE OFFICE OF THE LOUISIANA STATE TROOPERS ASSOCIATION AND ARE CONSIDERED PUBLIC INFORMATION AND MAY BE DISTRIBUTED OR COPIED UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE GOVERNING BODY. ALL MEMBERS OF THE GOVERNING BODY ARE INDEPENDENT OF THE EXECUTIVE DIRECTOR. ALL DELIBERATIONS AND DECISIONS OF THE GOVERNING BODY ARE DOCUMENTED AND RECORDED IN THE ASSOCIATION'S RECORDS. COMPENSATION OF KEY OFFICERS IS DETERMINED AND APPROVED IN THE BUDGET BY INDEPENDENT MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION C, LINE 18	THE ORGANIZATION MAKES ITS FORM 990 AND FORM 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	INFORMATION IS AVAILABLE UPON REQUEST BY CONTACTING THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION.
FORM 990, PART XI, LINE 9:	ROUNDING 1.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEARS.

Return Reference

Explanation

FORM 990, PART V, LINE 1C:

DUE IN PART TO MISCOMMUNICATION AND LACK OF UNDERSTANDING OF REQUIREMENTS, THE ORGANIZATION DID NOT FULLY COMPLY WITH THE BACKUP WITHHOLDING RULES FOR ALL GAMING ACTIVITIES IN 2017 NOR DID IT PROVIDE FORMS W-2G TO ALL WINNERS. GAMING ACTIVITIES WERE CONDUCTED BY AFFILIATE TROOPS AND WERE NOT DIRECTLY OVERSEEN BY THE ORGANIZATION'S STAFF. THE ORGANIZATION'S STAFF LEARNED OF THE RULES AFTER THE PRIZES WERE ALREADY AWARDED TO THE WINNERS BY AFFILIATE TROOPS. THE ORGANIZATION HAS PROVIDED INSTRUCTIONS TO THE AFFILIATE TROOPS FOR PROPER WITHHOLDING AND REPORTING FOR GAMING ACTIVITIES IN 2018.

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION HAS ACTIVE AND RETIRED MEMBERS. ACTIVE MEMBER DUES ARE COLLECTED THROUGH A BI-WEEKLY PAYROLL DEDUCTION, AND RETIRED MEMBER DUES ARE COLLECTED THROUGH A MONTHLY PAYROLL DEDUCTION.

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

THE ORGANIZATION'S MEMBERS ELECT MEMBERS OF THE GOVERNING BODY EVERY TWO YEARS.

FORM 990, PART VI, SECTION B, LINE 11B

FORM 990 IS REVIEWED BY THE LOUISIANA STATE TROOPERS ASSOCIATION FINANCE COMMITTEE, WHICH CONSISTS OF FOUR BOARD MEMBERS, PRESIDENT, TREASURER, AND EXECUTIVE DIRECTOR OF THE ASSOCIATION. THE REVIEW OF FORM 990 OCCURS BEFORE THE DUE DATE SO THAT ANY CORRECTIONS CAN BE MADE AND QUESTIONS CAN BE RESOLVED. THE YEAR-END AUDITED FINANCIAL STATEMENTS ARE USED IN REVIEW OF FORM 990. COPIES OF FORM 990 ARE RETAINED IN THE BATON ROUGE OFFICE OF THE LOUISIANA STATE TROOPERS ASSOCIATION AND ARE CONSIDERED PUBLIC INFORMATION AND MAY BE DISTRIBUTED OR COPIED UPON REQUEST.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE GOVERNING BODY. ALL MEMBERS OF THE GOVERNING BODY ARE INDEPENDENT OF THE EXECUTIVE DIRECTOR. ALL DELIBERATIONS AND DECISIONS OF THE GOVERNING BODY ARE DOCUMENTED AND RECORDED IN THE ASSOCIATION'S RECORDS. COMPENSATION OF KEY OFFICERS IS DETERMINED AND APPROVED IN THE BUDGET BY INDEPENDENT MEMBERS OF THE GOVERNING BODY.

FORM 990, PART VI, SECTION C, LINE 18

THE ORGANIZATION MAKES ITS FORM 990 AND FORM 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.

FORM 990, PART VI, SECTION C, LINE 19

INFORMATION IS AVAILABLE UPON REQUEST BY CONTACTING THE ADMINISTRATIVE OFFICE OF THE ORGANIZATION.

FORM 990, PART XI, LINE 9:

ROUNDING 1.

FORM 990, PART XII, LINE 2C:

THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEARS.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2017

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