Civic Intelligence

Louisiana Insurance Guaranty Association

EIN 72-0889235 • 501(c)6 • Baton Rouge, LA

View Organization Page

Profile

NONE

2142 Quail Run DriveBaton Rouge, LA 70808-4126

www.laiga.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

1.56x

Higher debt load relative to assets than 99% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

2.69x

Higher debt load relative to revenue than 82% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Net Margin

36th percentile

0.8%

Higher net margin than 36% of similar nonprofits.

$250M-$1B nonprofits • Source year 2024

Top Officer Pay

20th percentile

$292,886

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

$250M-$1B nonprofits • Source year 2024

Asset Growth

25th percentile

0.5%

Faster asset growth than 25% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

4.5%

Faster revenue growth than 33% of similar nonprofits.

$250M-$1B nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$383,685,518

Up $1,835,928 (+0.5%) from 2023

Liabilities

Flat

$600,000,709

Flat from 2023

Net Assets

Up

-$216,315,191

Up $1,835,928 (+0.8%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin36th percentile

Revenue

Up

$222,880,537

Up $9,513,436 (+4.5%) from 2023

Expenses

Down

$221,046,738

Down $118,903,167 (-35%) from 2023

Net Income

Up

$1,833,799

Up $128,416,603 (+101%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0B$500M$0-$500MAssets 2010: $215,648,926Liabilities 2010: $0Net Assets 2010: $215,648,9262010Assets 2011: $232,960,844Liabilities 2011: $0Net Assets 2011: $232,960,8442011Assets 2012: $234,425,929Liabilities 2012: $302,505Net Assets 2012: $234,123,4242012Assets 2013: $228,661,131Liabilities 2013: $0Net Assets 2013: $228,661,1312013Assets 2014: $230,210,674Liabilities 2014: $80,365Net Assets 2014: $230,130,3092014Assets 2015: $148,940,373Liabilities 2015: $0Net Assets 2015: $148,940,3732015Assets 2016: $144,089,695Liabilities 2016: $0Net Assets 2016: $144,089,6952016Assets 2017: $142,846,179Liabilities 2017: $0Net Assets 2017: $142,846,1792017Assets 2018: $148,286,729Liabilities 2018: $0Net Assets 2018: $148,286,7292018Assets 2019: $146,301,870Liabilities 2019: $112,633Net Assets 2019: $146,189,2372019Assets 2020: $147,811,398Liabilities 2020: $0Net Assets 2020: $147,811,3982020Assets 2021: $107,866,753Liabilities 2021: $23,726,854Net Assets 2021: $84,139,8992021Assets 2022: $508,430,962Liabilities 2022: $600,000,709Net Assets 2022: -$91,569,7472022Assets 2023: $381,849,590Liabilities 2023: $600,000,709Net Assets 2023: -$218,151,1192023Assets 2024: $383,685,518Liabilities 2024: $600,000,709Net Assets 2024: -$216,315,1912024

Highlighted filing

2024

Assets$383,685,518
Liabilities$600,000,709
Net Assets-$216,315,191
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600M$400M$200M$0-$200MExpenses 2010: $11,156,3642010Revenue 2011: $24,059,186Expenses 2011: $6,747,268Net Income 2011: $17,311,9182011Expenses 2012: $8,967,0502012Revenue 2013: $5,637,443Expenses 2013: $11,099,219Net Income 2013: -$5,461,7762013Revenue 2014: $12,734,440Expenses 2014: $11,261,267Net Income 2014: $1,473,1732014Revenue 2015: $4,420,579Expenses 2015: $85,587,002Net Income 2015: -$81,166,4232015Revenue 2016: $7,838,991Expenses 2016: $12,718,006Net Income 2016: -$4,879,0152016Revenue 2017: $16,422,423Expenses 2017: $17,664,408Net Income 2017: -$1,241,9852017Revenue 2018: $18,965,221Expenses 2018: $13,525,144Net Income 2018: $5,440,0772018Revenue 2019: $8,074,522Expenses 2019: $10,171,713Net Income 2019: -$2,097,1912019Revenue 2020: $10,337,133Expenses 2020: $8,714,841Net Income 2020: $1,622,2922020Revenue 2021: $14,540,897Expenses 2021: $78,212,431Net Income 2021: -$63,671,5342021Revenue 2022: $286,761,854Expenses 2022: $462,470,125Net Income 2022: -$175,708,2712022Revenue 2023: $213,367,101Expenses 2023: $339,949,905Net Income 2023: -$126,582,8042023Revenue 2024: $222,880,537Expenses 2024: $221,046,738Net Income 2024: $1,833,7992024

Highlighted filing

2024

Revenue$222,880,537
Expenses$221,046,738
Net Income$1,833,799
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$383,685,518
Liabilities
$600,000,709
Net assets
-$216,315,191
Revenue
$222,880,537
Expenses
$221,046,738
Net income
$1,833,799
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$384$600$216$223$221$1.83
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$382$600$218$213$340$127
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$508$600$91.6$287$462$176
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$108$23.7$84.1$14.5$78.2$63.7
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$148$0.00$148$10.3$8.71$1.62
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$146$0.11$146$8.07$10.2$2.10
2018Detailed filing. Detailed filing data is available for this year.$148$0.00$148$19.0$13.5$5.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$143$0.00$143$16.4$17.7$1.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$144$0.00$144$7.84$12.7$4.88
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$149$0.00$149$4.42$85.6$81.2
2014Detailed filing. Detailed filing data is available for this year.$230$0.08$230$12.7$11.3$1.47
2013Detailed filing. Detailed filing data is available for this year.$229$0.00$229$5.64$11.1$5.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$234$0.30$234$8.97
2011Summary only. Only limited summary data is available for this year.$233$0.00$233$24.1$6.75$17.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$216$0.00$216$11.2
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 8, 2019
Return Version
2018v3.1
Gross Receipts
$21,122,512
Mission and Program Overview

Mission

NONE

Liga is an organization created by the insurance guaranty act (la. R.s. 1375-1394) to pay for the claims of insolvent member insurance companies. Funds are provided for the payment of the claims by the assessment of the remaining member insurance companies. All admitted insurance companies doing business in louisiana are required to be members of the association (excluding certain lines of business excluded by statute).

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$142,846,179$148,286,729▲ $5,440,550
Investments in Publicly Traded Securities$140,293,640$139,718,602▼ $575,038
Cash and Non-Interest-Bearing Accounts$2,552,539$8,568,127▲ $6,015,588
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$142,846,179$148,286,729▲ $5,440,550
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$142,846,179$148,286,729▲ $5,440,550
Total Liabilities and Net Assets / Fund Balance$142,846,179$148,286,729▲ $5,440,550
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John WellsLiga DirectorFT$160,729$17,805$178,534
Gerry CoryellClaims ManagerFT$110,034$7,179$117,213

Board Members and Trustees

NameTitle
Cindy BetzDirector
Denis HusersDirector
John HawieDirector
Noel J Bunol IvDirector
Tom MccormickDirector
William D Hughes IiiDirector
Michael T GrayBd Chariman
Markham R McknightBd Treasurer
Stephen SchremppSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Hailey Macnamara Hall Larmann And PapLegal ServicesPO BOX 8288, Metairie, LA 70001$918,240
Milling Benson Woodard LLPLegal Services445 NORTH BLVD 200, Baton Rouge, LA 70802$524,749
Courington Kiefer & SommersLegal Services616 GIROD STREET, New Orleans, LA 70130$369,392
Corporate Pharmacy ServicesPharmacy Benefit Manager319 BROAD STREET, Gadsden, AL 35901$318,652
Christovich And KearneyLegal Services601 POYDRAS ST 2300, New Orleans, LA 70130$243,887
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$172,225
Other Revenue
$18,792,996
Change in Net Assets
$5,440,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,965,221
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$473
Total Revenue per Audited Statements
$18,965,694
Total Revenue per Form 990
$18,965,221
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,310,255
Salaries, Compensation, and Employee Benefits$1,066,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$11,148,007
Other Salaries and Wages---$732,008
Information Technology---$393,085
Current Officers, Directors, Trustees, and Key Employees---$160,729
All Other Expenses---$129,556
Other Employee Benefits---$107,596
Other Expenses---$97,670
Payroll Taxes---$66,549
Fees for Services Legal---$51,438
Travel---$25,149
Fees for Services Accounting---$22,200
Insurance---$20,968
Office Expenses---$6,759
Conferences and Meetings---$5,632
Advertising---$1,454
Total Functional Expenses$0$0$0$13,525,144

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,525,144
Total Expenses per Audited Statements$13,525,144
Total Expenses per Form 990$13,525,144
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The association has member insurance companies as defined by la statute”

Form 990, Part VI, Section A, Line 7A

“There are nine board members, four voted by member elections staggered over three years, one member company representative appointed by a local trade organization, and four appointed by elected government officials.”

Form 990, Part VI, Section B, Line 11B

“The board is given audited statements and the annual report which are the basis for and used in the filling of the 990.”

Form 990, Part VI, Section B, Line 12C

“They are required to disclose interest twice. The commissioner demands a statement annually as does the louisiana board of ethics/la ethics commission.”

Form 990, Part VI, Section B, Line 15

“Personnel committee of board of directors determines the officer's salaries.”

Form 990, Part VI, Section C, Line 19

“Financial statements are published on the internet site as part of our annual report. The plan of operation and policies and procedures are available upon request.”

Filing and Contact Details

Filer

Filer Name
Louisiana Insurance Guaranty Association
EIN
72-0889235
Phone
2252914775
Address
2142 QUAIL RUN DRIVE, BATON ROUGE, LA 70808-4126

Signing Officer

Name
John Wells
Title
Principal Officer
Phone
2252914775
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Wells
Formed
1971
Legal Domicile
La
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
9

Preparer

Firm
Postlethwaite & Netterville
Address
8550 UNITED PLAZA BLVD SUITE 1001, BATON ROUGE, LA 70809
Preparer
Ralph Stephens
Phone
2259224600
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Ordinary business income 473.”

Form 990, Part XII, Line 2C

“No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income taxes under internal revenue code section 501c6; therefore, no provision for income taxes has been made. The association recognizes the effect of uncertain income tax positions only if the positions are more likely than not of being sustained. Recognized income tax positions are recorded at the largest amount that is greater than 50% likely of being realized. Changes in the recognition or measurement are reflected in the period in which the change in judgment occurs. The association has evaluated its position regarding the accounting for uncertain income tax positions and does not believe that it has any material uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Ordinary business income 473.”

Raw XML AppendixShowing 400 of 430 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LIGA IS AN ORGANIZATION CREATED BY THE INSURANCE GUARANTY ACT (LA. R.S. 1375-1394) TO PAY FOR THE CLAIMS OF INSOLVENT MEMBER INSURANCE COMPANIES. FUNDS ARE PROVIDED FOR THE PAYMENT OF THE CLAIMS BY THE ASSESSMENT OF THE REMAINING MEMBER INSURANCE COMPANIES. ALL ADMITTED INSURANCE COMPANIES DOING BUSINESS IN LOUISIANA ARE REQUIRED TO BE MEMBERS OF THE ASSOCIATION (EXCLUDING CERTAIN LINES OF BUSINESS EXCLUDED BY STATUTE).
IRS990/AdvertisingGrp/TotalAmt01454
IRS990/AllOtherExpensesGrp/TotalAmt0129556
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt011148007
IRS990/BooksInCareOfDetail/PersonNm0JOHN WELLS
IRS990/BooksInCareOfDetail/PhoneNum02257571688
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02142 QUAIL RUN
IRS990/BooksInCareOfDetail/USAddress/CityNm0BATON ROUGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd070808
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt02552539
IRS990/CashNonInterestBearingGrp/EOYAmt08568127
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0160729
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt05632
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0918240
IRS990/ContractorCompensationGrp/CompensationAmt1524749
IRS990/ContractorCompensationGrp/CompensationAmt2369392
IRS990/ContractorCompensationGrp/CompensationAmt3318652
IRS990/ContractorCompensationGrp/CompensationAmt4243887
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO BOX 8288
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1445 NORTH BLVD 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2616 GIROD STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3319 BROAD STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4601 POYDRAS ST 2300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0METAIRIE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1BATON ROUGE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2NEW ORLEANS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3GADSDEN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4NEW ORLEANS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3AL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4LA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd070001
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd170802
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd270130
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd335901
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd470130
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0HAILEY MACNAMARA HALL LARMANN AND PAP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1MILLING BENSON WOODARD LLP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2COURINGTON KIEFER & SOMMERS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3CORPORATE PHARMACY SERVICES
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4CHRISTOVICH AND KEARNEY
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc1LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc2LEGAL SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc3PHARMACY BENEFIT MANAGER
IRS990/ContractorCompensationGrp/ServicesDesc4LEGAL SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt011148007
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0172225
IRS990/CYOtherExpensesAmt01310255
IRS990/CYOtherRevenueAmt018792996
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt05440077
IRS990/CYSalariesCompEmpBnftPaidAmt01066882
IRS990/CYTotalExpensesAmt013525144
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt018965221
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0LIGA SERVES AS A SAFETY NET FOR LOUISIANA INSURANCE POLICYHOLDERS. IN 2017 LIGA PAID APPROXIMATELY $12.45 MILLION TO POLICYHOLDERS AND THIRD PARTY CLAIMANTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt022200
IRS990/FeesForServicesLegalGrp/TotalAmt051438
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt717805
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt107179
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN HAWIE
IRS990/Form990PartVIISectionAGrp/PersonNm1DENIS HUSERS
IRS990/Form990PartVIISectionAGrp/PersonNm2TOM MCCORMICK
IRS990/Form990PartVIISectionAGrp/PersonNm3MARKHAM R MCKNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL T GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM D HUGHES III
IRS990/Form990PartVIISectionAGrp/PersonNm6NOEL J BUNOL IV
IRS990/Form990PartVIISectionAGrp/PersonNm7JOHN WELLS
IRS990/Form990PartVIISectionAGrp/PersonNm8CINDY BETZ
IRS990/Form990PartVIISectionAGrp/PersonNm9STEPHEN SCHREMPP
IRS990/Form990PartVIISectionAGrp/PersonNm10GERRY CORYELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7160729
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10110034
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BD CHARIMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7LIGA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt10CLAIMS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-2157291
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt021122512
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0393085
IRS990/InsuranceGrp/TotalAmt020968
IRS990/InvestmentIncomeGrp/ExclusionAmt02329516
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02329516
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0140293640
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0139718602
IRS990/IRPDocumentCnt0387
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0LA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02157291
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0142846179
IRS990/NetAssetsOrFundBalancesEOYAmt0148286729
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2157291
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2157291
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt06759
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0473
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0107596
IRS990/OtherExpensesGrp/Desc0OUTSIDE CLAIMS
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2OTHER CLAIMS HANDLING
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt0215348
IRS990/OtherExpensesGrp/TotalAmt1198166
IRS990/OtherExpensesGrp/TotalAmt2142830
IRS990/OtherExpensesGrp/TotalAmt397670
IRS990/OtherRevenueMiscGrp/BusinessCd0524298
IRS990/OtherRevenueMiscGrp/BusinessCd1524298
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0LIQUIDATION DISTRIBUTION
IRS990/OtherRevenueMiscGrp/Desc1RESTITUTION
IRS990/OtherRevenueMiscGrp/Desc2ORDINARY BUSINESS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018792751
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1718
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2-473
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018792751
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1718
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2-473
IRS990/OtherRevenueTotalAmt018792996
IRS990/OtherSalariesAndWagesGrp/TotalAmt0732008
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt066549
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN WELLS
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt015278610
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-1019862
IRS990/PYOtherExpensesAmt01544690
IRS990/PYOtherRevenueAmt017442285
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1241985
IRS990/PYSalariesCompEmpBnftPaidAmt0841108
IRS990/PYTotalExpensesAmt017664408
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016422423
IRS990/ReconcilationRevenueExpnssAmt05440077
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0142846179
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0148286729
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt013525144
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherRevenueAmt0473
IRS990ScheduleD/RevenueNotReportedAmt0473
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt018965221
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501C6; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE. THE ASSOCIATION RECOGNIZES THE EFFECT OF UNCERTAIN INCOME TAX POSITIONS ONLY IF THE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE RECORDED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN THE RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGMENT OCCURS. THE ASSOCIATION HAS EVALUATED ITS POSITION REGARDING THE ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS AND DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ORDINARY BUSINESS INCOME 473.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt013525144
IRS990ScheduleD/TotalRevenuePerForm990Amt018965221
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018965694
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013525144
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160729
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08036
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt09769
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN WELLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0LIGA DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0178534
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBER INSURANCE COMPANIES AS DEFINED BY LA STATUTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NINE BOARD MEMBERS, FOUR VOTED BY MEMBER ELECTIONS STAGGERED OVER THREE YEARS, ONE MEMBER COMPANY REPRESENTATIVE APPOINTED BY A LOCAL TRADE ORGANIZATION, AND FOUR APPOINTED BY ELECTED GOVERNMENT OFFICIALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS GIVEN AUDITED STATEMENTS AND THE ANNUAL REPORT WHICH ARE THE BASIS FOR AND USED IN THE FILLING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THEY ARE REQUIRED TO DISCLOSE INTEREST TWICE. THE COMMISSIONER DEMANDS A STATEMENT ANNUALLY AS DOES THE LOUISIANA BOARD OF ETHICS/LA ETHICS COMMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERSONNEL COMMITTEE OF BOARD OF DIRECTORS DETERMINES THE OFFICER'S SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS ARE PUBLISHED ON THE INTERNET SITE AS PART OF OUR ANNUAL REPORT. THE PLAN OF OPERATION AND POLICIES AND PROCEDURES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORDINARY BUSINESS INCOME 473.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0142846179
IRS990/TotalAssetsEOYAmt0148286729
IRS990/TotalAssetsGrp/BOYAmt0142846179
IRS990/TotalAssetsGrp/EOYAmt0148286729
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/TotalAmt013525144
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0142846179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0148286729
IRS990/TotalOtherCompensationAmt024984
IRS990/TotalReportableCompFromOrgAmt0270763
IRS990/TotalRevenueGrp/ExclusionAmt0172225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018792996
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt018965221
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0142846179
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148286729
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt025149
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02142 QUAIL RUN DRIVE
IRS990/USAddress/CityNm0BATON ROUGE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd0708084126
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LAIGA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN WELLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL OFFICER

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