﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-08T11:54:41-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>721205034</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JPL Financial Services Inc</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9125 Walker Rd</AddressLine1Txt>
        <CityNm>Shreveport</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>71118</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>721492988</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE MUNICIPAL AUDITORIUM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3182209434</PhoneNum>
      <USAddress>
        <AddressLine1Txt>705 ELVIS PRESLEY AVE</AddressLine1Txt>
        <CityNm>SHREVEPORT</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>71101</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Larry Porter</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-07-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J Larry Porter</PreparerPersonNm>
      <PTIN>P00771082</PTIN>
      <PhoneNum>3186879099</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="TransfersPersonalBenefitsContr IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>0</TotalRevenueAmt>
      <NetAssetsOrFundBalancesBOYAmt>45066</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>45066</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>12670</BOYAmt>
        <EOYAmt>12670</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>33001</BOYAmt>
        <EOYAmt>33001</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>45671</BOYAmt>
        <EOYAmt>45671</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>605</BOYAmt>
        <EOYAmt>605</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>45066</BOYAmt>
        <EOYAmt>45066</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To maintain and operate a Museum in the Shreveport Municipal Auditorium. The Museum has been established to promote the history of musical performances and artists who have appeared at the Historic Municipal Auditorium.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>In 2009 the Board voted to terminate the agreement with the City of Shreveport to manage the City owned building, effective July 1, 2009. Management of the Building included Rental, Maintenance, and staffing the building for events.Since 2009 the board has focused its attention solely to the maintenance of the museum displays and providing all volunteer staffing for museum tours.Tour groups included local elementary and middle school students, local residents, and individuals from around the world.In 2014 the museum was closed during repairs to the Municipal Auditorium. The board is in the process of reopening the museum as soon as an agreement can be reached between the City of Shreveport, the owner of the auditorium, SMG, the company now operating the facility and our board. Our expectation is that we will come to an agreement in 2025. In the meantime the organization continues to hold the museum displays in storage.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Larry Porter</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Louise Burton</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Janie Landry</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>J LARRY PORTER CPA</PersonNm>
        <USAddress>
          <AddressLine1Txt>9125 WALKER RD</AddressLine1Txt>
          <CityNm>SHREVEPORT</CityNm>
          <StateAbbreviationCd>LA</StateAbbreviationCd>
          <ZIPCd>71118</ZIPCd>
        </USAddress>
        <PhoneNum>3186879099</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="24020490" softwareVersionNum="2024v5.2">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>50</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <TotalAmt>0</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <TaxRevLeviedOrgnztnlBnft509Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft509Grp>
      <GovtFurnSrvcFcltsVl509Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>50</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <PublicSupportTotal509Amt>50</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus3YearsAmt>50</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>50</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>0.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Furniture and Fixtures - Beginning $28958 Furniture and Fixtures - Ending $28958</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Receivable - Beginning $2104 Accounts Receivable - Ending $2104</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1010</FormAndLineReferenceDesc>
        <ExplanationTxt>Inventories - Beginning $1939 Inventories - Ending $1939</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $605 Accounts Payable and Accrued Expenses - Ending $605</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>