2025-08-11T15:45:01-05:00 2024-09-30 630721243 BORLAND BENEFIELD PC 800 SHADES CREEK PARKWAY STE 875 BIRMINGHAM AL 35209 990 2023-10-01 884336392 LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION LAKE 2053137400 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 JOHN D KEMP PRESIDENT AND CEO 2053137400 2025-07-21 1 0 CLIF DANIEL CPA P01366450 2058027212 2025-07-21 2023 2025-03-06 01:10:19Z JOHN D KEMP 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 798036 0 X WWW.LAKESHORE.ORG X 2022 AL THE MISSION OF LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION (LNASO) SHALL BE TO ENABLE UNITED STATES ATHLETES TO ACHIEVE SUSTAINED COMPETITIVE EXCELLENCE IN OLYMPIC, PARALYMPIC, PAN AMERICAN, AND PARAPAN AMERICAN COMPETITION AND TO PROMOTE AND GROW THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA, AND OTHER SPORTS AS CERTIFIED BY THE UNITED STATED OLYMPIC AND PARALYMPIC COMMITTEE. 12 12 0 12 0 0 496846 796390 0 0 0 0 0 1646 496846 798036 0 0 0 0 0 112608 0 0 0 440119 697339 440119 809947 56727 -11911 79523 85188 22796 40372 56727 44816 X THE MISSION OF THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION SHALL BE TO ENABLE UNITED STATES ATHLETES TO ACHIEVE SUSTAINED COMPETITIVE EXCELLENCE IN OLYMPIC, PARALYMPIC, PAN AMERICAN, AND PARAPAN AMERICAN COMPETITION AND TO PROMOTE AND GROW THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA AND OTHER SPORTS AS CERTIFIED BY THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE. 0 0 532133 1646 THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION (LNASO) WAS CREATED AS A SUBSIDIARY OF LAKESHORE FOUNDATION TO SERVE AS THE NATIONAL GOVERNING BODY (NGB) FOR THE SPORTS OF WHEELCHAIR RUGBY, BOCCIA AND POTENTIAL OTHER SPORTS IN THE FUTURE UNDER AGREEMENT WITH THE UNITED STATES OLYMPIC AND PARALYMPIC COMMITTEE (USOPC). FOR BOTH SPORTS, LNASO MANAGES THE NATIONAL TEAM NOT THE DOMESTIC LEAGUE SYSTEM.THE UNITED STATES HAS FIELDED THE MOST SUCCESSFUL NATIONAL TEAM IN WHEELCHAIR RUGBY SINCE ITS OFFICIAL INCLUSION IN THE PARALYMPIC GAMES. THE 2024 NATIONAL TEAM MEMBERS HAIL FROM ACROSS THE COUNTRY AND COME TOGETHER MONTHLY FOR CAMPS OR COMPETITIONS. AS THE NGB, LNASO IS RESPONSIBLE FOR THE ADMINISTRATION, COMPLIANCE, SUPPORT FOR HIGH PERFORMANCE AND LONG-RANGE PLANNING. THE MAJORITY OF CAMPS ARE HOSTED AT THE LAKESHORE U.S. OLYMPIC AND PARALYMPIC TRAINING SITE IN BIRMINGHAM, ALABAMA. 2024 WAS A BUSY SEASON FOR THE SQUAD WITH FOUR INTERNATIONAL COMPETITIONS INCLUDING THE PARALYMPIC GAMES PARIS 2024. WHEELCHAIR RUGBY COMPETED IN FRONT OF SOLD-OUT CROWDS IN PARIS WITH MORE THAN 85,000 FANS ACROSS THE FIVE DAYS OF COMPETITION. THE U.S. WAS ABLE TO BRING HOME THE SILVER MEDAL FROM THE GAMES CONTINUING THE STREAK OF BEING ON THE MEDAL STAND IN EVERY PARALYMPIC GAMES SINCE 2000. LNASO RECEIVED DONATED PHOTOGRAPHY SERVICES FOR THE WHEELCHAIR RUGBY TEAM IN THE CURRENT YEAR. TOTAL VALUE OF THE SERVICES RECEIVED IS $6,184 WHICH IS NOT REFLECTED IN THE FINANCIAL STATEMENTS OF THE FORM 990. 277814 BOCCIA UNITED STATES (BUS) HAS BEEN FORMED TO FOCUS ON PUTTING TOGETHER A PODIUM POTENTIAL PROGRAM FOR THE LA2028 GAMES. BUS NOW HAS BOTH A NATIONAL AND DEVELOPMENT TEAM AND HOSTS A VARIETY OF EDUCATION AND DEVELOPMENT CLINICS NATIONWIDE TO INVOLVE MORE ATHLETES IN THE SPORT OF BOCCIA. BUS ATHLETES COMPETE ON BEHALF OF THE UNITED STATES IN COMPETITIONS ACROSS THE GLOBE. AS IS THE CASE WITH WHEELCHAIR RUGBY, AS THE NGB, LNASO IS RESPONSIBLE FOR THE ADMINISTRATION, COMPLIANCE, SUPPORT FOR HIGH PERFORMANCE AND LONG-RANGE PLANNING. THE MAJORITY OF CAMPS ARE HOSTED AT THE LAKESHORE US OLYMPIC AND PARALYMPIC TRAINING SITE IN BIRMINGHAM, ALABAMA. 809947 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 14 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X CATHY MILLER CPA 2053137413 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 WILLIAM E HORTON DIRECTOR AND CHAIRMAN 0.10 0.87 X X 0 0 0 WALTER M BEALE JR DIRECTOR 0.10 0.68 X 0 0 0 LEE FREDETTE DIRECTOR 0.10 X 0 0 0 NOAH GALLOWAY DIRECTOR 0.10 X 0 0 0 PATRICK PARKES DIRECTOR 0.10 X 0 0 0 GRAHAM SISSON JR DIRECTOR 0.10 0.87 X 0 0 0 ALLISON STEPHENS DIRECTOR 0.10 0.48 X 0 0 0 NICK TAYLOR DIRECTOR 0.10 X 0 0 0 JOEL WELKER DIRECTOR 0.10 0.68 X 0 0 0 JOHN D KEMP DIRECTOR 0.10 40.00 X X 0 342660 24357 CATHY MILLER DIRECTOR AND TREASURER 0.10 40.00 X X 0 241904 21206 JEN ALLRED DIRECTOR AND SECRETARY 0.10 40.00 X X 0 196139 15364 AMY RAUWORTH CHIEF RESEARCH & INNOVATION OFFICER 0.10 40.00 X 0 181397 19201 DEBBIE SMITH DIRECTOR OF HUMAN RESOURCE 0.10 40.00 X 0 129037 5325 KORHAN ALTIPARMAK CONTROLLER 0.10 40.00 X 0 112361 5355 CAROL KUTIK DIRECTOR OF FITNESS & HEAL 0.10 40.00 X 0 104673 4275 0 1308171 95083 0 0 1 0 0 327683 468707 796390 APPAREL SALE ROYALTIES 459900 1646 1646 1646 798036 1646 0 0 X 22934 22934 71239 71239 2130 2130 9773 9773 6532 6532 3078 3078 239364 239364 8424 8424 24660 24660 48 48 235975 235975 15833 15833 OTHER 166516 166516 MINOR EQUIPMENT 1804 1804 REPAIRS & MAINTENANCE 1637 1637 809947 809947 0 0 43907 60795 35616 24393 79523 85188 22796 38579 0 1793 22796 40372 X 44816 56727 0 56727 44816 79523 85188 -11911 0 X X 0 1 X 1 0 X 496846 796390 1293236 496846 796390 1293236 1293236 1293236 1646 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 ACCRUED LIABILITIES 1793 1793 X PART X, LINE 2: THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC). THE LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION HAS DETERMINED THAT THEY DO NOT HAVE ANY TAX POSITIONS AT SEPTEMBER 30, 2024, THAT THEY WOULD BE UNABLE TO SUBSTANTIATE. THE TAX RETURN WAS FILED THROUGH THE FISCAL YEAR ENDED SEPTEMBER 30, 2024. 0 0 0 0 0 0 0 0 0 JOHN D KEMP DIRECTOR 0 287365 0 43233 0 12062 0 13200 0 12274 0 368134 0 0 CATHY MILLER DIRECTOR AND TREASURER 0 230936 0 250 0 10718 0 9504 0 12914 0 264322 0 0 JEN ALLRED DIRECTOR AND SECRETARY 0 186635 0 250 0 9254 0 7721 0 8856 0 212716 0 0 AMY RAUWORTH CHIEF RESEARCH & INNOVATION OFFICER 0 174248 0 250 0 6899 0 7499 0 12914 0 201810 0 0 SCHEDULE J ALL EMPLOYEES LISTED ARE EMPLOYEES OF LAKESHORE FOUNDATION, A RELATED ORGANIZATION, AND ALL COMPENSATION IS PAID BY LAKESHORE FOUNDATION. COMPENSATION PROCEDURES ARE IN PLACE FOR LAKESHORE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A LAKESHORE FOUNDATION HAS THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY OF LNASO. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT, CHIEF OPERATING AND FINANCIAL OFFICER, AND CONTROLLER OF THE RELATED ORGANIZATION REVIEW THE RETURN FOR COMPLETENESS AND CORRECTNESS. THE FORM 990 IS PROVIDED TO THE BOARD FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD MEMBERS SIGN THE DISCLOSURE STATEMENT. ACCORDING TO BOARD POLICIES, IF A CONFLICT OF INTEREST IS NOTED, THE BOARD WILL EXAMINE THE UNDERLYING TRANSACTION TO DETERMINE WHETHER IT IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S COMPENSATION OF THE RELATED ORGANIZATION IS BASED ON THE RESULTS OF AN OUTSIDE COMPENSATION REVIEW. COMPENSATION PROCEDURES ARE IN PLACE FOR LAKESHORE FOUNDATION AND ARE DISCLOSED ON ITS FORM 990. FORM 990, PART VI, SECTION C, LINE 18 LAKESHORE NATIONAL ADAPTED SPORTS ORGANIZATION'S AUDITED FINANCIAL STATEMENTS AND 990 TAX RETURN ARE AVAILABLE FOR PUBLIC VIEW ON LAKESHORE FOUNDATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 ALL WRITTEN REQUESTS TO REVIEW THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ACTED UPON ON A CASE BY CASE BASIS. FORM 990, PART IX, LINE 11G PROGRAM SERVICE EXPENSE RELATED TO FEES PAID TO COACHES, TEAM STAFF, & REFS: PROGRAM SERVICE EXPENSES 239,364. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,364. PART XII, LINE 2C THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT. LAKESHORE FOUNDATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 630288847 PROVIDING SPORT & RECREATION PROGRAMS FOR PEOPLE WITH DISABILITIES AL 501(C)(3) LINE 7 N/A 0 LAKESHORE SUPPORT ORGANIZATION 4000 RIDGEWAY DRIVE BIRMINGHAM AL 35209 260731767 SUPPORT LAKESHORE FOUNDATION THROUGH INVESTMENT ACTIVITY AL 501(C)(3) LINE 12A, I LAKESHORE FOUNDATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LAKESHORE FOUNDATION C 327683 CASH CONTRIBUTED