Bayou Regional Arts Council

Nonprofit profile at a glance

EIN
474553554
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2015
Location
Houma, LA, USA
Phone
9855807201
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Arts Council/Agency

Reported finances

Revenue
$316,139
Expenses
$137,495
Assets
$351,334
Liabilities
$32,378

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DEVI GUERRERO (VICE PRESIDENT)

Highest reported compensation

  • EUGENIA ARDOIN (EXEC DIRECTOR): $62,615 total reported compensation
  • WHITNEY LOUPE (COMM DEV COOR): $27,212 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support for artists & program

What it reported doing in 2024

Louisiana decentralized art funding-lpg

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 77
  • Accountability: 5
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 15.7%; rating input score 16
  • Program expense ratio: 36.2%; rating input score 36
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 56.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.56; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 65.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -91.6% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 18.7% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 34.3% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 15.7% of revenue deployed · 36.2% of spending went to programs
  • Governance: 0 of 10 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $142K in reported program spending
  • Leadership: top reported pay $63K · 11 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 36/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.