Louisiana Assessors' Association

Nonprofit profile at a glance

EIN
726077556
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Baton Rouge, LA, US
Phone
225.928.8886
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,213,196
Expenses
$1,015,555
Assets
$1,208,206
Liabilities
$141,893

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

Leadership & pay

12 people listed

Executive titles in this filing

  • GABE MARCEAUX (PRESIDENT)
  • LUCIEN GAUFF (VICE PRESIDENT)
  • KATHERINE F BERTRAND (EXECUTIVE DIRECTOR)

Highest reported compensation

  • KATHERINE F BERTRAND (EXECUTIVE DIRECTOR): $121,309 total reported compensation

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

Overview

Mission

To provide information of interest to assessors and assessors’ employees and retirees, and to serve the public by offering a resource for locating information on each of the sixty-four assessors in the state.

What it reported doing in 2024

Held seminars to provide continuing education to assessors and their employees in order to improve and upgrade the standards of assessment and promote uniformity in the state of Louisiana with regard to the assessment process

Operating model

Revenue model
Earned-program. 64% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.3%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.7% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $735K in reported program spending
  • Leadership: top reported pay $121K · 12 people listed
  • Highest-paid contractors: 1 contractor listed · $162K reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 3 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.