Louisiana Association for Health Physical Education Recreation and Dance

Nonprofit profile at a glance

EIN
273214294
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
Baton Rouge, LA, USA
Phone
2252478397
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$120,797
Expenses
$124,243
Assets
$613,868
Liabilities
$831

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • Kerri Lee (President)
  • Jamie Tanner (President Elect)

People named in this filing

  • Tracy Taylor (VP Health elect)
  • Christina Courtney (VP PE Elect)
  • Lynn Williamson (Executive Dir.)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advance professions of HPERD in schools/communities

What it reported doing in 2025

Annual Convention- professional meeting to enhanace field of health, physical education, recreation and dance in LA schools & communities; over 65 programs and presentations and 24 exhibitors providing inservice education to teachers & other HPERD professionals in the Association; benefitted 500+ members

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
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

MIXED - The filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 51
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.2%; rating input score 61
  • Program expense ratio: 71.3%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: -2.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 4.94; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -1.8% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 61.2% of revenue deployed · 71.3% of spending went to programs
  • Governance: 0 of 17 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $89K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.