Louisiana Federation of Teachers AFT Local 80169

Nonprofit profile at a glance

EIN
720627808
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Baton Rouge, LA, USA
Phone
2259231037
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,274,336
Expenses
$2,258,731
Assets
$3,016,810
Liabilities
$485,099

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Larry Carter (President)

Highest reported compensation

  • Larry Carter (President): $118,885 total reported compensation
  • Marcus Fortenot (Executive Dir.): $88,502 total reported compensation
  • Teri Johnson (Treasurer): $5,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To act as a collective bargaining agent; to seek optimum working conditions; to provide members with representation and due process; to provide liaison between teachers and administrators and school committee; to promote professionalism among members.

What it reported doing in 2023

Representation and organizing members.

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 90
  • Accountability: 71
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52%; rating input score 52
  • Program expense ratio: 51%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 90.5%; rating input score 90; 21st percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.7%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 9.4%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 25.7% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 52% of revenue deployed · 51% of spending went to programs
  • Governance: 19 of 21 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $119K · 3 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2009 to 2023
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 52/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.