Louisiana High School Athletic Association

Nonprofit profile at a glance

EIN
720513180
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Baton Rouge, LA, USA
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$3,331,069
Expenses
$3,316,518
Assets
$6,314,730
Liabilities
$582,475

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

Leadership & pay

33 people listed

Executive titles in this filing

  • Eddie Bonine (Executive Director)
  • Lee Sanders (Assistant Executive Director)
  • Michael Frederico (Assistant Executive Director)
  • Karen Hoyt (Assistant Executive Director)
  • Adam Macdowell (Assistant Executive Director)

Highest reported compensation

  • Eddie Bonine (Executive Director): $192,221 total reported compensation
  • Lee Sanders (Assistant Executive Director): $133,886 total reported compensation
  • Michael Frederico (Assistant Executive Director): $132,902 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 promote, regulate, and direct interscholastic athletic activities of Louisiana high schools.

What it reported doing in 2024

Administration of all athletic programs and a drug education program relative to athletics of member schools in the state of Louisiana.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 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: 17
  • Transparency & Controls: 60
  • Accountability: 72
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18%; rating input score 18
  • Program expense ratio: 18.6%; rating input score 19
  • Fundraising efficiency: $3.29 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.4%; rating input score 35; 35th percentile among comparable filings
  • Total-asset coverage ratio: 1.9; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 23.2%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 18% of revenue deployed · 18.6% of spending went to programs
  • Governance: 27 of 27 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $617K in reported program spending
  • Leadership: top reported pay $192K · 33 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 18/100.
  • High — Financial Efficiency: Program expense ratio scored 19/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Moderate — Sustainability: Operating margin scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.