Louisiana Pediatric Cardiology Foundation

Nonprofit profile at a glance

EIN
721476551
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Baton Rouge, LA, USA
Phone
2257676700
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$291,025
Expenses
$199,041
Assets
$1,364,257
Liabilities
$2,343

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

Leadership & pay

9 people listed

Executive titles in this filing

  • TODD VIATOR (PAST PRESIDENT)
  • RALPH STEPHENS (PRESIDENT)

Highest reported compensation

  • ANGELLE BOURGEOIS (DIRECTOR OF OPERATIONS): $64,708 total reported compensation

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

Overview

Mission

The Louisiana pediatric cardiology foundation (lpcf) is a 501(c)(3) public charity that supports families across south central Louisiana whose children suffer from congenital heart defects and/or heart disease. In addition, lpcf provides free heart screens for high school athletes in an effort to prevent sudden cardiac death.

What it reported doing in 2024

Heart screenings - lpcf offers free heart screens to student athletes in an effort to detect underlying cardiac issues, specifically hypertrophic cardiomyopathy. Lpcf is partnering with multiple high schools in the baton rouge and surrounding areas to screen all those who participate in organized sports at the high school level. Each athlete receives an ekg and echocardiogram, both analyzed by a local pediatric cardiologist.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 44% for direct work, and 56% for grants.

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: 44
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48%; rating input score 48
  • Program expense ratio: 51.8%; rating input score 52
  • 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: 98.8%; rating input score 99; 59th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 31.6%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 6.85; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 32.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -9.4% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 48% of revenue deployed · 51.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $103K in reported program spending
  • Leadership: top reported pay $65K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.