Louisiana State Firemens Association

Nonprofit profile at a glance

EIN
720548383
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Eunice, LA, USA
Phone
3375802510
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$388,474
Expenses
$291,783
Assets
$804,624
Liabilities
$1,452

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Timothy Crockett (Immediate Past President)
  • William Parker (President)
  • Mark Treadway (1st Vice President)
  • Sonny Coffey (2nd Vice President)

Highest reported compensation

  • Dwayne Thevis (Secretary): $14,400 total reported compensation
  • Michael Labruzza (Treasurer): $9,000 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 association is constantly working to promote the best interest of all firemen in the State of Louisiana, as to new measures concerning firemen, promoting better training, acquiring new memberships, exchanging ideas, keeping abreast of new training techniques, bringing in new programs and trying to establish harmony in the fire service.

What it reported doing in 2024

Organizations activities are all for the purposes of saving life and property.

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

SUPPORTED - A large share of available resources goes toward mission work and 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: 71
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 86.4%; rating input score 86
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.76; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 21.2% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 3.3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 86.4% of spending went to programs
  • Governance: 0 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $252K in reported program spending
  • Leadership: top reported pay $14K · 14 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

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 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.