The Louisiana Foundation for Agriculture in the Classroom

Nonprofit profile at a glance

EIN
721410786
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2011
Location
Baton Rouge, LA, USA
Phone
2259226200
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Official website

Reported finances

Revenue
$125,894
Expenses
$27,005
Assets
$1,443,770
Liabilities
$174

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

Leadership & pay

24 people listed

Executive titles in this filing

  • JIM HARPER (PRESIDENT (THRU 6-30-24))
  • MARTY WOOLDRIDGE (VICE-PRESIDENT)
  • SCOTT M WIGGERS JR (VICE-PRESIDENT (THRU 6-30-24))
  • RICHARD FONTENOT (VICE-PRESIDENT (THRU 6-30-24); PRESIDENT (7-1-24))
  • BURCH PIERCE (VICE-PRESIDENT (STARTING 7-1-24))
  • AMELIA KENT (VICE-PRESIDENT (STARTING 7-1-24))

Highest reported compensation

  • RICHARD FONTENOT (VICE-PRESIDENT (THRU 6-30-24); PRESIDENT (7-1-24)): $32,450 total reported compensation
  • JIM HARPER (PRESIDENT (THRU 6-30-24)): $23,100 total reported compensation
  • MARTY WOOLDRIDGE (VICE-PRESIDENT): $3,100 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 foundation for agriculture in the classroom's purpose is to provide agricultural education to grade school students in various schools within the state of Louisiana.

What it reported doing in 2024

Each year, la aitc host a series of teacher workshops across the state to provide educators with materialneeded to integrate agriculture into their existing curriculum. Lesson plans correlated to the Louisiana studentstandards, hands-on activities, new resources and ideas are all provided at the comprehensive seminars. Eight electronic issues of our sow, grow and know educator newsletter were developed and distributed to1,200 classroom teachers. We continue with our outstanding teacher award. The winning teacher receives an expense paid trip to the national aitc conference, $500 award, and an ipad.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 32
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.3%; rating input score 22
  • Program expense ratio: 58.8%; rating input score 59
  • 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: 88.9%; rating input score 89; 24th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 78.5%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 53.46; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 22.3% of revenue deployed · 58.8% of spending went to programs
  • Governance: 16 of 18 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $16K in reported program spending
  • Leadership: top reported pay $32K · 24 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 7 filed related-organization links
  • 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 22/100.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.