Civic Intelligence

Louisiana High School Athletic

EIN 72-0513180 • 501(c)3 • Baton Rouge, LA

Profile

To promote, regulate and direct interscholastic athletic activities of louisiana high schools.

12720 Old Hammond HwyBaton Rouge, LA 70816

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$176,621

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

43rd percentile

1.8%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$6,310,621

Up $113,742 (+1.8%) from 2023

Liabilities

Down

$592,917

Down $2,456 (-0.4%) from 2023

Net Assets

Up

$5,717,704

Up $116,198 (+2.1%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin48th percentile

Revenue

Down

$3,134,999

Down $494,581 (-14%) from 2023

Expenses

Up

$3,018,801

Up $331,743 (+12%) from 2023

Net Income

Down

$116,198

Down $826,324 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,750,531Liabilities 2011: $2,800,578Net Assets 2011: $1,949,9532011Assets 2012: $4,908,662Liabilities 2012: $2,798,411Net Assets 2012: $2,110,2512012Assets 2013: $4,783,189Liabilities 2013: $2,672,166Net Assets 2013: $2,111,0232013Assets 2014: $4,842,470Liabilities 2014: $2,694,452Net Assets 2014: $2,148,0182014Assets 2015: $5,028,279Liabilities 2015: $3,142,436Net Assets 2015: $1,885,8432015Assets 2016: $3,363,662Liabilities 2016: $766,838Net Assets 2016: $2,596,8242016Assets 2017: $3,376,852Liabilities 2017: $411,865Net Assets 2017: $2,964,9872017Assets 2018: $3,805,593Liabilities 2018: $452,681Net Assets 2018: $3,352,9122018Assets 2019: $4,187,569Liabilities 2019: $505,191Net Assets 2019: $3,682,3782019Assets 2020: $4,205,513Liabilities 2020: $623,710Net Assets 2020: $3,581,8032020Assets 2021: $5,050,894Liabilities 2021: $925,511Net Assets 2021: $4,125,3832021Assets 2022: $5,046,986Liabilities 2022: $453,607Net Assets 2022: $4,593,3792022Assets 2023: $6,196,879Liabilities 2023: $595,373Net Assets 2023: $5,601,5062023Assets 2024: $6,310,621Liabilities 2024: $592,917Net Assets 2024: $5,717,7042024

Highlighted filing

2024

Assets$6,310,621
Liabilities$592,917
Net Assets$5,717,704
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,702,324Expenses 2011: $2,850,499Net Income 2011: -$148,1752011Expenses 2012: $2,628,5522012Expenses 2013: $3,153,3452013Revenue 2014: $3,200,124Expenses 2014: $3,205,307Net Income 2014: -$5,1832014Revenue 2015: $3,641,502Expenses 2015: $3,918,398Net Income 2015: -$276,8962015Revenue 2016: $3,618,168Expenses 2016: $2,898,249Net Income 2016: $719,9192016Revenue 2017: $3,281,501Expenses 2017: $2,913,338Net Income 2017: $368,1632017Revenue 2018: $3,110,402Expenses 2018: $2,722,477Net Income 2018: $387,9252018Revenue 2019: $4,090,095Expenses 2019: $3,674,229Net Income 2019: $415,8662019Revenue 2020: $2,581,402Expenses 2020: $2,782,290Net Income 2020: -$200,8882020Revenue 2021: $2,796,876Expenses 2021: $2,270,904Net Income 2021: $525,9722021Revenue 2022: $3,117,072Expenses 2022: $2,649,076Net Income 2022: $467,9962022Revenue 2023: $3,629,580Expenses 2023: $2,687,058Net Income 2023: $942,5222023Revenue 2024: $3,134,999Expenses 2024: $3,018,801Net Income 2024: $116,1982024

Highlighted filing

2024

Revenue$3,134,999
Expenses$3,018,801
Net Income$116,198
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$6,310,621
Liabilities
$592,917
Net assets
$5,717,704
Revenue
$3,134,999
Expenses
$3,018,801
Net income
$116,198
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.31$0.59$5.72$3.13$3.02$0.12
2023Summary only. Only limited summary data is available for this year.$6.20$0.60$5.60$3.63$2.69$0.94
2022Summary only. Only limited summary data is available for this year.$5.05$0.45$4.59$3.12$2.65$0.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$0.93$4.13$2.80$2.27$0.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.62$3.58$2.58$2.78$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.51$3.68$4.09$3.67$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.45$3.35$3.11$2.72$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$0.41$2.96$3.28$2.91$0.37
2016Detailed filing. Detailed filing data is available for this year.$3.36$0.77$2.60$3.62$2.90$0.72
2015Detailed filing. Detailed filing data is available for this year.$5.03$3.14$1.89$3.64$3.92$0.28
2014Summary only. Only limited summary data is available for this year.$4.84$2.69$2.15$3.20$3.21$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$2.67$2.11$3.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$2.80$2.11$2.63
2011Summary only. Only limited summary data is available for this year.$4.75$2.80$1.95$2.70$2.85$0.15
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 15, 2022
Return Version
2020v4.0
Gross Receipts
$4,095,964
Mission and Program Overview

Mission

To promote, regulate and direct interscholastic athletic activities of louisiana high schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,594,995$2,558,329▼ $36,666
Cash and Non-Interest-Bearing Accounts$690,776$1,218,029▲ $527,253
Investments in Publicly Traded Securities$807,014$1,091,987▲ $284,973
Accounts Receivable$87,568$153,926▲ $66,358
Prepaid Expenses and Deferred Charges$18,000$21,463▲ $3,463
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,205,513$5,050,894▲ $845,381
Other Assets Total$7,160$7,160→ $0
Liabilities
Other Liabilities$535,793$668,911▲ $133,118
Accounts Payable and Accrued Expenses$84,467$256,600▲ $172,133
Deferred Revenue$3,450--
Total Liabilities$623,710$925,511▲ $301,801
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,712,169$3,238,141▲ $525,972
Net Assets With Donor Restrictions$869,634$887,242▲ $17,608
Total Net Assets Fund Balance$3,581,803$4,125,383▲ $543,580
Total Liabilities and Net Assets / Fund Balance$4,205,513$5,050,894▲ $845,381

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,052,218-$3,052,218
Land$350,000-$350,000
Other Land Buildings$-967,685$1,229,187$261,502
Equipment$123,796-$123,796
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eddie BonineExecutive DirectorFT$172,253$172,253

Board Members and Trustees

NameTitle
Vic BonnaffeePresident
Niles RicheVice President
Bruce BundyBoard Member
Connie WilliamsBoard Member
Dana PetersonBoard Member
Darrin DyessBoard Member
Darrin ManuelBoard Member
David NordmanBoard Member
Dorinda BeaumontBoard Member
Jane GriffinBoard Member
Jason RowlandBoard Member
Jay DykesBoard Member
Jeff SampsonBoard Member
Jeffrey OdomBoard Member
Keith MorganBoard Member
Kristine RountreeBoard Member
Lee BellardBoard Member
Ray SimonBoard Member
Rusty FarrarBoard Member
Sharon ClarkBoard Member
Todd GuiceBoard Member
Tommy HodgesBoard Member
Walt LemoineBoard Member
William KennedyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$278,950
Program Service Revenue
$1,212,362
Investment Income
$84,972
Other Revenue
$1,220,592
Change in Net Assets
$525,972

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,796,876
Total Revenue per Audited Statements
$2,796,876
Total Revenue per Form 990
$2,796,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,251,093
Salaries, Compensation, and Employee Benefits$1,017,525
Total Fundraising Expense$173,903
Grants and Similar Amounts Paid$2,286
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$809,614-$809,614
Insurance$123,570$35,306$17,652$176,528
Current Officers, Directors, Trustees, and Key Employees-$172,253-$172,253
Advertising--$156,251$156,251
Depreciation Depletion-$114,782-$114,782
Information Technology-$91,294-$91,294
Occupancy-$64,647-$64,647
All Other Expenses-$63,068-$63,068
Other Expenses$386,177$35,772-$35,772
Other Employee Benefits-$35,658-$35,658
Fees for Services Legal-$21,541-$21,541
Office Expenses-$12,801-$12,801
Fees for Services Accounting-$11,200-$11,200
Grants to Domestic Orgs$2,286--$2,286
Total Functional Expenses$512,033$1,584,968$173,903$2,270,904

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,270,904
Total Expenses per Audited Statements$2,270,904
Total Expenses per Form 990$2,270,904
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,356,166
Fundraising Direct Expenses$1,299,088
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Athletic Events$2,356,166$2,356,166$1,299,088$1,057,078
Total Events$2,356,166$2,356,166$1,299,088$1,057,078
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
SBA Loan - PPP$260,200
SBA Loan - PPP #2$257,026
Other Liabilities$90,000
Accrued Unpaid Leave$74,559
Payroll Taxes Payabler$-12,874
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 is prepared by our outside cpa firm.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, policies and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Louisiana High School Athletic
EIN
72-0513180
Address
12720 Old Hammond Hwy, Baton Rouge, LA 70816

Signing Officer

Name
Eddie Bonine
Title
Executive Director
Signed
2022-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
La
Voting Board Members
24
Independent Board Members
24
Employees
19

Preparer

Firm
Michael R Choate & Co CPAs APC
Address
2915 S Sherwood Forest Blvd Suite B, Baton Rouge, LA 70816
Preparer
Michael R Choate CPA
Phone
2252927434
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“reclassification of capital = $17608”

Raw XML AppendixShowing 400 of 655 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt084467
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IRS990/AccountsReceivableGrp/EOYAmt0153926
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE, REGULATE AND DIRECT INTERSCHOLASTIC ATHLETIC ACTIVITIES OF LOUISIANA HIGH SCHOOLS.
IRS990/AdvertisingGrp/FundraisingAmt0156251
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IRS990/BooksInCareOfDetail/PersonNm0Jessica Cormier CPA
IRS990/BooksInCareOfDetail/PhoneNum02252965882
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0114782
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IRS990/Desc0ADMINISTRATION OF ALL ATHLETIC PROGRAMS AND A DRUG EDUCATION PROGRAM RELATIVE TO ATHLETICS OF MEMBER SCHOOLS IN THE STATE OF LOUISIANA.
IRS990/DescribedInSection501c3Ind0true
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IRS990/EmployeeCnt019
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