LOUISIANA MUNICIPAL ASSOCIATION (EIN 720447738) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1926

Legal Domicile

Principal Officer

BARNEY ARCENEAUX

Phone

2253445001

Tax Period

2023-01-01 to 2023-12-31

LOUISIANA MUNICIPAL ASSOCIATION, founded in 1926, is a community nonprofit that reported $4.9M in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year. Expenses of $4.3M left a modest 11% surplus.

Mission

LOUISIANA MUNICIPAL ASSOCIATION EXISTS TO PROVIDE A BROAD RANGE OF SERVICES TO MEMBER LOUISIANA MUNICIPALITIES IN ORDER TO PROMOTE PROGRESSIVE LEADERSHIP, EFFICIENT DELIVERY OF PUBLIC SERVICES, AND EFFECTIVE PERFORMANCE IN GOVERNMENT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $4,788,617

Investment Income $66,892

Other Revenue $11,022

TOTAL REVENUE $4,866,531

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,589,928

Fundraising Expenses $0

Program Expenses $1,574,489

Other Expenses $1,754,709

TOTAL EXPENSES $4,344,637

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,866,531	$5,676,041	-0.1%
Expenses	$4,344,637	$4,428,259	0.0%
Net Income	$521,894	$1,247,782	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$381,925

Total Directors

$90,900

Key Employees

$171,097

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANTHONY GOVERNALE	BOARD MEMBER	0.50	Director	$0	$0	$0
BARNEY D ARCENEAUX	BOARD MEMBER	0.50	Director	$1,500	$0	$3,300
CLARENCE R FIELDS	BOARD MEMBER	0.50	Director	$0	$0	$0
DAVID C BUTLER II	BOARD MEMBER	0.50	Director	$1,800	$0	$5,100
DAVID CAMARDELLE	BOARD MEMBER	0.50	Director	$1,500	$0	$2,700
DAVID H TOUPS	BOARD MEMBER	0.50	Director	$600	$0	$600
DOUGLAS SCHMIDT	BOARD MEMBER	0.50	Director	$0	$0	$0
DELORES QUEBEDEAUX	BOARD MEMBER	0.50	Director	$300	$0	$300
KIM GASPARD	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
GLENN BRASSEAUX	BOARD MEMBER	0.50	Director	$0	$0	$0
HARRY JAMES LEWIS	BOARD MEMBER	0.50	Director	$3,600	$0	$6,600
JENNIFER VIDRINE	BOARD MEMBER	0.50	Director	$2,400	$0	$4,500
JIMMY WILLIAMS	BOARD MEMBER	0.50	Director	$1,800	$0	$4,800
RANDAL ROGERS	BOARD MEMBER	0.50	Director	$0	$0	$0
JEAN PELLOAT	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
WILBUR REYNAUD	BOARD MEMBER	0.50	Director	$0	$0	$0
YVONNE LEWIS	BOARD MEMBER	0.50	Director	$300	$0	$300
MARK PIAZZA	BOARD MEMBER	0.50	Director	$0	$0	$0
TAMMY LUKE	BOARD MEMBER	0.50	Director	$300	$0	$300
MICHAEL CHAUFFE	BOARD MEMBER	0.50	Director	$3,300	$0	$6,300
CITY OF ZACHARY	BOARD MEMBER	0.50	Director	$0	$0	$0
NATHAN MARTIN	BOARD MEMBER	0.50	Director	$0	$0	$1,200
LATA	BOARD MEMBER	0.50	Director	$900	$0	$900
LA FIRE CHIEFS	BOARD MEMBER	0.50	Director	$600	$0	$600
LRPA	BOARD MEMBER	0.50	Director	$1,800	$0	$1,800
JOHN BERTHELOT	BOARD MEMBER	0.50	Director	$1,800	$0	$3,000
CHARLES JAMES	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
ADAM HOLLAND	BOARD MEMBER	0.50	Director	$0	$0	$0
PHYLLIS MCGRAW	BOARD MEMBER	0.50	Director	$0	$0	$0
RONNY WALKER	BOARD MEMBER	0.50	Director	$900	$0	$900
ROBERT HARDEY	BOARD MEMBER	0.50	Director	$0	$0	$0
RODNEY ANDRE GROGAN	BOARD MEMBER	0.50	Director	$1,800	$0	$1,800
KEVIN COLLIGAN	BOARD MEMBER	0.50	Director	$0	$0	$0
SCOTT GAMMEL	BOARD MEMBER	0.50	Director	$1,200	$0	$1,200
EDWIN REEVES	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
TRIPPI	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
LORA JOHNSON	BOARD MEMBER	0.50	Director	$1,200	$0	$1,200
ALSANDOR	BOARD MEMBER	0.50	Director	$1,500	$0	$1,500
GAY NELL PEPPER	BOARD MEMBER	0.50	Director	$0	$0	$300
CHARLES ROBICHAUX	BOARD MEMBER	0.50	Director	$2,100	$0	$3,300
DARNELL WAITES	BOARD MEMBER	0.50	Director	$1,800	$0	$3,000
VERNON MARTIN	BOARD MEMBER	0.50	Director	$0	$0	$1,200
KLOESEL	BOARD MEMBER	0.50	Director	$0	$0	$1,200
CITY OF DENHAM SPRINGS	BOARD MEMBER	0.50	Director	$300	$0	$300
WILKING	BOARD MEMBER	0.50	Director	$1,800	$0	$1,800
MITCHELL	BOARD MEMBER	0.50	Director	$600	$0	$600
CITY OF BALL	BOARD MEMBER	0.50	Director	$0	$0	$0
RICHARD DUPREE	BOARD MEMBER	0.50	Director	$3,000	$0	$5,100
JIMMY HOLLAND	BOARD MEMBER	0.50	Director	$1,800	$0	$1,800
HOWARD LEWING	BOARD MEMBER	0.50	Director	$2,100	$0	$2,100
DERRICK JOHNSON	PRESIDENT	0.50	Officer Director	$4,500	$0	$7,500
RICK ALLEN	1ST VICE PRESIDENT	0.50	Officer Director	$3,300	$0	$5,100
BOURQUE	2ND VICE PRESIDENT	0.50	Officer Director	$1,200	$0	$1,200
JOHN GALLAGHER	EXECUTIVE DIRECTOR	36.00	Officer	$225,000	$13,125	$238,125
GEORGE MURPHY	CFO	36.00	Officer	$130,000	$0	$130,000
RICHARD WILLIAMS	DEPUTY DIRECTOR	36.00	Key Emp	$171,097	$0	$171,097
CLIFFORD PALMER	LAMATS EXECUTIVE DIRECTOR	36.00	Highest	$146,000	$11,850	$157,850
JOHN SCOTT THOMAS	SENIOR DEFENSE COUNSEL	36.00	Highest	$119,839	$8,888	$128,727
KAREN WHITE	EXECUTIVE COUNSEL	36.00	Highest	$132,000	$11,850	$143,850

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$4,866,531	$4,344,637	$13,204,395	$521,894
2022	$5,676,041	$4,428,259	$13,093,920	$1,247,782
2021	$3,401,861	$3,763,384	$16,047,250	$-361,523
2020	$3,059,858	$3,416,339	$8,391,538	$-356,481
2019	$3,365,131	$3,600,428	$8,539,762	$-235,297
2018	$3,469,944	$3,696,708	$8,629,863	$-226,764

LOUISIANA MUNICIPAL ASSOCIATION