HOME BUILDERS ASSOCIATION OF GREATER BATON ROUGE (EIN 720475241) - 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

1953

Legal Domicile

Principal Officer

DANIEL KENNEDY

Phone

2257697696

Tax Period

2024-01-01 to 2024-12-31

HOME BUILDERS ASSOCIATION OF GREATER BATON ROUGE, founded in 1953, is a small nonprofit that reported $789K in total revenue in fiscal year 2024. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $734K left a modest 7% surplus.

Mission

THE ORGANIZATION IS DEDICATED TO PROMOTING, PROTECTING, AND PRESERVING THE HOMEBUILDING INDUSTRY AS A VIABLE ECONOMIC FORCE IN GREATER BATON ROUGE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $4,000

Program Service Revenue $716,074

Investment Income $54,292

Other Revenue $14,375

TOTAL REVENUE $788,741

Expense Breakdown

Grants Paid $0

Salaries & Benefits $219,257

Fundraising Expenses $0

Other Expenses $515,028

TOTAL EXPENSES $734,285

Year-over-Year Comparison

	2024	2023	Change
Revenue	$788,741	$1,244,319	-0.4%
Expenses	$734,285	$816,596	-0.1%
Net Income	$54,456	$427,723	-0.9%

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

100

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

$81,255

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAREN PROFITA	EXECUTIVE DI	40.00	Officer	$52,708	$0	$52,708
MICHELLE GUSSMAN	DIR OF COMMU	40.00	Officer	$28,547	$0	$28,547
RUSSELL ALLEMAN	BUILDER MEMB	1.00	Director	$0	$0	$0
THOMAS ASHLEY	BUILDER MEMB	1.00	Director	$0	$0	$0
SCOTT BARDWELL	CHAIR EMERIT	1.00	Officer Director	$0	$0	$0
TAYLOR BRIGNAC	BUILDER MEMB	1.00	Director	$0	$0	$0
CHRIS CLARE	BUILDER MEMB	1.00	Director	$0	$0	$0
SHANE DANTIN	BUILDER MEMB	1.00	Director	$0	$0	$0
RHONDA DESHOTEL	SECRETARY	1.00	Officer Director	$0	$0	$0
FRITZ EMBAUGH	SECOND VICE	1.00	Officer Director	$0	$0	$0
RUSTY GOLDEN	BOARD OF SUP	1.00	Officer Director	$0	$0	$0
MIKE GORMAN	DIRECTOR	1.00	Director	$0	$0	$0
GENO GUERCIO	BUILDER MEMB	1.00	Director	$0	$0	$0
MATTHEW HOMLES	FIRST VICE C	1.00	Officer Director	$0	$0	$0
DANIEL KENNEDY	TREASURER	1.00	Officer Director	$0	$0	$0
SHARON KYLE	GENERAL COUN	1.00	Director	$0	$0	$0
MICHAEL LEBAS	ASSOCIATE VI	1.00	Officer Director	$0	$0	$0
BLAKE LEBLANC	BUILDER MEMB	1.00	Director	$0	$0	$0
ERIK MOLLERBERG	DIRECTOR	1.00	Director	$0	$0	$0
ADAM MORGAN	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS VAN PELT	DIRECTOR	1.00	Director	$0	$0	$0
ANGELA POIRRIER	CHAIR	1.00	Officer Director	$0	$0	$0
PHILLIP RUIZ	DIRECTOR	1.00	Director	$0	$0	$0
NATHAN SPICER	BUILDER MEMB	1.00	Director	$0	$0	$0
MADDIE STREET	DIRECTOR	1.00	Director	$0	$0	$0

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	$788,741	$734,285	$2,112,001	$54,456
2023	$1,244,319	$816,596	$1,779,729	$427,723
2022	$864,022	$842,132	$1,683,273	$21,890
2021	$953,041	$807,364	$1,701,972	$145,677
2020	$865,441	$839,900	$733,344	$25,541
2019	$889,819	$877,774	$618,069	$12,045

HOME BUILDERS ASSOCIATION OF GREATER BATON ROUGE