BATON ROUGE AREA ELECTRICIAL JOINT APPRENTICESHIP & TRAINING COMMITTEE (EIN 720654958) - 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

1971

Legal Domicile

Principal Officer

DARRYL MCGAHA

Phone

2257524861

Tax Period

2023-01-01 to 2023-12-31

BATON ROUGE AREA ELECTRICIAL JOINT APPRENTICESHIP & TRAINING COMMITTEE, founded in 1971, is a small nonprofit that reported $234K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $39K, a strong 17% operating margin.

Mission

DEVELOPING THE HIGHEST QUALITY ELECTRICAL WORKERS IN THE BATON ROUGE AND SURROUNDING AREAS, BY TRAINED FACULTY TEACHING AN APPROVED CURRICULUM

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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 $227,942

Investment Income $6,528

Other Revenue $0

TOTAL REVENUE $234,470

Expense Breakdown

Grants Paid $0

Salaries & Benefits $106,569

Fundraising Expenses $0

Program Expenses $40,618

Other Expenses $88,893

TOTAL EXPENSES $195,462

Year-over-Year Comparison

	2023	2022	Change
Revenue	$234,470	$215,924	+0.1%
Expenses	$195,462	$253,267	-0.2%
Net Income	$39,008	$-37,343	-2.0%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARRYL MCGAHA	EXECUTIVE DIRECTOR	40.00		$71,127	$28,518	$99,645
PAT MILTON	Trustee	1.00	Director	$0	$0	$0
KIRK RISPONSE	Trustee	1.00	Director	$0	$0	$0
STEPHANIE LAPRAIRIE	Trustee	1.00	Director	$0	$0	$0
TIM ALEXANDER	Trustee	1.00	Director	$0	$0	$0
HERMAN ETIENNE JR	Trustee	1.00	Director	$0	$0	$0
KEVIN ZYLKS	Chairman	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	No data	No data	No data	No data
2023	$234,470	$195,462	$210,312	$39,008
2022	$215,924	$253,267	$169,700	$-37,343
2021	$256,954	$253,563	$209,699	$3,391
2020	$208,258	$315,996	$235,281	$-107,738
2019	$279,399	$287,585	$313,323	$-8,186
2018	$254,488	$322,310	$318,965	$-67,822

BATON ROUGE AREA ELECTRICIAL JOINT APPRENTICESHIP & TRAINING COMMITTEE