LOUISIANA ORTHOPAEDIC ASSOCIATION

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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

1980

Legal Domicile

Principal Officer

BRIAN ETIER MD

Phone

4104944994

Tax Period

2023-01-01 to 2023-12-31

LOUISIANA ORTHOPAEDIC ASSOCIATION, founded in 1980, is a small nonprofit that reported $331K in total revenue in fiscal year 2023. Expenses of $404K exceeded revenue, resulting in a 22% operating deficit.

Mission

TO ENCOURAGE, DEVELOP, AND INCREASE THE KNOWLEDGE OF ORTHOPAEDIC SURGERY AMONG THE MEMBERS AND FUTURE MEMBERS OF THE ASSOCIATION.

Program Service Accomplishments

Program 1

HOLD AN ANNUAL CONFERENCE TO EDUCATE MEMBERS ON RECENT MEDICAL DEVELOPMENTS.

Program 2

PROVIDE A NEWSLETTER TO INFORM MEMBERS OF PROFESSIONAL AND REGULATORY DEVELOPMENTS.

Program 3

RESEARCH LEGISLATION AND REGULATIONS AFFECTING THE PRACTICE OF ORTHOPAEDIC SURGERY.

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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 $295,832

Investment Income $17,182

Other Revenue $17,500

TOTAL REVENUE $330,514

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $404,488

TOTAL EXPENSES $404,488

Year-over-Year Comparison

	2023	2022	Change
Revenue	$330,514	$320,331	+0.0%
Expenses	$404,488	$315,901	+0.3%
Net Income	$-73,974	$4,430	-17.7%

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

N/A

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
DR JEFFREY SKETCHLER	SECOND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
DR LESLIE SISCO-WISE	PRESIDENT	2.00	Officer Director	$0	$0	$0
DR MATTHEW WILLIAMS	IMMEDIATE PAST PRESIDENT	2.00	Officer Director	$0	$0	$0
DR STEVEN HALE	FIRST VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
DR BARTON BART WAX	WORKERS COMP CHAIRMAN	1.00	Director	$0	$0	$0
DR BILL SHERMAN	MEMBER AT LARGE	1.00	Director	$0	$0	$0
DR CLARK GUNDERSON	LEGISLATIVE COMMITTEE CHAIRMAN	1.00	Director	$0	$0	$0
DR TIMOTHY RANDELL	TREASURER	1.00	Director	$0	$0	$0
DR BRIAN ETIER	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR KEVIN RICHE	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR EDWARD MORGAN	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR GEOFFREY COLLINS	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR SAMER SHAMIEH	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR JASON HIGGINS	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR JAMIE RISTER	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR MICHAEL O'BRIEN	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR DERYK JONES	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR KIRSTOPHER SIRMON	MEMBER AT-LARGE	1.00	Director	$0	$0	$0
DR CLAUDE WILLIAMS	COUNCILOR TO THE AAOS	1.00	Director	$0	$0	$0
DR MATTHEW WILLIAMS	COUNCILOR TO THE AAOS	1.00	Director	$0	$0	$0
DR MICHAEL J LEDDY III	COUNCILOR TO THE AAOS	1.00	Director	$0	$0	$0
DR JAMES LAFLEUR	HISTORIAN (NON-VOTING)	1.00	Officer	$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	$330,514	$404,488	$640,882	$-73,974
2022	$320,331	$315,901	$739,996	$4,430
2021	$229,856	$180,067	$847,514	$49,789
2020	$303,650	$268,050	$720,812	$35,600
2019	$307,057	$284,279	$633,380	$22,778
2018	$299,173	$255,357	$595,749	$43,816