LOUISIANA PULMONARY DISEASE CAMP INC (EIN 720897336) - 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

1978

Legal Domicile

Phone

5044667124

Tax Period

2024-01-01 to 2024-12-31

LOUISIANA PULMONARY DISEASE CAMP INC, founded in 1978, is a micro nonprofit that reported $73K in total revenue in fiscal year 2024. Revenue surged 129% from the prior year, signaling strong growth momentum. Net assets of $243K represent 40 months of operating reserves.

Mission

SUMMER CAMP FOR CHILDREN WITH PULMONARY DISEASES

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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 $58,649

Program Service Revenue $0

Investment Income $14,129

Other Revenue $0

TOTAL REVENUE $72,778

Expense Breakdown

Grants Paid $215

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $42,969

Other Expenses $71,286

TOTAL EXPENSES $71,501

Year-over-Year Comparison

	2024	2023	Change
Revenue	$72,778	$31,766	+1.3%
Expenses	$71,501	$74,646	0.0%
Net Income	$1,277	$-42,880	-1.0%

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

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
RICK ANGUZZA	Director	6.00	Officer Director	$0	$0	$0
BRANDY LANDRY	Treasurer	6.00	Officer Director	$0	$0	$0
LAURI CROY	Vice President	4.00	Director	$0	$0	$0
CATHY ALLAIN	President	6.00	Officer Director	$0	$0	$0
ASHLEY ESCALANTE	Director	4.00	Director	$0	$0	$0
ANDREW ALLAIN	MEMBER AT LARGE	4.00	Director	$0	$0	$0
DIANA POLGARDI	Secretary	6.00	Officer Director	$0	$0	$0
STAR DES DUNES	Director	4.00	Director	$0	$0	$0
MALINDA FERRELL	Director	4.00	Director	$0	$0	$0
ASHLYN CROY HARRIS	Director	4.00	Director	$0	$0	$0
MICHAEL LANDRY MD	Director	4.00	Director	$0	$0	$0
CAMERON BELDING	Director	4.00	Director	$0	$0	$0
KEITH TARANTO	Director	4.00	Director	$0	$0	$0
STEPHANIE SOLORZANO	MEMBER AT LARGE	4.00	Director	$0	$0	$0
GLENN CHENIER	Director	4.00	Director	$0	$0	$0
JEAN CHACHERE	Director	4.00	Director	$0	$0	$0
FR TONY RICARD	Chairman	4.00	Director	$0	$0	$0
MICHELLE WEBB	Director	4.00	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	$72,778	$71,501	$242,627	$1,277
2023	$31,766	$74,646	$235,214	$-42,880
2022	$51,221	$67,142	$264,737	$-15,921
2021	$30,168	$15,979	$314,170	$14,189
2020	$22,608	$20,093	$305,033	$2,515
2019	$96,606	$59,755	$296,085	$36,851
2018	$113,465	$73,034	$254,125	$40,431

LOUISIANA PULMONARY DISEASE CAMP INC