Civic Intelligence

Port Arthur Higher Education

EIN 23-7272448 • 501(c)3 • Port Arthur, TX

Profile

To provide scholarships to students and support lamar state college - port arthur

PO Box 1446Port Arthur, TX 77641

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

65th percentile

9.6%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

329%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,814,197

Up $771,326 (+9.6%) from 2023

Liabilities

Down

$4,401

Down $9,287 (-68%) from 2023

Net Assets

Up

$8,809,796

Up $780,613 (+9.7%) from 2023

Revenue

Up

$1,276,232

Up $978,477 (+329%) from 2023

Expenses

Up

$349,229

Up $8,123 (+2.4%) from 2023

Net Income

Up

$927,003

Up $970,354 (+2238%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2020: $6,789,485Liabilities 2020: $25,486Net Assets 2020: $6,763,9992020Assets 2021: $7,943,777Liabilities 2021: $18,380Net Assets 2021: $7,925,3972021Assets 2022: $7,844,591Liabilities 2022: $15,196Net Assets 2022: $7,829,3952022Assets 2023: $8,042,871Liabilities 2023: $13,688Net Assets 2023: $8,029,1832023Assets 2024: $8,814,197Liabilities 2024: $4,401Net Assets 2024: $8,809,7962024

Highlighted filing

2024

Assets$8,814,197
Liabilities$4,401
Net Assets$8,809,796

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $338,085Expenses 2020: $307,832Net Income 2020: $30,2532020Revenue 2021: $1,250,972Expenses 2021: $437,951Net Income 2021: $813,0212021Revenue 2022: $589,567Expenses 2022: $372,734Net Income 2022: $216,8332022Revenue 2023: $297,755Expenses 2023: $341,106Net Income 2023: -$43,3512023Revenue 2024: $1,276,232Expenses 2024: $349,229Net Income 2024: $927,0032024

Highlighted filing

2024

Revenue$1,276,232
Expenses$349,229
Net Income$927,003

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.0
Gross Receipts
$5,876,423
Mission and Program Overview

Mission

To provide scholarships to students and support lamar state college - port arthur

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,618,070$8,389,949▲ $771,879
Cash and Non-Interest-Bearing Accounts$403,230$397,331▼ $5,899
Pledges and Grants Receivable$4,640$15,040▲ $10,400
Accounts Receivable$15,197$11,262▼ $3,935
Prepaid Expenses and Deferred Charges$1,734$615▼ $1,119
Total Assets$8,042,871$8,814,197▲ $771,326
Liabilities
Accounts Payable and Accrued Expenses$13,688$4,401▼ $9,287
Total Liabilities$13,688$4,401▼ $9,287
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,936,919$7,658,323▲ $721,404
Net Assets Without Donor Restrictions$1,092,264$1,151,473▲ $59,209
Total Net Assets Fund Balance$8,029,183$8,809,796▲ $780,613
Total Liabilities and Net Assets / Fund Balance$8,042,871$8,814,197▲ $771,326

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,306,159$65,207▲ $739,064-$6,936,208
2023$6,073,135$204,726▲ $185,258-$6,306,159
2022$5,759,868$631,631▼ $306,554-$6,073,135
2021$5,231,626$90,176▲ $689,525-$5,891,802
2020$5,064,625$93,171▲ $164,230-$5,231,626
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ed BooneChairman of
Sam MonroePresident
Verna RutherfordVice Chairma
A Morris AlbrightDirector
Allison Verret WrightDirector
Bill WorshamDirector
Elizabeth CravensDirector
Gary ParsleyDirector
George TaylorDirector
James Moore SrDirector
Jeff HayesDirector
Leonard Gabriel JrDirector
Martin BlitchDirector
Mary Ann ReidDirector
Ron BurtonDirector
Sheila UmphreyDirector
John ComeauxSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$175,105
Program Service Revenue
$2,500
Investment Income
$1,026,404
Other Revenue
$72,223
All Other Contributions
$175,105
Change in Net Assets
$927,003

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,276,232
Revenue Not Reported on Form 990
$-57,650
Total Revenue per Audited Statements
$1,218,582
Total Revenue per Form 990
$1,276,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$283,530
Other Expenses$37,430
Salaries, Compensation, and Employee Benefits$28,269
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$281,030--$281,030
Fees for Services Accounting-$28,352-$28,352
Other Salaries and Wages-$26,395-$26,395
Office Expenses-$3,886-$3,886
Insurance-$2,595-$2,595
Grants to Domestic Orgs$2,500--$2,500
Payroll Taxes-$1,874-$1,874
Advertising-$1,739-$1,739
Fees for Services Other-$325-$325
Other Expenses-$147-$147
Interest-$112-$112
Total Functional Expenses$283,530$65,699$0$349,229

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$437,969
Expenses per Audited Statements$349,229
Total Expenses per Form 990$349,229
Expenses Not Reported on Form 990$88,740
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,275
Fundraising Direct Expenses$104,813
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$123,275$123,275$26,878$96,397
Total Events$123,275$123,275$104,813$18,462
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The foundation's president reviews the form 990 before filing. Any other member may review the form 990 upon request.

Form 990, Page 6, Part VI, Line 12C

During the annual meeting, the board members are reminded of their individual duty to report any conflicts of interest to the board annually.

Form 990, Page 6, Part VI, Line 19

Governing documents are not made available to the public

Filing and Contact Details

Filer

Filer Name
Port Arthur Higher Education
EIN
23-7272448
Phone
4099846114
Address
PO BOX 1446, PORT ARTHUR, TX 77641

Signing Officer

Name
Sam Monroe
Title
President
Phone
4099846100
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Monroe
Formed
1973
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
17

Preparer

Firm
MAZUR & VERNON CPA'S
Address
PO BOX 1916, NEDERLAND, TX 77627
Preparer
Joe C Vernon
Phone
4097291234
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Various services during gala and operations during the year

Form 990, Page 2, Part III, Line 4D

Other support provided to lamar state college - port arthur

Form 990, Part XI, Line 9

Gala expenses 84,540 fundraising -84,540

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are maintained to provide a permanent source of income for scholarships and other donor intended use, with the stipulation that the principal must be invested and kept intact. Only the income generated can be used by the organization to provide these functions.

Schedule D, Page 4, Part XI, Line 2D

GALA EXPENSES 84,540

Schedule D, Page 4, Part XII, Line 2D

FUNDRAISING 84,540

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IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATION FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt053761
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt053761
IRS990/OtherRevenueTotalAmt053761
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026395
IRS990/OtherSalariesAndWagesGrp/TotalAmt026395
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01874
IRS990/PayrollTaxesGrp/TotalAmt01874
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt04640
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt015040
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01734
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0615
IRS990/PrincipalOfficerNm0SAM MONROE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0SPECIAL PROJECTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER SUPPORT PROVIDED TO LAMAR STATE COLLEGE - PORT ARTHUR
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02500
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt02500
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0265039
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0290471
IRS990/PYInvestmentIncomeAmt0-56593
IRS990/PYOtherExpensesAmt029384
IRS990/PYOtherRevenueAmt083309
IRS990/PYProgramServiceRevenueAmt06000
IRS990/PYRevenuesLessExpensesAmt0-43351
IRS990/PYSalariesCompEmpBnftPaidAmt021251
IRS990/PYTotalExpensesAmt0341106
IRS990/PYTotalRevenueAmt0297755
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0927003
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GALA FUNDRAISER 515,975 OTHER INCOME 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0197879
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0338677
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0317072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0655880
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0195980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01705488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0211428
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0174186
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0140274
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0132222
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0128633
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0786743
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0253846
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0123275
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0140700
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0147475
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt081650
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt022875
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0515975
IRS990ScheduleA/PublicSupportCY170Pct00.56690
IRS990ScheduleA/PublicSupportPY170Pct00.60580
IRS990ScheduleA/PublicSupportTotal170Amt01705488
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0197879
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0338677
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0317072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0655880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0195980
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01705488
IRS990ScheduleA/TotalSupportAmt03008206
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt06306159
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt065207
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06936208
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0174222
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0739064
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt06073135
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0204726
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt06306159
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0156960
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0185258
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05759868
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0631631
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt06073135
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0160735
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-306554
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05231626
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt090176
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05891802
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0119525
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0689525
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05064625
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt093171
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05231626
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt090400
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0164230
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt04200
IRS990ScheduleD/DonatedServicesUseFcltsAmt04200
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt088740
IRS990ScheduleD/ExpensesSubtotalAmt0349229
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-146390
IRS990ScheduleD/OtherExpensesIncludedAmt084540
IRS990ScheduleD/OtherRevenueAmt084540
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0-57650
IRS990ScheduleD/RevenueSubtotalAmt01276232
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF INCOME FOR SCHOLARSHIPS AND OTHER DONOR INTENDED USE, WITH THE STIPULATION THAT THE PRINCIPAL MUST BE INVESTED AND KEPT INTACT. ONLY THE INCOME GENERATED CAN BE USED BY THE ORGANIZATION TO PROVIDE THESE FUNCTIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GALA EXPENSES 84,540
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING 84,540
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalExpensesPerForm990Amt0349229
IRS990ScheduleD/TotalRevenuePerForm990Amt01276232
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01218582
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0437969
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0104813
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt037244
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt037244

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