Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
The Lampasas County Higher
EIN 27-1183862 • 501(c)3 • Lampasas, TX
Profile
The organization offers credit and non-credit college courses through surrounding colleges and organizations.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
4.34x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Down$61,479
Down $88,842 (-59%) from 2024
Liabilities
Down$266,822
Down $3,376 (-1.2%) from 2024
Net Assets
Down-$205,343
Down $85,466 (-71%) from 2024
Revenue
Down$68,659
Down $17,499 (-20%) from 2024
Expenses
Up$154,127
Up $7,576 (+5.2%) from 2024
Net Income
Down-$85,468
Down $25,075 (-42%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $61,479
- Liabilities
- $266,822
- Net assets
- -$205,343
- Revenue
- $68,659
- Expenses
- $154,127
- Net income
- -$85,468
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2024 to Mar 31, 2025
- Signed
- May 6, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $68,659
Mission and Program Overview
Mission
The organization offers credit and non-credit college courses through surrounding colleges and organizations.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION OFFERS CREDIT AND NON-CREDIT COLLEGE COURSES THROUGH SURROUNDIN COLLEGES AND ORGANIZATIONS. | - | $131,637 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIE HANKINS | President | - | $0 | - | - |
| TOMMY FOGLE | Vice Preside | - | $0 | - | - |
| MARCELLA HARRIS | Director | - | $0 | - | - |
| MYLES HAIDER | Director | - | $0 | - | - |
| MARYETTA CREEK | Director | - | $0 | - | - |
| DERRICK BERRIOS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Lampasas County Higher
- EIN
- 27-1183862
- Phone
- 5125568226
- Address
- PO BOX 184, LAMPASAS, TX 76550
Signing Officer
- Name
- Derrick Berrios
- Title
- Director
- Phone
- 5125568226
- Signed
- 2025-05-06
Preparer
- Firm
- John Lister Incorporated Pc
- Address
- 2420 E HIGHWAY 190, COPPERAS COVE, TX 76522
- Preparer
- S Nadine Feild CPA
- Phone
- 2545470773
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 5,322 office supplies/expense 2,914 computer & internet 1,750 interest 11,462 business license & permit 960 college for kids exoense 83 dues & fees 100 googles fees 418 meals & entertainment 1,621 postage 112 teaching supplies 3,795 telephone 123 testing & certification 1,982 travel 330 fundraising exp 745 non-investment depreciation 5,526 total 37,243”
Form 990-ez, Part I, Line 20
“Recording prior year sba loan 0 book / tax depreciation difference 2”
Form 990-ez, Part II, Line 24
“Other loans receivable 6,126 6,126 equipment and fixtures 87,497 87,497 less accumulated depreciation 55,127 60,651 total 38,496 32,972”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 3,760 1,713 unsecured notes and loans payable 266,438 265,109”
Form 990-ez, Part III
“The organization offers credit and non-credit college courses through surrounding colleges and organizations.”
Raw XML Appendix137 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DERRICK BERRIOS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5125568226 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 184 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAMPASAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 76550 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 111825 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28507 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -85468 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2775 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 150321 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 61479 |
| IRS990EZ/GrossReceiptsAmt | 0 | 68659 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 54 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -119877 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -205343 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -119877 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -205343 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15761 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIE HANKINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TOMMY FOGLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARCELLA HARRIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MYLES HAIDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MARYETTA CREEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DERRICK BERRIOS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 38496 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 32972 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 37243 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATION OFFERS CREDIT AND NON-CREDIT COLLEGE COURSES THROUGH SURROUNDING COLLEGES AND ORGANIZATIONS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 68605 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION OFFERS CREDIT AND NON-CREDIT COLLEGE COURSES THROUGH SURROUNDIN COLLEGES AND ORGANIZATIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 131637 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 98348 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 270198 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 266822 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 154127 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 131637 |
| IRS990EZ/TotalRevenueAmt | 0 | 68659 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LCHEC.NET |
| IRS990ScheduleA/CommunityTrustInd | 0 | X |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 206 |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 251493 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 67605 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 85046 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 98842 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 251493 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 5,322 OFFICE SUPPLIES/EXPENSE 2,914 COMPUTER & INTERNET 1,750 INTEREST 11,462 BUSINESS LICENSE & PERMIT 960 COLLEGE FOR KIDS EXOENSE 83 DUES & FEES 100 GOOGLES FEES 418 MEALS & ENTERTAINMENT 1,621 POSTAGE 112 TEACHING SUPPLIES 3,795 TELEPHONE 123 TESTING & CERTIFICATION 1,982 TRAVEL 330 FUNDRAISING EXP 745 NON-INVESTMENT DEPRECIATION 5,526 TOTAL 37,243 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RECORDING PRIOR YEAR SBA LOAN 0 BOOK / TAX DEPRECIATION DIFFERENCE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OTHER LOANS RECEIVABLE 6,126 6,126 EQUIPMENT AND FIXTURES 87,497 87,497 LESS ACCUMULATED DEPRECIATION 55,127 60,651 TOTAL 38,496 32,972 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,760 1,713 UNSECURED NOTES AND LOANS PAYABLE 266,438 265,109 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION OFFERS CREDIT AND NON-CREDIT COLLEGE COURSES THROUGH SURROUNDING COLLEGES AND ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DERRICK BERRIOS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5125568226 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LAMPASAS COUNTY HIGHER |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | EDUCATION CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAMP |
| ReturnHeader/Filer/EIN | 0 | 271183862 |
| ReturnHeader/Filer/PhoneNum | 0 | 5125568226 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 184 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAMPASAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 76550 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 742511572 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JOHN LISTER INCORPORATED PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2420 E HIGHWAY 190 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COPPERAS COVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 76522 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2545470773 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-06 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | S NADINE FEILD CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-07T17:59:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-03-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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