Civic Intelligence

The Willie Lopez Emergency Assistance Fund

990 • Fiscal year 2016 • EIN 31-1564404

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 16, 2017

6380 RogerdaleHouston, TX 77072

(281) 776-7200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

78th percentile

18%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

57th percentile

5.4%

Faster revenue growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,093,539

Up $112,772 (+11%) from 2015

Net Assets

Up

$1,090,940

Up $110,173 (+11%) from 2015

Liabilities

Up

$2,599

Up $2,599 from 2015

Revenue

Up

$620,889

Up $32,029 (+5.4%) from 2015

Expenses

Down

$511,861

Down $64,275 (-11%) from 2015

Net Income

Up

$109,028

Up $96,304 (+757%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0-$500KAssets 2012: $1,228,420Liabilities 2012: $0Net Assets 2012: $1,228,4202012Assets 2014: $962,552Liabilities 2014: $0Net Assets 2014: $962,5522014Assets 2015: $980,767Liabilities 2015: $0Net Assets 2015: $980,7672015Assets 2016: $1,093,539Liabilities 2016: $2,599Net Assets 2016: $1,090,9402016Assets 2017: $1,116,795Liabilities 2017: $0Net Assets 2017: $1,116,7952017Assets 2018: $1,423,146Liabilities 2018: -$98Net Assets 2018: $1,423,2442018Assets 2019: $1,475,474Liabilities 2019: $0Net Assets 2019: $1,475,4742019Assets 2020: $1,348,078Liabilities 2020: -$2,697Net Assets 2020: $1,350,7752020Assets 2022: $1,050,705Liabilities 2022: -$2,697Net Assets 2022: $1,053,4022022Assets 2024: $827,983Liabilities 2024: $4,777Net Assets 2024: $823,2062024

Highlighted filing

2016

Assets$1,093,539
Liabilities$2,599
Net Assets$1,090,940

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2012: $625,1542012Revenue 2014: $578,362Expenses 2014: $691,889Net Income 2014: -$113,5272014Revenue 2015: $588,860Expenses 2015: $576,136Net Income 2015: $12,7242015Revenue 2016: $620,889Expenses 2016: $511,861Net Income 2016: $109,0282016Revenue 2017: $770,476Expenses 2017: $748,309Net Income 2017: $22,1672017Revenue 2018: $865,930Expenses 2018: $559,304Net Income 2018: $306,6262018Revenue 2019: $647,622Expenses 2019: $583,282Net Income 2019: $64,3402019Revenue 2020: $467,443Expenses 2020: $593,148Net Income 2020: -$125,7052020Revenue 2022: $468,003Expenses 2022: $650,486Net Income 2022: -$182,4832022Revenue 2024: $504,785Expenses 2024: $523,988Net Income 2024: -$19,2032024

Highlighted filing

2016

Revenue$620,889
Expenses$511,861
Net Income$109,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$620,889
Mission and Program Overview

Mission

The willie lopez emergency assistance fund is a publicly supported charity that makes disbursements to eligible needy persons for the relief of their existing needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$923,627$1,078,459▲ $154,832
Pledges and Grants Receivable$40,532--
Cash and Non-Interest-Bearing Accounts$16,608$15,080▼ $1,528
Total Assets$980,767$1,093,539▲ $112,772
Liabilities
Accounts Payable and Accrued Expenses-$2,599-
Total Liabilities$0$2,599▲ $2,599
Net Assets / Fund Balance
Unrestricted Net Assets$980,767$1,090,940▲ $110,173
Total Net Assets Fund Balance$980,767$1,090,940▲ $110,173
Total Liabilities and Net Assets / Fund Balance$980,767$1,093,539▲ $112,772
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gunther GrummPresident
Nicole Naples2nd Vice Pre
Robert CerisanoSecond Treas
Autumn TarsneySecretary
Christopher LorenzoTreasurer
Lindsay PhillipsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$514,520
Program Service Revenue
$0
Investment Income
$1,778
Other Revenue
$104,591
All Other Contributions
$514,520
Change in Net Assets
$109,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$507,201
Other Expenses$4,660
Total Fundraising Expense$255
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$507,201--$507,201
Fees for Services Accounting$2,600--$2,600
Travel$805--$805
Other Expenses$239-$255$239
Office Expenses$126--$126
Interest$67--$67
Total Functional Expenses$511,606$0$255$511,861
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$104,591
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sample Sales$92,138$92,138-$92,138
Holiday Dessert$12,453$12,453-$12,453
Total Events$104,591$104,591-$104,591
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
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 2

Gunther grumm lindsay phillips business christopher lorenzo autumn tarsney business

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

The organization's form 990 is prepared by an independent preparer. Once the draft return is made available, it is reviewed by the fund's accounting personnel. Any necessary revisions are included in the final version of the return that is approved for filing with the internal revenue service.

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

In an effort to provide objectivity and non-discrimination in the awarding of grants to eligible individuals, the willie lopez emergency assistance fund has procedures in place to identify and mitigate any confilicts of interest that may exist among board members, the organization, its donors, and grantees. The board of directors appoints a grant selection committee comprised of independent persons whose identity is not revealed to the grant recipients. Likewise, the identity of the grant applicants are not known to the grant selection committee. Grant recipients may not be board officers or directors, family members of board officers or directors, nor can a member of the selection committee or their family members be eligible for assistance.

Form 990, Page 6, Part VI, Line 19

The organization's articles of incorporation are available from the secretary of state of texas. The financial statements are not made publicly available.

Filing and Contact Details

Filer

Filer Name
The Willie Lopez Emergency
EIN
31-1564404
Phone
2817767200
Address
6380 ROGERDALE, HOUSTON, TX 77072

Signing Officer

Name
Gunther Grumm
Title
President
Phone
2817767322
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gunther Grumm
Formed
1997
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
50

Preparer

Firm
Mcconnell & Jones Llp
Address
4828 LOOP CENTRAL DR STE 1000, HOUSTON, TX 77081-2222
Preparer
Thomas Jones Jr
Phone
7139681600
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS AND OTHER ASSISTANCE TO INDIVIDUALS IN THE UNITED STATES ARE PAID TO AN ELIGIBLE PERSON ONLY IF HE LACKS THE NECESSITIES OF LIFE, INVOLVING PHYSICAL, MENTAL OR EMOTIONAL WELL-BEING, AS A RESULT OF POVERTY, OR AS A RESULT OF TEMPORARY DISTRESS RELATING TO A FINANCIALLY DEVASTING TRAGEDY OR CIRCUMSTANCE SUCH AS A CATASTROPHIC ILLNESS OR INJURY, A CIVIL DISASTER, SUDDEN OR SEVERE PERSONAL OR FAMILY CRISIS (SUCH AS PHYSICAL ABUSE OR CRIMINAL VIOLENCE), THE LOSS OF A HOME OR OTHER PROPERTY DUE TO FIRE OR NATURAL DISASTER, OR SIMILAR UNUSUAL CIRCUMSTANCE. APPLICATIONS FOR SUCH ASSISTANCE ARE TAKEN IN WRITING AND AN INDEPENDENT SELECTION COMMITTEE FOLLOWS PROTOCOL TO DETERMINE ELIGIBILITY AND AWARD AMOUNTS WITHOUT KNOWLEDGE OF THE IDENTITY OF THE APPLICANT GRANT RECIPIENTS ARE REQUIRED TO AGREE IN WRITING THAT ALL GRANT FUNDS WILL BE USED FOR THE SOLE PURPOSE OF THE RELIEF OF THE FINANCIAL HARDSHIP FOR WHICH THE GRANT WAS ISSUED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GUNTHER GRUMM LINDSAY PHILLIPS BUSINESS CHRISTOPHER LORENZO AUTUMN TARSNEY BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FORM 990 IS PREPARED BY AN INDEPENDENT PREPARER. ONCE THE DRAFT RETURN IS MADE AVAILABLE, IT IS REVIEWED BY THE FUND'S ACCOUNTING PERSONNEL. ANY NECESSARY REVISIONS ARE INCLUDED IN THE FINAL VERSION OF THE RETURN THAT IS APPROVED FOR FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN AN EFFORT TO PROVIDE OBJECTIVITY AND NON-DISCRIMINATION IN THE AWARDING OF GRANTS TO ELIGIBLE INDIVIDUALS, THE WILLIE LOPEZ EMERGENCY ASSISTANCE FUND HAS PROCEDURES IN PLACE TO IDENTIFY AND MITIGATE ANY CONFILICTS OF INTEREST THAT MAY EXIST AMONG BOARD MEMBERS, THE ORGANIZATION, ITS DONORS, AND GRANTEES. THE BOARD OF DIRECTORS APPOINTS A GRANT SELECTION COMMITTEE COMPRISED OF INDEPENDENT PERSONS WHOSE IDENTITY IS NOT REVEALED TO THE GRANT RECIPIENTS. LIKEWISE, THE IDENTITY OF THE GRANT APPLICANTS ARE NOT KNOWN TO THE GRANT SELECTION COMMITTEE. GRANT RECIPIENTS MAY NOT BE BOARD OFFICERS OR DIRECTORS, FAMILY MEMBERS OF BOARD OFFICERS OR DIRECTORS, NOR CAN A MEMBER OF THE SELECTION COMMITTEE OR THEIR FAMILY MEMBERS BE ELIGIBLE FOR ASSISTANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE FROM THE SECRETARY OF STATE OF TEXAS. THE FINANCIAL STATEMENTS ARE NOT MADE PUBLICLY AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0511861
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0620889
IRS990/TotalVolunteersCnt050
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01093539
IRS990/TravelGrp/ProgramServicesAmt0805
IRS990/TravelGrp/TotalAmt0805
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0980767
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06380 ROGERDALE
IRS990/USAddress/CityNm0HOUSTON
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IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GUNTHER GRUMM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02817767322
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WILLIE LOPEZ EMERGENCY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSISTANCE FUND
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0311564404
ReturnHeader/Filer/PhoneNum02817767200
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId042E2E9D63E4BA013644BC6DEAD1AEB24AEADF434
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760488832
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCONNELL & JONES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04828 LOOP CENTRAL DR STE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0770812222
ReturnHeader/PreparerPersonGrp/PhoneNum07139681600
ReturnHeader/PreparerPersonGrp/PreparationDt02017-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS JONES JR
ReturnHeader/ReturnTs02017-10-31T11:41:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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