Civic Intelligence

Linn-San Manuel Community Improvement Corporation

990 • Fiscal year 2015 • EIN 46-1205743

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 06, 2016

PO Box 345Linn, TX 78563

(956) 605-2047

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

2nd percentile

-208%

Higher net margin than 2% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

6th percentile

-30%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-32%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$541,245

Down $230,652 (-30%) from 2014

Net Assets

Down

$541,245

Down $230,652 (-30%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$111,000

Down $51,104 (-32%) from 2014

Expenses

Up

$341,652

Up $250,059 (+273%) from 2014

Net Income

Down

-$230,652

Down $301,163 (-427%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $725,936Liabilities 2012: $0Net Assets 2012: $725,9362012Assets 2013: $701,386Liabilities 2013: $0Net Assets 2013: $701,3862013Assets 2014: $771,897Liabilities 2014: $0Net Assets 2014: $771,8972014Assets 2015: $541,245Liabilities 2015: $0Net Assets 2015: $541,2452015Assets 2016: $534,819Liabilities 2016: $0Net Assets 2016: $534,8192016Assets 2017: $549,297Liabilities 2017: $0Net Assets 2017: $549,2972017Assets 2018: $559,725Liabilities 2018: $0Net Assets 2018: $559,7252018Assets 2019: $648,296Liabilities 2019: $0Net Assets 2019: $648,2962019Assets 2020: $629,515Liabilities 2020: $0Net Assets 2020: $629,5152020Assets 2021: $649,702Liabilities 2021: $0Net Assets 2021: $649,7022021Assets 2022: $683,695Liabilities 2022: $0Net Assets 2022: $683,6952022Assets 2023: $717,853Liabilities 2023: $0Net Assets 2023: $717,8532023Assets 2024: $823,559Liabilities 2024: $0Net Assets 2024: $823,5592024

Highlighted filing

2015

Assets$541,245
Liabilities$0
Net Assets$541,245

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $768,763Expenses 2012: $42,827Net Income 2012: $725,9362012Revenue 2013: $84,286Expenses 2013: $108,836Net Income 2013: -$24,5502013Revenue 2014: $162,104Expenses 2014: $91,593Net Income 2014: $70,5112014Revenue 2015: $111,000Expenses 2015: $341,652Net Income 2015: -$230,6522015Revenue 2016: $135,315Expenses 2016: $141,741Net Income 2016: -$6,4262016Revenue 2017: $122,960Expenses 2017: $108,482Net Income 2017: $14,4782017Revenue 2018: $121,236Expenses 2018: $110,807Net Income 2018: $10,4292018Revenue 2019: $149,009Expenses 2019: $123,608Net Income 2019: $25,4012019Revenue 2020: $99,144Expenses 2020: $118,187Net Income 2020: -$19,0432020Revenue 2021: $190,006Expenses 2021: $169,831Net Income 2021: $20,1752021Revenue 2022: $184,569Expenses 2022: $145,715Net Income 2022: $38,8542022Revenue 2023: $178,249Expenses 2023: $134,909Net Income 2023: $43,3402023Revenue 2024: $257,914Expenses 2024: $195,322Net Income 2024: $62,5922024

Highlighted filing

2015

Revenue$111,000
Expenses$341,652
Net Income-$230,652
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 6, 2016
Return Version
2015v2.0
Gross Receipts
$142,908
Mission and Program Overview

Mission

To raise and contribute money to improve the quality of life for all in the linn-san manuel community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$503,007$380,160▼ $122,847
Cash and Non-Interest-Bearing Accounts$268,890$89,649▼ $179,241
Other Notes and Loans Receivable, Net-$71,436-
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$771,897$541,245▼ $230,652
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$771,897$541,245▼ $230,652
Total Net Assets Fund Balance$771,897$541,245▼ $230,652
Total Liabilities and Net Assets / Fund Balance$771,897$541,245▼ $230,652
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,802
Program Service Revenue
$0
Investment Income
$1,476
Other Revenue
$93,722
Change in Net Assets
$-230,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$336,212
Other Expenses$5,440
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$319,212--$319,212
Grants to Domestic Individuals$17,000--$17,000
Fees for Services Accounting-$2,150-$2,150
Insurance-$744-$744
Office Expenses-$520-$520
All Other Expenses$159$266-$425
Advertising-$200-$200
Other Expenses$408$187-$187
Total Functional Expenses$337,279$4,373$0$341,652
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
St Annes Catholic ChurchSan Manuel, TX-Operations support$265,012
Linn San Manuel Vol Fire DepLinn, TX-Operations support$26,825
Brewster PtoEdinburg, TX-Operations support$25,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$125,590
Fundraising Direct Expenses$31,908
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Cook-off$141,392$125,590$31,908$93,682
Total Events$141,392$125,590$31,908$93,682
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Carlos X Guerra, President and Ofira N Guerra Secretary/Treasurer are spouses;Luis Flores III, Director and Patsy de los Santos, Director are brother/sister; A.R."Felo" Guerra, Director, and Carlos X Guerra President are brothers. Luis Flores III, Director and Patsy de los Santos, Director are Brother/Sister that are shareholders in a family owned business. Carlos X Guerra, President, and A.R."Felo" Guerra, Director are brothers that are partners in several Partnerships that own Mineral and Ranch land interests in the Family Holdings.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 provided to President who reviews with the rest of the Board

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Linn San Manuel Community
EIN
46-1205743
Phone
9566052047
Address
PO BOX 345, LINN, TX 78563

Signing Officer

Name
Carlos X Guerra
Title
President
Signed
2016-07-06
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
50

Preparer

Firm
Long Chilton LLP
Address
4100 N 23rd Street, McAllen, TX 78504-4105
Preparer
Pablo Vela Jr
Phone
9566863701
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt039630
IRS990/PYOtherRevenueAmt0160631
IRS990/PYRevenuesLessExpensesAmt070511
IRS990/PYTotalExpensesAmt091593
IRS990/PYTotalRevenueAmt0162104
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-230652
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0503007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0380160
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt015802
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt015802
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01476
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01473
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01561
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04510
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0125590
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0146655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0103849
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0121025
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0497119
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01561
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04510
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt036944
IRS990ScheduleA/OtherIncome509Grp/TotalAmt036984
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0512921
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0141392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0146655
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0103849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0121025
IRS990ScheduleA/Total509Grp/TotalAmt0512921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0142908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0185072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0105410
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0121025
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0554415
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt015802
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015802
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt031908
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL COOK-OFF
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0141392
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0141392
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0125590
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0125590
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt093682
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt031908
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt031908
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0TX
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt017000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt030
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/CashGrantAmt126825
IRS990ScheduleI/RecipientTable/CashGrantAmt2265012
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Operations support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Operations support
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Operations support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BREWSTER PTO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Linn San Manuel Vol Fire Dep
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST ANNES CATHOLIC CHURCH
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt022420 FARM TO MARKET RD 1017
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO Box 72
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt222 MILES NORTH 281
IRS990ScheduleI/RecipientTable/USAddress/CityNm0EDINBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Linn
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SAN MANUEL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd078541
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd178563
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd278539
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Verify that recipient organizations meet organizational qualifications for grants and/or operational support. Verify that the scholarship recipients use the scholarship monies for academic or vocational education beyond high school.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Carlos X Guerra, President and Ofira N Guerra Secretary/Treasurer are spouses;Luis Flores III, Director and Patsy de los Santos, Director are brother/sister; A.R."Felo" Guerra, Director, and Carlos X Guerra President are brothers. Luis Flores III, Director and Patsy de los Santos, Director are Brother/Sister that are shareholders in a family owned business. Carlos X Guerra, President, and A.R."Felo" Guerra, Director are brothers that are partners in several Partnerships that own Mineral and Ranch land interests in the Family Holdings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 provided to President who reviews with the rest of the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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