Civic Intelligence

Linn-San Manuel Community Improvement Corporation

990 • Fiscal year 2017 • EIN 46-1205743

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 19, 2018

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

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

49th percentile

2.7%

Faster asset growth than 49% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-9.1%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$549,297

Up $14,478 (+2.7%) from 2016

Net Assets

Up

$549,297

Up $14,478 (+2.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$122,960

Down $12,355 (-9.1%) from 2016

Expenses

Down

$108,482

Down $33,259 (-23%) from 2016

Net Income

Up

$14,478

Up $20,904 (+325%) from 2016

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

2017

Assets$549,297
Liabilities$0
Net Assets$549,297

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

2017

Revenue$122,960
Expenses$108,482
Net Income$14,478
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 19, 2018
Return Version
2017v2.2
Gross Receipts
$164,331
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$336,689$338,304▲ $1,615
Other Notes and Loans Receivable, Net$127,758$115,758▼ $12,000
Cash and Non-Interest-Bearing Accounts$70,372$95,235▲ $24,863
Total Assets$534,819$549,297▲ $14,478
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$534,819$549,297▲ $14,478
Total Net Assets Fund Balance$534,819$549,297▲ $14,478
Total Liabilities and Net Assets / Fund Balance$534,819$549,297▲ $14,478
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$400
Program Service Revenue
$0
Investment Income
$1,570
Other Revenue
$120,990
All Other Contributions
$400
Change in Net Assets
$14,478
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$98,975
Other Expenses$9,507
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$85,475--$85,475
Grants to Domestic Individuals$13,500--$13,500
Fees for Services Legal-$3,150-$3,150
Insurance-$744-$744
Other Expenses-$491-$491
All Other Expenses-$100-$100
Total Functional Expenses$98,975$9,507$0$108,482
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Linn San Manuel Vol Fire DepLinn, TX-Operations Support$30,152
Brewster PtoEdinburg, TX-Operations Support$25,000
ST ANNE'S CATHOLIC CHURCH--Operations Support$25,000
Edinburg Fire DepartmentEdinburg, TX-Operations Support$2,000
L-sm 4-h Club--Operations Support$2,000
Brewster Baseball ProgramSan Manuel, TX-Operations Support$1,323
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$162,315
Fundraising Direct Expenses$41,371
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Cook-off$162,315$162,315$41,371$120,944
Total Events$162,315$162,315$41,371$120,944
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
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, Section A, Line 2

Line 2 explanation - 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, Section B, Line 11B

Line 11b explanation - form 990 provided to president who reviews with the rest of the board

Form 990, Part VI, Section C, Line 19

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
Phone
9566052047
Signed
2018-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos X Guerra
Formed
2012
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
50

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4100 N 23RD STREET, MCALLEN, TX 78504
Preparer
Pablo Vela Jr
Phone
9566863701
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01561
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07629
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt036944
IRS990ScheduleA/OtherIncome509Grp/TotalAmt037984
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94040
IRS990ScheduleA/PublicSupportTotal509Amt0719075
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0162715
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0164464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0141392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0146655
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0103849
IRS990ScheduleA/Total509Grp/TotalAmt0719075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0164285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0167013
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0142908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0185072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0105410
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0764688
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt041371
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL COOK-OFF
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0162315
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0162315
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0162315
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0162315
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0120944
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt041371
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt041371
IRS990ScheduleG/LicensedStatesCd0TX
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt013500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/RecipientTable/CashGrantAmt030152
IRS990ScheduleI/RecipientTable/CashGrantAmt12000
IRS990ScheduleI/RecipientTable/CashGrantAmt225000
IRS990ScheduleI/RecipientTable/CashGrantAmt31323
IRS990ScheduleI/RecipientTable/CashGrantAmt425000
IRS990ScheduleI/RecipientTable/CashGrantAmt52000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LINN SAN MANUEL VOL FIRE DEP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1EDINBURG FIRE DEPARTMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BREWSTER PTO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3BREWSTER BASEBALL PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4ST ANNE'S CATHOLIC CHURCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5L-SM 4-H CLUB
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 72
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1212 W MCINTYRE ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt222420 FARM TO MARKET RD 1017
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt322 MILES NORTH 281
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1EDINBURG
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3TX
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd178541
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd378539
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/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11B EXPLANATION - FORM 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, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0534819
IRS990/TotalAssetsGrp/EOYAmt0549297
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0400
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09507
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098975
IRS990/TotalFunctionalExpensesGrp/TotalAmt0108482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0534819
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0549297
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt018823
IRS990/TotalOtherProgSrvcGrantAmt018823
IRS990/TotalProgramServiceExpensesAmt098975
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0122514
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0122960
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0534819
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0549297
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0534819
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0549297
IRS990/UponRequestInd0X

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