Civic Intelligence

Linn-San Manuel Community Improvement Corporation

990 • Fiscal year 2019 • EIN 46-1205743

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 03, 2020

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

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$648,296

Up $88,571 (+16%) from 2018

Net Assets

Up

$648,296

Up $88,571 (+16%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$149,009

Up $27,773 (+23%) from 2018

Expenses

Up

$123,608

Up $12,801 (+12%) from 2018

Net Income

Up

$25,401

Up $14,972 (+144%) from 2018

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

2019

Assets$648,296
Liabilities$0
Net Assets$648,296

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

2019

Revenue$149,009
Expenses$123,608
Net Income$25,401
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 3, 2020
Return Version
2019v5.1
Gross Receipts
$196,349
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$434,069$568,506▲ $134,437
Other Notes and Loans Receivable, Net$74,258$43,186▼ $31,072
Cash and Non-Interest-Bearing Accounts$51,398$36,604▼ $14,794
Total Assets$559,725$648,296▲ $88,571
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$559,725$648,296▲ $88,571
Total Net Assets Fund Balance$559,725$648,296▲ $88,571
Total Liabilities and Net Assets / Fund Balance$559,725$648,296▲ $88,571
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,525
Program Service Revenue
$0
Investment Income
$3,299
Other Revenue
$135,185
All Other Contributions
$10,525
Change in Net Assets
$25,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$111,569
Other Expenses$12,039
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$89,569--$89,569
Grants to Domestic Individuals$22,000--$22,000
Fees for Services Accounting-$2,414-$2,414
Other Expenses-$800-$800
Insurance-$744-$744
All Other Expenses-$571-$571
Total Functional Expenses$111,569$12,039$0$123,608
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Linn San Manuel Vol Fire DepLinn, TX-Operations Support$36,290
Brewster PtoEdinburg, TX-Operations Support$25,000
ST ANNE'S CATHOLIC CHURCH--Operations Support$25,000
L-sm 4-h Club--Operations Support$2,000
Brewster Baseball ProgramSan Manuel, TX-Operations Support$1,179
Miss Linn-san Manuel--Operations Support$100
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$182,512
Fundraising Direct Expenses$47,340
Professional Fundraising Fees$0
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 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
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
2020-09-03
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
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4100 N 23RD STREET, MCALLEN, TX 78504
Preparer
David Segovia
Phone
9566863701
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Adjustment to net assets 63,168.

Raw XML AppendixShowing 400 of 441 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01880
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01570
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01476
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09774
IRS990ScheduleA/InvestmentIncomeCYPct00.01170
IRS990ScheduleA/InvestmentIncomePYPct00.00960
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt013
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0774
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt040
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01827
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98610
IRS990ScheduleA/PublicSupportPY509Pct00.94430
IRS990ScheduleA/PublicSupportTotal509Amt0824539
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0193037
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0162931
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0162715
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0164464
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0141392
IRS990ScheduleA/Total509Grp/TotalAmt0824539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0196349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0165585
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0164285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0167013
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0142908
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0836140
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt022000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt031
IRS990ScheduleI/RecipientTable/CashGrantAmt036290
IRS990ScheduleI/RecipientTable/CashGrantAmt125000
IRS990ScheduleI/RecipientTable/CashGrantAmt21179
IRS990ScheduleI/RecipientTable/CashGrantAmt325000
IRS990ScheduleI/RecipientTable/CashGrantAmt42000
IRS990ScheduleI/RecipientTable/CashGrantAmt5100
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/BusinessNameLine1Txt1BREWSTER PTO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2BREWSTER BASEBALL PROGRAM
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ST ANNE'S CATHOLIC CHURCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4L-SM 4-H CLUB
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5MISS LINN-SAN MANUEL
IRS990ScheduleI/RecipientTable/RecipientEIN0742225755
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 72
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt122420 FARM TO MARKET RD 1017
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt222 MILES NORTH 281
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LINN
IRS990ScheduleI/RecipientTable/USAddress/CityNm1EDINBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SAN MANUEL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1TX
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd078563
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd178541
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/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt06
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/ExplanationTxt3ADJUSTMENT TO NET ASSETS 63,168.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0559725
IRS990/TotalAssetsEOYAmt0648296
IRS990/TotalAssetsGrp/BOYAmt0559725
IRS990/TotalAssetsGrp/EOYAmt0648296
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010525
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012039
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111569
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123608
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0559725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0648296
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt025279
IRS990/TotalOtherProgSrvcGrantAmt025279
IRS990/TotalProgramServiceExpensesAmt0111569
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0138471
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149009
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0559725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0648296
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 345
IRS990/USAddress/CityNm0LINN
IRS990/USAddress/StateAbbreviationCd0TX

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