Civic Intelligence

Linn-San Manuel Community Improvement Corporation

990 • Fiscal year 2023 • EIN 46-1205743

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 21, 2024

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

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

53rd percentile

5.0%

Faster asset growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-3.4%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$717,853

Up $34,158 (+5.0%) from 2022

Net Assets

Up

$717,853

Up $34,158 (+5.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$178,249

Down $6,320 (-3.4%) from 2022

Expenses

Down

$134,909

Down $10,806 (-7.4%) from 2022

Net Income

Up

$43,340

Up $4,486 (+12%) from 2022

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

2023

Assets$717,853
Liabilities$0
Net Assets$717,853

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

2023

Revenue$178,249
Expenses$134,909
Net Income$43,340
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 21, 2024
Return Version
2023v5.1
Gross Receipts
$297,069
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
Investments Other Securities-$400,559-
Savings and Temporary Cash Investments$570,746$268,782▼ $301,964
Cash and Non-Interest-Bearing Accounts$112,949$48,512▼ $64,437
Total Assets$683,695$717,853▲ $34,158
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$683,695$717,853▲ $34,158
Total Net Assets Fund Balance$683,695$717,853▲ $34,158
Total Liabilities and Net Assets / Fund Balance$683,695$717,853▲ $34,158

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$340,559--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,330
Program Service Revenue
$0
Investment Income
$23,183
Other Revenue
$139,736
All Other Contributions
$15,330
Change in Net Assets
$43,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$124,074
Other Expenses$10,835
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$95,574--$95,574
Grants to Domestic Individuals$28,500--$28,500
Fees for Services Accounting-$2,010-$2,010
Insurance-$698-$698
Other Expenses-$225-$225
All Other Expenses-$70-$70
Total Functional Expenses$124,074$10,835$0$134,909
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Linn San Manuel Vol Fire DepLinn, TX-Operations Support$43,001
Brewster PtoEdinburg, TX-Operations Support$25,000
ST ANNE'S CATHOLIC CHURCHSan Manuel, TX-Operations Support$25,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$200,946
Fundraising Direct Expenses$61,210
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
2024-07-21
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 -9,182.

Raw XML AppendixShowing 400 of 430 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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03299
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt027090
IRS990ScheduleA/InvestmentIncomeCYPct00.02670
IRS990ScheduleA/InvestmentIncomePYPct00.01700
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt013
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97330
IRS990ScheduleA/PublicSupportPY509Pct00.98220
IRS990ScheduleA/PublicSupportTotal509Amt0989283
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0216276
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0240664
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0242459
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt096847
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0193037
IRS990ScheduleA/Total509Grp/TotalAmt0989283
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0229069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0247961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0243564
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt099443
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0196349
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01016386
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt060000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1340559
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CD - 45228260
IRS990ScheduleD/OtherSecuritiesGrp/Desc1RAYMOND JAMES H068
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0400559
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt028500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt026
IRS990ScheduleI/RecipientTable/CashGrantAmt043001
IRS990ScheduleI/RecipientTable/CashGrantAmt125000
IRS990ScheduleI/RecipientTable/CashGrantAmt225000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2OPERATIONS SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LINN SAN MANUEL VOL FIRE DEP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BREWSTER PTO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2ST ANNE'S CATHOLIC CHURCH
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:
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 -9,182.
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:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0717853
IRS990/TotalAssetsGrp/BOYAmt0683695
IRS990/TotalAssetsGrp/EOYAmt0717853
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015330
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0124074
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134909
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0683695
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0717853
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt031073
IRS990/TotalOtherProgSrvcGrantAmt031073
IRS990/TotalProgramServiceExpensesAmt0124074
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0162919
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0178249
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0683695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0717853
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 345
IRS990/USAddress/CityNm0LINN
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078563
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00

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