Civic Intelligence

Texas Lions Camp Inc

EIN 74-1189679 • 501(c)3 • Kerrville, TX

View Organization Page

Profile

To support, maintain, and conduct, without charge, a camp for texas children who are physically disabled, hearing/vision impaired, have down syndrome, cancer or diabetes. A total of 891 children benefited from these programs in fiscal 2023.

PO Box 290247Kerrville, TX 78029-0247

www.lionscamp.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.15x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

62nd percentile

9.4%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$210,864

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

52nd percentile

6.4%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-12%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$56,229,309

Up $3,370,904 (+6.4%) from 2023

Liabilities

Down

$712,728

Down $2,749,104 (-79%) from 2023

Net Assets

Up

$55,516,581

Up $6,120,008 (+12%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin62nd percentile

Revenue

Down

$4,753,198

Down $638,855 (-12%) from 2023

Expenses

Up

$4,304,907

Up $692,466 (+19%) from 2023

Net Income

Down

$448,291

Down $1,331,321 (-75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $23,217,002Liabilities 2010: $185,757Net Assets 2010: $23,031,2452010Assets 2011: $23,910,286Liabilities 2011: $143,296Net Assets 2011: $23,766,9902011Assets 2012: $26,769,496Liabilities 2012: $149,460Net Assets 2012: $26,620,0362012Assets 2013: $27,956,011Liabilities 2013: $149,047Net Assets 2013: $27,806,9642013Assets 2014: $29,278,923Liabilities 2014: $124,678Net Assets 2014: $29,154,2452014Assets 2015: $29,068,199Liabilities 2015: $125,043Net Assets 2015: $28,943,1562015Assets 2016: $30,163,697Liabilities 2016: $104,760Net Assets 2016: $30,058,9372016Assets 2017: $34,364,487Liabilities 2017: $118,642Net Assets 2017: $34,245,8452017Assets 2018: $35,969,109Liabilities 2018: $153,580Net Assets 2018: $35,815,5292018Assets 2019: $38,948,556Liabilities 2019: $131,617Net Assets 2019: $38,816,9392019Assets 2020: $43,507,147Liabilities 2020: $92,761Net Assets 2020: $43,414,3862020Assets 2021: $50,880,738Liabilities 2021: $655,247Net Assets 2021: $50,225,4912021Assets 2022: $50,963,920Liabilities 2022: $5,685,268Net Assets 2022: $45,278,6522022Assets 2023: $52,858,405Liabilities 2023: $3,461,832Net Assets 2023: $49,396,5732023Assets 2024: $56,229,309Liabilities 2024: $712,728Net Assets 2024: $55,516,5812024

Highlighted filing

2024

Assets$56,229,309
Liabilities$712,728
Net Assets$55,516,581
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,591,3112010Expenses 2011: $2,630,3962011Expenses 2012: $2,672,0772012Expenses 2013: $2,774,7872013Revenue 2014: $4,137,842Expenses 2014: $2,948,741Net Income 2014: $1,189,1012014Revenue 2015: $4,201,929Expenses 2015: $2,920,756Net Income 2015: $1,281,1732015Revenue 2016: $2,794,385Expenses 2016: $2,985,501Net Income 2016: -$191,1162016Revenue 2017: $6,132,828Expenses 2017: $3,117,425Net Income 2017: $3,015,4032017Revenue 2018: $4,173,600Expenses 2018: $3,230,935Net Income 2018: $942,6652018Revenue 2019: $6,467,319Expenses 2019: $3,462,043Net Income 2019: $3,005,2762019Revenue 2020: $5,586,836Expenses 2020: $2,790,440Net Income 2020: $2,796,3962020Revenue 2021: $4,800,048Expenses 2021: $2,920,912Net Income 2021: $1,879,1362021Revenue 2022: $5,529,113Expenses 2022: $3,115,093Net Income 2022: $2,414,0202022Revenue 2023: $5,392,053Expenses 2023: $3,612,441Net Income 2023: $1,779,6122023Revenue 2024: $4,753,198Expenses 2024: $4,304,907Net Income 2024: $448,2912024

Highlighted filing

2024

Revenue$4,753,198
Expenses$4,304,907
Net Income$448,291
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,229,309
Liabilities
$712,728
Net assets
$55,516,581
Revenue
$4,753,198
Expenses
$4,304,907
Net income
$448,291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$56.2$0.71$55.5$4.75$4.30$0.45
2023Detailed filing. Detailed filing data is available for this year.$52.9$3.46$49.4$5.39$3.61$1.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.0$5.69$45.3$5.53$3.12$2.41
2021Detailed filing. Detailed filing data is available for this year.$50.9$0.66$50.2$4.80$2.92$1.88
2020Detailed filing. Detailed filing data is available for this year.$43.5$0.09$43.4$5.59$2.79$2.80
2019Detailed filing. Detailed filing data is available for this year.$38.9$0.13$38.8$6.47$3.46$3.01
2018Detailed filing. Detailed filing data is available for this year.$36.0$0.15$35.8$4.17$3.23$0.94
2017Detailed filing. Detailed filing data is available for this year.$34.4$0.12$34.2$6.13$3.12$3.02
2016Detailed filing. Detailed filing data is available for this year.$30.2$0.10$30.1$2.79$2.99$0.19
2015Detailed filing. Detailed filing data is available for this year.$29.1$0.13$28.9$4.20$2.92$1.28
2014Detailed filing. Detailed filing data is available for this year.$29.3$0.12$29.2$4.14$2.95$1.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.0$0.15$27.8$2.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$0.15$26.6$2.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.9$0.14$23.8$2.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$0.19$23.0$2.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 22, 2025
Return Version
2023v6.0
Gross Receipts
$4,827,702
Mission and Program Overview

Mission

To support, maintain, and conduct, without charge, a camp for texas children who are physically disabled, hearing/vision impaired, have down syndrome, cancer or diabetes. A total of 891 children benefited from these programs in fiscal 2023.

Providing camping experiences at no charge to texas children with medical conditions

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$27,501,571$31,416,405▲ $3,914,834
Land, Buildings, and Equipment, Net$14,732,839$14,093,406▼ $639,433
Investments Other Securities$5,303,372$5,536,671▲ $233,299
Cash and Non-Interest-Bearing Accounts$1,260,597$1,502,964▲ $242,367
Savings and Temporary Cash Investments$730,625$357,440▼ $373,185
Pledges and Grants Receivable$758,850$301,602▼ $457,248
Inventories for Sale or Use$49,300$55,958▲ $6,658
Prepaid Expenses and Deferred Charges$24,979$43,333▲ $18,354
Total Assets$52,858,405$56,229,309▲ $3,370,904
Other Assets Total$2,496,272$2,921,530▲ $425,258
Liabilities
Other Liabilities$3,162,299$638,774▼ $2,523,525
Accounts Payable and Accrued Expenses$299,533$73,954▼ $225,579
Total Liabilities$3,461,832$712,728▼ $2,749,104
Net Assets / Fund Balance
Net Assets With Donor Restrictions$16,993,892$34,984,058▲ $17,990,166
Net Assets Without Donor Restrictions$32,402,681$20,532,523▼ $11,870,158
Total Net Assets Fund Balance$49,396,573$55,516,581▲ $6,120,008
Total Liabilities and Net Assets / Fund Balance$52,858,405$56,229,309▲ $3,370,904

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,520,830$7,177,135$18,697,965
Leasehold Improvements$2,175,190$2,801,465$4,976,655
Equipment$309,898$1,467,735$1,777,633
Land$87,488-$87,488
Other Assets Org$2,921,530--
Other Securities$47,730--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$13,920,649$59,597▲ $3,115,674$311,523$16,704,636
2022$12,668,338$96,168▲ $1,562,128$333,873$13,920,649
2021$15,284,752$70,694▼ $2,229,655$383,258$12,668,338
2020$12,760,491$110,680▲ $2,639,186$153,259$15,284,752
2019$12,152,791$64,501▲ $806,093$205,608$12,760,491
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen MabryChief Executive OfficerFT$145,064$65,800$210,864

Board Members and Trustees

NameTitle
Gary SultChairman of the Board
Tom Blase SrFirst Vice Chairman
Susan WallisSecond Vice Chairman
Ann WardThird Vice Chairman
Angela CasesBoard Member
Anthony KingBoard Member
Barron CagleBoard Member
Brandon GreerBoard Member
Brandon MundBoard Member
Carlos AyubBoard Member
Carole Anne BrownBoard Member
Charles ConnerBoard Member
Chris EdwardsBoard Member
Chris KovatchBoard Member
Chris MaxwellBoard Member
Cynthia WatsonBoard Member
Dan CastilloBoard Member
Darie MccleavesBoard Member
Darla FlattBoard Member
David SahmBoard Member
Dennis HeitkampBoard Member
Dick ChapinBoard Member
Donald McconnellBoard Member
Doug McdonoughBoard Member
Fred CongerBoard Member
Fred StokesBoard Member
Gary LinkerBoard Member
Glen HarvilleBoard Member
Hal GriffinBoard Member
Illa HunsbergerBoard Member
Jack KingBoard Member
Jackie ArnoldBoard Member
James BrowningBoard Member
Jane IstreBoard Member
Jared WilsonBoard Member
Jerald PetersonBoard Member
Joe Lewis PonceBoard Member
Joel KuykendallBoard Member
John EadsBoard Member
Joseph KyleBoard Member
Josh OverfeltBoard Member
Kari McmurrayBoard Member
Ken GleasonBoard Member
Kent BasingerBoard Member
Laura ClarkBoard Member
Leon VanalstineBoard Member
Lois TriebenbachBoard Member
Madeline BirdsonBoard Member
Marshall CooperBoard Member
Mary Ann MaysBoard Member
Michael MorganBoard Member
Natalie AustinBoard Member
Neil LanderBoard Member
Parakash GuatamBoard Member
Patsy AchimBoard Member
Paul DrushBoard Member
Paul MooreBoard Member
Peggy WalkerBoard Member
Ralph MccainBoard Member
Randi WildeBoard Member
Rick ShepphardBoard Member
Rick StoorzaBoard Member
Rick TalbertBoard Member
Rickey CaughronBoard Member
Roger EstlackBoard Member
Ruben Garcia JrBoard Member
Ryan MonroeBoard Member
Sam LindseyBoard Member
Sheila ThomasBoard Member
Stephen FuchsBoard Member
Steven MaysBoard Member
Ted BoydBoard Member
Tiffany FadeBoard Member
Tom HayfordBoard Member
Tom SeibertBoard Member
Vicky DulinBoard Member
Vince RosenBoard Member
Wayne BartonBoard Member
Wayne CooperBoard Member
Woody MathewsBoard Member
Wayne DickyExcomm Secretary
Kenneth JobeExcomm Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,878,420
Program Service Revenue
$146,560
Investment Income
$1,504,674
Other Revenue
$223,544
All Other Contributions
$2,501,315
Change in Net Assets
$448,291

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,597,457
Revenue Not Reported on Financial Statements
$155,740
Revenue Not Reported on Form 990
$5,671,717
Other Revenue Adjustments
$-50,634
Total Revenue per Audited Statements
$10,269,174
Total Revenue per Form 990
$4,753,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,681,798
Salaries, Compensation, and Employee Benefits$1,623,109
Total Fundraising Expense$169,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,004,068$212,667$88,100$1,304,835
Depreciation Depletion$692,450$41,295-$733,745
Insurance$302,399$67,699-$370,098
Other Employee Benefits$152,420$82,534-$234,954
Office Expenses$119,270$93,478-$212,748
Fees for Service Investment Mgmnt Fees-$206,374-$206,374
Occupancy$130,011$40,406-$170,417
Interest$145,779--$145,779
All Other Expenses$102,393--$102,393
Other Expenses$25,432-$74,239$99,671
Payroll Taxes$60,400$16,180$6,740$83,320
Conferences and Meetings$23,117$26,867-$49,984
Fees for Services Accounting$7,429$22,286-$29,715
Advertising$18,435$3,243-$21,678
Information Technology$3,506$10,517-$14,023
Travel$12,523--$12,523
Total Functional Expenses$3,312,282$823,546$169,079$4,304,907

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,304,906
Expenses per Audited Statements$4,149,166
Total Expenses per Audited Statements$4,149,166
Expenses Not Reported on Financial Statements$155,740
Expenses Not Reported on Form 990$0
Other Expense Adjustments$-50,634
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,240
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$558,815
Annuity Payable$49,201
Lease Liability$30,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 6

“Membership in the camp shall consist of lions who are in good standing as active or life members of a lions club in good standing in their district, in multiple district 2 state of texas and in lions clubs international. Members shall have no voting rights.”

Form 990, Part VI, Section B, Line 11B

“The executive committee is provided a copy of the organization's form 990 for review, prior to execution and filing with the internal revenue service by the chief executive officer.”

Form 990, Part VI, Section B, Line 12C

“On an annual basis, each voting member of the board of directors shall be provided with a copy of this policy, and shall complete and sign an acknowledgement and disclosure form.”

Form 990, Part VI, Section B, Line 15

“In reviewing and approving the compensation of any "covered individuals", the board of directors, or a delegated committee of the board will utilize the following process: the compensation arrangement must be approved before any payment is made by the executive committee composed entirely of individuals who do not have a conflict of interest with respect to the compensation arrangement. The executive committee must rely on comparability data that demonstrate the fair market value of the compensation in question using data for similarly qualified individuals in like positions in like organizations. The executive committee must document how it reached its decisions, including the data on which it relied.”

Form 990, Part VI, Section C, Line 19

“The organization's documents are held at the main office at 4100 hwy 27, kerrville, tx 78028, and are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Texas Lions Camp Inc
EIN
74-1189679
Phone
8308968500
Address
PO BOX 290247, KERRVILLE, TX 78029-0247

Signing Officer

Name
Stephen Mabry
Title
President & CEO
Phone
8308968500
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Mabry
Formed
1949
Legal Domicile
TX
Voting Board Members
83
Independent Board Members
83
Employees
148
Volunteers
1,144

Preparer

Firm
Davidson Freedle Espenhover & Overby Pc
Address
222 SIDNEY BAKER SOUTH SUITE 635, KERRVILLE, TX 78028
Preparer
Gregory J Espenhover
Phone
8308961100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Ln 2C

“No change from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“To generate income for operations of the camp.”

PART X, LINE 2:

“The camp has no material unrecognized tax positions due to uncertainties in income tax positions as of september 30, 2023.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of promotional items -36,634. Rental expenses -14,000.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Cost of promotional items - line 10b -36,634. Rental expenses -14,000.”

Raw XML AppendixShowing 400 of 1,093 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/ActivityOrMissionDesc0PROVIDING CAMPING EXPERIENCES AT NO CHARGE TO TEXAS CHILDREN WITH MEDICAL CONDITIONS
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IRS990/Desc0THROUGH OUTDOOR ACTIVITIES, ADVENTURE EXPERIENCES AND TEAM-WORK IN A RESIDENTIAL SETTING, TEXAS LIONS CAMP PROVIDES CHILDREN WHO HAVE PHYSICAL DISABILITIES, TYPE-1 DIABETES, CANCER, EPILEPSY, TRAUMATIC BURNS AND DOWN SYNDROME A PLATFORM IN WHICH TO BUILD THEIR SELF-ESTEEM. CHILDREN ARE GENERALLY BETWEEN THE AGES OF 7-16, ARE RESIDENTS OF THE STATE OF TEXAS AND ATTEND ONE OF 9, WEEK-LONG SESSIONS AT NO CHARGE TO THEM OR THEIR FAMILIES. THE CAMP PROVIDES AN ATMOSPHERE WHEREIN CAMPERS ARE INVITED TO LEARN THE "CAN DO" PHILOSOPHY AND BE ALLOWED TO ACHIEVE MAXIMUM PERSONAL GROWTH AND SELF-ESTEEM. A TOTAL OF 1166 CHILDREN BENEFITED FROM THESE PROGRAMS IN FISCAL 2024.
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IRS990/Form990PartVIISectionAGrp/PersonNm55TOM BLASE SR
IRS990/Form990PartVIISectionAGrp/PersonNm56SUSAN WALLIS
IRS990/Form990PartVIISectionAGrp/PersonNm57ANN WARD
IRS990/Form990PartVIISectionAGrp/PersonNm58WAYNE BARTON
IRS990/Form990PartVIISectionAGrp/PersonNm59MADELINE BIRDSON
IRS990/Form990PartVIISectionAGrp/PersonNm60TED BOYD
IRS990/Form990PartVIISectionAGrp/PersonNm61DAN CASTILLO
IRS990/Form990PartVIISectionAGrp/PersonNm62LAURA CLARK

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