Civic Intelligence

Fiesta San Antonio Commissioninc

EIN 74-1340345 • 501(c)4 • San Antonio, TX

Profile

To plan,promote,and preserve Fiesta San Antonio through the support of non-profit, civic and patriotic participating member organization in presenting a safe educational, annual celebration of diverse heritage,culture and spirit of the San Antonio area for residents and visitors.

110 BroadwaySan Antonio, TX 78205

fiestasanantonio.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.07x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.11x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

7.7%

Higher net margin than 49% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-1.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,332,553

Up $608,300 (+22%) from 2023

Liabilities

Down

$241,617

Down $38,417 (-14%) from 2023

Net Assets

Up

$3,090,936

Up $646,717 (+26%) from 2023

Revenue

Down

$2,283,608

Down $26,017 (-1.1%) from 2023

Expenses

Down

$2,106,866

Down $19,037 (-0.9%) from 2023

Net Income

Down

$176,742

Down $6,980 (-3.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,757,074Liabilities 2011: $225,762Net Assets 2011: $1,531,3122011Assets 2012: $1,808,637Liabilities 2012: $272,575Net Assets 2012: $1,536,0622012Assets 2013: $1,435,786Liabilities 2013: $132,585Net Assets 2013: $1,303,2012013Assets 2014: $1,294,652Liabilities 2014: $95,359Net Assets 2014: $1,199,2932014Assets 2015: $1,323,046Liabilities 2015: $19,524Net Assets 2015: $1,303,5222015Assets 2016: $1,432,411Liabilities 2016: $36,264Net Assets 2016: $1,396,1472016Assets 2017: $1,609,567Liabilities 2017: $55,658Net Assets 2017: $1,553,9092017Assets 2018: $1,761,179Liabilities 2018: $69,623Net Assets 2018: $1,691,5562018Assets 2019: $1,842,248Liabilities 2019: $122,650Net Assets 2019: $1,719,5982019Assets 2020: $1,859,566Liabilities 2020: $1,186,109Net Assets 2020: $673,4572020Assets 2021: $2,897,772Liabilities 2021: $733,781Net Assets 2021: $2,163,9912021Assets 2022: $2,132,302Liabilities 2022: $66,189Net Assets 2022: $2,066,1132022Assets 2023: $2,724,253Liabilities 2023: $280,034Net Assets 2023: $2,444,2192023Assets 2024: $3,332,553Liabilities 2024: $241,617Net Assets 2024: $3,090,9362024

Highlighted filing

2024

Assets$3,332,553
Liabilities$241,617
Net Assets$3,090,936

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,401,577Expenses 2011: $2,235,771Net Income 2011: $165,8062011Revenue 2012: $2,374,744Expenses 2012: $2,369,994Net Income 2012: $4,7502012Revenue 2013: $2,139,915Expenses 2013: $2,372,776Net Income 2013: -$232,8612013Revenue 2014: $2,406,317Expenses 2014: $2,510,225Net Income 2014: -$103,9082014Revenue 2015: $2,704,204Expenses 2015: $2,599,975Net Income 2015: $104,2292015Revenue 2016: $2,701,312Expenses 2016: $2,608,687Net Income 2016: $92,6252016Revenue 2017: $2,601,698Expenses 2017: $2,443,936Net Income 2017: $157,7622017Revenue 2018: $2,640,595Expenses 2018: $2,502,948Net Income 2018: $137,6472018Revenue 2019: $3,045,642Expenses 2019: $3,017,600Net Income 2019: $28,0422019Revenue 2020: $69,374Expenses 2020: $1,115,515Net Income 2020: -$1,046,1412020Revenue 2021: $2,602,132Expenses 2021: $1,111,598Net Income 2021: $1,490,5342021Revenue 2022: $2,033,518Expenses 2022: $1,941,382Net Income 2022: $92,1362022Revenue 2023: $2,309,625Expenses 2023: $2,125,903Net Income 2023: $183,7222023Revenue 2024: $2,283,608Expenses 2024: $2,106,866Net Income 2024: $176,7422024

Highlighted filing

2024

Revenue$2,283,608
Expenses$2,106,866
Net Income$176,742

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.33$0.24$3.09$2.28$2.11$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.72$0.28$2.44$2.31$2.13$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.13$0.07$2.07$2.03$1.94$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.73$2.16$2.60$1.11$1.49
2020Detailed filing. Detailed filing data is available for this year.$1.86$1.19$0.67$0.07$1.12$1.05
2019Detailed filing. Detailed filing data is available for this year.$1.84$0.12$1.72$3.05$3.02$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.76$0.07$1.69$2.64$2.50$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.61$0.06$1.55$2.60$2.44$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.43$0.04$1.40$2.70$2.61$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.02$1.30$2.70$2.60$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.10$1.20$2.41$2.51$0.10
2013Summary only. Only limited summary data is available for this year.$1.44$0.13$1.30$2.14$2.37$0.23
2012Summary only. Only limited summary data is available for this year.$1.81$0.27$1.54$2.37$2.37$0.00
2011Summary only. Only limited summary data is available for this year.$1.76$0.23$1.53$2.40$2.24$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Oct 11, 2024
Return Version
2023v6.0
Gross Receipts
$2,311,766
Mission and Program Overview

Mission

To plan,promote,and preserve Fiesta San Antonio through the support of non-profit, civic and patriotic participating member organization in presenting a safe educational, annual celebration of diverse heritage,culture and spirit of the San Antonio for residents and visitors.

To plan,promote,and preserve Fiesta San Antonio through the support of non-profit, civic and patriotic participating member organization in presenting a safe educational, annual celebration of diverse heritage, culture and spirit of the San Antonio area for residents and visitors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,756,065$2,225,133▲ $469,068
Cash and Non-Interest-Bearing Accounts$596,346$819,665▲ $223,319
Accounts Receivable$142,256$128,139▼ $14,117
Land, Buildings, and Equipment, Net$17,550$13,406▼ $4,144
Prepaid Expenses and Deferred Charges$2,630--
Inventories for Sale or Use$8,423$2,054▼ $6,369
Total Assets$2,724,253$3,332,553▲ $608,300
Other Assets Total$200,983$144,156▼ $56,827
Liabilities
Other Liabilities$199,569$143,357▼ $56,212
Accounts Payable and Accrued Expenses$40,085$60,272▲ $20,187
Deferred Revenue$40,380$37,988▼ $2,392
Total Liabilities$280,034$241,617▼ $38,417
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,444,219$3,090,936▲ $646,717
Total Net Assets Fund Balance$2,444,219$3,090,936▲ $646,717
Total Liabilities and Net Assets / Fund Balance$2,724,253$3,332,553▲ $608,300

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,406$585,802$599,208
Land$0--
Other Assets Org$29,980--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve RosenauerExecutive Director (non-voting)FT$104,981$104,981

Board Members and Trustees

NameTitle
John MeyerImmediate Past President
Richard SparrPresident
David ChristianPresident-Elect
JoAnn BoonePresidential Appointee
Jim Mery1st Vice President
Barton Simpson2nd Vice President
Ferne BurneySenior Vice President
Frank BurneyLegal Counsel(non-voting)
Betsy ZachryMember
Bill DrainMember
Blanca AldacoMember
Carla MillerMember
David UhlerMember
Eric ReblinMember
James FenimoreMember
Jennifer BarbaroMember
Kathy KrnavekMember
Kerry RutledgeMember
Leroy SanceMember
Lisa LyndeMember
Paul RohlfsMember
Virginia Van CleaveMember
Joe VelaSecretary
Kathy De LunaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$146,718
Program Service Revenue
$2,051,084
Investment Income
$41,965
Other Revenue
$43,841
Change in Net Assets
$176,742

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,283,608
Revenue Not Reported on Form 990
$1,298,359
Total Revenue per Audited Statements
$3,581,967
Total Revenue per Form 990
$2,283,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,324,904
Salaries, Compensation, and Employee Benefits$431,162
Grants and Similar Amounts Paid$350,800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$350,800--$350,800
Other Salaries and Wages$0$258,409$0$258,409
Conferences and Meetings$144,418$7,834$0$152,252
Insurance$56,799$63,492$0$120,291
Advertising$107,699$949$0$108,648
Comp Disqual Persons$0$108,150$0$108,150
Office Expenses$5,693$54,627$0$60,320
Occupancy$4,200$53,501$0$57,701
Fees for Services Legal$0$56,091$0$56,091
Travel$31,639$8,532$0$40,171
Other Employee Benefits$0$34,509$0$34,509
Fees for Services Accounting$0$30,163$0$30,163
Payroll Taxes$0$30,094$0$30,094
Fees for Service Investment Mgmnt Fees$0$24,819$0$24,819
Depreciation Depletion$0$20,076$0$20,076
All Other Expenses$4,311$9,832$0$14,143
Interest$0$2,120$0$2,120
Other Expenses$792$1,060$0$1,852
Fees for Services Management$1,400$0$0$1,400
Total Functional Expenses$1,317,395$789,471$0$2,106,866

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,935,250
Expenses per Audited Statements$2,106,866
Total Expenses per Form 990$2,106,866
Expenses Not Reported on Form 990$828,384
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Battle of Flowers AssociationSan Antonio, TX501(c)3See Part VI$87,500
Fiesta Flambeau Parade AssociationSan Antonio, TX501(c)4See Part VI$87,500
Fiesta San Antonio FoundationSan Antonio, TX501(c)3Fiesta Support$50,000
Lulac Rey Feo Scholarship CommitteeSan Antonio, TX501(c)3See Part VI$12,500
Order of the AlamoSan Antonio, TX501(c)4See Part VI$12,500
San Antonio Queen of Soul IncSan Antonio, TX501(c)3See Part Vi$12,500
Action United for Entertainers and Diverse ArtistSan Antonio, TX501(c)3See Part VI$8,000
San Antonio SportsSan Antonio, TX501(c)3See Part VI$8,000
Asociacion de Charros de San AntonioSan Antonio, TX501(c)3See Part VI$7,500
South Texas Educational Scholarship FundSan Antonio, TX501(c)3See Part VI$7,500
The Woman's Club Of San AntonioSan Antonio, TX501(c)3See Part VI$7,500
VFW Post 76San Antonio, TX501(c)3See Part VI$7,000
United San Antonio Pow WowIncSan Antonio, TX501(c)3See Part VI$6,600
San Antonio Conversation SocietySan Antonio, TX501(c)4See Part VI$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating, net of current portion$67,697
Lease Liability - Operating, current portion$43,687
Lease Liability - Finance, net of current portion$20,083
Lease Liability - Finance, current portion$11,890
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Fiesta San Antonio CommissionInc
EIN
74-1340345
Phone
2102275191
Address
110 Broadway, San Antonio, TX 78205

Signing Officer

Name
Steve Rosenauer
Title
Executive Director
Phone
2102275191
Signed
2024-10-11

Organization Details

Formed
1959
Legal Domicile
TX
Voting Board Members
23
Independent Board Members
23
Employees
8
Volunteers
50

Preparer

Firm
Garza Gonzalez and Associates LLC
Address
207 ARDEN GROVE, SAN ANTONIO, TX 78215
Preparer
Ruben M Martinez CPA
Phone
2102271389
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Membership categories in the commission consist of individuals,businesses, and participating member organizations(PMOs). Members pay an annual fee. Each individual member,business member and PMO is entitled to one vote on commission matters. Per the bylaws, only voting(active)members are permitted to vote and hold office.

Pt VI, Line 4

Change of the two vice presidents titles to first and second vice presidents.The definition of majority is changed from 51% to 50% plus one (1) vote.

Pt VI, Line 7A

At the annual membership meeting, an election is held to elect up to 7 elected commissioners to the board of commissioners. The board of commissioners consists up to 21 elected commissioners, the executive committee and one voting representative from each PMO. Each elected commissioner serves a term of 3 years on the board. The board of commissioners then elects the 7 officers of the commission to serve on the executive committee. Vacancies among elected commissioners may be filled by appointment by the president and confirmed by the board of commissioners at the next meeting. The board of commissioners will also elect nine PMOs to be voting members of the board of directors. The board of directors consists of the executive committee, a presidential appointee, and these nine PMO voting members.

Pt VI, Line 7B

Any decisions that could potentially affect the purpose of the organization must be formally approved by members of the governing body and the membership body.

Pt VI, Line 11B

The Form 990 is presented to the executive director for review. Once reviewed, the Form 990 is reviewed by the board for final approval.

Pt VI, Line 12C

1.Representatives of the FSAC, including all officers, members of the Board of Commissioners, and employees shall disclose all potential conflicts of interest to the Executive Committee for determination of the actuality of a conflict. 2.Should the Executive Committee determine that a conflict exists, the representative will refrain from discussing or voting on the particular transaction in which s/he has an interest, and refrain from otherwise attempting to exert any influence on the FSAC regarding the transaction. 3.Any potential conflicts of interest will be disclosed at least on an annual basis.

Pt VI, Line 15A

Compensation is reviewed by the personnel committee which evaluates the employees performances and then votes to approve compensation which is within budget.

Pt VI, Line 15B

Compensation is reviewed by the personnel committee which evaluates the employees performances and then votes to approve compensation which is within budget.

Pt VI, Line 19

The Fiesta San Antonio Commission,Inc. makes its governing documents,conflict of interest policy, and financial/tax statements available to the public upon request.

Financial Statement Notes

Pt X, Line 2

FSAC and the Foundation are nonprofit organizations under Section 501(c)(4), and Section 501(c)(3), respectively, of the Internal Revenue Code (IRC) and are not subject to federal income tax. The Commission follows the provisions of Accounting for Uncertainty in Income Taxes (FASB ASC 740-10). At July 31, 2024, the Commission is no longer subject to U.S. federal, state and local income tax examinations by tax authorities for fiscal years ending prior to July 31, 2020. The Commissions estimate of the potential outcome of any uncertain tax issues is subject to managements assessment of relevant risks, facts, and circumstances existing at that time. The Commission uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. To the extent the Commissions assessment of such tax position changes, the change in estimate is recorded in the period in which the determination is made. The Commission reports tax-related interest and penalties, if applicable, as a component of income tax expense. For the years ended July 31, 2024, and 2023, uncertain tax positions were not identified; therefore, there were no tax-related interest or penalties that were recognized in the accompanying consolidated financial statements.

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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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IRS990/Desc0Worked year-round to coordinate the efforts of almost 100 local non-profit organizations and 75,000 volunteers required to plan and execute the 10 day April Festival, including providing funding for fiesta events that are not financially self-supporting. Approximately 3.5 million people attended the 100 Fiesta events.
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