Civic Intelligence

Port Arthur Convention & Tourist

EIN 74-1902118 • 501(c)6 • Port Arthur, TX

Profile

Promotion of tourism to the City of Port Arthur and surrounding area.

3401 Cultural Center DrivePort Arthur, TX 77642

www.portarthurtexas.com/index.cfm

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.21x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.04x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-3.7%

Higher net margin than 28% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$98,850

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

14th percentile

-16%

Faster asset growth than 14% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

1.1%

Faster revenue growth than 40% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$179,292

Down $34,667 (-16%) from 2023

Liabilities

Up

$37,759

Up $475 (+1.3%) from 2023

Net Assets

Down

$141,533

Down $35,142 (-20%) from 2023

Revenue

Up

$946,271

Up $9,862 (+1.1%) from 2023

Expenses

Down

$981,614

Down $57,558 (-5.5%) from 2023

Net Income

Up

-$35,343

Up $67,420 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $156,621Liabilities 2011: $3,702Net Assets 2011: $152,9192011Assets 2012: $148,394Liabilities 2012: $4,266Net Assets 2012: $144,1282012Assets 2013: $140,284Liabilities 2013: $7,208Net Assets 2013: $133,0762013Assets 2014: $149,689Liabilities 2014: $2,300Net Assets 2014: $147,3892014Assets 2015: $148,553Liabilities 2015: $3,422Net Assets 2015: $145,1312015Assets 2016: $176,062Liabilities 2016: $531Net Assets 2016: $175,5312016Assets 2017: $200,917Liabilities 2017: $11,066Net Assets 2017: $189,8512017Assets 2018: $220,157Liabilities 2018: $15,501Net Assets 2018: $204,6562018Assets 2019: $232,993Liabilities 2019: $9,635Net Assets 2019: $223,3582019Assets 2020: $396,591Liabilities 2020: $59,406Net Assets 2020: $337,1852020Assets 2021: $345,771Liabilities 2021: $1,207Net Assets 2021: $344,5642021Assets 2022: $310,233Liabilities 2022: $7,372Net Assets 2022: $302,8612022Assets 2023: $213,959Liabilities 2023: $37,284Net Assets 2023: $176,6752023Assets 2024: $179,292Liabilities 2024: $37,759Net Assets 2024: $141,5332024

Highlighted filing

2024

Assets$179,292
Liabilities$37,759
Net Assets$141,533

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $559,920Expenses 2011: $562,358Net Income 2011: -$2,4382011Revenue 2012: $568,968Expenses 2012: $577,759Net Income 2012: -$8,7912012Revenue 2013: $564,282Expenses 2013: $575,334Net Income 2013: -$11,0522013Revenue 2014: $601,282Expenses 2014: $586,966Net Income 2014: $14,3162014Revenue 2015: $607,339Expenses 2015: $609,597Net Income 2015: -$2,2582015Revenue 2016: $650,749Expenses 2016: $620,349Net Income 2016: $30,4002016Revenue 2017: $705,488Expenses 2017: $691,168Net Income 2017: $14,3202017Revenue 2018: $733,504Expenses 2018: $718,699Net Income 2018: $14,8052018Revenue 2019: $735,706Expenses 2019: $717,004Net Income 2019: $18,7022019Revenue 2020: $718,123Expenses 2020: $604,296Net Income 2020: $113,8272020Revenue 2021: $808,902Expenses 2021: $801,523Net Income 2021: $7,3792021Revenue 2022: $903,343Expenses 2022: $945,046Net Income 2022: -$41,7032022Revenue 2023: $936,409Expenses 2023: $1,039,172Net Income 2023: -$102,7632023Revenue 2024: $946,271Expenses 2024: $981,614Net Income 2024: -$35,3432024

Highlighted filing

2024

Revenue$946,271
Expenses$981,614
Net Income-$35,343

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.04$0.14$0.95$0.98$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.04$0.18$0.94$1.04$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$0.90$0.95$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.34$0.81$0.80$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.34$0.72$0.60$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.74$0.72$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$0.73$0.72$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.71$0.69$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.65$0.62$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.61$0.61$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.60$0.59$0.01
2013Summary only. Only limited summary data is available for this year.$0.14$0.01$0.13$0.56$0.58$0.01
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$0.14$0.57$0.58$0.01
2011Summary only. Only limited summary data is available for this year.$0.16$0.00$0.15$0.56$0.56$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 10, 2025
Return Version
2023v6.0
Gross Receipts
$946,271
Mission and Program Overview

Mission

Promotion of tourism to the city of port arthur and surrounding area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$176,675$151,956▼ $24,719
Land, Buildings, and Equipment, Net$20,177$14,510▼ $5,667
Prepaid Expenses and Deferred Charges$17,055$12,775▼ $4,280
Cash and Non-Interest-Bearing Accounts$51$51→ $0
Total Assets$213,958$179,292▼ $34,666
Liabilities
Accounts Payable and Accrued Expenses$37,082$37,759▲ $677
Total Liabilities$37,082$37,759▲ $677
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$176,876$141,533▼ $35,343
Total Net Assets Fund Balance$176,876$141,533▼ $35,343
Total Liabilities and Net Assets / Fund Balance$213,958$179,292▼ $34,666

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,510$45,687$60,197
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tammy KotzurExecutive DirectorFT$98,850$98,850

Board Members and Trustees

NameTitle
Orlando CiramellaChair
Donald FloydVice-Chair
Debora Asbury-ScottDirector
Mike MasonDirector
Pat HolmesDirector
Patti SalterDirector
Rebecca UnderhillDirector
Tony NguyenDirector
Sarah Bowers-WeeksSecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$945,666
Program Service Revenue
$0
Investment Income
$605
Other Revenue
$0
Change in Net Assets
$-35,343

Audited Revenue Reconciliation

Revenue per Audited Statements
$945,666
Revenue Not Reported on Financial Statements
$605
Revenue Not Reported on Form 990
$7,056
Other Revenue Adjustments
$605
Total Revenue per Audited Statements
$952,722
Total Revenue per Form 990
$946,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,403
Salaries, Compensation, and Employee Benefits$430,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,502$179,405-$333,907
Other Employee Benefits$35,940$34,610-$70,550
All Other Expenses$25,812$27,634-$53,446
Other Expenses$52,833--$52,833
Payroll Taxes$11,862$13,892-$25,754
Fees for Services Accounting-$10,000-$10,000
Depreciation Depletion-$5,671-$5,671
Insurance-$5,528-$5,528
Occupancy-$5,000-$5,000
Office Expenses-$2,751-$2,751
Total Functional Expenses$697,123$284,491$0$981,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$988,670
Expenses per Audited Statements$981,614
Total Expenses per Form 990$981,614
Expenses Not Reported on Form 990$7,056
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
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 B, line 11B

Organization's Process to Review Form 990 - The Executive director presents the tax return to the board after it is prepared for filing.

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

Monthly review and ratification of expenditures

Form 990, Part VI, Section B, line 15

The Director and all employee salaries are reviewed and approved by the board of directors annually. Information of area wages of similar positions are reviewed and compared to proposed salaries annually. The salaries are budgeted annually and the budget is reviewed monthly. Salaries are budgeted annually and the salaries are reviewed according to the qualifications required of the position and ability of the employee. The salaries are presented to and approved by the board of directors with a comparison of wages in the geographic area for similar positions.

Form 990, Part VI, Section C, line 19

The organization provides financial statements to the City of Port Arthur as per the contract with the city, which are then made available to the public.

Filing and Contact Details

Filer

Filer Name
Port Arthur Convention & Tourist
EIN
74-1902118
Phone
4099857822
Address
3401 Cultural Center Drive, Port Arthur, TX 77642

Signing Officer

Name
Tammy Koztur
Title
Executive Director
Phone
4099857822
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Kotzur
Formed
1976
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Brammer Begnaud & Lattimore CPA's PLLC
Address
3240 Central Mall Drive, Port Arthur, TX 77642
Preparer
David Lattimore CPA
Phone
4099831669
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

TX

Form 990, Part XII, Line 2C:

Organization's Responsibility to Audited Financial Statements - The Executive director presents the Financial Statements to the board after it is prepared for presentation by Independent Certified Public Accountant.

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

Investment income 605.

Raw XML Appendix374 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/ProgSrvcAccomActy2Grp/ExpenseAmt054130
IRS990/ProgSrvcAccomActy3Grp/Desc0Direct promotion and special projects-direct advertising of Port Arthur and surrounding area attractions and events and sales, at costs of promotional products.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0617181
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0935763
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0646
IRS990/PYOtherExpensesAmt0627263
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-102763
IRS990/PYSalariesCompEmpBnftPaidAmt0411909
IRS990/PYTotalExpensesAmt01039172
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0936409
IRS990/ReconcilationRevenueExpnssAmt0-35343
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0176675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0151956
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt07056
IRS990ScheduleD/DonatedServicesUseFcltsAmt07056
IRS990ScheduleD/ExpensesNotReportedAmt07056
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0981614
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014510
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045687
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060197
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0605
IRS990ScheduleD/RevenueNotReportedAmt07056
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0605
IRS990ScheduleD/RevenueSubtotalAmt0945666
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Investment income 605.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014510
IRS990ScheduleD/TotalExpensesPerForm990Amt0981614
IRS990ScheduleD/TotalRevenuePerForm990Amt0946271
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0952722
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0988670
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ED Compensation is established through a vote of the Board of Director when approving the budget for the following Fiscal Year.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TX
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization's Process to Review Form 990 - The Executive director presents the tax return to the board after it is prepared for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Monthly review and ratification of expenditures
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Director and all employee salaries are reviewed and approved by the board of directors annually. Information of area wages of similar positions are reviewed and compared to proposed salaries annually. The salaries are budgeted annually and the budget is reviewed monthly. Salaries are budgeted annually and the salaries are reviewed according to the qualifications required of the position and ability of the employee. The salaries are presented to and approved by the board of directors with a comparison of wages in the geographic area for similar positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization provides financial statements to the City of Port Arthur as per the contract with the city, which are then made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Organization's Responsibility to Audited Financial Statements - The Executive director presents the Financial Statements to the board after it is prepared for presentation by Independent Certified Public Accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 13a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TX
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0213958
IRS990/TotalAssetsEOYAmt0179292
IRS990/TotalAssetsGrp/BOYAmt0213958
IRS990/TotalAssetsGrp/EOYAmt0179292
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0945666
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0284491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0697123
IRS990/TotalFunctionalExpensesGrp/TotalAmt0981614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037082
IRS990/TotalLiabilitiesEOYAmt037759
IRS990/TotalLiabilitiesGrp/BOYAmt037082
IRS990/TotalLiabilitiesGrp/EOYAmt037759
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0176876
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141533
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0697123
IRS990/TotalReportableCompFromOrgAmt098850
IRS990/TotalRevenueGrp/ExclusionAmt0605
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0946271
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0213958
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0179292
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03401 Cultural Center Drive
IRS990/USAddress/CityNm0Port Arthur
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077642
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.portarthurtexas.com/index.cfm
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tammy Koztur
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04099857822
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Port Arthur Convention & Tourist
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0741902118
ReturnHeader/Filer/PhoneNum04099857822
ReturnHeader/Filer/USAddress/AddressLine1Txt03401 Cultural Center Drive
ReturnHeader/Filer/USAddress/CityNm0Port Arthur
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077642
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843733789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brammer Begnaud & Lattimore CPA's PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03240 Central Mall Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Port Arthur
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077642
ReturnHeader/PreparerPersonGrp/PhoneNum04099831669
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Lattimore CPA
ReturnHeader/ReturnTs02025-02-17T11:02:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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