Civic Intelligence

Washington'S Birthday Celebration Association

990 • Fiscal year 2015 • EIN 74-2651425

Jun 01, 2014 to May 31, 2015 • Filed on Dec 23, 2015

1819 East Hillside RoadLaredo, TX 78041

(956) 722-0589

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Net Margin

40th percentile

2.4%

Higher net margin than 40% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

76th percentile

$63,751

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2015

Asset Growth

52nd percentile

1.7%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-5.0%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,777,054

Up $46,534 (+1.7%) from 2014

Net Assets

Up

$2,775,699

Up $46,490 (+1.7%) from 2014

Liabilities

Up

$1,355

Up $44 (+3.4%) from 2014

Revenue

Down

$1,976,933

Down $104,106 (-5.0%) from 2014

Expenses

Up

$1,930,443

Up $1,784 (+0.1%) from 2014

Net Income

Down

$46,490

Down $105,890 (-69%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $2,213,454Liabilities 2011: $2,330Net Assets 2011: $2,211,1242011Assets 2012: $2,201,091Liabilities 2012: $6,355Net Assets 2012: $2,194,7362012Assets 2013: $387,432Net Assets 2013: $02013Assets 2014: $2,730,520Liabilities 2014: $1,311Net Assets 2014: $2,729,2092014Assets 2015: $2,777,054Liabilities 2015: $1,355Net Assets 2015: $2,775,6992015Assets 2016: $2,799,009Liabilities 2016: $1,349Net Assets 2016: $2,797,6602016Assets 2017: $2,726,415Liabilities 2017: $1,555Net Assets 2017: $2,724,8602017Assets 2018: $2,776,621Liabilities 2018: $447Net Assets 2018: $2,776,1742018Assets 2019: $2,844,028Liabilities 2019: $553Net Assets 2019: $2,843,4752019Assets 2020: $2,861,993Liabilities 2020: $592Net Assets 2020: $2,861,4012020Assets 2021: $2,458,873Liabilities 2021: $592Net Assets 2021: $2,458,2812021Assets 2022: $2,541,802Liabilities 2022: $645Net Assets 2022: $2,541,1572022Assets 2023: $2,658,558Liabilities 2023: $746Net Assets 2023: $2,657,8122023Assets 2024: $2,449,561Liabilities 2024: $673Net Assets 2024: $2,448,8882024Assets 2025: $2,206,789Liabilities 2025: $571Net Assets 2025: $2,206,2182025

Highlighted filing

2015

Assets$2,777,054
Liabilities$1,355
Net Assets$2,775,699

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,502,1622011Revenue 2012: $1,629,873Expenses 2012: $1,646,261Net Income 2012: -$16,3882012Revenue 2013: $02013Revenue 2014: $2,081,039Expenses 2014: $1,928,659Net Income 2014: $152,3802014Revenue 2015: $1,976,933Expenses 2015: $1,930,443Net Income 2015: $46,4902015Revenue 2016: $2,045,858Expenses 2016: $2,023,897Net Income 2016: $21,9612016Revenue 2017: $40,276Expenses 2017: $66,150Net Income 2017: -$25,8742017Revenue 2018: $1,958,815Expenses 2018: $1,907,501Net Income 2018: $51,3142018Revenue 2019: $2,081,233Expenses 2019: $2,013,932Net Income 2019: $67,3012019Revenue 2020: $2,020,780Expenses 2020: $2,002,854Net Income 2020: $17,9262020Revenue 2021: $120,673Expenses 2021: $523,793Net Income 2021: -$403,1202021Revenue 2022: $1,873,324Expenses 2022: $1,790,448Net Income 2022: $82,8762022Revenue 2023: $2,465,934Expenses 2023: $2,325,359Net Income 2023: $140,5752023Revenue 2024: $2,177,423Expenses 2024: $2,367,937Net Income 2024: -$190,5142024Revenue 2025: $2,600,019Expenses 2025: $2,823,813Net Income 2025: -$223,7942025

Highlighted filing

2015

Revenue$1,976,933
Expenses$1,930,443
Net Income$46,490
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Dec 23, 2015
Return Version
2014v5.0
Gross Receipts
$1,976,933
Mission and Program Overview

Mission

To foster greater understanding between the peoples of the americas, to promote laredo as one of texas' most patriotic and culturally alive cities and create a greater sense of civic and national pride.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,135,368$2,175,480▲ $40,112
Land, Buildings, and Equipment, Net$351,037$328,906▼ $22,131
Cash and Non-Interest-Bearing Accounts$184,579$213,860▲ $29,281
Intangible Assets$26,953$25,953▼ $1,000
Prepaid Expenses and Deferred Charges$7,503$16,392▲ $8,889
Accounts Receivable$23,105$14,488▼ $8,617
Inventories for Sale or Use$1,975$1,975→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$2,730,520$2,777,054▲ $46,534
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,311$1,355▲ $44
Total Liabilities$1,311$1,355▲ $44
Net Assets / Fund Balance
Unrestricted Net Assets$2,729,209$2,775,699▲ $46,490
Total Net Assets Fund Balance$2,729,209$2,775,699▲ $46,490
Total Liabilities and Net Assets / Fund Balance$2,730,520$2,777,054▲ $46,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$328,906$446,791$775,697
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Celina Y AlvaradoExecutive DirectorFT$63,751$63,751
Revenue and Support

Revenue Composition

Contributions and Grants
$468,695
Program Service Revenue
$1,468,960
Investment Income
$7,400
Other Revenue
$31,878
All Other Contributions
$468,695
Change in Net Assets
$46,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,678,418
Salaries, Compensation, and Employee Benefits$252,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$503,896$275,651-$779,547
Other Salaries and Wages$182,928--$182,928
Other Expenses$124,919--$124,919
Current Officers, Directors, Trustees, and Key Employees$63,751--$63,751
Insurance$50,578--$50,578
Fees for Services Other$45,411--$45,411
Depreciation Depletion$29,935--$29,935
Office Expenses$20,096--$20,096
Travel$12,642--$12,642
Other Employee Benefits$5,346--$5,346
Total Functional Expenses$1,654,792$275,651$0$1,930,443
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Jeffrey puig and jay puig are cousins and both executive committee members.jeffrey puig (executive committee member) is rafael a martinez's (board member) brother-in-law.cordelia valdez is the mother of rochelle gonzalez and both are board members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive committee meets once a week. The 990 is given to them to review and it is approved at those meetings. After it is approved, the president signs the form.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive director is given a written evaluation annually that is reviewed and approved by all members of the executive committee before any salary increase and/or bonus is awarded.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization keeps copies of their governing documents, policies, and financial statements at their main office and are available upon request.

Filing and Contact Details

Filer

Filer Name
Washingtons Birthday Celebration
EIN
74-2651425
Phone
9567220589
Address
1819 EAST HILLSIDE ROAD, LAREDO, TX 78041

Signing Officer

Name
Veronica Castillon
Title
President
Signed
2015-12-23
Discuss with paid preparer
Yes

Organization Details

Formed
1922
Legal Domicile
TX
Voting Board Members
40
Independent Board Members
40
Employees
7
Volunteers
100

Preparer

Firm
Flores Auditing Pllc
Address
3112 SPRING CREEK DR, LAREDO, TX 78045-8141
Preparer
Gloria E Flores
Phone
9567174193
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

ALLOCATION ADMIN COSTS: Column (A) - Total = $0; Column (B) - Program Services = $-275651; Column (C) - Management & General = $275651; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $6407; Column (B) - Program Services = $6407; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COMMUNICATIONS: Column (A) - Total = $2220; Column (B) - Program Services = $2220; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONTRACT LABOR: Column (A) - Total = $69370; Column (B) - Program Services = $69370; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONTRIBUTIONS: Column (A) - Total = $8068; Column (B) - Program Services = $8068; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DISCOUNTS: Column (A) - Total = $8166; Column (B) - Program Services = $8166; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES/SUBSCRIP/FEES: Column (A) - Total = $2736; Column (B) - Program Services = $2736; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EVENT EXPENSE: Column (A) - Total = $28830; Column (B) - Program Services = $28830; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HONORED GUESTS: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOSPITALITY: Column (A) - Total = $30971; Column (B) - Program Services = $30971; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Licenses & Permits: Column (A) - Total = $6763; Column (B) - Program Services = $6763; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MAINTENANCE/SANITATION: Column (A) - Total = $68194; Column (B) - Program Services = $68194; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Meetings: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER: Column (A) - Total = $14589; Column (B) - Program Services = $14589; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $8806; Column (B) - Program Services = $8806; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $83201; Column (B) - Program Services = $83201; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PUBLIC SAFETY: Column (A) - Total = $85919; Column (B) - Program Services = $85919; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Repairs: Column (A) - Total = $1626; Column (B) - Program Services = $1626; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SEMINARS: Column (A) - Total = $1295; Column (B) - Program Services = $1295; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Souvenirs: Column (A) - Total = $13389; Column (B) - Program Services = $13389; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SPONSOR CONTRACT EXP: Column (A) - Total = $62438; Column (B) - Program Services = $62438; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $100490; Column (B) - Program Services = $100490; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TAXES: Column (A) - Total = $15355; Column (B) - Program Services = $15355; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone: Column (A) - Total = $12007; Column (B) - Program Services = $12007; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TICKETS: Column (A) - Total = $114825; Column (B) - Program Services = $114825; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Transportation: Column (A) - Total = $14621; Column (B) - Program Services = $14621; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRAVEL - FLOATS & CARS: Column (A) - Total = $3751; Column (B) - Program Services = $3751; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Utilities: Column (A) - Total = $14010; Column (B) - Program Services = $14010; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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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/Form990PartVIISectionAGrp/PersonNm2VERONICA CASTILLON
IRS990/Form990PartVIISectionAGrp/PersonNm3DR JOE CASTELLANO
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IRS990/Form990PartVIISectionAGrp/PersonNm7NANCY BRICE
IRS990/Form990PartVIISectionAGrp/PersonNm8MARTHA O GONZALEZ
IRS990/Form990PartVIISectionAGrp/PersonNm9MARIA CHRISTINA DOVALINA
IRS990/Form990PartVIISectionAGrp/PersonNm10DODY FOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm11ROCHELLE V GONZALEZ
IRS990/Form990PartVIISectionAGrp/PersonNm12HECTOR TITO GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm13MICHAEL MARASCO
IRS990/Form990PartVIISectionAGrp/PersonNm14OLGA GENTRY
IRS990/Form990PartVIISectionAGrp/PersonNm15RICHARD GENTRY
IRS990/Form990PartVIISectionAGrp/PersonNm16MATTHEW GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm17AVERY JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm18GREG KAHN
IRS990/Form990PartVIISectionAGrp/PersonNm19ROBERT J PEREGOY
IRS990/Form990PartVIISectionAGrp/PersonNm20NORMA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm21ROBERTO MURILLO
IRS990/Form990PartVIISectionAGrp/PersonNm22JAMES A NOTZON
IRS990/Form990PartVIISectionAGrp/PersonNm23JAMES JAY PUIG
IRS990/Form990PartVIISectionAGrp/PersonNm24JEFFREY G PUIG
IRS990/Form990PartVIISectionAGrp/PersonNm25FERNANDO R MONTEMAYOR JR
IRS990/Form990PartVIISectionAGrp/PersonNm26REAGAN ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm27EVELYN SAMES
IRS990/Form990PartVIISectionAGrp/PersonNm28FRED SANTOS IV
IRS990/Form990PartVIISectionAGrp/PersonNm29CORDELIA L VALDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm30CHRISTINA VALLS
IRS990/Form990PartVIISectionAGrp/PersonNm31E EDDIE VILLARREAL
IRS990/Form990PartVIISectionAGrp/PersonNm32NYDIA WEATHERS
IRS990/Form990PartVIISectionAGrp/PersonNm33LUPITA ZEPEDA
IRS990/Form990PartVIISectionAGrp/PersonNm34OSCAR M SALDANA III
IRS990/Form990PartVIISectionAGrp/PersonNm35RAFAEL A MARTINEZ
IRS990/Form990PartVIISectionAGrp/PersonNm36OLGA MALDONADO
IRS990/Form990PartVIISectionAGrp/PersonNm37JERRY LARA
IRS990/Form990PartVIISectionAGrp/PersonNm38NATALIE HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm39CELINA Y ALVARADO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt390
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt242ND VICE PRESID
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.21$0.00$2.21$2.60$2.82$0.22
2024Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$2.18$2.37$0.19
2023Detailed filing. Detailed filing data is available for this year.$2.66$0.00$2.66$2.47$2.33$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$1.87$1.79$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$0.12$0.52$0.40
2020Summary only. Only limited summary data is available for this year.$2.86$0.00$2.86$2.02$2.00$0.02
2019Summary only. Only limited summary data is available for this year.$2.84$0.00$2.84$2.08$2.01$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$1.96$1.91$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.72$0.04$0.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$2.05$2.02$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.78$0.00$2.78$1.98$1.93$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.73$0.00$2.73$2.08$1.93$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$2.20$0.01$2.19$1.63$1.65$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.00$2.21$1.50