Civic Intelligence

Hcms Cougar Club Inc.

990 • Fiscal year 2018 • EIN 74-2842645

Jun 01, 2017 to May 31, 2018 • Filed on Sep 25, 2018

1300 Walsh TarltonAustin, TX 78746

(512) 732-9220

Siviq Scores

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

Liabilities / Assets

90th percentile

0.54x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

0.95x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

58th percentile

7.1%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

73rd percentile

22%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

19th percentile

-26%

Faster revenue growth than 19% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$242,500

Up $43,885 (+22%) from 2017

Net Assets

Up

$111,520

Up $16,548 (+17%) from 2017

Liabilities

Up

$130,980

Up $27,337 (+26%) from 2017

Revenue

Down

$137,647

Down $49,400 (-26%) from 2017

Expenses

Down

$127,933

Down $37,903 (-23%) from 2017

Net Income

Down

$9,714

Down $11,497 (-54%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $76,903Liabilities 2011: $48,019Net Assets 2011: $28,8842011Assets 2012: $98,171Liabilities 2012: $58,898Net Assets 2012: $39,2732012Assets 2013: $128,040Liabilities 2013: $88,011Net Assets 2013: $40,0292013Assets 2014: $116,742Liabilities 2014: $55,795Net Assets 2014: $60,9472014Assets 2015: $151,886Liabilities 2015: $67,877Net Assets 2015: $84,0092015Assets 2016: $177,216Liabilities 2016: $68,825Net Assets 2016: $108,3912016Assets 2017: $198,615Liabilities 2017: $103,643Net Assets 2017: $94,9722017Assets 2018: $242,500Liabilities 2018: $130,980Net Assets 2018: $111,5202018Assets 2019: $247,870Liabilities 2019: $0Net Assets 2019: $247,8702019Assets 2020: $248,243Liabilities 2020: $22,780Net Assets 2020: $225,4632020Assets 2021: $247,693Liabilities 2021: $36,490Net Assets 2021: $211,2032021Assets 2022: $288,915Liabilities 2022: $0Net Assets 2022: $288,9152022Assets 2023: $258,375Liabilities 2023: $95Net Assets 2023: $258,2802023Assets 2024: $212,850Liabilities 2024: $0Net Assets 2024: $212,8502024Assets 2025: $186,854Liabilities 2025: $0Net Assets 2025: $186,8542025

Highlighted filing

2018

Assets$242,500
Liabilities$130,980
Net Assets$111,520

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $130,330Expenses 2011: $129,298Net Income 2011: $1,0322011Revenue 2012: $147,234Expenses 2012: $136,845Net Income 2012: $10,3892012Expenses 2013: $153,3852013Revenue 2014: $178,345Expenses 2014: $157,427Net Income 2014: $20,9182014Revenue 2015: $177,581Expenses 2015: $154,795Net Income 2015: $22,7862015Revenue 2016: $177,880Expenses 2016: $153,694Net Income 2016: $24,1862016Revenue 2017: $187,047Expenses 2017: $165,836Net Income 2017: $21,2112017Revenue 2018: $137,647Expenses 2018: $127,933Net Income 2018: $9,7142018Revenue 2019: $205,056Expenses 2019: $179,239Net Income 2019: $25,8172019Revenue 2020: $257,896Expenses 2020: $165,263Net Income 2020: $92,6332020Revenue 2021: $178,192Expenses 2021: $215,050Net Income 2021: -$36,8582021Revenue 2022: $273,024Expenses 2022: $195,312Net Income 2022: $77,7122022Revenue 2023: $248,527Expenses 2023: $279,162Net Income 2023: -$30,6352023Revenue 2024: $253,127Expenses 2024: $298,557Net Income 2024: -$45,4302024Revenue 2025: $289,780Expenses 2025: $315,776Net Income 2025: -$25,9962025

Highlighted filing

2018

Revenue$137,647
Expenses$127,933
Net Income$9,714
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$246,076
Mission and Program Overview

Mission

The primary exempt purpose of the HCMS Cougar Club is to provide support to Hill Country Middle School staff, teachers and students. All funds donated to and raised by the HCMS Cougar Club are spent on items and services exclusively for the benefit of the Hill Country Middle School students,staff and campus.

The primary exempt purpose of the hcms cougar club is to provide support to hill county middle school staff, teachers and students. All funds donated and raised by hcms cougar club are spent on items and services exclusively for the benefit of hill county middle school students, staff and campus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$161,587$202,765▲ $41,178
Savings and Temporary Cash Investments$36,528$36,535▲ $7
Accounts Receivable$500$3,200▲ $2,700
Total Assets$198,615$242,500▲ $43,885
Liabilities
Deferred Revenue$58,561$127,244▲ $68,683
Accounts Payable and Accrued Expenses$45,082$3,602▼ $41,480
Other Liabilities$0$134▲ $134
Total Liabilities$103,643$130,980▲ $27,337
Net Assets / Fund Balance
Unrestricted Net Assets$94,972$111,520▲ $16,548
Total Net Assets Fund Balance$94,972$111,520▲ $16,548
Total Liabilities and Net Assets / Fund Balance$198,615$242,500▲ $43,885
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alice MeadowsPresident
Lesley LorenzPresident Elect
Kerianne OliverAt Large Secretary
Christine BrowningTreasurer
Carrie ShapiroTreasurer Elect
Stephanie LandVP of Finance
Stacey SimmonsVP of Parent Programs
Belinda EckolsVP of Student Programs
Revenue and Support

Revenue Composition

Contributions and Grants
$15,679
Program Service Revenue
$45,426
Investment Income
$7
Other Revenue
$76,535
All Other Contributions
$15,679
Change in Net Assets
$9,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$95,056
Grants and Similar Amounts Paid$32,877
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$32,877--$32,877
Other Expenses$3,785$7,460-$3,785
All Other Expenses$1,787--$1,787
Fees for Services Accounting-$1,561-$1,561
Insurance-$1,265-$1,265
Total Functional Expenses$117,647$10,286$0$127,933
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Eanes IsdAustin, TX-Support of Hcms$32,877
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,648
Fundraising Direct Expenses$16,904
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Friend of Hill Country$77,648$77,648$16,904$60,744
Total Events$77,648$77,648$16,904$60,744
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tax Collected$134
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Line 6 explanation - members shall elect officers by affirmative vote of majority of members present at the april general meeting.

Form 990, Part VI, Section A, Line 7B

Line 7b explanation - all major decisions (i.e. Budget, board elections) are approved at general booster club meetings.

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

Only the treasurer reviews the 990 before it is filed. After the return is filed the audit committee reviews the return.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Hcms Cougar Club
EIN
74-2842645
Phone
5127329220
Address
1300 WALSH TARLTON, AUSTIN, TX 78746

Signing Officer

Name
Carrie Shapiro
Title
Treasurer
Phone
5127329220
Signed
2018-09-25
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
40

Preparer

Firm
W Hamilton & Co Pllc
Address
8303 N MOPAC EXPY SUITE A-120, AUSTIN, TX 78759
Preparer
William D Hamilton CPA
Phone
5126717711
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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/MissionDesc0THE PRIMARY EXEMPT PURPOSE OF THE HCMS COUGAR CLUB IS TO PROVIDE SUPPORT TO HILL COUNTRY MIDDLE SCHOOL STAFF, TEACHERS AND STUDENTS. ALL FUNDS DONATED TO AND RAISED BY THE HCMS COUGAR CLUB ARE SPENT ON ITEMS AND SERVICES EXCLUSIVELY FOR THE BENEFIT OF THE HILL COUNTRY MIDDLE SCHOOL STUDENTS,STAFF AND CAMPUS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BOARD MEMBERS OF THE HCMS COUGAR CLUB WERE PARENTS OF STUDENTS AT HCMS. THE COUGAR CLUB REPORTS AND INTERACTS DIRECTLY WITH MANAGEMENT OF HCMS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION C, LINE 1:
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0746024067
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt032877
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0EANES ISD
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt032877
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TAX COLLECTED
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0134
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016904
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FRIEND OF HILL COUNTRY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt077648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt077648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt077648
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt077648
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt060744
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016904
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016904
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt032877
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT OF HCMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EANES ISD
IRS990ScheduleI/RecipientTable/RecipientEIN0746024067
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01300 WALSH TARLTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm0AUSTIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd078746
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - MEMBERS SHALL ELECT OFFICERS BY AFFIRMATIVE VOTE OF MAJORITY OF MEMBERS PRESENT AT THE APRIL GENERAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7B EXPLANATION - ALL MAJOR DECISIONS (I.E. BUDGET, BOARD ELECTIONS) ARE APPROVED AT GENERAL BOOSTER CLUB MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONLY THE TREASURER REVIEWS THE 990 BEFORE IT IS FILED. AFTER THE RETURN IS FILED THE AUDIT COMMITTEE REVIEWS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0198615
IRS990/TotalAssetsEOYAmt0242500
IRS990/TotalAssetsGrp/BOYAmt0198615
IRS990/TotalAssetsGrp/EOYAmt0242500
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015679
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010286
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0117647
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127933
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0103643
IRS990/TotalLiabilitiesEOYAmt0130980
IRS990/TotalLiabilitiesGrp/BOYAmt0103643
IRS990/TotalLiabilitiesGrp/EOYAmt0130980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt094972
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0111520
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt05572
IRS990/TotalProgramServiceExpensesAmt0117647
IRS990/TotalProgramServiceRevenueAmt045426
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt060751
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061217
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0137647
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0198615
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0242500
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt094972
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0111520
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 WALSH TARLTON
IRS990/USAddress/CityNm0AUSTIN
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078746
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0HTTPS://HCMSCOUGARCLUB.MEMBERSHIPTOOLKIT.COM/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CARRIE SHAPIRO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05127329220
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HCMS COUGAR CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HCMS
ReturnHeader/Filer/EIN0742842645
ReturnHeader/Filer/PhoneNum05127329220
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 WALSH TARLTON
ReturnHeader/Filer/USAddress/CityNm0AUSTIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078746
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03BAD23C23F5854C349187A3B97039F1F5F939E61
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.191.10.250
ReturnHeader/FilingSecurityInformation/IPDt02018-09-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm017:12:53
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260446053
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W HAMILTON & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08303 N MOPAC EXPY SUITE A-120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AUSTIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078759
ReturnHeader/PreparerPersonGrp/PhoneNum05126717711
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM D HAMILTON CPA
ReturnHeader/ReturnTs02018-09-26T11:09:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.87$2.90$3.16$0.26
2024Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$2.53$2.99$0.45
2023Summary only. Only limited summary data is available for this year.$2.58$0.00$2.58$2.49$2.79$0.31
2022Summary only. Only limited summary data is available for this year.$2.89$0.00$2.89$2.73$1.95$0.78
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.36$2.11$1.78$2.15$0.37
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.23$2.25$2.58$1.65$0.93
2019Summary only. Only limited summary data is available for this year.$2.48$0.00$2.48$2.05$1.79$0.26
2018Detailed filing. Detailed filing data is available for this year.$2.43$1.31$1.12$1.38$1.28$0.10
2017Summary only. Only limited summary data is available for this year.$1.99$1.04$0.95$1.87$1.66$0.21
2016Summary only. Only limited summary data is available for this year.$1.77$0.69$1.08$1.78$1.54$0.24
2015Summary only. Only limited summary data is available for this year.$1.52$0.68$0.84$1.78$1.55$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.56$0.61$1.78$1.57$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.88$0.40$1.53
2012Summary only. Only limited summary data is available for this year.$0.98$0.59$0.39$1.47$1.37$0.10
2011Summary only. Only limited summary data is available for this year.$0.77$0.48$0.29$1.30$1.29$0.01