Civic Intelligence

Texas Municipal League

990 • Fiscal year 2021 • EIN 74-6000125

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 12, 2021

1821 Rutherford Lane No 400Austin, TX 78754

(512) 231-7400

Siviq Scores

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

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

1.24x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Net Margin

16th percentile

-5.7%

Higher net margin than 16% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$396,619

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2021

Asset Growth

36th percentile

3.4%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$8,637,224

Up $280,785 (+3.4%) from 2020

Net Assets

Up

$1,859,674

Up $207,798 (+13%) from 2020

Liabilities

Up

$6,777,550

Up $72,987 (+1.1%) from 2020

Revenue

Down

$5,444,615

Down $1,799,599 (-25%) from 2020

Expenses

Down

$5,752,334

Down $1,424,748 (-20%) from 2020

Net Income

Down

-$307,719

Down $374,851 (-558%) from 2020

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $6,297,395Liabilities 2012: $4,028,299Net Assets 2012: $2,269,0962012Assets 2013: $7,097,773Liabilities 2013: $4,920,567Net Assets 2013: $2,177,2062013Assets 2014: $7,872,088Liabilities 2014: $7,248,060Net Assets 2014: $624,0282014Assets 2015: $7,778,137Liabilities 2015: $6,778,521Net Assets 2015: $999,6162015Assets 2016: $8,120,382Liabilities 2016: $6,998,036Net Assets 2016: $1,122,3462016Assets 2017: $8,689,554Liabilities 2017: $7,521,240Net Assets 2017: $1,168,3142017Assets 2018: $9,050,578Liabilities 2018: $7,730,921Net Assets 2018: $1,319,6572018Assets 2019: $9,104,260Liabilities 2019: $7,519,516Net Assets 2019: $1,584,7442019Assets 2020: $8,356,439Liabilities 2020: $6,704,563Net Assets 2020: $1,651,8762020Assets 2021: $8,637,224Liabilities 2021: $6,777,550Net Assets 2021: $1,859,6742021Assets 2022: $8,928,481Liabilities 2022: $6,896,596Net Assets 2022: $2,031,8852022Assets 2023: $9,488,759Liabilities 2023: $7,338,338Net Assets 2023: $2,150,4212023Assets 2024: $10,471,345Liabilities 2024: $8,016,765Net Assets 2024: $2,454,5802024

Highlighted filing

2021

Assets$8,637,224
Liabilities$6,777,550
Net Assets$1,859,674

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $5,440,865Expenses 2012: $5,268,458Net Income 2012: $172,4072012Revenue 2013: $5,641,555Expenses 2013: $5,733,445Net Income 2013: -$91,8902013Revenue 2014: $5,940,262Expenses 2014: $5,151,184Net Income 2014: $789,0782014Revenue 2015: $6,065,360Expenses 2015: $5,689,772Net Income 2015: $375,5882015Revenue 2016: $6,309,608Expenses 2016: $6,186,878Net Income 2016: $122,7302016Revenue 2017: $6,298,003Expenses 2017: $6,252,035Net Income 2017: $45,9682017Revenue 2018: $6,564,288Expenses 2018: $6,412,945Net Income 2018: $151,3432018Revenue 2019: $6,951,276Expenses 2019: $6,686,189Net Income 2019: $265,0872019Revenue 2020: $7,244,214Expenses 2020: $7,177,082Net Income 2020: $67,1322020Revenue 2021: $5,444,615Expenses 2021: $5,752,334Net Income 2021: -$307,7192021Revenue 2022: $7,134,656Expenses 2022: $6,872,874Net Income 2022: $261,7822022Revenue 2023: $8,261,153Expenses 2023: $7,577,794Net Income 2023: $683,3592023Revenue 2024: $8,711,680Expenses 2024: $8,337,568Net Income 2024: $374,1122024

Highlighted filing

2021

Revenue$5,444,615
Expenses$5,752,334
Net Income-$307,719
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 12, 2021
Return Version
2020v4.1
Gross Receipts
$5,444,615
Mission and Program Overview

Mission

To service the needs and advocate the interests of its members.

A voluntary nonprofit association of texas cities organized for the purpose of serving the needs and advancing the interests of texas cities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$6,930,585$6,291,531▼ $639,054
Cash and Non-Interest-Bearing Accounts$717,218$1,713,269▲ $996,051
Prepaid Expenses and Deferred Charges$293,131$378,093▲ $84,962
Land, Buildings, and Equipment, Net$206,705$148,233▼ $58,472
Accounts Receivable$208,800$106,098▼ $102,702
Total Assets$8,356,439$8,637,224▲ $280,785
Liabilities
Deferred Revenue$2,350,562$2,503,878▲ $153,316
Escrow Account Liability$2,187,795$2,235,158▲ $47,363
Accounts Payable and Accrued Expenses$718,093$1,181,471▲ $463,378
Other Liabilities$1,448,113$857,043▼ $591,070
Total Liabilities$6,704,563$6,777,550▲ $72,987
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,651,876$1,859,674▲ $207,798
Total Net Assets Fund Balance$1,651,876$1,859,674▲ $207,798
Total Liabilities and Net Assets / Fund Balance$8,356,439$8,637,224▲ $280,785

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$45,401$380,085$425,486
Other Land Buildings$71,314$123,345$194,659
Leasehold Improvements$31,518$72,644$104,162
Other Securities$6,291,531--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bennett SandlinExecutive DirectorFT$335,008$61,611$396,619
Scott Houston DeputyExecutive Director (through 11/20)FT$272,780$59,357$332,137
Monty WynnAssistant Director of LegistiveFT$193,890$50,236$244,126
Rachael PittsDeputy Executive DirectorFT$160,480$43,119$203,599
Chris CorriganDirector of CommunicationsFT$146,202$42,352$188,554
Joe FosterDeputy Executive DirectorFT$149,216$39,046$188,262
Shanna IgoDeputy Executive DirectorFT$150,000$22,560$172,560
Bill LongleyLegislative CounselFT$130,957$38,343$169,300

Board Members and Trustees

NameTitle
Holly Gray-mooreImmediate Past President
Dock JacksonPast President
Henry WilsonPast President
Jungus JordanPast President
Leonard ReedPast President
Mary M DennisPast President
Terry HenleyPast President
Martha Castex-tatumPresident (as of 05/21)
Amanda CamposAffiliate Director
Brian FriedaAffiliate Director
Charles E ZechAffiliate Director
Clifford BlackwellAffiliate Director
Erin HartAffiliate Director
Hugh R WalkerAffiliate Director
Jennifer BozorgniaAffiliate Director
Jimmy ChewAffiliate Director
Kristina RamirezAffiliate Director
Lee BattleAffiliate Director
Lisa NorrisAffiliate Director
Maria RedburnAffiliate Director
Marissa XimenezAffiliate Director
Michael ThaneAffiliate Director
Robin MoutonAffiliate Director
Selso a MataAffiliate Director
Sid HudsonAffiliate Director
Steve KillenAffiliate Director
Steve RockeyAffiliate Director
Timothy SlifkaAffiliate Director
Will HamptonAffiliate Director
Betsy PriceDirector-at-large
Claudia Lizette RodriguezDirector-at-large
Eric JohnsonDirector-at-large
Jeff WilliamsDirector-at-large
Paulette M GuajardoDirector-at-large
Ron NirenbergDirector-at-large
Steve AdlerDirector-at-large
Andy BrauningerRegional Director
Bill LindenbornRegional Director
Connie SchroederRegional Director
David RutledgeRegional Director
Doyle RobinsonRegional Director
Jack LaddRegional Director
Latrelle JoyRegional Director
Merlyn HolmesRegional Director
Patrick R RiosRegional Director
RAY O'DOCHARTYRegional Director
Ricardo VillarrealRegional Director
Rick GradyRegional Director
Robert BrownRegional Director
Suzanne De LeonRegional Director
Tito RodriguezRegional Director
Blake PetrashEx-officio
Jeffrey SnyderEx-officio

Highest Paid Contractors

ContractorServicesLocationCompensation
Jesse AnciraLegistative Consulting919 CONGRESS STE 710, Austin, TX 78701$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,961,697
Investment Income
$73,283
Other Revenue
$409,635
Change in Net Assets
$-307,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,433,770
Revenue Not Reported on Financial Statements
$10,845
Revenue Not Reported on Form 990
$515,517
Total Revenue per Audited Statements
$5,949,287
Total Revenue per Form 990
$5,444,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,159,910
Other Expenses$1,592,424
Total Fundraising Expense$329,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,160,802$140,442$78,858$2,380,102
Current Officers, Directors, Trustees, and Key Employees$459,569$330,032$111,714$901,315
Pension Plan Contributions$356,131$101,701$41,652$499,484
Office Expenses$303,183$28,771$10,723$342,677
Fees for Services Lobbying$337,889--$337,889
Other Employee Benefits$221,436$76,249$34,663$332,348
Occupancy$216,869$54,216$27,108$298,193
Information Technology$113,250$22,652$13,590$149,492
Conferences and Meetings$80,369--$80,369
Depreciation Depletion$51,576$12,892$6,447$70,915
Payroll Taxes$36,954$6,957$2,750$46,661
Fees for Services Legal$39,235--$39,235
Fees for Services Accounting-$28,290-$28,290
All Other Expenses$19,786$4,624-$24,410
Insurance-$16,979-$16,979
Fees for Service Investment Mgmnt Fees-$10,845-$10,845
Travel$6,318-$673$6,991
Other Expenses$249$2,813$795$3,857
Total Functional Expenses$4,585,012$837,953$329,369$5,752,334

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,752,334
Expenses per Audited Statements$5,741,489
Total Expenses per Audited Statements$5,741,489
Expenses Not Reported on Financial Statements$10,845
Expenses Not Reported on Form 990$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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tmrs Unfunded Liability$844,601
Related Entities Payable$12,442
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members consist of 1) regular members: any city or town in the state of texas may, by proper action of its governing body and the payment of the current member service fees from its own municipal funds, become an active member of the league. 2)associate members: individuals and organizations may be granted associate membership by the executive director. Associate members may receive league publications and attend the league's annual conference. 3) honorary members: any person who has rendered conspicuous service for the improvement of municipal government may, by vote of the board of directors, be granted an honorary membership in the league. All former presidents of the league shall be honorary members.

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

Directors shall be elected as follows: 1) regional directors: one director to be elected by and from each of the tml regions' members, provided that such regional director shall in every case be a mayor, councilmember, city commission member, alderman or other member of an elected municipal governing body. 2) affiliate directors: one director who is a city official from a tml member city to be elected by the members of tml member cities from each of the affiliates of the league. 3) directors-at-large: one director-at-large to be designated by resolution of the governing body of each tml member city for which total population exceeds 200,000 on or before october 1, 1986, or 300,000 thereafter.

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

The constitution may be amended at any annual conference of the league by a two-thirds vote, provided the proposed amendment shall have first been prepared in writing and submitted to the board of directors on or before the first day of the annual conference. Such amendment shall go into effect immediately upon adoption or as othwerwise stipulated. If, within sixty days after the adoption of any amendment, one-third or more of the member cities protest in writing to the board of directors against such amendment, it shall automatically be suspended until the next annual conference, when it may be taken up again for reconsideration and vote as in the first instance.

Form 990, Part VI, Section A, Line 8B

The executive committee has the authority to act on behalf of the governing body and any meetings or decisions made by the executive committee are maintained for the organization's records. There were no actions or decisions made by the executive committee on behalf of the governing body during the current fiscal year; therefore there is no documentation of such meetings or actions.

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

Prior to filing the tax returns, the organization's form 990, form 990-t and audited financial statements are provided for review and approval to management, the executive director, and the budget and audit committee, which is comprised of four board memebers and the president-elect.

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

The organization provides the conflict of interest policy to employees, in the employee handbook, and board members, in the handouts presented during the new board member orientation meetings. The organization monitors compliance with the policy on an on-going basis by discussing significant proposed transactions, agreements, or relationships with those parties within the organization involved on behalf of tml in their respective professional capacities. Failure to disclose any conflict of interest is a violation of the stated policy and the executive director and board of directors would determine consequences for the affected party.

Form 990, Part VI, Section B, Line 15

The executive committee during the first board meeting of each calendar year, shall review the performance of the executive director and communicate the results of that performance review to the full board of directors and to the executive director. The executive director shall be paid a salary to be fixed by the board of directors.

Form 990, Part VI, Section C, Line 19

The governing documents, which are available to the public, are located on the organization's website. The conflict of interest policy is not on the organization's website but can be made available upon request. The organization's annual financial statements are not currently available to the public since all relevent financial information from the audited financial statements is presented in the 990 and 990-t, which are both available to the public.

Filing and Contact Details

Filer

Filer Name
Texas Municipal League
EIN
74-6000125
Phone
5122317400
Address
1821 RUTHERFORD LANE NO 400, AUSTIN, TX 78754

Signing Officer

Name
Joe Foster
Title
Deputy Executive Director
Phone
5122317400
Signed
2021-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Foster
Formed
1913
Legal Domicile
TX
Voting Board Members
51
Independent Board Members
51
Employees
37
Volunteers
53

Preparer

Firm
Baker Tilly US Llp
Address
777 E WISCONSIN AVENUE 32ND FLOOR, MILWAUKEE, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

TX

FORM 990, PART XI, LINE 9:

Change in funded status of defined benefit plan 515,517.

Financial Statement Notes

PART IV, LINE 2B:

The organization is associated with twenty-one affiliated entities, which are separate organizations. Ten of these affiliates have entered into administrative service agreements with the organization, whereby the organization provides various services, including accounting and financial management. The operating cash for these affiliates is maintained in a pooled interest bearing bank account with the organization; therefore the organization's reported cash balance includes the funds of these affiliates, which are offset by an equal amount of escrow liability.

PART X, LINE 2:

The organization is generally exempt from federal income taxes under section 501(c)(4) of the internal revenue code. However, certain activities of the organization may be considered unrelated business income and, therefore, will be subject to taxation for federal income tax purposes. Income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. During the year ended june, 30 2021, the organization had unrelated business income of approximately $11,000 resulting in approximately $4,000 of unrelated business tax owed. The organization did not have any taxable income for fiscal 2020. Management has evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions. The organization's tax returns are subject to income tax examinations by the u.s. Federal, state or local tax authorities generally up to three or four years from the date of the filing.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in funded status of defined benefit plan 515,517.

Raw XML AppendixShowing 400 of 1,067 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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