Civic Intelligence

Odessa Christmas in Action Inc

EIN 75-2258032 • 501(c)3 • Odessa, TX

Profile

To follow Gods teachings by working together to preserve and revitalize homes and communities, assuring that low income, elderly, and disabled homeowners live in warmth, safety and independence.

PO Box 15075Odessa, TX 79768
Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

37th percentile

-1.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$69,919

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 31.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.6%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.0%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$534,481

Down $3,155 (-0.6%) from 2023

Liabilities

Down

$1,152

Down $23 (-2.0%) from 2023

Net Assets

Down

$533,329

Down $3,132 (-0.6%) from 2023

Revenue

Up

$225,266

Up $10,786 (+5.0%) from 2023

Expenses

Up

$228,398

Up $3,199 (+1.4%) from 2023

Net Income

Up

-$3,132

Up $7,587 (+71%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $544,319Liabilities 2011: $992Net Assets 2011: $543,3272011Assets 2012: $561,115Liabilities 2012: $5,902Net Assets 2012: $555,2132012Assets 2013: $565,762Liabilities 2013: $1,280Net Assets 2013: $564,4822013Assets 2014: $590,800Liabilities 2014: $1,281Net Assets 2014: $589,5192014Assets 2015: $608,506Liabilities 2015: $1,398Net Assets 2015: $607,1082015Assets 2016: $611,295Liabilities 2016: $1,397Net Assets 2016: $609,8982016Assets 2017: $626,289Liabilities 2017: $1,393Net Assets 2017: $624,8962017Assets 2018: $613,285Liabilities 2018: $1,268Net Assets 2018: $612,0172018Assets 2019: $558,061Liabilities 2019: $129Net Assets 2019: $557,9322019Assets 2020: $570,633Liabilities 2020: $15,970Net Assets 2020: $554,6632020Assets 2021: $587,459Liabilities 2021: $15,970Net Assets 2021: $571,4892021Assets 2022: $548,397Liabilities 2022: $1,217Net Assets 2022: $547,1802022Assets 2023: $537,636Liabilities 2023: $1,175Net Assets 2023: $536,4612023Assets 2024: $534,481Liabilities 2024: $1,152Net Assets 2024: $533,3292024

Highlighted filing

2024

Assets$534,481
Liabilities$1,152
Net Assets$533,329

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $130,3792011Expenses 2012: $140,3452012Expenses 2013: $167,9572013Revenue 2014: $204,716Expenses 2014: $179,679Net Income 2014: $25,0372014Revenue 2015: $214,308Expenses 2015: $196,719Net Income 2015: $17,5892015Revenue 2016: $193,218Expenses 2016: $190,428Net Income 2016: $2,7902016Revenue 2017: $203,868Expenses 2017: $188,870Net Income 2017: $14,9982017Revenue 2018: $209,485Expenses 2018: $222,364Net Income 2018: -$12,8792018Revenue 2019: $184,380Expenses 2019: $238,465Net Income 2019: -$54,0852019Revenue 2020: $234,178Expenses 2020: $237,447Net Income 2020: -$3,2692020Revenue 2021: $241,054Expenses 2021: $224,228Net Income 2021: $16,8262021Revenue 2022: $259,924Expenses 2022: $284,233Net Income 2022: -$24,3092022Revenue 2023: $214,480Expenses 2023: $225,199Net Income 2023: -$10,7192023Revenue 2024: $225,266Expenses 2024: $228,398Net Income 2024: -$3,1322024

Highlighted filing

2024

Revenue$225,266
Expenses$228,398
Net Income-$3,132

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.34$0.01$5.33$2.25$2.28$0.03
2023Detailed filing. Detailed filing data is available for this year.$5.38$0.01$5.36$2.14$2.25$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.48$0.01$5.47$2.60$2.84$0.24
2021Detailed filing. Detailed filing data is available for this year.$5.87$0.16$5.71$2.41$2.24$0.17
2020Detailed filing. Detailed filing data is available for this year.$5.71$0.16$5.55$2.34$2.37$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.58$0.00$5.58$1.84$2.38$0.54
2018Detailed filing. Detailed filing data is available for this year.$6.13$0.01$6.12$2.09$2.22$0.13
2017Detailed filing. Detailed filing data is available for this year.$6.26$0.01$6.25$2.04$1.89$0.15
2016Detailed filing. Detailed filing data is available for this year.$6.11$0.01$6.10$1.93$1.90$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.09$0.01$6.07$2.14$1.97$0.18
2014Detailed filing. Detailed filing data is available for this year.$5.91$0.01$5.90$2.05$1.80$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.66$0.01$5.64$1.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.06$5.55$1.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.01$5.43$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Apr 8, 2025
Return Version
2023v6.0
Gross Receipts
$225,266
Mission and Program Overview

Mission

To follow Gods teachings by working together to preserve and revitalize homes and communities, assuring that low income, elderly, and disabled homeowners live in a secured environment that is safe, comfortable, and able to withstand weather conditions.

The Organization offers home repair services for low income, elderly and disabled homeowners in Ector County through their workdays and emergency repairs. A total of 377 family homes were served during the year.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$286,287$272,597▼ $13,690
Savings and Temporary Cash Investments$195,763$172,918▼ $22,845
Cash and Non-Interest-Bearing Accounts$55,586$88,966▲ $33,380
Total Assets$537,636$534,481▼ $3,155
Liabilities
Accounts Payable and Accrued Expenses$1,175$1,152▼ $23
Total Liabilities$1,175$1,152▼ $23
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$371,384$360,411▼ $10,973
Net Assets With Donor Restrictions$165,077$172,918▲ $7,841
Total Net Assets Fund Balance$536,461$533,329▼ $3,132
Total Liabilities and Net Assets / Fund Balance$537,636$534,481▼ $3,155

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$217,829$47,649$265,478
Leasehold Improvements$42,632$33,868$76,500
Equipment$9,467$28,936$38,403
Other Land Buildings$2,669$10,406$13,075
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara NunezExecutive DirectorFT$56,000$13,919$69,919

Board Members and Trustees

NameTitle
Ryan HoeraufPresident
Jay GeorgeDirector
Lloyd SandersDirector
Ron ChesnutDirector
Deanna HoeraufSecretary
Cynthia RebberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$207,676
Program Service Revenue
$0
Investment Income
$8,480
Other Revenue
$9,110
All Other Contributions
$142,752
Change in Net Assets
$-3,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$225,266
Revenue Not Reported on Form 990
$5,717
Total Revenue per Audited Statements
$230,983
Total Revenue per Form 990
$225,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,195
Salaries, Compensation, and Employee Benefits$74,203
Total Fundraising Expense$2,227
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$98,452--$98,452
Current Officers, Directors, Trustees, and Key Employees$47,040$7,280$1,680$56,000
Depreciation Depletion$15,222$1,691-$16,913
Other Employee Benefits$11,951$1,550$418$13,919
Travel$8,185$1,559-$9,744
Office Expenses$6,605$1,144-$7,749
Insurance$6,767$915-$7,682
Occupancy$7,404--$7,404
Fees for Services Accounting-$4,800-$4,800
Payroll Taxes$3,599$556$129$4,284
Conferences and Meetings-$1,451-$1,451
Total Functional Expenses$205,225$20,946$2,227$228,398

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$234,115
Expenses per Audited Statements$228,398
Total Expenses per Form 990$228,398
Expenses Not Reported on Form 990$5,717
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
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, Section B, Line 11B

The 990 is presented with the audited financial statements to the executive director to distribute to the board of directors to approve pror to filing.

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

Conflicts of interest are monitored by the board officers during meetings and any directors with a conflict must abstain from voting on relevant action items if a conflict exists in appearance or in fact. Executive management and board members monitor vendor transactions to determine if any conflicts exist as part of their accounting internal control procedures. Related party transactions are disclosed in meetings and monthly financial statements.

Form 990, Part VI, Section B, Line 15A

The board of directors conducts an annual evaluation of the executive director and determines compensation.

Form 990, Part VI, Section A, Line 2

Ryan Hoerauf and Deanna Hoerauf are married.

Form 990, Part VI, Section C, Line 19

Public documents are available upon request at their administrative office located in Odessa, Texas. The 990 is also published on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Odessa Christmas in Action Inc
EIN
75-2258032
Phone
4323689022
Address
PO BOX 15075, Odessa, TX 79768

Signing Officer

Name
Barbara Nunez
Title
Executive Director
Phone
4323689022
Signed
2025-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Nunez
Formed
1988
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
700

Preparer

Firm
Randy Silhan CPA Cfe
Address
PO BOX 1341, WOLFFORTH, TX 79382
Preparer
Randy Silhan
Phone
4325800204
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IRS990/ProgSrvcAccomActy2Grp/Desc0Emergency home repairs are completed by volunteers and licensed ontractors. These repairs affect the quality of life, and the homeownerss ability to stay in their homes. Repairs include water heaters, air conditioners, gas lines, plumbing, roofing, or equipping the home for homeowners disabilities. A total of 193 homes were repaired and improved between Workday and Emergency Repair programs Our target population is the elderly 60 and over physically disabled no age requirement veterans. Must be homeowner and property taxes are current or arrangements made to defer or make payments. 100 of clients are at or below DHHS poverty guidelines. All ethnicities, genders, religions are served and volunteer in our program.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is presented with the audited financial statements to the executive director to distribute to the board of directors to approve pror to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflicts of interest are monitored by the board officers during meetings and any directors with a conflict must abstain from voting on relevant action items if a conflict exists in appearance or in fact. Executive management and board members monitor vendor transactions to determine if any conflicts exist as part of their accounting internal control procedures. Related party transactions are disclosed in meetings and monthly financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors conducts an annual evaluation of the executive director and determines compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Ryan Hoerauf and Deanna Hoerauf are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Public documents are available upon request at their administrative office located in Odessa, Texas. The 990 is also published on guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0537636
IRS990/TotalAssetsGrp/EOYAmt0534481
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0207676
IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020946
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0205225
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228398
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01175
IRS990/TotalLiabilitiesEOYAmt01152
IRS990/TotalLiabilitiesGrp/BOYAmt01175
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IRS990/TotalOtherCompensationAmt013919
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IRS990/TotalReportableCompFromOrgAmt056000
IRS990/TotalRevenueGrp/ExclusionAmt08480
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0225266
IRS990/TotalVolunteersCnt0700
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0537636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0534481
IRS990/TravelGrp/ManagementAndGeneralAmt01559
IRS990/TravelGrp/ProgramServicesAmt08185
IRS990/TravelGrp/TotalAmt09744
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 15075
IRS990/USAddress/CityNm0ODESSA
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079768
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA NUNEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04323689022
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ODESSA CHRISTMAS IN ACTION INC
ReturnHeader/Filer/BusinessNameControlTxt0ODES
ReturnHeader/Filer/EIN0752258032
ReturnHeader/Filer/PhoneNum04323689022
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 15075
ReturnHeader/Filer/USAddress/CityNm0Odessa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd079768
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262515308
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANDY SILHAN CPA CFE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1341
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOLFFORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079382
ReturnHeader/PreparerPersonGrp/PhoneNum04325800204
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY SILHAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-23T09:43:14-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31

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