Civic Intelligence

West Texas County Judges & Commissioner

990EZ • Fiscal year 2021 • EIN 75-2544424

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 30, 2021

100 E Weatherford No 502Fort Worth, TX 76196-0001

(325) 673-4822

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

54th percentile

10%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

23rd percentile

-10%

Faster asset growth than 23% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

97th percentile

698%

Faster revenue growth than 97% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$204,120

Down $22,975 (-10%) from 2020

Net Assets

Up

$204,120

Up $19,485 (+11%) from 2020

Liabilities

Down

$0

Down $42,460 (-100%) from 2020

Revenue

Up

$194,699

Up $170,298 (+698%) from 2020

Expenses

Up

$175,214

Up $130,961 (+296%) from 2020

Net Income

Up

$19,485

Up $39,337 (+198%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $26,251Liabilities 2012: $02012Assets 2015: $149,975Liabilities 2015: $02015Assets 2016: $137,009Liabilities 2016: $0Net Assets 2016: $137,0092016Assets 2017: $181,658Liabilities 2017: $02017Assets 2018: $165,278Liabilities 2018: $02018Assets 2019: $208,977Liabilities 2019: $4,4902019Assets 2020: $227,095Liabilities 2020: $42,460Net Assets 2020: $184,6352020Assets 2021: $204,120Liabilities 2021: $0Net Assets 2021: $204,1202021Assets 2022: $237,839Liabilities 2022: $1,045Net Assets 2022: $236,7942022Assets 2023: $299,387Liabilities 2023: $0Net Assets 2023: $299,3872023Assets 2024: $325,589Liabilities 2024: $0Net Assets 2024: $325,5892024Assets 2025: $350,149Liabilities 2025: $1,080Net Assets 2025: $349,0692025

Highlighted filing

2021

Assets$204,120
Liabilities$0
Net Assets$204,120

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $113,240Expenses 2012: $105,300Net Income 2012: $7,9402012Revenue 2015: $133,375Expenses 2015: $122,035Net Income 2015: $11,3402015Revenue 2016: $203,287Expenses 2016: $216,253Net Income 2016: -$12,9662016Revenue 2017: $161,842Expenses 2017: $117,193Net Income 2017: $44,6492017Revenue 2018: $168,365Expenses 2018: $184,745Net Income 2018: -$16,3802018Revenue 2019: $167,432Expenses 2019: $128,223Net Income 2019: $39,2092019Revenue 2020: $24,401Expenses 2020: $44,253Net Income 2020: -$19,8522020Revenue 2021: $194,699Expenses 2021: $175,214Net Income 2021: $19,4852021Revenue 2022: $258,064Expenses 2022: $225,390Net Income 2022: $32,6742022Revenue 2023: $231,839Expenses 2023: $169,246Net Income 2023: $62,5932023Revenue 2024: $207,368Expenses 2024: $181,166Net Income 2024: $26,2022024Revenue 2025: $185,423Expenses 2025: $161,943Net Income 2025: $23,4802025

Highlighted filing

2021

Revenue$194,699
Expenses$175,214
Net Income$19,485
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 30, 2021
Return Version
2020v4.1
Gross Receipts
$194,699
Mission and Program Overview

Mission

It shall be the purpose of this association to create a greater interest and to unite its members to promote better business methods in county government and to foster legislation that will recognize the general welfare of county government throughout all counties in the state of texas. To encourage active participation in governmental affairs, particularly that pertaining to county government, by all members of commissioners' courts in texas. To uphold the principles of good government in texas.

Program Services

DescriptionGrantsExpenses
PROVIDE OPPORTUNITIES FOR OUR 118 MEMBER COUNTIES TO GET THE REQUIRED CONTINUING EDUCATION. ASSOCIATION OFFERS 18 CONTINUING EDUCATION HOURS ANNUALLY.$0$128,156
KEEP MEMBERS UP TO DATE ON CHANGING LAWS THAT IMPACT COUNTIES.$0$0
DISCUSS BEST PRACTICES FOR SOLVING PROBLEMS, AND DELIVERING SERVICES TO OUR CITIZENS.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GLEN WHITLEYPresident-$0--
KIRK FRYEFirst Vice President-$0--
CINDY IRWINSecond Vice President-$0--
ROGER MORRISDirector-$0--
MIKE DELOACHDirector-$0--
REGGIE LOEFFLERDirector-$0--
JOHN NANNYImmediate Past President-$0--
Filing and Contact Details

Filer

Filer Name
West Texas County Judges & Commissioner
EIN
75-2544424
Phone
3256734822
Address
100 E WEATHERFORD NO 502, FORT WORTH, TX 76196-0001

Signing Officer

Name
B Glen Whitley
Title
President
Phone
3256734822
Signed
2021-08-30
Discuss with paid preparer
Yes

Preparer

Firm
Burchell Denson & Morrison Pc
Address
2 VILLAGE DRIVE STE 200, ABILENE, TX 79606
Preparer
Linda M Broughton CPA
Phone
3256906300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 830.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: bank charges. Amount: 35. Description: conference expenses. Amount: 128,156. Description: dues & subscriptions. Amount: 20,000. Description: meals & entertainment. Amount: 3,882. Description: miscellaneous expense. Amount: 90. Description: office supplies. Amount: 350. Description: scholarships. Amount: 4,250. Description: training. Amount: 3,200. Description: travel. Amount: 8,751. Total to form 990-ez, line 16: 168,714.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 0. End of year amount: 11,100.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payalbe. Beg. Of year amount: 750. End of year amount: 0. Description: deferred revenue. Beg. Of year amount: 41,710. End of year amount: 0.

Raw XML Appendix152 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ZACHRY PUBLICATIONS BECKY FROST
IRS990EZ/BooksInCareOfDetail/PhoneNum03256734822
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03457 CURRY LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ABILENE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd079606
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0227095
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0193020
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt019485
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06500
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0227095
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0204120
IRS990EZ/GrossReceiptsAmt0194699
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt0830
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt023600
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0184635
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0204120
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0184635
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0204120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GLEN WHITLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KIRK FRYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CINDY IRWIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROGER MORRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MIKE DELOACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5REGGIE LOEFFLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOHN NANNY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1FIRST VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECOND VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6IMMEDIATE PAST PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt011100
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0168714
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0IT SHALL BE THE PURPOSE OF THIS ASSOCIATION TO CREATE A GREATER INTEREST AND TO UNITE ITS MEMBERS TO PROMOTE BETTER BUSINESS METHODS IN COUNTY GOVERNMENT AND TO FOSTER LEGISLATION THAT WILL RECOGNIZE THE GENERAL WELFARE OF COUNTY GOVERNMENT THROUGHOUT ALL COUNTIES IN THE STATE OF TEXAS. TO ENCOURAGE ACTIVE PARTICIPATION IN GOVERNMENTAL AFFAIRS, PARTICULARLY THAT PERTAINING TO COUNTY GOVERNMENT, BY ALL MEMBERS OF COMMISSIONERS' COURTS IN TEXAS. TO UPHOLD THE PRINCIPLES OF GOOD GOVERNMENT IN TEXAS.
IRS990EZ/ProgramServiceRevenueAmt0170269
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE OPPORTUNITIES FOR OUR 118 MEMBER COUNTIES TO GET THE REQUIRED CONTINUING EDUCATION. ASSOCIATION OFFERS 18 CONTINUING EDUCATION HOURS ANNUALLY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1KEEP MEMBERS UP TO DATE ON CHANGING LAWS THAT IMPACT COUNTIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2DISCUSS BEST PRACTICES FOR SOLVING PROBLEMS, AND DELIVERING SERVICES TO OUR CITIZENS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0128156
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TX
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042460
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0175214
IRS990EZ/TotalProgramServiceExpensesAmt0128156
IRS990EZ/TotalRevenueAmt0194699
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 830.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK CHARGES. AMOUNT: 35. DESCRIPTION: CONFERENCE EXPENSES. AMOUNT: 128,156. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 20,000. DESCRIPTION: MEALS & ENTERTAINMENT. AMOUNT: 3,882. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 90. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 350. DESCRIPTION: SCHOLARSHIPS. AMOUNT: 4,250. DESCRIPTION: TRAINING. AMOUNT: 3,200. DESCRIPTION: TRAVEL. AMOUNT: 8,751. TOTAL TO FORM 990-EZ, LINE 16: 168,714.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 11,100.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS PAYALBE. BEG. OF YEAR AMOUNT: 750. END OF YEAR AMOUNT: 0. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 41,710. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0B GLEN WHITLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03256734822
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST TEXAS COUNTY JUDGES & COMMISSIONER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0752544424
ReturnHeader/Filer/PhoneNum03256734822
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 E WEATHERFORD NO 502
ReturnHeader/Filer/USAddress/CityNm0FORT WORTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0761960001
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752851090
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURCHELL DENSON & MORRISON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 VILLAGE DRIVE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ABILENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079606
ReturnHeader/PreparerPersonGrp/PhoneNum03256906300
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA M BROUGHTON CPA
ReturnHeader/ReturnTs02021-10-04T11:41:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0B
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GLEN WHITLEY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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Filings