Civic Intelligence

Lone Star Conference

990 • Fiscal year 2018 • EIN 75-2575961

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 11, 2019

1221 W Campbell Rd Ste 171Richardson, TX 75080

(972) 234-0033

Siviq Scores

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

Liabilities / Assets

85th percentile

0.51x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

75th percentile

0.19x

Higher debt load relative to revenue than 75% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

37th percentile

-0.7%

Higher net margin than 37% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$126,167

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

1.9%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$268,624

Down $53,214 (-17%) from 2017

Net Assets

Down

$130,548

Down $5,352 (-3.9%) from 2017

Liabilities

Down

$138,076

Down $47,862 (-26%) from 2017

Revenue

Up

$740,098

Up $13,463 (+1.9%) from 2017

Expenses

Up

$745,450

Up $31,229 (+4.4%) from 2017

Net Income

Down

-$5,352

Down $17,766 (-143%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $665,726Liabilities 2010: $44,995Net Assets 2010: $620,7312010Assets 2011: $518,365Liabilities 2011: $39,634Net Assets 2011: $478,7312011Assets 2012: $428,248Liabilities 2012: $51,320Net Assets 2012: $376,9282012Assets 2013: $338,024Liabilities 2013: $70,631Net Assets 2013: $267,3932013Assets 2014: $213,381Liabilities 2014: $148,888Net Assets 2014: $64,4932014Assets 2015: $210,671Liabilities 2015: $66,831Net Assets 2015: $143,8402015Assets 2016: $187,790Liabilities 2016: $64,304Net Assets 2016: $123,4862016Assets 2017: $321,838Liabilities 2017: $185,938Net Assets 2017: $135,9002017Assets 2018: $268,624Liabilities 2018: $138,076Net Assets 2018: $130,5482018Assets 2019: $264,158Liabilities 2019: $134,169Net Assets 2019: $129,9892019Assets 2020: $324,782Liabilities 2020: $98,980Net Assets 2020: $225,8022020Assets 2021: $387,748Liabilities 2021: $7,798Net Assets 2021: $379,9502021Assets 2022: $455,798Liabilities 2022: $53,680Net Assets 2022: $402,1182022Assets 2023: $621,880Liabilities 2023: $33,437Net Assets 2023: $588,4432023Assets 2024: $605,135Liabilities 2024: $58,676Net Assets 2024: $546,4592024

Highlighted filing

2018

Assets$268,624
Liabilities$138,076
Net Assets$130,548

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $716,7552010Expenses 2011: $642,6372011Expenses 2012: $1,114,4462012Expenses 2013: $1,157,0232013Revenue 2014: $898,402Expenses 2014: $1,101,302Net Income 2014: -$202,9002014Revenue 2015: $809,998Expenses 2015: $692,411Net Income 2015: $117,5872015Revenue 2016: $729,741Expenses 2016: $750,095Net Income 2016: -$20,3542016Revenue 2017: $726,635Expenses 2017: $714,221Net Income 2017: $12,4142017Revenue 2018: $740,098Expenses 2018: $745,450Net Income 2018: -$5,3522018Revenue 2019: $776,617Expenses 2019: $777,175Net Income 2019: -$5582019Revenue 2020: $987,744Expenses 2020: $891,931Net Income 2020: $95,8132020Revenue 2021: $974,813Expenses 2021: $820,665Net Income 2021: $154,1482021Revenue 2022: $1,037,129Expenses 2022: $1,001,795Net Income 2022: $35,3342022Revenue 2023: $1,130,520Expenses 2023: $944,195Net Income 2023: $186,3252023Revenue 2024: $1,723,795Expenses 2024: $1,765,779Net Income 2024: -$41,9842024

Highlighted filing

2018

Revenue$740,098
Expenses$745,450
Net Income-$5,352
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 11, 2019
Return Version
2017v2.0
Gross Receipts
$740,098
Mission and Program Overview

Mission

The mission of the lone star conference is to foster student participation and success among member institutions in ncaa division ii intercollegiate athletics as an integral part of each institution's total educational program. It shall pursue student-athlete development with the highest regard to the principles of academic excellence, sportsmanship, ethical conduct, resourcefulness, community service, gender equity, and diversity.

The mission of the Lone Star Conference is to foster student participation and success among member institutions in NCAA Division II intercollegiate athletics as an integral part of each institution's total educational program. It shall pursue student-athlete development with highest regard to the principles of academic excellence, sportsmanship, ethical conduct, resourcefulness, community service, gender equity, and diversity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$260,717$192,570▼ $68,147
Accounts Receivable$34,172$50,939▲ $16,767
Prepaid Expenses and Deferred Charges$23,150$22,025▼ $1,125
Land, Buildings, and Equipment, Net$1,808$1,099▼ $709
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$321,838$268,624▼ $53,214
Other Assets Total$1,991$1,991→ $0
Liabilities
Deferred Revenue$160,478$133,550▼ $26,928
Accounts Payable and Accrued Expenses$25,460$4,526▼ $20,934
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$185,938$138,076▼ $47,862
Net Assets / Fund Balance
Unrestricted Net Assets$87,365$112,713▲ $25,348
Temporarily Rstr Net Assets$48,535$17,835▼ $30,700
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$135,900$130,548▼ $5,352
Total Liabilities and Net Assets / Fund Balance$321,838$268,624▼ $53,214

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,099$33,984$35,083
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay PoernerCommissionerFT$116,250$9,917$126,167

Board Members and Trustees

NameTitle
Carine FeytenChair
Joseph Shepard2nd Vice Chair
Jeffery Elwell3rd Vice Chair
Suzanne ShipleyVice Chair
Brian MayDirector
Dominic DottavioDirector
John McArthurDirector
Ray KeckDirector
Sandra WoodleyDirector
Steven TallantDirector
Walter WendlerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$318,647
Program Service Revenue
$403,172
Investment Income
$0
Other Revenue
$18,279
All Other Contributions
$318,647
Change in Net Assets
$-5,352

Audited Revenue Reconciliation

Revenue per Audited Statements
$740,098
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$740,098
Total Revenue per Form 990
$740,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$380,551
Salaries, Compensation, and Employee Benefits$314,983
Grants and Similar Amounts Paid$49,916
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$245,482$0$0$245,482
Other Expenses$193,488$0$0$193,488
Information Technology$54,555$0$0$54,555
Grants to Domestic Orgs$49,916--$49,916
Advertising$20,191$16,307$0$36,498
Occupancy$0$30,456$0$30,456
Other Employee Benefits$27,356$0$0$27,356
Travel$19,091$0$0$19,091
Pension Plan Contributions$18,955$0$0$18,955
Payroll Taxes$18,635$0$0$18,635
Conferences and Meetings$17,449$0$0$17,449
Insurance$0$12,222$0$12,222
Fees for Services Accounting$0$11,078$0$11,078
Office Expenses$0$5,005$0$5,005
Other Salaries and Wages$4,555$0$0$4,555
Depreciation Depletion$0$709$0$709
Total Functional Expenses$669,673$75,777$0$745,450

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$745,450
Total Expenses per Audited Statements$745,450
Total Expenses per Form 990$745,450
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The National Collegiate Athletic AsIndianapolis, IN501(c)(3)Academic and Athletic Support$49,916
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 11A

The Form 990 is reviewed by the Commissioner, Finance Committee and the Chair before filing. The completed form will be provided to any member of the governing body per request.

Part VI, Section B, Line 11B

The Form 990 is prepared by the Business Manager after receiving and reconciling to the audited financial statements. The Form 990 is reviewed by the Commissioner, Finance Committee and the Chair before filing.

Part VI, Section B, Line 12C

A conflict of interest questionnaire is distributed annually, and any issues are reviewed and resolved by the Board. Likewise, if any issues surface during the year, the Board reviews and resolves them on a case by case basis.

Part VI, Section B, Line 15

| Name of the Person:, The process used to establish compensation of the person who served in:|, The year in which this process was last undertaken:| Jay Poerner, THE PROCESS WHEREBY COMPENSATION IS DETERMINED FOR ALL LONE STAR CONFERENCE EMPLOYEES BEGINS WITH THE COLLECTION OF COMPARABILITY DATA. THIS INCLUDES A LISTING OF SALARIES AND BENEFITS FOR EMPLOYEES IN SIMILAR POSITIONS (E.G., ATHLETIC DIRECTORS, COMPLIANCE DIRECTORS, MEDIA RELATIONS DIRECTORS, MARKETING DIRECTORS, INTERNS) AT MEMBER SCHOOLS. IT ALSO INCLUDES A LISTING OF SALARIES AND BENEFITS FOR EMPLOYEES IN MATCHING POSITIONS AT OTHER NCAA DIVISION II ATHLETIC CONFERENCE OFFICES. FOR THE COMMISSIONER'S POSITION, THE COMPARABLE DATA IS PROVIDED TO THE CHAIR OF THE LSC COUNCIL OF PRESIDENTS. THE CHAIR PERFORMS AN EVALUATION OF THE COMMISSIONER. THE COUNCIL HAS ULTIMATE AUTHORITY IN SETTING THE COMMISSIONER'S SALARY. FOR THE REMAINING STAFF POSITIONS, COMPARABLE DATA IS UTILIZED BY THE COMMISSIONER IN EVALUATING AND RECOMMENDING SALARIES. THE COMMISSIONER PERFORMS EVALUATIONS OF EACH EMPLOYEE PRIOR TO THE ANNUAL SUMMER MEETING., 2017|

Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request as required by law.

Filing and Contact Details

Filer

Filer Name
Lone Star Conference
EIN
75-2575961
In Care Of
% Jay Poerner
Phone
9722340033
Address
1221 W CAMPBELL RD STE 171, Richardson, TX 75080

Signing Officer

Name
Jay Poerner
Title
Commissioner
Phone
9722340033
Signed
2019-07-11

Organization Details

Principal Officer
Jay Poerner
Formed
1931
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
11
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Commissioner
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt83rd Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt112nd Vice Chair
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IRS990/MissionDesc0The mission of the Lone Star Conference is to foster student participation and success among member institutions in NCAA Division II intercollegiate athletics as an integral part of each institution's total educational program. It shall pursue student-athlete development with highest regard to the principles of academic excellence, sportsmanship, ethical conduct, resourcefulness, community service, gender equity, and diversity.
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt01991
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IRS990/OtherExpensesGrp/TotalAmt0193488
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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
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IRS990/PensionPlanContributionsGrp/TotalAmt018955
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023150
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022025
IRS990/PrincipalOfficerNm0Jay Poerner
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/Desc0Spectator sports (including sports clubsand racetracks)
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IRS990/PYBenefitsPaidToMembersAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.55$1.72$1.77$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.59$1.13$0.94$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.05$0.40$1.04$1.00$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.97$0.82$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.10$0.23$0.99$0.89$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.13$0.13$0.78$0.78$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.14$0.13$0.74$0.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.19$0.14$0.73$0.71$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.06$0.12$0.73$0.75$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.07$0.14$0.81$0.69$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.15$0.06$0.90$1.10$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.07$0.27$1.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.05$0.38$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.04$0.48$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.04$0.62$0.72