Civic Intelligence

Lone Star Conference

990 • Fiscal year 2020 • EIN 75-2575961

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 06, 2021

1221 W Campbell Road 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

76th percentile

0.30x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.10x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

56th percentile

9.7%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

93rd percentile

$135,636

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

71st percentile

23%

Faster asset growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

78th percentile

27%

Faster revenue growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$324,782

Up $60,624 (+23%) from 2019

Net Assets

Up

$225,802

Up $95,813 (+74%) from 2019

Liabilities

Down

$98,980

Down $35,189 (-26%) from 2019

Revenue

Up

$987,744

Up $211,127 (+27%) from 2019

Expenses

Up

$891,931

Up $114,756 (+15%) from 2019

Net Income

Up

$95,813

Up $96,371 (+17271%) from 2019

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

2020

Assets$324,782
Liabilities$98,980
Net Assets$225,802

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

2020

Revenue$987,744
Expenses$891,931
Net Income$95,813
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 6, 2021
Return Version
2019v5.2
Gross Receipts
$987,744
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$164,777$277,165▲ $112,388
Accounts Receivable$57,022$24,691▼ $32,331
Prepaid Expenses and Deferred Charges$39,897$20,935▼ $18,962
Land, Buildings, and Equipment, Net$471$0▼ $471
Total Assets$264,158$324,782▲ $60,624
Other Assets Total$1,991$1,991→ $0
Liabilities
Deferred Revenue$124,500$0▼ $124,500
Unsecured Notes Loans Payable-$89,600-
Accounts Payable and Accrued Expenses$9,669$9,380▼ $289
Total Liabilities$134,169$98,980▼ $35,189
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,989$225,802▲ $95,813
Total Net Assets Fund Balance$129,989$225,802▲ $95,813
Total Liabilities and Net Assets / Fund Balance$264,158$324,782▲ $60,624

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$35,083$35,083
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay PoernerCommissionerFT$125,050$10,586$135,636

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$383,519
Program Service Revenue
$583,589
Investment Income
$0
Other Revenue
$20,636
All Other Contributions
$383,519
Change in Net Assets
$95,813

Audited Revenue Reconciliation

Revenue per Audited Statements
$987,744
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$987,744
Total Revenue per Form 990
$987,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$424,760
Salaries, Compensation, and Employee Benefits$391,574
Grants and Similar Amounts Paid$75,597
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,283$46,075-$184,358
Current Officers, Directors, Trustees, and Key Employees$111,780$28,348-$140,128
Grants to Domestic Orgs$75,597--$75,597
Information Technology$36,039$7,900-$43,939
Advertising$21,739$11,015-$32,754
Other Employee Benefits$21,896$6,517-$28,413
Occupancy$21,716$6,463-$28,179
Office Expenses$19,774$4,899-$24,673
Payroll Taxes$18,482$5,501-$23,983
Insurance-$18,473-$18,473
Travel$17,664--$17,664
Pension Plan Contributions$11,322$3,370-$14,692
Conferences and Meetings$14,478--$14,478
Fees for Services Accounting-$12,966-$12,966
Fees for Services Other$1,594$9,474-$11,068
Fees for Services Legal-$5,317-$5,317
Other Expenses$210,778$4,000-$4,000
Depreciation Depletion-$471-$471
Total Functional Expenses$721,142$170,789$0$891,931

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$891,931
Total Expenses per Audited Statements$891,931
Total Expenses per Form 990$891,931
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The National Collegiate Athletic AssociationIndianapolis, IN501(c)(3)Academic and Athletic Support$75,597
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
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
No
Management duties delegated
No

Governance Explanations

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

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.

Form 990, 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.

Form 990, Part VI, Section B, Line 15

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.

Form 990, 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
Phone
9722340033
Address
1221 W CAMPBELL ROAD STE 171, RICHARDSON, TX 75080

Signing Officer

Name
Jay Poerner
Title
Commissioner
Phone
9722340033
Signed
2021-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Poerner
Formed
1931
Legal Domicile
TX
Voting Board Members
19
Independent Board Members
19
Employees
5
Volunteers
31

Preparer

Firm
Salmon Sims Thomas & Associates Pllc
Address
12720 HILLCREST ROAD SUITE 500, DALLAS, TX 75230-2039
Preparer
William H Sims
Phone
9723921143
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of financial accounting standards board (fasb) accounting standards codification (asc) topic 740-10, accounting for income taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the statement of activities and changes in net assets or accrued in the statement of financial position. Federal returns of the conference are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/FSAuditedInd01
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IRS990/GrossRentsGrp/RealAmt08967
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IRS990/IndivRcvdGreaterThan100KCnt01
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07900
IRS990/InformationTechnologyGrp/ProgramServicesAmt036039
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IRS990/InsuranceGrp/ManagementAndGeneralAmt018473
IRS990/InsuranceGrp/TotalAmt018473
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IRS990/LessRentalExpensesGrp/RealAmt00
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IRS990/MinutesOfCommitteesInd01
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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 THE HIGHEST REGARD TO THE PRINCIPLES OF ACADEMIC EXCELLENCE, SPORTSMANSHIP, ETHICAL CONDUCT, RESOURCEFULNESS, COMMUNITY SERVICE, GENDER EQUITY, AND DIVERSITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0225802
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06463
IRS990/OccupancyGrp/ProgramServicesAmt021716
IRS990/OccupancyGrp/TotalAmt028179
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04899
IRS990/OfficeExpensesGrp/ProgramServicesAmt019774
IRS990/OfficeExpensesGrp/TotalAmt024673
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01991
IRS990/OtherAssetsTotalGrp/EOYAmt01991
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06517
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021896
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028413
IRS990/OtherExpensesGrp/Desc0TOURNAMENT EXPENSES
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04000
IRS990/OtherExpensesGrp/ProgramServicesAmt0210778
IRS990/OtherExpensesGrp/TotalAmt0210778
IRS990/OtherExpensesGrp/TotalAmt14000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046075
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05501
IRS990/PayrollTaxesGrp/ProgramServicesAmt018482
IRS990/PayrollTaxesGrp/TotalAmt023983
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03370
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011322
IRS990/PensionPlanContributionsGrp/TotalAmt014692
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039897
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020935
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IRS990/ProgramServiceRevenueGrp/Desc1SPECTATOR SPORTS (INCL
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IRS990/PYSalariesCompEmpBnftPaidAmt0326408
IRS990/PYTotalExpensesAmt0777175
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0583589
IRS990/RoyaltiesRevenueGrp/ExclusionAmt011669
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt011669
IRS990ScheduleA/CollegeOrganizationInd0X
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0325374
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010091
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08408
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09740
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09158
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058033
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02215797
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08220
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09106
IRS990ScheduleA/OtherIncome170Grp/TotalAmt036413
IRS990ScheduleA/PublicSupportCY170Pct00.94590
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01650492
IRS990ScheduleA/TotalSupportAmt01744938
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED

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