Civic Intelligence

Link Ministries Inc.

990 • Fiscal year 2013 • EIN 75-2784158

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

1117 65th Dr79412

(806) 747-2542

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

41st percentile

0.07x

Higher debt load relative to revenue than 41% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

7th percentile

-41%

Higher net margin than 7% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

55th percentile

$60,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

25th percentile

-3.5%

Faster asset growth than 25% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

27th percentile

-5.7%

Faster revenue growth than 27% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Down

$3,790,419

Down $138,175 (-3.5%) from 2012

Net Assets

Down

$3,774,601

Down $137,262 (-3.5%) from 2012

Liabilities

Down

$15,818

Down $913 (-5.5%) from 2012

Revenue

$235,330

No earlier filing loaded for comparison.

Expenses

Up

$330,751

Up $16,256 (+5.2%) from 2012

Net Income

-$95,421

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,052,741Liabilities 2010: $5,574Net Assets 2010: $4,047,1672010Assets 2011: $4,011,200Liabilities 2011: $2,093Net Assets 2011: $4,009,1072011Assets 2012: $3,928,594Liabilities 2012: $16,731Net Assets 2012: $3,911,8632012Assets 2013: $3,790,419Liabilities 2013: $15,818Net Assets 2013: $3,774,6012013Assets 2014: $3,620,472Liabilities 2014: $13,811Net Assets 2014: $3,606,6612014Assets 2015: $3,472,847Liabilities 2015: $21,966Net Assets 2015: $3,450,8812015Assets 2016: $3,351,946Liabilities 2016: $21,965Net Assets 2016: $3,329,9812016Assets 2017: $391,020Liabilities 2017: $0Net Assets 2017: $391,0202017Assets 2018: $389,333Net Assets 2018: $389,3332018Assets 2019: $401,563Net Assets 2019: $401,5632019Assets 2020: $408,083Net Assets 2020: $408,0832020Assets 2021: $425,322Liabilities 2021: $0Net Assets 2021: $425,3222021Assets 2022: $430,125Liabilities 2022: $0Net Assets 2022: $430,1252022Assets 2023: $411,616Liabilities 2023: $0Net Assets 2023: $411,6162023Assets 2024: $406,569Liabilities 2024: $0Net Assets 2024: $406,5692024

Highlighted filing

2013

Assets$3,790,419
Liabilities$15,818
Net Assets$3,774,601

Operations Trend

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

$1.0M$0-$1.0M-$2.0M-$3.0MExpenses 2010: $194,2312010Revenue 2011: $264,742Expenses 2011: $303,802Net Income 2011: -$39,0602011Expenses 2012: $314,4952012Revenue 2013: $235,330Expenses 2013: $330,751Net Income 2013: -$95,4212013Revenue 2014: $211,875Expenses 2014: $379,815Net Income 2014: -$167,9402014Revenue 2015: $103,771Expenses 2015: $259,551Net Income 2015: -$155,7802015Revenue 2016: $17,437Expenses 2016: $138,337Net Income 2016: -$120,9002016Revenue 2017: -$2,813,756Expenses 2017: $125,205Net Income 2017: -$2,938,9612017Revenue 2018: $13,190Expenses 2018: $14,877Net Income 2018: -$1,6872018Revenue 2019: $13,761Expenses 2019: $1,531Net Income 2019: $12,2302019Revenue 2020: $9,640Expenses 2020: $3,120Net Income 2020: $6,5202020Revenue 2021: $33,898Expenses 2021: $16,659Net Income 2021: $17,2392021Revenue 2022: $36,737Expenses 2022: $31,934Net Income 2022: $4,8032022Revenue 2023: $15,358Expenses 2023: $33,867Net Income 2023: -$18,5092023Revenue 2024: $26,292Expenses 2024: $31,265Net Income 2024: -$4,9732024

Highlighted filing

2013

Revenue$235,330
Expenses$330,751
Net Income-$95,421
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$247,288
Mission and Program Overview

Mission

To link the youth culture to jesus christ and to provide assisstance for youth, the homeless, and the helpless.

To link the youth culture to Jesus Christ and to provided assistance for youth, the homeless, and the helpless.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,911,863$3,774,601▼ $137,262
Land, Buildings, and Equipment, Net$3,822,409$3,669,139▼ $153,270
Cash and Non-Interest-Bearing Accounts$91,844$87,664▼ $4,180
Accounts Receivable$8,625$27,900▲ $19,275
Inventories for Sale or Use$5,716$5,716→ $0
Total Assets$3,928,594$3,790,419▼ $138,175
Liabilities
Accounts Payable and Accrued Expenses$8,231$13,318▲ $5,087
Unsecured Notes Loans Payable$8,500$2,500▼ $6,000
Total Liabilities$16,731$15,818▼ $913
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,911,863$3,774,601▼ $137,262
Total Liabilities and Net Assets / Fund Balance$3,928,594$3,790,419▼ $138,175

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,228,308$1,160,720$4,389,028
Land$400,000-$400,000
Equipment$40,831$167,765$208,596
Other Land Buildings-$3,296$3,296
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Les BurrusExecutive DirectorFT$41,995$18,005$60,000

Board Members and Trustees

NameTitle
Brian RobinsonPresident
David BayouthDirector
David StewartDirector
Nancy NortonDirector
Tom LewisSecretary
Gary LightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$170,204
Program Service Revenue
$18,043
Investment Income
$0
Other Revenue
$47,083
All Other Contributions
$170,204
Change in Net Assets
$-95,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,928
Salaries, Compensation, and Employee Benefits$93,501
Grants and Similar Amounts Paid$12,322
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$133,369--$133,369
Current Officers, Directors, Trustees, and Key Employees$30,000$30,000-$60,000
Other Salaries and Wages$31,086--$31,086
Occupancy$29,001--$29,001
Insurance$16,789--$16,789
All Other Expenses$13,493$2,573-$16,066
Grants to Domestic Individuals$12,322--$12,322
Fees for Services Accounting-$8,750-$8,750
Office Expenses-$3,029-$3,029
Fees for Services Other$2,782--$2,782
Payroll Taxes$2,415--$2,415
Other Expenses$793$2,358-$793
Total Functional Expenses$284,041$46,710$0$330,751
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,273
Fundraising Direct Expenses$11,958
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-
Gerald Bonner-
Texstar-
Monty Miller Living Legacy Foundation-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

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

Emailed to all board directors

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

Compensation for executive deirector les burrus is determined annually by the board of directors, of which les is not a member, and is in line similar positions held by individuals in the lubbock area. Compensation decisions are documented in board minutes.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

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

By not allowing conflicts to occur.

Filing and Contact Details

Filer

EIN
75-2784158
Phone
8067472542

Signing Officer

Name
Gary E Light
Title
CPA Treasurer
Phone
8067472542
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Morrison
Formed
1998
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
25

Preparer

Preparer
Gary Light
Phone
8067472542
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt066069
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0684392
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt021163
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018215
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019536
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03013
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt061927
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018043
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt012085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012645
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05052
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt050539
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt022315
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt022315
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt021163
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018215
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019536
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03013
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt061927
IRS990ScheduleA/InvestmentIncomeCYPct00.07170
IRS990ScheduleA/InvestmentIncomePYPct00.00710
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03605
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02327
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt038687
IRS990ScheduleA/OtherIncome509Grp/TotalAmt044619
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.86850
IRS990ScheduleA/PublicSupportPY509Pct00.97630
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0750218
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0190
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt06838
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07028
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0210562
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0196709
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0206519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt074673
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt068783
IRS990ScheduleA/Total509Grp/TotalAmt0757246
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0235330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0217251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0264742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077686
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt068783
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0863792
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03228308
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01160720
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04389028
IRS990ScheduleD/EquipmentGrp/BookValueAmt040831
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0167765
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0208596
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0400000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0400000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03296
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03296
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GERALD BONNER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TEXSTAR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3MONTY MILLER LIVING LEGACY FOUNDATION
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03669139
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMAILED TO ALL BOARD DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR EXECUTIVE DEIRECTOR LES BURRUS IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS, OF WHICH LES IS NOT A MEMBER, AND IS IN LINE SIMILAR POSITIONS HELD BY INDIVIDUALS IN THE LUBBOCK AREA. COMPENSATION DECISIONS ARE DOCUMENTED IN BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY NOT ALLOWING CONFLICTS TO OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12C
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03928594
IRS990/TotalAssetsEOYAmt03790419
IRS990/TotalAssetsGrp/BOYAmt03928594
IRS990/TotalAssetsGrp/EOYAmt03790419
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0170204
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046710
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284041
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330751
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016731
IRS990/TotalLiabilitiesEOYAmt015818
IRS990/TotalLiabilitiesGrp/BOYAmt016731
IRS990/TotalLiabilitiesGrp/EOYAmt015818
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03911863
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03774601
IRS990/TotalOtherCompensationAmt018005
IRS990/TotalProgramServiceExpensesAmt0284041
IRS990/TotalProgramServiceRevenueAmt018043
IRS990/TotalReportableCompFromOrgAmt041995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042811
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235330
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03928594
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03790419
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08500
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt02500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 1565
IRS990/USAddress/City0LUBBOCK

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.
2024Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.03$0.03$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.02$0.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.04$0.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.03$0.02$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.01$0.00$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.01$0.00$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.01$0.01$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$2.81$0.13$2.94
2016Detailed filing. Detailed filing data is available for this year.$3.35$0.02$3.33$0.02$0.14$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.47$0.02$3.45$0.10$0.26$0.16
2014Detailed filing. Detailed filing data is available for this year.$3.62$0.01$3.61$0.21$0.38$0.17
2013Detailed filing. Detailed filing data is available for this year.$3.79$0.02$3.77$0.24$0.33$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.02$3.91$0.31
2011Summary only. Only limited summary data is available for this year.$4.01$0.00$4.01$0.26$0.30$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$0.01$4.05$0.19