Civic Intelligence

Laredo Motor Carriers Association

EIN 81-1552073 • 501(c)6 • Laredo, TX

Profile

Laredo Motor Carriers Association is a non-profit trade association representing the trucking industry, committed to support and advocate for a safe, efficient and profitable trucking industry by promoting highway safety providing educational programs, seminars and training.To serve the core needs of our member while proactively working to enhance compliance with federal, state and local laws and maintaining the highest standards of ethics and integrity in its relationships with members, government officials, public and other coalitions and associations.

401 Crossroads St 2nd FloorLaredo, TX 78045

www.laredomca.com

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.72x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

0.66x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

11th percentile

-53%

Higher net margin than 11% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

22nd percentile

-27%

Faster asset growth than 22% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-41%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$196,126

Down $91,467 (-32%) from 2022

Liabilities

Up

$140,753

Up $51,176 (+57%) from 2022

Net Assets

Down

$55,373

Down $142,643 (-72%) from 2022

Revenue

Down

$212,433

Down $63,285 (-23%) from 2022

Expenses

Up

$326,012

Up $22,270 (+7.3%) from 2022

Net Income

Down

-$113,579

Down $85,555 (-305%) from 2022

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2017: $81,843Liabilities 2017: $2,050Net Assets 2017: $79,7932017Assets 2018: $115,271Liabilities 2018: $1,698Net Assets 2018: $113,5732018Assets 2019: $162,624Liabilities 2019: $5,432Net Assets 2019: $157,1922019Assets 2020: $233,558Liabilities 2020: $87,288Net Assets 2020: $146,2702020Assets 2021: $313,960Liabilities 2021: $87,920Net Assets 2021: $226,0402021Assets 2022: $287,593Liabilities 2022: $89,577Net Assets 2022: $198,0162022Assets 2024: $196,126Liabilities 2024: $140,753Net Assets 2024: $55,3732024

Highlighted filing

2024

Assets$196,126
Liabilities$140,753
Net Assets$55,373

Operations Trend

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

$400K$200K$0-$200KRevenue 2017: $157,256Expenses 2017: $110,487Net Income 2017: $46,7692017Revenue 2018: $203,823Expenses 2018: $170,043Net Income 2018: $33,7802018Revenue 2019: $259,925Expenses 2019: $216,306Net Income 2019: $43,6192019Revenue 2020: $217,122Expenses 2020: $228,044Net Income 2020: -$10,9222020Revenue 2021: $378,706Expenses 2021: $298,936Net Income 2021: $79,7702021Revenue 2022: $275,718Expenses 2022: $303,742Net Income 2022: -$28,0242022Revenue 2024: $212,433Expenses 2024: $326,012Net Income 2024: -$113,5792024

Highlighted filing

2024

Revenue$212,433
Expenses$326,012
Net Income-$113,579

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$368,333
Mission and Program Overview

Mission

Laredo Motor Carriers Association is a non-profit trade association representing the trucking industry, committed to support and advocate for a safe, efficient and profitable trucking industry by promoting highway safety providing educational programs, seminars and training.To serve the core needs of our member while proactively working to enhance compliance with federal, state and local laws and maintaining the highest standards of ethics and integrity in its relationships with members, government officials, public and other coalitions and associations.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$112,341$107,089▼ $5,252
Accounts Receivable$84,858$45,569▼ $39,289
Cash and Non-Interest-Bearing Accounts$23,427$25,140▲ $1,713
Land, Buildings, and Equipment, Net$1,588$15,034▲ $13,446
Prepaid Expenses and Deferred Charges$9,000$294▼ $8,706
Total Assets$268,083$196,126▼ $71,957
Other Assets Total$36,869$3,000▼ $33,869
Liabilities
Unsecured Notes Loans Payable$75,648$124,500▲ $48,852
Other Liabilities$14,004$14,004→ $0
Accounts Payable and Accrued Expenses$9,479$2,249▼ $7,230
Total Liabilities$99,131$140,753▲ $41,622
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$168,952$55,373▼ $113,579
Total Net Assets Fund Balance$168,952$55,373▼ $113,579
Total Liabilities and Net Assets / Fund Balance$268,083$196,126▼ $71,957

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,034$30,290$45,324
Equipment-$4,984$4,984
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gerardo MaldonadoChairman of
Adalberto CamperoBoard Member
Adrian La VillaBoard Member
Adriana Lopes-hammerBoard Member
Carlos SandovalBoard Member
Claudia CasasBoard Member
Fausto ReyesBoard Member
Jorge SolisBoard Member
Juan Jose De LeonBoard Member
Luis MedinaBoard Member
Mark RoeslerBoard Member
Mofid TawilBoard Member
Nativido LozanoBoard Member
Rafael GutierrezBoard Member
Rocio VelezBoard Member
Sal VerazziBoard Member
Jorge GuzmanBoard Vice-c
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$243,739
Investment Income
$745
Other Revenue
$-32,051
Change in Net Assets
$-113,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$195,462
Salaries, Compensation, and Employee Benefits$130,550
Total Fundraising Expense$6,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,945$99,587$6,390$120,922
Occupancy-$28,486-$28,486
Depreciation Depletion-$23,524-$23,524
All Other Expenses-$14,334-$14,334
Travel$13,367--$13,367
Conferences and Meetings$10,388--$10,388
Payroll Taxes$1,208$7,876$544$9,628
Interest-$8,970-$8,970
Advertising-$8,587-$8,587
Office Expenses$483$7,715-$8,198
Insurance-$5,956-$5,956
Other Expenses$43,799$5,500-$5,500
Total Functional Expenses$84,190$234,888$6,934$326,012
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$155,900
Fundraising Gross Income$118,054
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Classic$99,998$99,998$149,286$-49,288
Bowling Tournam$18,056$18,056$5,895$12,161
Total Events$118,054$118,054$155,900$-37,846
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Truck Pac$14,004
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The assoaciation has officers and advisory board members.

Form 990, Page 6, Part VI, Line 7A

Article v - board of directors section 5.1. Board composition: the affairs of the association shall be managed by its board of directors. The board of directors shall consist of the chairman of the board, first vice chairman, second vice chairman, the president, vice-president,txta vice-president, the secretary, the treasurer, and two members from each division. Additionally, the board of directors may approve additional directors from time to time as it sees fit. At a minimum, 75% of the members of the board of directors shall come from individuals affiliated with trucking members. All past chairmen of the board shall be lifetime members of the board. The board of directors shall have full powers to conduct the affairs of the association. The members of the board of directors will nominate and elect the officers of the association enumerated in article vi below. Article vi duties of officers; removal; replacements section 6.1. Officers: the officers of the association shall be the president,vice president, txta vice president, chairman of the board, first vice chairman,second vice chairman, secretary, treasurer, and such additional officers as the board of directors may by resolution designate from time to time. Section 6.2. Election, term of office, and qualification: officers shall be elected for a term of one year by the board of directors at its annual election meeting. All officers shall take office commencing at the annual meeting of the members of the association and shall continue in office until the annual meeting the following year or until their successors take office. Upon retiring from office, all officers shall deliver to their successors any and all monies, accounts and all property belonging to the association. Section 6.3. Nominations of officers: (a) the board of directors shall meet not less than sixty (60) days prior to the annual meeting to finalize nominations for second vice-president, secretary, treasurer, vice president, vice president, and txta vice president. The board shall then nominate candidates for each office for the ensuing year and shall notify the membership of its choices not less than thirty (30) days prior to the annual meeting. Not less than fifteen (15) days prior to the annual meeting a ballot will be prepared containing the board of directorsnominations, if any for each office. This ballot will be delivered to the members who will complete the ballot and return to the association office within two (2)days of the annual meeting. Each member will have one vote to cast for each office. Results of the election shall be announced at the annual meeting. (b) the new officers shall be sworn in at the annual meeting and assume their leadership roles at the conclusion of said annual meeting. Section 6.4. President: the president shall be the chief executive officer of the association and shall perform such duties as are delegated to him by the board of directors. Section 6.5. First vice chairman and second vice chairman: the first vice chairman and the second vice chairman respectively shall assist the chairman of the board and shall perform such duties as may be assigned to them by the board of directors, or the chairman. In the event the chairman of the board is unable to preside at a meeting of the board of directors, the first vice chairman shall preside in his absence. Section 6.6. Vice president to the texas trucking association, inc. (txta): the vice president to the txta shall represent the interests of the association on the txta committee and perform all duties and responsibilities of this office to which he or she is elected. The term of the vice president to the txta shall be limited to not more than three (3) consecutive one-year terms for each office. The vice president to the txta must be a member in good standing with the txta. Section 6.7. Secretary: the secretary shall attend all meetings of the members, board of directors, and shall serve as secretary of such meetings. The s

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by the treasurer or the paid preparer and a draft is presented at the monthly association meeting for review. After the review it is voted for approval and sent to the internal revenue service.

Form 990, Page 6, Part VI, Line 15A

The board performs an annual evaluation of the performance of the executive director. The salary of the executive director is compared to other comparable compensation in the area. A committee is formed to perform the evaluation and then a recommendation is made to the board for vote.

Form 990, Page 6, Part VI, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Laredo Motor Carrier Association
EIN
81-1552073
Phone
9563346771
Address
401 CROSSROADS ST 2ND FLOOR, LAREDO, TX 78045

Signing Officer

Name
Gerardo Maldonado
Title
Chairman of Board
Phone
9567010688
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerardo Maldonado
Formed
2016
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
0
Employees
6

Preparer

Firm
Eloy Gutierrez Pllc
Address
7110 ROCIO DRIVE STE 6, LAREDO, TX 78041
Preparer
Juan Carlos Garcia CPA
Phone
9567045530
Supplemental Narrative

Additional Explanations

Form 990

Laredo motor carriers association is a non-profit trade association representing the trucking industry, committed to support and advocate for a safe, efficient and profitable trucking industry by promoting highway safety providing educational programs, seminars and training. To serve the core needs of our member while proactively working to enhance compliance with federal, state and local laws and maintaining the highest standards of ethics and integrity in its relationships with members, government officials, public and other coalitions and associations.

Form 990, Part III

Laredo motor carriers association is a non-profit trade association representing the trucking industry, committed to support and advocate for a safe, efficient and profitable trucking industry by promoting highway safety providing educational programs, seminars and training. To serve the core needs of our member while proactively working to enhance compliance with federal, state and local laws and maintaining the highest standards of ethics and integrity in its relationships with members, government officials, public and other coalitions and associations.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN OF
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAREDO MOTOR CARRIERS ASSOCIATION IS A NON-PROFIT TRADE ASSOCIATION REPRESENTING THE TRUCKING INDUSTRY, COMMITTED TO SUPPORT AND ADVOCATE FOR A SAFE, EFFICIENT AND PROFITABLE TRUCKING INDUSTRY BY PROMOTING HIGHWAY SAFETY PROVIDING EDUCATIONAL PROGRAMS, SEMINARS AND TRAINING. TO SERVE THE CORE NEEDS OF OUR MEMBER WHILE PROACTIVELY WORKING TO ENHANCE COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS AND MAINTAINING THE HIGHEST STANDARDS OF ETHICS AND INTEGRITY IN ITS RELATIONSHIPS WITH MEMBERS, GOVERNMENT OFFICIALS, PUBLIC AND OTHER COALITIONS AND ASSOCIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LAREDO MOTOR CARRIERS ASSOCIATION IS A NON-PROFIT TRADE ASSOCIATION REPRESENTING THE TRUCKING INDUSTRY, COMMITTED TO SUPPORT AND ADVOCATE FOR A SAFE, EFFICIENT AND PROFITABLE TRUCKING INDUSTRY BY PROMOTING HIGHWAY SAFETY PROVIDING EDUCATIONAL PROGRAMS, SEMINARS AND TRAINING. TO SERVE THE CORE NEEDS OF OUR MEMBER WHILE PROACTIVELY WORKING TO ENHANCE COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS AND MAINTAINING THE HIGHEST STANDARDS OF ETHICS AND INTEGRITY IN ITS RELATIONSHIPS WITH MEMBERS, GOVERNMENT OFFICIALS, PUBLIC AND OTHER COALITIONS AND ASSOCIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOACIATION HAS OFFICERS AND ADVISORY BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARTICLE V - BOARD OF DIRECTORS SECTION 5.1. BOARD COMPOSITION: THE AFFAIRS OF THE ASSOCIATION SHALL BE MANAGED BY ITS BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL CONSIST OF THE CHAIRMAN OF THE BOARD, FIRST VICE CHAIRMAN, SECOND VICE CHAIRMAN, THE PRESIDENT, VICE-PRESIDENT,TXTA VICE-PRESIDENT, THE SECRETARY, THE TREASURER, AND TWO MEMBERS FROM EACH DIVISION. ADDITIONALLY, THE BOARD OF DIRECTORS MAY APPROVE ADDITIONAL DIRECTORS FROM TIME TO TIME AS IT SEES FIT. AT A MINIMUM, 75% OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL COME FROM INDIVIDUALS AFFILIATED WITH TRUCKING MEMBERS. ALL PAST CHAIRMEN OF THE BOARD SHALL BE LIFETIME MEMBERS OF THE BOARD. THE BOARD OF DIRECTORS SHALL HAVE FULL POWERS TO CONDUCT THE AFFAIRS OF THE ASSOCIATION. THE MEMBERS OF THE BOARD OF DIRECTORS WILL NOMINATE AND ELECT THE OFFICERS OF THE ASSOCIATION ENUMERATED IN ARTICLE VI BELOW. ARTICLE VI DUTIES OF OFFICERS; REMOVAL; REPLACEMENTS SECTION 6.1. OFFICERS: THE OFFICERS OF THE ASSOCIATION SHALL BE THE PRESIDENT,VICE PRESIDENT, TXTA VICE PRESIDENT, CHAIRMAN OF THE BOARD, FIRST VICE CHAIRMAN,SECOND VICE CHAIRMAN, SECRETARY, TREASURER, AND SUCH ADDITIONAL OFFICERS AS THE BOARD OF DIRECTORS MAY BY RESOLUTION DESIGNATE FROM TIME TO TIME. SECTION 6.2. ELECTION, TERM OF OFFICE, AND QUALIFICATION: OFFICERS SHALL BE ELECTED FOR A TERM OF ONE YEAR BY THE BOARD OF DIRECTORS AT ITS ANNUAL ELECTION MEETING. ALL OFFICERS SHALL TAKE OFFICE COMMENCING AT THE ANNUAL MEETING OF THE MEMBERS OF THE ASSOCIATION AND SHALL CONTINUE IN OFFICE UNTIL THE ANNUAL MEETING THE FOLLOWING YEAR OR UNTIL THEIR SUCCESSORS TAKE OFFICE. UPON RETIRING FROM OFFICE, ALL OFFICERS SHALL DELIVER TO THEIR SUCCESSORS ANY AND ALL MONIES, ACCOUNTS AND ALL PROPERTY BELONGING TO THE ASSOCIATION. SECTION 6.3. NOMINATIONS OF OFFICERS: (A) THE BOARD OF DIRECTORS SHALL MEET NOT LESS THAN SIXTY (60) DAYS PRIOR TO THE ANNUAL MEETING TO FINALIZE NOMINATIONS FOR SECOND VICE-PRESIDENT, SECRETARY, TREASURER, VICE PRESIDENT, VICE PRESIDENT, AND TXTA VICE PRESIDENT. THE BOARD SHALL THEN NOMINATE CANDIDATES FOR EACH OFFICE FOR THE ENSUING YEAR AND SHALL NOTIFY THE MEMBERSHIP OF ITS CHOICES NOT LESS THAN THIRTY (30) DAYS PRIOR TO THE ANNUAL MEETING. NOT LESS THAN FIFTEEN (15) DAYS PRIOR TO THE ANNUAL MEETING A BALLOT WILL BE PREPARED CONTAINING THE BOARD OF DIRECTORSNOMINATIONS, IF ANY FOR EACH OFFICE. THIS BALLOT WILL BE DELIVERED TO THE MEMBERS WHO WILL COMPLETE THE BALLOT AND RETURN TO THE ASSOCIATION OFFICE WITHIN TWO (2)DAYS OF THE ANNUAL MEETING. EACH MEMBER WILL HAVE ONE VOTE TO CAST FOR EACH OFFICE. RESULTS OF THE ELECTION SHALL BE ANNOUNCED AT THE ANNUAL MEETING. (B) THE NEW OFFICERS SHALL BE SWORN IN AT THE ANNUAL MEETING AND ASSUME THEIR LEADERSHIP ROLES AT THE CONCLUSION OF SAID ANNUAL MEETING. SECTION 6.4. PRESIDENT: THE PRESIDENT SHALL BE THE CHIEF EXECUTIVE OFFICER OF THE ASSOCIATION AND SHALL PERFORM SUCH DUTIES AS ARE DELEGATED TO HIM BY THE BOARD OF DIRECTORS. SECTION 6.5. FIRST VICE CHAIRMAN AND SECOND VICE CHAIRMAN: THE FIRST VICE CHAIRMAN AND THE SECOND VICE CHAIRMAN RESPECTIVELY SHALL ASSIST THE CHAIRMAN OF THE BOARD AND SHALL PERFORM SUCH DUTIES AS MAY BE ASSIGNED TO THEM BY THE BOARD OF DIRECTORS, OR THE CHAIRMAN. IN THE EVENT THE CHAIRMAN OF THE BOARD IS UNABLE TO PRESIDE AT A MEETING OF THE BOARD OF DIRECTORS, THE FIRST VICE CHAIRMAN SHALL PRESIDE IN HIS ABSENCE. SECTION 6.6. VICE PRESIDENT TO THE TEXAS TRUCKING ASSOCIATION, INC. (TXTA): THE VICE PRESIDENT TO THE TXTA SHALL REPRESENT THE INTERESTS OF THE ASSOCIATION ON THE TXTA COMMITTEE AND PERFORM ALL DUTIES AND RESPONSIBILITIES OF THIS OFFICE TO WHICH HE OR SHE IS ELECTED. THE TERM OF THE VICE PRESIDENT TO THE TXTA SHALL BE LIMITED TO NOT MORE THAN THREE (3) CONSECUTIVE ONE-YEAR TERMS FOR EACH OFFICE. THE VICE PRESIDENT TO THE TXTA MUST BE A MEMBER IN GOOD STANDING WITH THE TXTA. SECTION 6.7. SECRETARY: THE SECRETARY SHALL ATTEND ALL MEETINGS OF THE MEMBERS, BOARD OF DIRECTORS, AND SHALL SERVE AS SECRETARY OF SUCH MEETINGS. THE S
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY THE TREASURER OR THE PAID PREPARER AND A DRAFT IS PRESENTED AT THE MONTHLY ASSOCIATION MEETING FOR REVIEW. AFTER THE REVIEW IT IS VOTED FOR APPROVAL AND SENT TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD PERFORMS AN ANNUAL EVALUATION OF THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. THE SALARY OF THE EXECUTIVE DIRECTOR IS COMPARED TO OTHER COMPARABLE COMPENSATION IN THE AREA. A COMMITTEE IS FORMED TO PERFORM THE EVALUATION AND THEN A RECOMMENDATION IS MADE TO THE BOARD FOR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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