Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Commission Shift Action
EIN 92-1218496 • 501(c)4 • Laredo, TX
Profile
Commission Shift Action educates and mobilizes the public to ensure an equitable and democratic energy transition in Texas that protects natural resources and the environment. Commission Shift Action informs the public about the importance of holding the Railroad Commission of Texas accountable to its mission, encourages the public to become involved in legislative activity impacting the Railroad Commission and its mission, and educates potential voters about the Railroad Commission and the importance of voting.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.19x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$72,026
Down $37,188 (-34%) from 2023
Liabilities
Up$13,779
Up $11,756 (+581%) from 2023
Net Assets
Down$58,247
Down $48,944 (-46%) from 2023
Revenue
Down$3,481
Down $97,969 (-97%) from 2023
Expenses
Down$52,425
Down $39,708 (-43%) from 2023
Net Income
Down-$48,944
Down $58,261 (-625%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $72,026
- Liabilities
- $13,779
- Net assets
- $58,247
- Revenue
- $3,481
- Expenses
- $52,425
- Net income
- -$48,944
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.72 | $0.14 | $0.58 | $0.03 | $0.52 | $0.49 |
| 2023Detailed filing. Detailed filing data is available for this year. | $1.09 | $0.02 | $1.07 | $1.01 | $0.92 | $0.09 |
| 2022Detailed filing. Detailed filing data is available for this year. | $1.00 | $0.02 | $0.98 | $1.00 | $0.02 | $0.98 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 6, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $3,481
Mission and Program Overview
Mission
Commission Shift Action educates and mobilizes the public to ensure an equitableand democratic energy transition in Texas that protects natural resources and theenvironment. Commission Shift Action informs the public about the importance ofholding the Railroad Commission of Texas accountable to its mission, encouragesthe public to become involved in legislative activity impacting the RailroadCommission and its mission, and educates potential voters about the RailroadCommission and the importance of voting.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Informed and educated the public about the role and mission of the RailroadCommission of Texas, and about legislative activity related to the RailroadCommission of Texas. Educated lawmakers about Commission Shift Action's prioritiesand advocated for the adoption of legislation that reflected those priorities. | - | $52,425 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| VIRGINIA PALACIOS | Executive Director | PT | $0 | - | - |
| Stephen K Brown II | President | - | $0 | - | - |
| Elida Castillo | Secretary | - | $0 | - | - |
| Michael Choate | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Commission Shift Action
- EIN
- 92-1218496
- Phone
- 5127911973
- Address
- 212 FLORES AVENUE, LAREDO, TX 78040
Signing Officer
- Name
- Virginia Palacios
- Title
- Executive Director
- Signed
- 2025-10-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sutton Frost Cary LLP
- Address
- 200 E Front St Suite 200, Arlington, TX 76011
- Preparer
- Carroll Elizabeth Arnott
- Phone
- 8176498083
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $7543”
Other Expenses.1005
“Travel $17”
Other Expenses.1012
“Insurance $941”
Other Expenses.1
“Other operating expenses $62”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2023 Accounts Payable and Accrued Expenses - Ending $13779”
Raw XML Appendix117 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | VIRGINIA PALACIOS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5127911973 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 212 FLORES AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LAREDO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 78040 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 109214 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 72026 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2500 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -48944 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 42692 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 109214 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 72026 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 3481 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 981 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 107191 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 58247 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 107191 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 58247 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1170 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | VIRGINIA PALACIOS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Stephen K Brown II |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Elida Castillo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Michael Choate |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 8563 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Commission Shift Action educates and mobilizes the public to ensure an equitableand democratic energy transition in Texas that protects natural resources and theenvironment. Commission Shift Action informs the public about the importance ofholding the Railroad Commission of Texas accountable to its mission, encouragesthe public to become involved in legislative activity impacting the RailroadCommission and its mission, and educates potential voters about the RailroadCommission and the importance of voting. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Informed and educated the public about the role and mission of the RailroadCommission of Texas, and about legislative activity related to the RailroadCommission of Texas. Educated lawmakers about Commission Shift Action's prioritiesand advocated for the adoption of legislation that reflected those priorities. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 52425 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2023 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 13779 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 52425 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 52425 |
| IRS990EZ/TotalRevenueAmt | 0 | 3481 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $7543 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $17 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $941 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OTHER OPERATING EXPENSES $62 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Accounts Payable and Accrued Expenses - Beginning $2023 Accounts Payable and Accrued Expenses - Ending $13779 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VIRGINIA PALACIOS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Dir. |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COMMISSION SHIFT ACTION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 921218496 |
| ReturnHeader/Filer/PhoneNum | 0 | 5127911973 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 212 FLORES AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAREDO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 78040 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 752593210 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Sutton Frost Cary LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 200 E Front St Suite 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Arlington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 76011 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8176498083 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Carroll Elizabeth Arnott |
| ReturnHeader/ReturnTs | 0 | 2025-10-06T11:55:22-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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