Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.19x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Balance Sheet
Assets
Down$72,026
Down $37,188 (-34%) from 2023
Net Assets
Down$58,247
Down $48,944 (-46%) from 2023
Liabilities
Up$13,779
Up $11,756 (+581%) from 2023
Revenue And Expenses
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
Historical Trend
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
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed 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 |