Luling Watermelon Thump Association FY2021 filing

Not tax-deductible

Luling, TX501(c)(4)EIN 74-1934061Revenue $235K in FY2021

On file with the IRSwatermelonthump.comPo Box 188, 78648-0188 · Luling, TXTax-exempt since Jan 1979

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Annual festival to promote the city of Luling, texas and the area's Watermelon farming in addition to serving as a means for local non-profit organizations to generate additional revenue.

85¢ of each $1 spent went to programs.
$15K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $75K a year · 19% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 10.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$30K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$235K
Spent
$160K
To programs
85%
Net assets
$456K
By yearFY2021–FY2024
Revenue
$235K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$235K
FY2022$326K
FY2023$621K
FY2024$403K
Expenses
$160K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$160K
FY2022$287K
FY2023$415K
FY2024$421K
Net assets
$456K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$456K
FY2022$495K
FY2023$702K
FY2024$683K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1979.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $136K Management & general 15% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

27 people listed on the 990; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$15,000Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Joann Mayberry$18,000$4,500——
Yolanda Hiner——$3,750$15,000
Teresa Rudolph—$14,250$13,500—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes Luling, Texas and watermelon farming through an annual festival, helping local nonprofits raise money.

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Provided by the organization

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1 program · $136K · in their own filed words · FY2021
01

2021 annual watermelon thump festival

$136Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $7K · 2024–2024
Unitemized GrantFY2024$7,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Fees for servicesLn 2g$156K
Other incomeLn 4–11$53K
Gifts and grantsLn 1h$26K
Money outPt IX
$160K
Ln 25
Programscol B$136K
Managementcol C$24K
Owns and owesPt X
$456K
net assets · Ln 32
Cash and savingsLn 1–2$142K
Total assetsLn 16$486K
LiabilitiesLn 26$30K
PeoplePt VI, VII
27
listed · VII A
PaidVII A1
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$156K
Investment incomeLn 3$1
Other incomeLn 4–11$53K
Gains on assetsLn 7$0
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$828
SavingsLn 2$141K
Cash and savings togetherLn 1–2$142K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$344K
Other assetsLn 15$0
Total assetsLn 16$486K
LiabilitiesLn 26$30K
Net assetsLn 32$456K
OperationsPt I, VI
EmployeesI 517
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$21K$142K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$361K$344K
Total assetsLn 16$384K$486K
LiabilitiesLn 26$2K$30K
Net assetsLn 32$382K$456K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$15K$15K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$12K$12K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$1K$1K
Management feesLn 11a$0
Legal feesLn 11b$458$458
Accounting feesLn 11c$525$525
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$3K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$17K$17K$276
InsuranceLn 23$12K$11K$1K
Other expenses (24a–d)Ln 24$97K$96K$300
All other expensesLn 24e$0
Total functional expensesLn 25$160K$136K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $403K$421K−$19K$683K 990 PDF
FY2023 $621K$415K$207K$702K 990 PDF
FY2022 $326K$287K$39K$495K 990 PDF
FY2021 Viewing $235K$160K$75K$456K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $234,778 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,500$26,375
I-9 Program service revenuePrior year $1,609$155,693
I-10 Investment incomePrior year $39$1
I-11 Other revenuePrior year $736$52,709
I-12 Total revenuePrior year $18,884$234,778
I-13 Grants and similar amounts paidPrior year $3,250$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $15,000$29,003
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $63,741$131,183
I-18 Total expensesPrior year $81,991$160,186
I-19 Revenue less expensesPrior year −$63,107$74,592
Part VI · Governance 26 of 26 board members independent, 5 to look at
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $234,778 across 9 lines filed
Lines not itemized here account for $53,975 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$26,375
VIII-1h Total contributions, gifts and grants$26,375
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $155,693$155,693
VIII-3 Investment incomeExcluded from tax $1$1
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax −$1,266−$1,266
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $155,693 · Excluded from tax $50,207$234,778
Part IX · Statement of functional expenses $160,186 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $15,000$15,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $11,768$11,768
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $1,018 · Management $1,217$2,235
IX-11a Management fees$0
IX-11b Legal feesManagement $458$458
IX-11c Accounting feesManagement $525$525
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $2,041$2,041
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $3,005$3,005
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $16,576 · Management $276$16,852
IX-23 InsurancePrograms $10,561 · Management $1,199$11,760
IX-24 Other expenses (24a–d)Programs $96,242 · Management $300$96,542
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $136,165 · Management $24,021 · Fundraising $0$160,186
Part X · Balance sheet $486,056 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $20$828
X-2 Savings and temporary cash investmentsStart of year $21,090$140,732
X-3 Pledges and grants receivableStart of year $1,069$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $361,348$344,496
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $383,527$486,056
X-17 Accounts payable and accrued expenses$16
X-24 Unsecured notes and loans payable$27,598
X-25 Other liabilitiesStart of year $1,894$2,217
X-26 Total liabilitiesStart of year $1,894$29,831
X-27 Net assets without donor restrictionsStart of year $381,633$456,225
X-32 Total net assets or fund balancesStart of year $381,633$456,225
X-33 Total liabilities and net assetsStart of year $383,527$486,056
Part XI · Reconciliation of net assets $456,225 net assets at year end
XI-1 Total revenue$234,778
XI-2 Total expenses$160,186
XI-3 Revenue less expenses$74,592
XI-4 Net assets at start of year$381,633
XI-10 Net assets at end of year$456,225

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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