Luling Watermelon Thump Association FY2022 filing

Not tax-deductible

Luling, TX501(c)(4)EIN 74-1934061Revenue $326K in FY2022

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.

89¢ of each $1 spent went to programs.
$17K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$17K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
28
of 28 voting members
Looks good: 28 of 28 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
+39% vs prior year
Spent
$287K
To programs
89%
Net assets
$495K
By yearFY2021–FY2024
Revenue
$326K
FY2022▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2021$235K
FY2022$326K
FY2023$621K
FY2024$403K
Expenses
$287K
FY2022▲ +79%
Tap a bar for its year
Expenses by fiscal year
FY2021$160K
FY2022$287K
FY2023$415K
FY2024$421K
Net assets
$495K
FY2022▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2021$456K
FY2022$495K
FY2023$702K
FY2024$683K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

89 cents of each dollar spent went to programs.

Program services 89% · $256K Management & general 11% · $31K

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

30 people listed on the 990; $17K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$13,500Pt VII · Sec A
Executive Dir.
$3,750Pt 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

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 · $256K · in their own filed words · FY2022
01

2022 annual watermelon thump festival

$256Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Fees for servicesLn 2g$210K
Gifts and grantsLn 1h$67K
Other incomeLn 4–11$49K
Money outPt IX
$287K
Ln 25
Programscol B$256K
Managementcol C$31K
Owns and owesPt X
$495K
net assets · Ln 32
Cash and savingsLn 1–2$175K
Total assetsLn 16$503K
LiabilitiesLn 26$8K
PeoplePt VI, VII
30
listed · VII A
PaidVII A2
Voting boardVI 1a28
IndependentVI 1b28
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$67K
Fees for servicesLn 2g$210K
Other incomeLn 4–11$49K
Gains on assetsLn 7$0
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$828
SavingsLn 2$175K
Cash and savings togetherLn 1–2$175K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$328K
Other assetsLn 15$0
Total assetsLn 16$503K
LiabilitiesLn 26$8K
Net assetsLn 32$495K
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 FY22End FY22
Cash and savingsLn 1–2$142K$175K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$344K$328K
Total assetsLn 16$486K$503K
LiabilitiesLn 26$30K$8K
Net assetsLn 32$456K$495K
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$17K$17K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$9K$9K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$2K$724$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
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$9K$9K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1K$1K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$752$752
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$17K$17K$276
InsuranceLn 23$15K$14K$699
Other expenses (24a–d)Ln 24$215K$215K
All other expensesLn 24e$0
Total functional expensesLn 25$287K$256K$31K$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 Viewing $326K$287K$39K$495K 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $325,688 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,375$67,270
I-9 Program service revenuePrior year $155,693$209,608
I-10 Investment incomePrior year $1$0
I-11 Other revenuePrior year $52,709$48,810
I-12 Total revenuePrior year $234,778$325,688
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $29,003$28,050
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $131,183$258,790
I-18 Total expensesPrior year $160,186$286,840
I-19 Revenue less expensesPrior year $74,592$38,848
Part VI · Governance 28 of 28 board members independent, 5 to look at
VI-1a Voting members of the governing body28
VI-1b Independent voting members28
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 $325,688 across 10 lines filed
Lines not itemized here account for $67,731 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$67,270
VIII-1h Total contributions, gifts and grants$67,270
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $209,608$209,608
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax −$19,508−$19,508
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $587$587
VIII-12 Total revenueRelated to mission $209,608 · Excluded from tax $48,810$325,688
Part IX · Statement of functional expenses $286,840 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 $17,250$17,250
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $8,627$8,627
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $724 · Management $1,449$2,173
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,025$1,025
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 $8,532$8,532
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $1,455$1,455
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $752$752
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $16,576 · Management $276$16,852
IX-23 InsurancePrograms $14,262 · Management $699$14,961
IX-24 Other expenses (24a–d)Programs $215,213$215,213
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $256,154 · Management $30,686 · Fundraising $0$286,840
Part X · Balance sheet $503,064 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $828$828
X-2 Savings and temporary cash investmentsStart of year $140,732$174,592
X-3 Pledges and grants receivable$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 $344,496$327,644
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 $486,056$503,064
X-24 Unsecured notes and loans payableStart of year $27,598$2,263
X-25 Other liabilitiesStart of year $2,217$5,728
X-26 Total liabilitiesStart of year $29,831$7,991
X-27 Net assets without donor restrictionsStart of year $456,225$495,073
X-32 Total net assets or fund balancesStart of year $456,225$495,073
X-33 Total liabilities and net assetsStart of year $486,056$503,064
Part XI · Reconciliation of net assets $495,073 net assets at year end
XI-1 Total revenue$325,688
XI-2 Total expenses$286,840
XI-3 Revenue less expenses$38,848
XI-4 Net assets at start of year$456,225
XI-10 Net assets at end of year$495,073

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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