Luling Golf Association INC

EIN 74-2305965 Membership association Luling, TX
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Revenue & expenses by yearFY2021–FY2025
Revenue
$614K
FY2025▲ +80%
Expenses
$505K
FY2025▲ +106%

Form 990 for the fiscal year ending December 2025 (IRS tax year 2025).


Operates and maintains a municipal golf course for public enjoyment. For fiscal year 2025 it reported $614K in revenue, $505K in expenses, and $284K in net assets.Pt I

Founded
1988
Type
Membership association · Nonprofit
Location
Luling, TX
Filings
5 on file (2021–2025)
Revenue
$614KFY2025
Expenses
$505K
Net assets
$284K
People
9
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Provided by the organization

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Size
$100K–1M
What they do
Operates and maintains a municipal golf course for public enjoyment.
Leadership
Justin Staton · Director
Money in and out
$614K revenue, $505K expenses
Bottom line
+18% operating surplus

What Funders Ask

From IRS filings

Tax-deductible?

warning No

Per the IRS master file. Details →

Can I give now?

good No revocation on IRS record

Not on the IRS revocation list. Details →

Filing up to date?

good Yes — filed FY2025

Details →

Foundation funders?

good 1 funder — Industrial Corporation of Luling Texas

$185K in the latest grant year. Details →

Spent on programs?

good 93% to programs

Form 990 Part IX, latest filing. Details →

Size and trend

$100K–1M

↑ +80% vs prior year Details →

Membership & operating revenue · FY2025
Total revenue
$614K
Pt VIII · Ln 12
Total expenses
$505K
Pt IX · Ln 25
Net assets
$284K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $109K
Where spending went · Part IX cols B–D
Program services $0.93 Management & general $0.07
Operating surplus
+18%
revenue over expenses▼ -37% vs prior filing year
Earned revenue
57%
of revenue from program services & dues▼ -18% vs prior filing year
Payroll share
21%
of spending is salaries & benefits▼ -44% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$359K
FY2025▲ +67%
Total liabilities
$76K
FY2025▲ +91%
Revenue less expensesPt I · Ln 19$109K
Total assetsPt X · Ln 16$359K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CLuling Golf Association INC
EINHdr · item D74-2305965
Principal addressHdr · item CLuling, TX
WebsiteHdr · item Jnone reported
Year of formationHdr · item L1988
State of legal domicileHdr · item MTX
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFOct 1991

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $468K of program spending, described in the organization's own filed words · FY2025.
01

Municipal golf course operation

$468Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$352K · 57%
Contributions & grants$224K · 36%
Other revenue$38K · 6%
Program service revenue57%$352K
Contributions & grants36%$224K
Other revenue6%$38K
— government grantsLn 1e$15K
Total revenueLn 12$614K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.07
Program services93%$468K
Management & general7%$37K
Total functional expensesLn 25$505K

Balance Sheet

Part X · end of year
CashLn 1$183K
Total assetsLn 16$359K
Total liabilitiesLn 26$76K
Total net assetsLn 32$284K
Months of cash on handcomputed4.3

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $183K · Operating expenses/yr $505K
4.3 months
Where the money goes
Program services
Program services $468K · Total expenses $505K
93%
Management & General
Management & general $37K · Total expenses $505K
7%
Fundraising
Fundraising $0 · Total expenses $505K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $105K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $224K · Total revenue $614K
36%
Government reliance
Government grants $15K · Total revenue $614K
3%
Earned-income share
Program service revenue $352K · Total revenue $614K
57%
Investment reliance
Investment income $0 · Total revenue $614K
0%
Program self-sufficiency
Program service revenue $352K · Total expenses $505K
70%
Growth & trend
Revenue growth (YoY)
This year $614K · Prior year $341K
+80%
Revenue CAGR
FY2020 $180K · FY2025 $614K
+28%
Net-asset trend (YoY)
End of year $284K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $614K · Expenses $505K
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $359K
—
Net-asset ratio
Net assets $284K · Total assets $359K
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $359K
0%
People & payroll
Highest Reported Total Compensation
Individual Justin Staton · Reported title Director · Highest reported compensation $0 · Total expenses $505K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $106K · Total expenses $505K
21%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%——
Overhead ratio 7%——
Revenue growth 80%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$185K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025$341K revenue · ⤓ 990 PDF
FY2024$266K revenue · ⤓ 990 PDF
FY2023$205K revenue · ⤓ 990 PDF
FY2022$187K revenue · ⤓ 990 PDF
FY2021$180K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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