Luling Golf Association INC

Not tax-deductible

Luling, TX501(c)(4)Since 1988 EIN 74-2305965Revenue $614K in FY2026Latest return filed May 26, 2026

On file with the IRSLuling, TXTax-exempt since Oct 1991

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $500 a year.

How does your 990 look to donors? Take the 10-Question Audit

Municipal Golf course operation

Form 990 Part I, line 1, FY2026. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 74-2305965) · Dispute this line
501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $39K a year · 13% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
93%
of spending
93% of spending went to programs.
Pt IX · Ln 25 · col B
4.3 mo
of spending, in cash
4.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $185K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$76K
21% of total assets
Liabilities are 21% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$614K
+80% vs prior year
Spent
$505K
To programs
93%
Net assets
$284K
By yearFY2021–FY2026
Revenue
$614K
FY2026▲ +80%
Tap a bar for its year
Revenue by fiscal year
FY2021$180K
FY2022$187K
FY2023$205K
FY2024$266K
FY2025$341K
FY2026$614K
Expenses
$505K
FY2026▲ +106%
Tap a bar for its year
Expenses by fiscal year
FY2021$152K
FY2022$178K
FY2023$213K
FY2024$264K
FY2025$245K
FY2026$505K
Net assets
$284K
FY2026▲ +62%
Tap a bar for its year
Net assets by fiscal year
FY2021$77K
FY2022$86K
FY2023$78K
FY2024$79K
FY2025$175K
FY2026$284K

From the FY2026 Form 990 (year ending March 2026) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Oct 1991.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $468K Management & general 7% · $37K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

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
See Luling Golf Association INC executive salaries →

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

Operates and maintains a municipal golf course for public enjoyment.

Questions for Luling Golf Association INC

Tap to ask. Luling Golf Association INC sees how many people are interested.

Your first name shows with your question. Luling Golf Association INC answers here, for everyone.

1 program · $468K · in their own filed words · FY2025
01

Municipal golf course operation

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 74-2305965) · Dispute this line
$468Kprogram expense

Funders

Who pays for it.

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

Grants

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

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$614K
Ln 12
Fees for servicesLn 2g$352K
Gifts and grantsLn 1h$224K
Other incomeLn 4–11$38K
Money outPt IX
$505K
Ln 25
Programscol B$468K
Managementcol C$37K
Owns and owesPt X
$284K
net assets · Ln 32
Cash and savingsLn 1–2$183K
Total assetsLn 16$359K
LiabilitiesLn 26$76K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$224K
Government grantsLn 1e$15K
Fundraising eventsLn 1c$23K
Fees for servicesLn 2g$352K
Other incomeLn 4–11$38K
Gains on assetsLn 7$0
Total revenueLn 12$614K
Assets in detailPt X, end of year
CashLn 1$183K
Cash and savings togetherLn 1–2$183K
Accounts receivableLn 4$3K
Inventories for sale or useLn 8$11K
Land, buildings, equipmentLn 10c$162K
Other assetsLn 15$220
Total assetsLn 16$359K
LiabilitiesLn 26$76K
Net assetsLn 32$284K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMarch
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 FY26End FY26
Cash and savingsLn 1–2$118K$183K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$85K$162K
Total assetsLn 16$215K$359K
LiabilitiesLn 26$40K$76K
Net assetsLn 32$175K$284K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$270$270
Grants to domestic individualsLn 2$2K$2K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$98K$78K$20K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$8K$7K$2K
Management feesLn 11a$24K$24K
Legal feesLn 11b$0
Accounting feesLn 11c$4K$3K$860
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$14K$11K$3K
Advertising and promotionLn 12$50$50
Office expensesLn 13$10K$2K$8K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$2K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$26K$26K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$293K$293K
All other expensesLn 24e$21K$18K$4K
Total functional expensesLn 25$505K$468K$37K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS May 26, 2026 $614K$505K$109K$284K 990 PDF
FY2025Filed with the IRS Jul 31, 2025 $341K$245K$95K$175K 990 PDF
FY2024Filed with the IRS May 30, 2024 $266K$264K$2K$79K 990 PDF
FY2023Filed with the IRS Jun 14, 2023 $205K$213K−$8K$78K 990 PDF
FY2022Filed with the IRS Jul 11, 2022 $187K$178K$9K$86K 990 PDF
FY2021Filed with the IRS Jul 6, 2021 $180K$152K$28K$77K 990 PDF

Schedules filed Part IV

D · Assets and endowments G · Fundraising O · Explanations
See the full FY2026 990
Part I · Summary $614,159 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $64,741$223,949
I-9 Program service revenuePrior year $238,830$352,137
I-10 Investment income$0
I-11 Other revenuePrior year $37,001$38,073
I-12 Total revenuePrior year $340,572$614,159
I-13 Grants and similar amounts paidPrior year $1,250$2,270
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $91,398$106,315
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $152,462$396,726
I-18 Total expensesPrior year $245,110$505,311
I-19 Revenue less expensesPrior year $95,462$108,848
Part VI · Governance 9 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $614,159 across 12 lines filed
Lines not itemized here account for $31,827 of total revenue; see the IRS return.
VIII-1c Fundraising events$22,708
VIII-1e Government grants$15,391
VIII-1f All other contributions, gifts and grants$185,850
VIII-1h Total contributions, gifts and grants$223,949
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $352,137$352,137
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $3,721$3,721
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,525$2,525
VIII-12 Total revenueRelated to mission $354,662 · Excluded from tax $35,548$614,159
Part IX · Statement of functional expenses $505,311 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $270$270
IX-2 Grants to domestic individualsPrograms $2,000$2,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $78,346 · Management $19,586$97,932
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,706 · Management $1,677$8,383
IX-11a Management feesPrograms $24,000$24,000
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $3,440 · Management $860$4,300
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $11,146 · Management $2,787$13,933
IX-12 Advertising and promotionPrograms $50$50
IX-13 Office expensesPrograms $2,081 · Management $8,325$10,406
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $1,755$1,755
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $26,247$26,247
IX-23 InsurancePrograms $2,337$2,337
IX-24 Other expenses (24a–d)Programs $292,531$292,531
IX-24e All other expensesPrograms $17,518 · Management $3,649$21,167
IX-25 Total functional expensesPrograms $468,427 · Management $36,884 · Fundraising $0$505,311
Part X · Balance sheet $359,342 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $118,424$183,060
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$3,200
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $6,873$10,640
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $85,073$162,222
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 assetsStart of year $4,167$220
X-16 Total assetsStart of year $214,537$359,342
X-17 Accounts payable and accrued expensesStart of year $2,870$4,287
X-19 Deferred revenueStart of year $20,750$14,550
X-23 Secured mortgages and notes payableStart of year $16,077$56,817
X-26 Total liabilitiesStart of year $39,697$75,654
X-29 Capital stock or trust principalStart of year $13,137$13,137
X-31 Retained earnings or endowmentStart of year $161,703$270,551
X-32 Total net assets or fund balancesStart of year $174,840$283,688
X-33 Total liabilities and net assetsStart of year $214,537$359,342
Part XI · Reconciliation of net assets $283,688 net assets at year end
XI-1 Total revenue$614,159
XI-2 Total expenses$505,311
XI-3 Revenue less expenses$108,848
XI-4 Net assets at start of year$174,840
XI-10 Net assets at end of year$283,688

Form 990 e-file FY2026 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.