Lone Star Conference

Tax-deductible

Richardson, TX501(c)(3)Since 1931EducationEIN 75-2575961

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The mission of the Lone Star Conference is to foster student participation and success among member institutions in NCAA division II intercollegiate athletics as an integral part of each institution's total educational program. IT shall pursue student-athlete development with the highest regard to the principles of academic excellence, sportsmanship, ethical conduct, resourcefulness, community service, gender equity, and diversity.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Run by 31 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
4 of 5
filings with a surplus
Average surplus $86K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 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
$168K
to officers and key staff · 9% of spending
Top officer’s pay higher than 73% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $454K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$145K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
+16% vs prior year
Spent
$1.9M
To programs
89%
Net assets
$636K
By yearFY2020–FY2024
Revenue
$2.0M
FY2024▲ +16%
Revenue by fiscal year
FY2020$988K
FY2021$975K
FY2022$1.0M
FY2023$1.1M
FY2024$1.7M
FY2024$2.0M
Expenses
$1.9M
FY2024▲ +8%
Expenses by fiscal year
FY2020$892K
FY2021$821K
FY2022$1.0M
FY2023$944K
FY2024$1.8M
FY2024$1.9M
Net assets
$636K
FY2024▲ +16%
Net assets by fiscal year
FY2020$226K
FY2021$380K
FY2022$402K
FY2023$588K
FY2024$546K
FY2024$636K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1995.

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% · $1.7M Management & general 11% · $209K

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

18 people listed on the 990; $168K paid to officers and key staff.

Part VII, Section A · reportable compensation
Commissioner
$168,400Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Second Vice Chair
$0Pt VII · Sec A
Third Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jay Poerner’s $168K as Commissioner is at the 73rd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Jay Poerner$168,400$159,700$144,300$131,863$129,150$125,050

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.

See Lone Star Conference executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes student athlete success and development in NCAA Division II intercollegiate athletics.

Provided by the organization

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1 program · $1.7M · in their own filed words · FY2024
01

Coordinate and conduct meetings of presidents, faculty reps, athletic directors and coaches work with directors of admission, financial aid, and registration. Assignment of game officials in football, basketball, volleyball, baseball and softball for member institutions. Schedule conference games for conference championships.

$1.7Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$454K
Grants paid · 6 grants · $544K · 2019–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$454K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.7M
Managementcol C$209K
Owns and owesPt X
$636K
net assets · Ln 32
Cash and savingsLn 1–2$490K
Total assetsLn 16$781K
LiabilitiesLn 26$145K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$454K
Fees for servicesLn 2g$1.5M
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$490K
Cash and savings togetherLn 1–2$490K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$24K
Total assetsLn 16$781K
LiabilitiesLn 26$145K
Net assetsLn 32$636K
OperationsPt I, VI
EmployeesI 54
VolunteersI 631
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$409K$490K
Land, buildings, equipmentLn 10c$2K$1K
Total assetsLn 16$605K$781K
LiabilitiesLn 26$59K$145K
Net assetsLn 32$546K$636K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$116K$116K
Pay of current officers, directors and key staffLn 5$192K$154K$38K
Other salaries and wagesLn 7$205K$164K$41K
Pension plan contributionsLn 8$17K$14K$3K
Other employee benefitsLn 9$34K$27K$7K
Payroll taxesLn 10$28K$22K$6K
Legal feesLn 11b$385$385
Accounting feesLn 11c$37K$37K
Other fees for servicesLn 11g$8K$3K$5K
Advertising and promotionLn 12$25K$10K$15K
Office expensesLn 13$37K$25K$12K
Information technologyLn 14$29K$15K$15K
OccupancyLn 16$16K$13K$3K
TravelLn 17$19K$19K
Conferences, conventions and meetingsLn 19$24K$24K
Depreciation, depletion and amortizationLn 22$439$439
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$1.1M$1.1M
Total functional expensesLn 25$1.9M$1.7M$209K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.7M$1.8M−$42K$546K 990 PDF
FY2023 $1.1M$944K$186K$588K 990 PDF
FY2022 $1.0M$1.0M$35K$402K 990 PDF
FY2021 $975K$821K$154K$380K 990 PDF
FY2020 $988K$892K$96K$226K 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 FY2024 990 (5 parts)
Part I · Summary $1,996,102 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $425,439$454,346
I-9 Program service revenuePrior year $1,286,700$1,541,756
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $11,656$0
I-12 Total revenuePrior year $1,723,795$1,996,102
I-13 Grants and similar amounts paidPrior year $97,748$116,226
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $478,942$476,971
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,189,089$1,313,315
I-18 Total expensesPrior year $1,765,779$1,906,512
I-19 Revenue less expensesPrior year −$41,984$89,590
Part VIII · Statement of revenue $1,996,102 across 4 lines filed
VIII-1f All other contributions, gifts and grants$454,346
VIII-1h Total contributions, gifts and grants$454,346
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,541,756$1,541,756
VIII-12 Total revenueRelated to mission $1,541,756 · Unrelated business $0 · Excluded from tax $0$1,996,102
Part IX · Statement of functional expenses $1,906,512 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $116,226$116,226
IX-5 Pay of current officers, directors and key staffPrograms $153,994 · Management $38,498$192,492
IX-7 Other salaries and wagesPrograms $164,379 · Management $41,095$205,474
IX-8 Pension plan contributionsPrograms $13,728 · Management $3,432$17,160
IX-9 Other employee benefitsPrograms $27,124 · Management $6,781$33,905
IX-10 Payroll taxesPrograms $22,352 · Management $5,588$27,940
IX-11b Legal feesManagement $385$385
IX-11c Accounting feesManagement $37,237$37,237
IX-11g Other fees for servicesPrograms $2,752 · Management $4,775$7,527
IX-12 Advertising and promotionPrograms $10,143 · Management $14,587$24,730
IX-13 Office expensesPrograms $25,284 · Management $11,501$36,785
IX-14 Information technologyPrograms $14,742 · Management $14,710$29,452
IX-16 OccupancyPrograms $13,147 · Management $3,287$16,434
IX-17 TravelPrograms $18,925$18,925
IX-19 Conferences, conventions and meetingsPrograms $24,120$24,120
IX-22 Depreciation, depletion and amortizationManagement $439$439
IX-23 InsuranceManagement $26,660$26,660
IX-24 Other expenses (24a–d)Programs $1,090,621$1,090,621
IX-25 Total functional expensesPrograms $1,697,537 · Management $208,975 · Fundraising $0$1,906,512
Part X · Balance sheet $780,777 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $408,898$489,544
X-4 Accounts receivableStart of year $147,217$263,660
X-9 Prepaid expenses and deferred chargesStart of year $8,470$2,262
X-10c Land, buildings and equipment, netStart of year $1,610$1,171
X-15 Other assetsStart of year $38,940$24,140
X-16 Total assetsStart of year $605,135$780,777
X-17 Accounts payable and accrued expensesStart of year $6,545$23,153
X-19 Deferred revenueStart of year $14,833$98,897
X-25 Other liabilitiesStart of year $37,298$22,678
X-26 Total liabilitiesStart of year $58,676$144,728
X-27 Net assets without donor restrictionsStart of year $546,459$636,049
X-32 Total net assets or fund balancesStart of year $546,459$636,049
X-33 Total liabilities and net assetsStart of year $605,135$780,777
Part XI · Reconciliation of net assets $636,049 net assets at year end
XI-1 Total revenue$1,996,102
XI-2 Total expenses$1,906,512
XI-3 Revenue less expenses$89,590
XI-4 Net assets at start of year$546,459
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$636,049

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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