Form 990 for tax year 2023
Filed by LOS FRESNOS EDUCATIONAL & RECREATIO N CLUB INC.
Totals
- Total revenue
- $339,891
- Total expenses
- $510,634
- Contributions and grants received
- $261,829
- Grants paid
- $0
- Program service revenue
- $75,235
- Investment income
- $743
- Other revenue
- $2,084
- Total assets, end of year
- $831,564
- Total liabilities, end of year
- $43,237
- Net assets or fund balances, end of year
- $788,327
- Program services expenses (Part IX)
- $438,032
- Management and general expenses
- $56,494
- Fundraising expenses
- $16,108
- Program service expenses (Part III)
- $438,032
Program services were 85.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$8,803
-
1c · Fundraising events
$2,084
-
1d · Related organizations
$3,643
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$247,299
-
1g · Noncash contributions included above
$0
-
2f · All other program service revenue
total $75,235 · related or exempt $75,235 · unrelated business $0 · excluded $0
-
3 · Investment income
total $743 · related or exempt $743 · unrelated business $0 · excluded $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$2,084
-
8a · Fundraising events: contributions included on line 1c
$2,084
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $2,084 · unrelated business $0 · excluded $2,084
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $13,812 · program services $13,812
-
5 · Compensation of officers, directors and key employees
total $73,174 · program services $60,107 · management and general $6,877 · fundraising $6,190
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $211,787 · program services $204,014 · management and general $7,773
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $7,297 · program services $5,910 · management and general $730 · fundraising $657
-
10 · Payroll taxes
total $21,799 · program services $20,204 · management and general $1,121 · fundraising $474
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $0 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $11,086 · program services $0 · management and general $11,086 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $1,398 · fundraising $1,398
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $0 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $370 · program services $370 · management and general $0 · fundraising $0
-
13 · Office expenses
total $1,532 · program services $0 · management and general $1,532 · fundraising $0
-
14 · Information technology
total $1,278 · program services $1,009 · management and general $269 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $8,850 · program services $8,850 · management and general $0 · fundraising $0
-
17 · Travel
total $0 · program services $0 · management and general $0 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $17,180 · program services $0 · management and general $17,180 · fundraising $0
-
20 · Interest
total $946 · program services $0 · management and general $946 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $2,249 · program services $2,249 · management and general $0 · fundraising $0
-
23 · Insurance
total $28,911 · program services $28,111 · management and general $800 · fundraising $0
-
24a · Other expenses: AWARDS & TROPHIES
total $9,051 · program services $9,051 · management and general $0 · fundraising $0
-
24b · Other expenses: FOOD PROGRAM
total $37,697 · program services $37,697 · management and general $0 · fundraising $0
-
24c · Other expenses: UNIFORMS & SHIRTS
total $10,762 · program services $10,762 · management and general $0 · fundraising $0
-
24d · Other expenses: SUPPLIES & EQUIPMENT
total $9,735 · program services $9,735 · management and general $0 · fundraising $0
-
24e · All other expenses
total $41,720 · program services $26,151 · management and general $8,180 · fundraising $7,389
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $394,442 · end of year $197,915
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $23,560
-
4 · Accounts receivable
beginning of year $6,570 · end of year $455
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $7,619 · end of year $11,508
-
10a · Land, buildings and equipment: cost or other basis
$883,040
-
10b · Land, buildings and equipment: accumulated depreciation
$308,843
-
10c · Land, buildings and equipment, net
beginning of year $554,329 · end of year $574,197
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year $23,931 · end of year $23,929
-
17 · Accounts payable and accrued expenses
beginning of year $6,140 · end of year $11,189
-
18 · Grants payable
end of year $0
-
19 · Deferred revenue
end of year $23,560
-
20 · Tax-exempt bond liabilities
end of year $0
-
21 · Escrow or custodial account liability
end of year $0
-
22 · Loans and payables to officers and key people
end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $10,000 · end of year $4,545
-
25 · Other liabilities
beginning of year $7,930 · end of year $3,943
-
27 · Net assets without donor restrictions
beginning of year $962,821 · end of year $788,327
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2023
Mission
The Organization's purpose is to provide guidance and promote the education, social health, vocational and character development of the young boys and girls, between the ages of five (5) years and eighteen (18) years of age, irrespective of race, color, creed or national origin; to receive, invest and disburse funds; and to hold property for the purpose of the Organization. The Organization is funded primarily from allocations from the United Way of southern Cameron County, membership dues, governmental and individual contributions and fund-raising activities. The following is a summary of the significant accounting reporting policies.
-
Prepared food for After School Program
Expenses $37,698 · Revenue $48,083
-
Provided activites for Summer Program
Expenses $3,227 · Revenue $17,223
-
Provided Basketball Program
Expenses $15,865 · Revenue $10,672
-
Various other programs & program support functions
Expenses $381,242
As filed on the 2023 return.
Listed in Part VII
-
Edward BarronEDWARD BARRON
EXECUTIVE DIRECTOR
- Total calculated
- $73,174
- From this org
- $73,174
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Sandra PenaSANDRA PENA
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Rene LopezRENE LOPEZ
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Daniel RodriguezDANIEL RODRIGUEZ
BOARD CHAIR ELECT
- Total calculated
- $0
- Hours/week
- 2
-
Juan RodriguezJUAN RODRIGUEZ
BOARD CHAIR
- Total calculated
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 27 February 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501199349302295
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