COUNTY TREASURERS ASSOCIATION OF TEXAS: Form 990EZ, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- COUNTY TREASURERS ASSOCIATION OF TEXAS (EIN 74-2840900)
- Tax period
- 2019-10-01 to 2020-09-30
- Filed
- 2021-08-02
- IRS object ID
- 202122149349200107
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-08-02T08:48:00-05:00 | ReturnTs |
| Tax Period End | 2020-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 741130599 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATTILLO BROWN & HILL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 20725 | AddressLine1Txt |
| City | WACO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 767020725 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2019-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742840900 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNTY TREASURERS' ASSOCIATION OF TEXAS | BusinessNameLine1Txt |
| Business Name Line2 | C/O PRISCILLA CANTU | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 3615958535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX C | AddressLine1Txt |
| City | KINGSVILLE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 783641605 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PRISCILLA CANTU | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 3615958535 | PhoneNum |
| Signature | 2021-07-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHARON M HERWALD CPA | PreparerPersonNm |
| PTIN | P00079864 | PTIN |
| Phone | 2547724901 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | WWW.CTATX.ORG | WebsiteAddressTxt |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $111,786 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $26,450 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $39,050 | ProgramServiceRevenueAmt |
| Membership Dues | $40,450 | MembershipDuesAmt |
| Investment Income | $4,901 | InvestmentIncomeAmt |
| Fundraising Gross Income | $904 | FundraisingGrossIncomeAmt |
| Special Events Net Income Loss | $904 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $20 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,300 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | -$1,280 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $11 | OtherRevenueTotalAmt |
| Total Revenue | $110,486 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $3,000 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $72,323 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $412 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $11 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $35,036 | OtherExpensesTotalAmt |
| Total Expenses | $110,782 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$296 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $291,313 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $291,017 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,731 | BOYAmt |
| EOY | $87,534 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,433 | BOYAmt |
| EOY | $203,483 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,164 | BOYAmt |
| EOY | $291,017 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,851 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,313 | BOYAmt |
| EOY | $291,017 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO PROVIDE CONTINUING EDUCATION FOR COUNTY TREASURERS OF TEXAS. AS TEXAS COUNTY TREASURERS, WE ADHERE TO THE HIGHEST STANDARDS AND PRINCIPLES WHICH PRODUCE THE MOST BENEFICIAL CONSEQUENCES TO THOSE WHOM WE SERVE. WE ADHERE TO THE DICTATES STATED IN OUR OATH OF OFFICE TO PRESERVE, PROTECT, AND DEFEND THE CONSTITUTION AND LAWS OF THE UNITED STATES AND THE STATE OF TEXAS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| CONTINUING EDUCATION: THE COUNTY TREASURERS' ASSOCIATION OF TEXAS PROVIDES ONGOING PROGRAMS FOR THE CONTINUING EDUCATION FOR THE COUNTY TREASURERS OF THE 254 COUNTIES IN THE STATE OF TEXAS. THE 48TH ANNUAL SEMINAR ORIGINALLY SCHEDULED TO BE HELD IN SAN MARCOS IN APRIL 2020 WAS CANCELED DUE TO COVID. THE 71ST ANNUAL CONFERENCE WAS HELD VIRTUALLY ON SEPTEMBER 21-24, 2020, AND WAS ATTENDED BY APPROXIMATELY 260 PEOPLE. | $0 | $25,331 |
| SCHOLARSHIPS: THE COUNTY TREASURERS' ASSOCIATION OF TEXAS PROVIDES SCHOLARSHIPS FOR HIGH SCHOOL GRADUATES AND SCHOLARSHIPS FOR COUNTY TREASURERS TO ATTEND THE TEXAS ASSOCIATION OF COUNTIES LEADERSHIP CLASS. THE AMOUNT AND NUMBER OF SCHOLARSHIPS VARY DEPENDING ON THE AVAILABILTY OF FUNDS. FOR THE YEAR ENDING 9/30/2020, THREE $1,000 SCHOLARSHIPS WERE AWARDED TO HIGH SCHOOL SENIORS. | $0 | $3,000 |
| BI-ANNUAL NEW TREASURERS' SEMINAR: PROVIDES INSTRUCTION FOR NEWLY ELECTED COUNTY TREASURERS AND IS HELD IN EVEN NUMBERED YEARS. THE LATEST SEMINAR WAS HELD IN DALLAS, TX ON DECEMBER 11-13, 2018, WAS ATTENDED BY 76 PEOPLE. THE NEXT SEMINAR IS SCHEDULED FOR DECEMBER 2020 IN ABILENE. | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $28,331 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JAN HARTL | ||||
| PAST PRESIDENT | 8.00 | $0 | $0 | $0 |
| TRACY SOLDAN | ||||
| PRESIDENT | 8.00 | $0 | $0 | $0 |
| MITZI BAKER | ||||
| PRESIDENT-ELECT | 4.00 | $0 | $0 | $0 |
| DONNA EARLY | ||||
| FIRST VICE PRESIDENT | 2.00 | $0 | $0 | $0 |
| JENNIFER HENDERSON | ||||
| SECOND VICE PRESIDENT | 4.00 | $0 | $0 | $0 |
| KARRIE CROWNOVER | ||||
| SECRETARY | 4.00 | $0 | $0 | $0 |
| GAYLA HAWKINS | ||||
| TREASURER | 8.00 | $0 | $0 | $0 |
| RENEE COUCH | ||||
| PARLIAMENTARIAN | 1.00 | $0 | $0 | $0 |
| BRITNEY RICHEY | ||||
| HISTORIAN | 2.00 | $0 | $0 | $0 |
| TERESA KASSELL | ||||
| TREASURY NOTES EDITOR | 2.00 | $0 | $0 | $0 |
| DIANNA SPIEKER | ||||
| RESEARCH LIAISON | 1.00 | $0 | $0 | $0 |
| CINDY YEATTS BROWN | ||||
| TAC REPRESENTATIVE | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | Yes (1) | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $68,500 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PRISCILLA CANTU | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 E KLEBERG AVE | AddressLine1Txt |
| City | KINGSVILLE | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3615958535 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME | DESCRIPTION: INTEREST INCOME. AMOUNT: 4,901. |
| FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY | INCOME: GROSS RECEIPTS: 20. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 1,300. GROSS PROFIT: -1,280. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 1,300. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 1,300. |
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: REIMBURSEMENTS. AMOUNT: 11. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: SLADE BUSBY. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 09/30/20. AMOUNT GIVEN: 1,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: JAYCEE COLEMAN. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 09/30/20. AMOUNT GIVEN: 1,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: JACI DANIEL. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: 09/30/20. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 3,000. |
| FORM 990-EZ, PART I, LINE 14 | DESCRIPTION: DEPRECIATION. AMOUNT: 412. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: AWARDS/GIFTS. AMOUNT: 2,035. DESCRIPTION: BANK CHARGES. AMOUNT: 445. DESCRIPTION: CONFERENCE EXPENSE. AMOUNT: 25,331. DESCRIPTION: MISCELLANEOUS. AMOUNT: 216. DESCRIPTION: TRAVEL. AMOUNT: 7,009. TOTAL TO FORM 990-EZ, LINE 16: 35,036. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: OPERATING FUND INVESTMENTS. BEG. OF YEAR AMOUNT: 131,168. END OF YEAR AMOUNT: 135,101. DESCRIPTION: SCHOLARSHIP FUND INVESTMENTS. BEG. OF YEAR AMOUNT: 32,478. END OF YEAR AMOUNT: 33,446. DESCRIPTION: RECEIVABLE FROM TAC. BEG. OF YEAR AMOUNT: 32,745. END OF YEAR AMOUNT: 33,306. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 2,042. END OF YEAR AMOUNT: 1,630. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: PAYABLE TO TAC. BEG. OF YEAR AMOUNT: 5,851. END OF YEAR AMOUNT: 0. |
| FORM 990-EZ, PART V, LINE 34 | CONSISTENT USE OF ASSOCIATION, "SPRING EDUCATION SEMINAR", AND "FALL ANNUAL CONFERENCE". ALSO, OUR ANNUAL BUSINESS MEETING TAKES PLACE AT THE FALL ANNUAL CONFERENCE. PRESIDENT-ELECT HAS A HYPHEN, OTHER TITLES SUCH AS VICE PRESIDENT DO NOT. ARTICLE III, SECTION 5: TAC PREPARES ANNUAL MEMBERSHIP DUES, AND COLLECTS THEM. THEN THEY DISBURSE TO THE TREASURER AND GIVE A REPORT SO THE TREASURER CAN REPORT TO ASSOCIATION AT SPRING EDUCATION SEMINAR AND FALL ANNUAL CONFERENCE. ARTICLE III, SECTION 6: SECRETARY DOESN'T PROVIDE LIST TO TREASURER (THIS IS ALSO DONE BY TAC). ARTICLE III, SECTION 7: ADDED LANGUAGE SPELLING OUT DUTIES OF IMMEDIATE PAST PRESIDENT. (THIS WAS DONE AT THE REQUEST OF THE EXECUTIVE BOARD.) ARTICLE VI, SECTION 5: REMOVE LANGUAGE STATING THAT THE NOMINEE "SHALL NOT BE A PAST PRESIDENT OF THE ASSOCIATION". (PAST PRESIDENT'S COMMITTEE AGREED THAT SERVICE AS PRESIDENT OF THE ASSOCIATION SHOULD NOT PREVENT SERVICE AS FUTURE SECTOR DIRECTOR.) ARTICLE IX, SECTION 4, A. ADD THE ADDITIONAL LANGUAGE FROM THE CHANGE TO LGC 83.003 FROM 2015. ARTICLE IX, "CONTINUING EDUCATION" - REVISIONS TO ADDRESS THE FACT THAT VIRTUAL/ONLINE COURSES ARE ALLOWED WITH PRE-APPROVAL. SECTION 5. "PERSONAL" ATTENDANCE TO BE REPLACED BY "VERIFIED" TO TAKE INTO CONSIDERATION THAT WE WILL BE OFFERING ONLINE COURSES THIS YEAR TO COMPLETE THE 20 HOURS AVAILABLE TO OUR ASSOCIATION. ARTICLE XIII: REMOVE LANGUAGE STATING THAT IF THE ASSOCIATION IS DISSOLVED, THE ASSETS WILL TRANSFER TO THE STATE OF TEXAS. (RECOMMENDED BY THE PAST PRESIDENT'S COMMITTEE, AND IN CONJUNCTION WITH THE RECOMMENDATION OF PRESIDENT SOLDAN.) THIS WILL CLARIFY THAT IF THE ASSOCIATION IS DISSOLVED, THE ASSETS WILL GO TO A NON-PROFIT. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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