2024-03-27T14:56:12-05:00 2023-06-30 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-07-01 746000125 TEXAS MUNICIPAL LEAGUE TEXA 5122317400 1821 RUTHERFORD LANE 400 AUSTIN TX 78754 JOE FOSTER DEPUTY EXECUTIVE DIRECTOR 5122317400 2024-03-26 1 JOE FOSTER 999009999 1 TROY MARINE CPA P00187863 4147775500 2024-03-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOE FOSTER 1821 RUTHERFORD LANE 400 AUSTIN TX 78754 8261153 0 X WWW.TML.ORG X 1913 TX A VOLUNTARY NONPROFIT ASSOCIATION OF TEXAS CITIES ORGANIZED FOR THE PURPOSE OF SERVING THE NEEDS AND ADVANCING THE INTERESTS OF TEXAS CITIES. 52 52 39 53 174881 0 0 0 6628682 7635599 67038 140303 438936 485251 7134656 8261153 0 0 0 0 4134079 4494695 0 0 349252 2738795 3083099 6872874 7577794 261782 683359 8928481 9488759 6896596 7338338 2031885 2150421 X TO SERVICE THE NEEDS AND ADVOCATE THE INTERESTS OF ITS MEMBERS. 0 0 1874614 3348411 PROGRAM DEVELOPMENT: PLANS AND COORDINATES TRAINING AND DEVELOPMENT PROGRAMS FOR MEMBERS AND AFFILIATES INCLUDING ANNUAL WORKSHOPS FOR EXECUTIVES, CITY MANAGERS, PERSONNEL AND FINANCE OFFICERS. 1992478 2290141 MEMBER SERVICES: ASSISTS IN PLANNING MEETINGS FOR 15 REGIONS AND TML BOARD MEETINGS, HANDLES PHONE INQUIRIES FROM MEMBERS SEEKING INFORMATION OR ASSISTANCE, CONDUCTS MEMBERSHIP SATISFACTION SURVEY, AND PROVIDES OTHER MISCELLANEOUS MEMBER SERVICES. 944638 1822166 LEGISLATIVE SERVICES: COORDINATES LEGISLATIVE POLICES DETERMINED BY MEMBERSHIP, MONITORS LEGISLATIVE AND REGULATORY ACTIVITIES AFFECTING CITIES, PROVIDES FREQUENT NEWSLETTERS UPDATING MEMBERS OF SUCH ACTIVITIES. 1544924 LEGAL SERVICES: CONDUCTS LEGAL RESEARCH TO RESPOND TO MEMBER REQUESTS, COLLECTS AND DISTRIBUTES SAMPLE ORDINANCES UPON REQUEST, PREPARES MONTHLY COLUMN FOR MAGAZINE, SPEAKS AT VARIOUS SEMINARS, RESPONDS TO 800-900 CALLS FOR LEGAL ADVICE. 1544924 6356654 0 0 0 1 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 16 0 1 39 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 52 52 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 TX X JOE FOSTER 5122317400 1821 RUTHERFORD LANE 400 AUSTIN TX 78754 DAVID RUTLEDGE PRESIDENT 1.00 X X 0 0 0 TITO RODRIGUEZ PRESIDENT-ELECT 1.00 X 0 0 0 MARTHA CASTEX-TATUM IMMEDIATE PAST-PRESIDENT 1.00 X 0 0 0 HOLLY GRAY-MOORE PAST-PRESIDENT 1.00 X 0 0 0 MAY M DENNIS PAST-PRESIDENT 1.00 X 0 0 0 LEONARD REED PAST-PRESIDENT 1.00 X 0 0 0 HENRY WILSON PAST-PRESIDENT 1.00 X 0 0 0 TERRY HENLEY PAST-PRESIDENT 1.00 X 0 0 0 JIM ROSS DIRECTORS-AT-LARGE 1.00 X 0 0 0 KIRK WATSON DIRECTORS-AT-LARGE 1.00 X 0 0 0 PAULETTE M GUAJARDO DIRECTORS-AT-LARGE 1.00 X 0 0 0 ERIC JOHNSON DIRECTORS-AT-LARGE 1.00 X 0 0 0 JOE MOLINAR DIRECTORS-AT-LARGE 1.00 X 0 0 0 MATTIE PARKER DIRECTORS-AT-LARGE 1.00 X 0 0 0 SALLIE ALCORN DIRECTORS-AT-LARGE 1.00 X 0 0 0 RON NIRENBERG DIRECTORS-AT-LARGE 1.00 X 0 0 0 TOBE SHIELDS REGIONAL DIRECTOR 1.00 X 0 0 0 LATRELLE JOY REGIONAL DIRECTOR 1.00 X 0 0 0 JACK LADD REGIONAL DIRECTOR 1.00 X 0 0 0 DUSTIN MARIO FRATICELLI REGIONAL DIRECTOR 1.00 X 0 0 0 LYNN BEARD REGIONAL DIRECTOR 1.00 X 0 0 0 ALLISON HEYWARD REGIONAL DIRECTOR 1.00 X 0 0 0 JON MCKENZIE REGIONAL DIRECTOR 1.00 X 0 0 0 GEARY SMITH REGIONAL DIRECTOR 1.00 X 0 0 0 CHRISTINE DELISLE REGIONAL DIRECTOR 1.00 X 0 0 0 CATHY SKUROW REGIONAL DIRECTOR 1.00 X 0 0 0 DAVID SUAREZ REGIONAL DIRECTOR 1.00 X 0 0 0 GEORGE FULLER REGIONAL DIRECTOR 1.00 X 0 0 0 JOE ZIMMERMAN REGIONAL DIRECTOR 1.00 X 0 0 0 MERLYN HOLMES REGIONAL DIRECTOR 1.00 X 0 0 0 LARRY SPEARS JR REGIONAL DIRECTOR 1.00 X 0 0 0 ROLANDREA RUSSELL AFFILIATE DIRECTOR 1.00 X 0 0 0 MARISSA XIMENEZ AFFILIATE DIRECTOR 1.00 X 0 0 0 SELSO A MATA AFFILIATE DIRECTOR 1.00 X 0 0 0 CLIFFORD BLACKWELL AFFILIATE DIRECTOR 1.00 X 0 0 0 ANDREA BAREFIELD AFFILIATE DIRECTOR 1.00 X 0 0 0 SCOTT JOYCE AFFILIATE DIRECTOR 1.00 X 0 0 0 BEVERLY GAINES AFFILIATE DIRECTOR 1.00 X 0 0 0 BILL ALSUP AFFILIATE DIRECTOR 1.00 X 0 0 0 GREG SOWELL AFFILIATE DIRECTOR 1.00 X 0 0 0 JOSHUA MAIR AFFILIATE DIRECTOR 1.00 X 0 0 0 FRANK GARZA AFFILIATE DIRECTOR 1.00 X 0 0 0 STEVE WILLIAMS AFFILIATE DIRECTOR 1.00 X 0 0 0 JENNIFER BOZORGNIA AFFILIATE DIRECTOR 1.00 X 0 0 0 VICTOR CONLEY AFFILIATE DIRECTOR 1.00 X 0 0 0 ALICIA RICHARDSON AFFILIATE DIRECTOR 1.00 X 0 0 0 LISA NORRIS AFFILIATE DIRECTOR 1.00 X 0 0 0 LIBBY HOLTMANN AFFILIATE DIRECTOR 1.00 X 0 0 0 MICHAEL THANE AFFILIATE DIRECTOR 1.00 X 0 0 0 GENE ELLIS AFFILIATE DIRECTOR 1.00 X 0 0 0 TIMOTHY SLIFKA AFFILIATE DIRECTOR 1.00 X 0 0 0 MARY HEMENES AFFILIATE DIRECTOR 1.00 X 0 0 0 JEFFREY SNYDER EX-OFFICIO 1.00 X 0 0 0 BENNETT SANDLIN EXECUTIVE DIRECTOR 60.00 X 349061 0 63418 MONTY WYNN DIRECTOR OF LEGISTIVE 60.00 X 206392 0 52799 BILL LONGLEY GENERAL COUNSEL 60.00 X 193837 0 48788 EVELYN NJUGUNA DIRECTOR OF LEGAL 60.00 X 168957 0 45487 RACHAEL PITTS DEPUTY EXECUTIVE DIRECTOR 60.00 X 172260 0 40563 CHRIS CORRIGAN DIRECTOR OF COMMUNICATIONS 60.00 X 163925 0 44887 1254432 0 295942 7 0 1 0 JESSE ANCIRA 919 CONGRESS STE 710 AUSTIN TX 78701 LEGISTATIVE CONSULTING 120000 1 MEMBERSHIP DUES 900099 2333547 2333547 WORKSHOPS AND OTHER PR 611430 1931911 1931911 ADMINISTRATIVE SERVICE 561000 1671689 1671689 ANNUAL CONFERENCE 611430 1523571 1523571 ADVERTISING INCOME 541800 174881 174881 7635599 140303 140303 485251 485251 8261153 7460718 174881 625554 914295 724711 137761 51823 2754717 2183511 415066 156140 345175 273601 52009 19565 429858 340724 64769 24365 50650 40147 7632 2871 2513 2513 32967 32967 339367 339367 10250 10250 217737 194450 3384 19903 155534 117829 14139 23566 388497 280819 70653 37025 78407 70853 7554 723173 723173 50553 36766 9191 4596 18191 18191 PRIVATE SECTOR PROGRAM 477889 477889 WORKSHOPS 308915 308915 DUES AND PUBLICATIONS 184545 180827 3516 202 PUBLIC RELATIONS 41865 36143 5369 353 52696 26929 24478 1289 7577794 6356654 871888 349252 1121360 1339225 198536 170697 626889 679106 689379 653300 86631 36079 6895065 7043790 0 219862 8928481 9488759 1006694 451548 2837307 3035804 2118423 2129130 934172 1721856 6896596 7338338 X 2031885 2150421 2031885 2150421 8928481 9488759 X 683359 -564823 X 0 1 X 1 0 1 0 0 0 1 X 104162 85050 19112 390558 376274 14284 194659 191976 2683 36079 INTERGOVERNMENTAL RISK POOL 7043790 F 7043790 TMRS UNFUNDED LIABILITY 1498995 OPERATING LEASE LIABILITY 222861 1721856 X 7686080 -564823 -564823 8250903 10250 10250 8261153 7567544 0 7567544 10250 10250 7577794 PART IV, LINE 2B: THE ORGANIZATION IS ASSOCIATED WITH TWENTY-ONE AFFILIATED ENTITIES, WHICH ARE SEPARATE ORGANIZATIONS. TEN OF THESE AFFILIATES HAVE ENTERED INTO ADMINISTRATIVE SERVICE AGREEMENTS WITH THE ORGANIZATION, WHEREBY THE ORGANIZATION PROVIDES VARIOUS SERVICES, INCLUDING ACCOUNTING AND FINANCIAL MANAGEMENT. THE OPERATING CASH FOR THESE AFFILIATES IS MAINTAINED IN A POOLED INTEREST BEARING BANK ACCOUNT WITH THE ORGANIZATION; THEREFORE THE ORGANIZATION'S REPORTED CASH BALANCE INCLUDES THE FUNDS OF THESE AFFILIATES, WHICH ARE OFFSET BY AN EQUAL AMOUNT OF ESCROW LIABILITY. PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. HOWEVER, CERTAIN ACTIVITIES OF THE ORGANIZATION MAY BE CONSIDERED UNRELATED BUSINESS INCOME AND, THEREFORE, WILL BE SUBJECT TO TAXATION FOR FEDERAL INCOME TAX PURPOSES. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. DURING THE YEAR ENDED JUNE 30, 2023, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME RESULTING IN NO UNRELATED BUSINESS INCOME TAX BEING OWED. DURING THE YEAR ENDED JUNE 30, 2022, THE ORGANIZATION HAD UNRELATED BUSINESS INCOME OF APPROXIMATELY $14,000 RESULTING IN APPROXIMATELY $3,000 OF UNRELATED BUSINESS INCOME TAX OWED. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES GENERALLY FOR UP TO THREE OR FOUR YEARS FROM THE DATE OF THE FILING. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN FUNDED STATUS OF DEFINED BENEFIT PLAN -564,823. X 1 1 X 0 0 0 0 0 0 0 0 0 BENNETT SANDLIN EXECUTIVE DIRECTOR 349061 0 0 0 0 0 50502 0 12916 0 412479 0 0 0 MONTY WYNN DIRECTOR OF LEGISTIVE 206392 0 0 0 0 0 39283 0 13516 0 259191 0 0 0 BILL LONGLEY GENERAL COUNSEL 193837 0 0 0 0 0 35872 0 12916 0 242625 0 0 0 EVELYN NJUGUNA DIRECTOR OF LEGAL 168957 0 0 0 0 0 32571 0 12916 0 214444 0 0 0 RACHAEL PITTS DEPUTY EXECUTIVE DIRECTOR 172260 0 0 0 0 0 32460 0 8103 0 212823 0 0 0 CHRIS CORRIGAN DIRECTOR OF COMMUNICATIONS 163925 0 0 0 0 0 31731 0 13156 0 208812 0 0 0 FORM 990, PART V, LINE 13A TX FORM 990, PART VI, SECTION A, LINE 6 MEMBERS CONSIST OF 1) REGULAR MEMBERS: ANY CITY OR TOWN IN THE STATE OF TEXAS MAY, BY PROPER ACTION OF ITS GOVERNING BODY AND THE PAYMENT OF THE CURRENT MEMBER SERVICE FEES FROM ITS OWN MUNICIPAL FUNDS, BECOME AN ACTIVE MEMBER OF THE LEAGUE. 2)ASSOCIATE MEMBERS: INDIVIDUALS AND ORGANIZATIONS MAY BE GRANTED ASSOCIATE MEMBERSHIP BY THE EXECUTIVE DIRECTOR. ASSOCIATE MEMBERS MAY RECEIVE LEAGUE PUBLICATIONS AND ATTEND THE LEAGUE'S ANNUAL CONFERENCE. 3) HONORARY MEMBERS: ANY PERSON WHO HAS RENDERED CONSPICUOUS SERVICE FOR THE IMPROVEMENT OF MUNICIPAL GOVERNMENT MAY, BY VOTE OF THE BOARD OF DIRECTORS, BE GRANTED AN HONORARY MEMBERSHIP IN THE LEAGUE. ALL FORMER PRESIDENTS OF THE LEAGUE SHALL BE HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE ELECTED AS FOLLOWS: 1) REGIONAL DIRECTORS: ONE DIRECTOR TO BE ELECTED BY AND FROM EACH OF THE TML REGIONS' MEMBERS, PROVIDED THAT SUCH REGIONAL DIRECTOR SHALL IN EVERY CASE BE A MAYOR, COUNCILMEMBER, CITY COMMISSION MEMBER, ALDERMAN OR OTHER MEMBER OF AN ELECTED MUNICIPAL GOVERNING BODY. 2) AFFILIATE DIRECTORS: ONE DIRECTOR WHO IS A CITY OFFICIAL FROM A TML MEMBER CITY TO BE ELECTED BY THE MEMBERS OF TML MEMBER CITIES FROM EACH OF THE AFFILIATES OF THE LEAGUE. 3) DIRECTORS-AT-LARGE: ONE DIRECTOR-AT-LARGE TO BE DESIGNATED BY RESOLUTION OF THE GOVERNING BODY OF EACH TML MEMBER CITY FOR WHICH TOTAL POPULATION EXCEEDS 200,000 ON OR BEFORE OCTOBER 1, 1986, OR 300,000 THEREAFTER. FORM 990, PART VI, SECTION A, LINE 7B THE CONSTITUTION MAY BE AMENDED AT ANY ANNUAL CONFERENCE OF THE LEAGUE BY A TWO-THIRDS VOTE, PROVIDED THE PROPOSED AMENDMENT SHALL HAVE FIRST BEEN PREPARED IN WRITING AND SUBMITTED TO THE BOARD OF DIRECTORS ON OR BEFORE THE FIRST DAY OF THE ANNUAL CONFERENCE. SUCH AMENDMENT SHALL GO INTO EFFECT IMMEDIATELY UPON ADOPTION OR AS OTHWERWISE STIPULATED. IF, WITHIN SIXTY DAYS AFTER THE ADOPTION OF ANY AMENDMENT, ONE-THIRD OR MORE OF THE MEMBER CITIES PROTEST IN WRITING TO THE BOARD OF DIRECTORS AGAINST SUCH AMENDMENT, IT SHALL AUTOMATICALLY BE SUSPENDED UNTIL THE NEXT ANNUAL CONFERENCE, WHEN IT MAY BE TAKEN UP AGAIN FOR RECONSIDERATION AND VOTE AS IN THE FIRST INSTANCE. FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY AND ANY MEETINGS OR DECISIONS MADE BY THE EXECUTIVE COMMITTEE ARE MAINTAINED FOR THE ORGANIZATION'S RECORDS. THERE WERE NO ACTIONS OR DECISIONS MADE BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE GOVERNING BODY DURING THE CURRENT FISCAL YEAR; THEREFORE THERE IS NO DOCUMENTATION OF SUCH MEETINGS OR ACTIONS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE TAX RETURNS, THE ORGANIZATION'S FORM 990, FORM 990-T AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED FOR REVIEW AND APPROVAL TO MANAGEMENT, THE EXECUTIVE DIRECTOR, AND THE BUDGET AND AUDIT COMMITTEE, WHICH IS COMPRISED OF FOUR BOARD MEMEBERS AND THE PRESIDENT-ELECT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PROVIDES THE CONFLICT OF INTEREST POLICY TO EMPLOYEES, IN THE EMPLOYEE HANDBOOK, AND BOARD MEMBERS, IN THE HANDOUTS PRESENTED DURING THE NEW BOARD MEMBER ORIENTATION MEETINGS. THE ORGANIZATION MONITORS COMPLIANCE WITH THE POLICY ON AN ON-GOING BASIS BY DISCUSSING SIGNIFICANT PROPOSED TRANSACTIONS, AGREEMENTS, OR RELATIONSHIPS WITH THOSE PARTIES WITHIN THE ORGANIZATION INVOLVED ON BEHALF OF TML IN THEIR RESPECTIVE PROFESSIONAL CAPACITIES. FAILURE TO DISCLOSE ANY CONFLICT OF INTEREST IS A VIOLATION OF THE STATED POLICY AND THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS WOULD DETERMINE CONSEQUENCES FOR THE AFFECTED PARTY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE DURING THE FIRST BOARD MEETING OF EACH CALENDAR YEAR, SHALL REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND COMMUNICATE THE RESULTS OF THAT PERFORMANCE REVIEW TO THE FULL BOARD OF DIRECTORS AND TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR SHALL BE PAID A SALARY TO BE FIXED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, WHICH ARE AVAILABLE TO THE PUBLIC, ARE LOCATED ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY IS NOT ON THE ORGANIZATION'S WEBSITE BUT CAN BE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENTS ARE NOT CURRENTLY AVAILABLE TO THE PUBLIC SINCE ALL RELEVENT FINANCIAL INFORMATION FROM THE AUDITED FINANCIAL STATEMENTS IS PRESENTED IN THE 990 AND 990-T, WHICH ARE BOTH AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN FUNDED STATUS OF DEFINED BENEFIT PLAN -564,823. BUILDING OFFICIALS ASSOCIATION OF TEXAS 1821 RUTHERFORD LANE SUITE 400 AUSTIN TX 78754 742502126 ENHANCE PROFESSIONALISM AND ADVANCE THE STANDARDS OF THE BUILDING INDUSTRY TX 501(C)(6) N/A 0 TEXAS MUNICIPAL HUMAN RESOURCES ASSOCIATION 1821 RUTHERFORD LANE SUITE 400 AUSTIN TX 78754 742501995 PROMOTE EXCELLENCE IN PERSONNEL AND HUMAN RESOURCE ADMNISTRATION IN TEXAS TX 501(C)(6) N/A 0 TEXAS CITY MANAGEMENT ASSOCIATION 1821 RUTHERFORD LANE SUITE 400 AUSTIN TX 78754 746053951 PROMOTE PROFICIENCY OF CITY MANAGERS AND OTHER URBAN ADMINISTRATORS IN TX. TX 501(C)(6) N/A 0 GOVERNMENT FINANCE OFFICE ASSOCIATION OF TEXAS 1821 RUTHERFORD LANE SUITE 400 AUSTIN TX 78754 752178717 PROVIDE MEMBERS INFORMATION RELATED TO GOVERNMENT ACCOUNTING AND FINANCE TX 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 TEXAS CITY MANAGEMENT ASSOCIATION N 95879 CASH RECEIVED TEXAS CITY MANAGEMENT ASSOCIATION O 38566 CASH RECEIVED GOVERNMENT FINANCE OFFICERS ASSOCIATION OF TEXAS N 130988 CASH RECEIVED GOVERNMENT FINANCE OFFICERS ASSOCIATION OF TEXAS O 3021 CASH RECEIVED