2024-06-26T17:12:37-05:00 2023-08-31 420714325 RSM US LLP 19026 RIDGEWOOD PKWY STE 400 SAN ANTONIO TX 78259 990 2022-09-01 760018876 TEXAS MUNICIPAL COURTS ASSOCIATION TEXA 8304012327 PO BOX 2045 SEGUIN TX 78156 LANDRA SOLANSKY TREASURER 8304012327 2024-06-26 1 LANDRA SOLANSKY 999009999 0 REBECCA A RODRIGUEZ P01073764 2108286281 2024-06-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LANDRA SOLANSKY PO BOX 2045 SEGUIN TX 78156 274984 0 X WWW.TXMCA.COM X 1974 TX THE TEXAS MUNICIPAL COURTS ASSOCIATION (TMCA) WAS ORGANIZED TO PROVIDE ASSISTANCE, TRAINING, AND SUPPORT FOR MUNICIPAL COURT PERSONNEL TO IMPROVE THE FAIR AND IMPARTIAL ADMINISTRATION OF JUSTICE IN THE MUNICIPAL COURTS. 17 16 0 17 0 0 0 0 138117 96033 14187 16951 167100 162000 319404 274984 0 0 0 0 3500 12880 0 0 0 303843 266592 307343 279472 12061 -4488 1621678 1559267 609129 523711 1012549 1035556 THE TEXAS MUNICIPAL COURTS ASSOCIATION (TMCA) WAS ORGANIZED TO PROVIDE ASSISTANCE, TRAINING, AND SUPPORT FOR MUNICIPAL COURT PERSONNEL TO IMPROVE THE FAIR AND IMPARTIAL ADMINISTRATION OF JUSTICE IN THE MUNICIPAL COURTS. 0 0 214506 258033 THE ORGANIZATION PROVIDES ASSISTANCE, TRAINING, AND SUPPORT TO JUDGES AND COURT PERSONNEL OF MUNICIPAL COURTS AND EFFECTIVELY PARTICIPATES IN IMPROVING THE STATE'S CRIMINAL JUSTICE SYSTEM. 214506 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 X 17 16 1 0 1 0 1 1 1 1 1 0 0 0 1 1 1 0 1 0 0 0 X LANDRA SOLANSKY 8304012327 PO BOX 2045 SEGUIN TX 78156 GARY ELLSWORTH PRESIDENT (THRU 8/31/2023) 2.00 2.00 X X 0 0 0 BRIAN HOLMAN PRESIDENT-ELECT (THRU 8/31/2023) 1.00 2.00 X X 0 0 0 BONNIE TOWNSEND FIRST VICE-PRESIDENT (THRU 8/31/2023) 4.00 1.00 X X 0 0 0 JAMES DANNY RODGERS SECOND VICE-PRESIDENT 1.00 1.00 X X 0 0 0 LANDRA SOLANSKY TREASURER 5.00 10.00 X X 1000 0 0 HILDA CUTHBERTSON SECRETARY 2.00 1.00 X X 0 0 0 JANET BLACKLOCK MATTHEWS REGION I DIRECTOR (THRU 8/31/2023) 1.00 0.50 X 0 0 0 THERESA EVANS REGION II DIRECTOR 1.00 0.50 X 0 0 0 ASHLEY MCSWAIN REGION III DIRECTOR (THRU 8/31/2023) 1.00 0.50 X 0 0 0 APRIL EARLY REGION IV DIRECTOR 1.00 0.50 X 0 0 0 TIM MEEK REGION V DIRECTOR (THRU 8/31/2023) 1.00 0.50 X 0 0 0 SHERRY STATMAN REGION VI DIRECTOR 1.00 0.50 X 0 0 0 EDWARD SPILLANE REGION VII DIRECTOR (THRU 8/31/2023) 1.00 0.50 X 0 0 0 GARY SCOTT REGION VIII DIRECTOR 1.00 0.50 X 0 0 0 JULIE ESCALANTE REGION IX DIRECTOR (THRU 8/31/2023) 1.00 0.50 X 0 0 0 HENRIE MORALES REGION X DIRECTOR 1.00 0.50 X 0 0 0 MICHAEL ACUNA IMMEDIATE PAST PRESIDENT (THRU 8/31/2023) 1.00 0.50 X X 0 0 0 1000 0 0 0 0 0 0 0 MEMBERSHIP DUES 611430 44450 44450 ANNUAL MEETING 611430 30340 30340 CLE AND OTHER FEES 611430 21243 21243 96033 16951 16951 162000 0 162000 162000 162000 274984 258033 0 16951 2750 2750 10130 10130 9726 9726 35411 35411 11283 11283 2178 2178 6128 484 5644 78205 78205 2550 612 1938 42219 14593 27626 21603 21603 38330 38330 8749 8749 MEMBERSHIP 9254 9254 MISCELLANEOUS 586 586 MCLE 370 370 279472 214506 64966 0 0 375 406389 323465 1501966 431171 1049675 1070795 165614 164632 1621678 1559267 -380 715 609509 522651 0 345 609129 523711 X 0 0 0 0 1012549 1035556 1012549 1035556 1621678 1559267 -4488 27495 0 X X 0 1 X 1 0 0 0 0 44450 35411 35411 16402 19009 PART I-A, LINE 1: THE ORGANIZATION MAINTAINS A PERMANENT LEGISLATIVE LIAISON AND ENGAGES IN PROCEEDINGS OF THE STATE AND NATIONAL LEGISLATURES AND THEIR COMMITTEES, AND OTHER STATE AND FEDERAL AGENCIES ON MATTERS AFFECTING THE INTERESTS OF OUR MEMBERS, AND TESTIFIES WHENEVER APPICABLE IN SUPPORT OF THESE INTERESTS. 1462380 398542 1063838 39586 32629 6957 1070795 DUE TO TMCEC 345 345 X PART X, LINE 2: TEXAS MUNICIPAL COURTS ASSOCIATION AND TEXAS MUNICIPAL COURTS EDUCATION CENTER ARE EXEMPT FROM FEDERAL INCOME TAX ON THEIR OPERATING INCOME UNDER SECTIONS 501(C)(4) AND 501(C)(3) OF THE INTERNAL REVENUE CODE, RESPECTIVELY, EXCEPT TO THE EXTENT OF UNRELATED BUSINESS INCOME, IF ANY. THE MOST SIGNIFICANT TAX POSITIONS OF TMCA AND TMCEC ARE THEIR ASSERTIONS THAT THEY ARE EXEMPT FROM INCOME TAXES AND THEIR DETERMINATIONS OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). MANAGEMENT HAS DETERMINED THAT TMCA AND TMCEC HAD NO ACTIVITIES SUBJECT TO UBIT DURING THE FISCAL YEAR ENDED AUGUST 31, 2023. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. TMCA AND TMCEC ARE BOTH REQUIRED TO FILE FORM 990 (RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX), WHICH IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) UP TO THREE YEARS FROM THE LATER OF THE ORIGINAL DUE DATE OF THE TAX RETURN OR THE DATE THE TAX RETURN WAS FILED. THE FORMS 990 FOR THE FISCAL YEARS ENDED AUGUST 31, 2022, 2021, AND 2020 ARE OPEN TO EXAMINATION BY THE IRS AS OF AUGUST 31, 2023. FORM 990, PART VI, SECTION A, LINE 2 THE TMCA BOARD OF DIRECTORS ALSO SERVES AS THE TEXAS MUNICIPAL COURTS EDUCATION CENTER (TMCEC) BOARD OF DIRECTORS. EVEN THOUGH THE BOARDS OF DIRECTORS FOR BOTH TMCA AND TMCEC ARE COMPRISED OF THE SAME PEOPLE AND BOTH ORGANIZATIONS SHARE SOME COMMON PURPOSES, EVERY BOARD MEMBER IS MINDFUL WHERE EACH ENTITIES FUNCTIONS NEEDS TO BE ISOLATED FROM THE OTHER TO COMPLY WITH THE TMCEC GRANT CONDITIONS. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE REVISED: * TO ALLOW CORPORATIONS WITH SIMILAR BUSINESS INTERESTS TO JOIN THE ASSOCIATION AS A CORPORATE MEMBER * TO ALLOW THE PRESIDENT OF THE BOARD OR THE CHAIR OF A COMMITTEE TO CONDUCT MEETINGS IN A LESS-FORMAL MANNER * TO ALLOW THE PRESIDENT OF THE ASSOCIATION TO EXCUSE, WITH GOOD CAUSE, AN ABSENCE OF A BOARD MEMBER FROM A TMCA BOARD MEETING * TO CREATE A STANDING COMMITTEE ENTITLED "BUILDING COMMITTEE AND TO CLARIFY CERTAIN VOTING REQUIREMENTS FOR EACH STANDING COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN TMCA IS OPEN TO ALL MUNICIPAL JUDGES, COURT CLERKS, DEPUTY CLERKS, PROSECUTORS, AND ALL OTHER COURT STAFF. TMCA BELIEVES THAT A STRONG MEMBERSHIP IS ESSENTIAL TO CONTINUE TO PROVIDE AT NO COST THE QUALITY PROGRAMS, SUPPORT, AND MATERIALS PROVIDED IN PRIOR YEARS. BYLAW CHANGES ALLOW FOR A CORPORATE MEMBERSHIP AS OF JANUARY 2024. FORM 990, PART VI, SECTION A, LINE 7A ELECTION OF THE OFFICERS IS DONE ANNUALLY BY A STATEWIDE MEMBERSHIP BALLOT. EACH REGION ELECTS ONE OF THE REGION'S MEMBERS TO REPRESENT THE REGION FOR A TWO YEAR TERM ON THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERSHIP VOTES ON CHANGES TO BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE TREASURER. THE COMPLETE UNREDACTED COPY OF THE FORM 990 WAS NOT SENT TO EACH BOARD MEMBER PRIOR TO FILING WITH THE IRS, BUT IS AVAILABLE TO EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS REPORT ANY CONFLICT OF INTEREST WITH ACTIVITIES OF THE ASSOCIATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IV, LINE 12, AUDITED FINANCIAL STATEMENTS: THE FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. TEXAS MUNICIPAL COURTS EDUCATION CENTER 2210 HANCOCK DRIVE AUSTIN TX 78756 204173393 JUDICIAL EDUCATION AND TECHNICAL ASSISTANCE TX 501(C)(3) LINE 7 TEXAS MUNICIPAL COURTS ASSOCIATION 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 TEXAS MUNICIPAL COURTS EDUCATION CENTER J 162000 FMV