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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 86-1580865

COMMISSION SHIFT

Tax-exempt · LAREDO, TX 78040

Financials

$986K$1.5M2024
Revenue Expenses · by fiscal year end
Financials of COMMISSION SHIFT by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$986,178$1,542,080-$555,902$1,273,283$32,637$1,240,646
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$973,574
Program service revenue
$0
Investment income
$11,458
Other revenue
$1,146

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$153,090
Other salaries and wages
$657,645
Salaries, compensation and benefits (total)
$940,773
Professional fundraising fees
$0
Legal fees
$5,823
Accounting fees
$74,290
Occupancy
$20,030
Travel
$39,601
Depreciation
$3,162
Program services (functional)
$1,008,744
Management and general (functional)
$395,200
Fundraising (functional)
$138,136

Balance sheet and other

Total assets, start of year
$1,834,288
Total assets, end of year
$1,273,283
Total liabilities, end of year
$32,637
Net assets, end of year
$1,240,646
Land, buildings and equipment
$7,750
Net assets without donor restrictions
$815,646
Net assets with donor restrictions
$425,000
Gross receipts
$986,178
Employees
12
Volunteers
5
Year formed
2021
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
Virginia PalaciosExecutive Dir.
Officer
40$144,059$9,031
Stephen K Brown IIPresident
Trustee or director, Officer
1$0$0
Elizabeth LoveSecretary
Trustee or director, Officer
1$0$0
Marisa PeralesTreasurer
Trustee or director, Officer
1$0$0
John BeardDirector
Trustee or director
1$0$0
Iris Gonzalez - FROM 1224Director
Trustee or director
1$0$0
Ira Yates - THRU 824Director
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
212 FLORES AVE, LAREDO, TX 78040-5806
Principal officer (990 for 2024)
VIRGINIA PALACIOS
Signed the 990
VIRGINIA PALACIOS, Executive Dir.
Phone
(512) 791-1973
Return prepared by
Sutton Frost Cary LLP

Mission

Commission Shift is reforming oil and gas oversight by building public support to hold the Railroad Commission of Texas accountable to its mission in a shifting energy landscape.

990 for the year ended December 31, 2024

Program accomplishments

  • Commission Shift works to hold The Railroad Commission of Texas accountable to itsmission through such activities as researching and reporting on agency operations;building public awareness about the agency's mission and operations; providingtechnical input and comment on agency decisions; and encouraging the public toprovide input on agency decisions.
    Expenses $1,008,744

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
86-1580865
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2021
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Environment (C05)
Assets (IRS master file)
$1,273,283
Income (IRS master file)
$986,178

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024–––IRS
990December 2023$643,074$1,336,886$1,834,288IRS
990December 2022$2,568,536$686,654$2,513,758IRS
990December 2021–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about COMMISSION SHIFT

What is the EIN of COMMISSION SHIFT?
The employer identification number (EIN) of COMMISSION SHIFT is 86-1580865.
Is COMMISSION SHIFT tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
Are donations to COMMISSION SHIFT tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does COMMISSION SHIFT file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of COMMISSION SHIFT due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did COMMISSION SHIFT last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of COMMISSION SHIFT?
The 990 for the year ended December 31, 2024 names VIRGINIA PALACIOS.
Who are the officers and directors of COMMISSION SHIFT?
The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $144,059 (Virginia Palacios, Executive Dir.).
How much revenue does COMMISSION SHIFT have?
On its 990 for the year ended December 31, 2024 it reported revenue of $986,178, expenses of $1,542,080 and total assets of $1,273,283 at year end.

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