Commission Shift Action

Nonprofit profile at a glance

EIN
921218496
IRS 990-EZ coverage
2022–2024
Forms available
Form 990-EZ 2024
Location
Laredo, TX, USA
Phone
5127911973
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Energy Resources Conservation and Development

Reported finances

Revenue
$3,481
Expenses
$52,425
Assets
$72,026
Liabilities
$13,779

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Stephen K Brown II (President)

People named in this filing

  • VIRGINIA PALACIOS (Executive Dir.)
  • Stephen K Brown II (President)
  • Elida Castillo (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Commission Shift Action educates and mobilizes the public to ensure an equitableand democratic energy transition in Texas that protects natural resources and theenvironment. Commission Shift Action informs the public about the importance ofholding the Railroad Commission of Texas accountable to its mission, encouragesthe public to become involved in legislative activity impacting the RailroadCommission and its mission, and educates potential voters about the RailroadCommission and the importance of voting.

What it reported doing in 2024

Informed and educated the public about the role and mission of the RailroadCommission of Texas, and about legislative activity related to the RailroadCommission of Texas. Educated lawmakers about Commission Shift Action's prioritiesand advocated for the adoption of legislation that reflected those priorities.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -1,406%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 51.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -70.6% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -14.9% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $52K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.