The 100 Club of Southeast Texas

Nonprofit profile at a glance

EIN
760261811
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Beaumont, TX, USA
Phone
4096587819
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$398,532
Expenses
$96,763
Assets
$3,633,028
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • JOE PENLAND SR (PRESIDENT)

People named in this filing

  • BECKY AMES (DIRECTOR)
  • JARED BISHOP (DIRECTOR)
  • DAN CAYWOOD (DIRECTOR)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To receive funds and property, to invest and reinvest the same, and to disburse and distribute the same as voluntary, gratuitous, and charitable gifts and contributions to, or for, the benefit of: 1. Jefferson, orange, and hardin county peace officers, 2. Jefferson, orange, and hardin county firefighters and 3. Dependent widows and widowers and/or children of deceased jefferson, orange, or hardin county peace officers or jefferson, orange, or hardin county firefighters.

What it reported doing in 2025

Newsletter and automobile decals for contributors. Items increase public awareness of needs of the first responder agencies and the organizations efforts to assist these agencies.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 79% for direct work, and 21% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 94
  • Accountability: 76
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 32.3%; rating input score 32
  • Program expense ratio: 82.2%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 75.7%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 37.55; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -23.3% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 32.3% of revenue deployed · 82.2% of spending went to programs
  • Governance: 23 of 23 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $80K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2017 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.