BUDA AREA CHAMBER OF COMMERCE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BUDA AREA CHAMBER OF COMMERCE (EIN 74-2997465)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-12
IRS object ID: 202402259349301850
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-08-12T15:08:13-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	742701650	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Rupert & Associates	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	217 Railroad St	AddressLine1Txt
City	Buda	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78610	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	742997465	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Buda Area Chamber of Commerce	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BUDA	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 904	AddressLine1Txt
City	Buda	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78610	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Susan McNeight	PersonNm
Person Title	Director of Ope	PersonTitleTxt
Phone	5122959999	PhoneNum
Signature	2024-08-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Stephen E Rupert EA	PreparerPersonNm
PTIN	P00743267	PTIN
Phone	5122822301	PhoneNum
Preparation	2024-08-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$397,756	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.budachamber.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1928	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	Promote business efforts of the members and community	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	2	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$230,192	PYContributionsGrantsAmt
CY Contributions Grants	$397,756	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$78,600	PYOtherRevenueAmt
CY Other Revenue	-$181,211	CYOtherRevenueAmt
PY Total Revenue	$308,792	PYTotalRevenueAmt
CY Total Revenue	$216,545	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,048	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$110,326	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$89,474	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,809	CYTotalFundraisingExpenseAmt
PY Other Expenses	$177,574	PYOtherExpensesAmt
CY Other Expenses	$104,978	CYOtherExpensesAmt
PY Total Expenses	$291,948	PYTotalExpensesAmt
CY Total Expenses	$194,452	CYTotalExpensesAmt
PY Revenues Less Expenses	$16,844	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$22,093	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,700	TotalAssetsBOYAmt
Total Assets EOY	-$1,460	TotalAssetsEOYAmt
Total Liabilities BOY	$74,211	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$62,118	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$56,511	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$63,578	NetAssetsOrFundBalancesEOYAmt
Mission	Promote business efforts of the members and community	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$19,581	ExpenseAmt
Desc	A Chamber rodeo brings our members and community together by providing an exciting and entertaining event that appeals to people of all ages and backgrounds. It creates a sense of camaraderie as members and community members come together to enjoy the thrilling rodeo performances and activities. The rodeo also serves as a platform for local businesses to showcase their products and services, fostering connections and support within the community.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	A Chamber golf tournament brings our members and community together in a different way, but with the same goal of fostering connections and support within the community. A golf tournament is not only a fun and competitive sporting event, but also a great opportunity for networking and building relationships. Participants from various businesses and organizations come together on the golf course, providing a relaxed and enjoyable environment to connect with others. These tournaments often include activities such as a pre or post-tournament reception, giving participants the chance to socialize and engage with one another. Additionally, Chamber golf tournaments often serve as fundraisers or charity events, further uniting the community in support of a common cause.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	A Chamber Gala brings the community together by providing a platform for local businesses, organizations and individuals to connect and network. It fosters a sense of unity and collaboration among the members of the community, as they come together to celebrate and support each others accomplishments. The gala also helps to showcase the diverse talents and offerings of the community, promoting a sense of pride and belonging.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$19,581	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	2	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Susan McNeight	PersonNm
Phone	5122959999	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 904	AddressLine1Txt
City	Buda	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78610	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Sally Moser
Secretary	2.00	0.00	Yes (X)	$0	$0	$0
Jake Akers
Member	1.00	0.00	Yes (X)	$0	$0	$0
Tim Otto
Member	1.00	0.00	Yes (X)	$0	$0	$0
Scott Robinson
Member	2.00	0.00	Yes (X)	$0	$0	$0
Jack Harrison
Member	1.00	0.00	Yes (X)	$0	$0	$0
Krista Phillips
Member	2.00	0.00	Yes (X)	$0	$0	$0
Susan McNeight
Teasurer	5.00	0.00	Yes (X)	$0	$0	$0
John Hatch
Chairman of the Board	5.00	0.00	Yes (X)	$0	$0	$0
Jim Collins
Vice Chair	1.00	0.00	Yes (X)	$0	$0	$0
Jacqueline Martinez
Member	2.00	0.00	Yes (X)	$0	$0	$0
Andrew Bennett
Member	2.00	0.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$134,758	MembershipDuesAmt
Fundraising	$262,998	FundraisingAmt
Total Contributions	$397,756	TotalContributionsAmt
Contri Rpt Fundraising Event	$262,998	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$181,211	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$181,211	TotalRevenueColumnAmt
Exclusion	-$181,211	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$216,545	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$181,211	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$71,152	TotalAmt
Management And General	$71,152	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,322	TotalAmt
Management And General	$18,322	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,990	TotalAmt
Management And General	$11,990	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,012	TotalAmt
Management And General	$3,012	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,152	TotalAmt
Management And General	$2,152	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,053	TotalAmt
Management And General	$5,053	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$26,824	TotalAmt
Management And General	$26,824	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,280	TotalAmt
Management And General	$1,280	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$761	TotalAmt
Management And General	$761	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,584	TotalAmt
Management And General	$1,584	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
Employee theft	$12,285	$12,285
Monthly Luncheons	$16,872		$16,872
Misc Events	$1,809			$1,809
Merchant fees	$6,602	$6,602

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,754	TotalAmt
Program Services	$2,709	ProgramServicesAmt
Management And General	$12,045	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$194,452	TotalAmt
Program Services	$19,581	ProgramServicesAmt
Management And General	$173,062	ManagementAndGeneralAmt
Fundraising	$1,809	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,700	BOYAmt
EOY	-$1,460	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,700	BOYAmt
EOY	-$1,460	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$846	BOYAmt
EOY	$39,618	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$73,365	BOYAmt
EOY	$22,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$74,211	BOYAmt
EOY	$62,118	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	-$56,511	BOYAmt
EOY	-$63,578	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$56,511	BOYAmt
EOY	-$63,578	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,700	BOYAmt
EOY	-$1,460	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$22,093	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$29,160	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Golf Tournam	Event1Nm
Gross Receipts Event1	$39,806	GrossReceiptsEvent1Amt
Gross Revenue Event1	$39,806	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$21,675	OtherDirectExpensesEvent1Amt
Event2	Rodeo	Event2Nm
Gross Receipts Event2	$110,015	GrossReceiptsEvent2Amt
Gross Revenue Event2	$110,015	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$117,414	OtherDirectExpensesEvent2Amt
Other Events Total	3	OtherEventsTotalCnt
Gross Receipts Other Events	$66,641	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$66,641	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$42,122	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$216,462	GrossReceiptsTotalAmt
Gross Revenue Total Events	$216,462	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$181,211	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$181,211	DirectExpenseSummaryEventsAmt
Net Income Summary	$35,251	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Committee meeting documentation Part VI line 8b	Meetings were documented by the secretary, not by different committees.
Form 990 governing body review Part VI line 11	Buda Chamber of Commerce has provided a copy of Form 990 to all members of its governing body before filing the form.
Form 990 availability to public Part VI line 18	Form 990 available to the public upon request.
Governing documents etc available to public Part VI line 19	Buda Chamber of Commerce makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.