Passes our checks

Linn-San Manuel Community Improvement Corporation

EIN 46-1205743 · Linn, TX

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO RAISE AND CONTRIBUTE MONEY TO IMPROVE THE QUALITY OF LIFE FOR ALL IN THE LINN-SAN MANUEL COMMUNITY.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100. Higher than 78% of charities in its peer group (community improvement, $250k to $1m).

Reserves
35 of 35
Spendable reserves would cover 50.6 months of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 24% of income.
Income trend
15 of 15
Income rose 45% on the year before.
Spending floor
8 of 15
52% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 59 out of 100. Higher than 24% of charities in its peer group (community improvement, $250k to $1m).

Independent board
25 of 25
9 of 10 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)

$44,000 spent. PROVIDED SUPPORT FOR THE LINN/SAN MANUEL VOLUNTEER FIRE DEPARTMENT. THE VOLUNTEER FIRE DEPARTMENT PROVIDES FIRE PROTECTION TO THE COMMUNITY.
$25,000 spent. PROVIDE SUPPORT TO THE BREWSTER SCHOOL PTO. BREWSTER ELEMENTARY SCHOOL PROVIDED EDUCATION TO COMMUNITY CHILDREN. THE PTO IS A PART OF THE SUPPORT SYSTEM FOR THE SCHOOL.
$12,500 spent. PROVIDE SUPPORT FOR ST. ANNE'S CATHOLIC CHURCH. THE CHURCH PROVIDES A CENTRAL MEETING POINT FOR COMMUNITY EVENTS.
$20,008 spent. PROVIDE SCHOLARSHIP TO COMMUNITY CHILDREN $16,823.53PROVIDE SUPPORT FOR THE LINN SAN MANUEL 4-H CLUB $2,000PROVIDE SUPPORT FOR THE BREWSTER LITTLE LEAGUE BASEBALL PROGRAM FOR COMMUNITY CHILDREN $1,184

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2013.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.