COMMISSION SHIFT (EIN 861580865) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2021

Legal Domicile

Principal Officer

VIRGINIA PALACIOS

Phone

5127911973

Tax Period

2024-01-01 to 2024-12-31

COMMISSION SHIFT, founded in 2021, is a small nonprofit in the Environment sector that reported $986K in total revenue in fiscal year 2024. Revenue surged 53% from the prior year, signaling strong growth momentum. Expenses of $1.5M exceeded revenue, resulting in a 56% operating deficit.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $973,574

Program Service Revenue $0

Investment Income $11,458

Other Revenue $1,146

TOTAL REVENUE $986,178

Expense Breakdown

Grants Paid $0

Salaries & Benefits $940,773

Fundraising Expenses $138,136

Program Expenses $1,008,744

Other Expenses $601,307

TOTAL EXPENSES $1,542,080

Year-over-Year Comparison

	2024	2023	Change
Revenue	$986,178	$643,074	+0.5%
Expenses	$1,542,080	$1,336,886	+0.2%
Net Income	$-555,902	$-693,812	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$153,090

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Virginia Palacios	Executive Dir.	40.00	Officer	$144,059	$9,031	$153,090
Stephen K Brown II	President	1.00	Officer Director	$0	$0	$0
Elizabeth Love	Secretary	1.00	Officer Director	$0	$0	$0
Marisa Perales	Treasurer	1.00	Officer Director	$0	$0	$0
John Beard	Director	1.00	Director	$0	$0	$0
Iris Gonzalez - FROM 1224	Director	1.00	Director	$0	$0	$0
Ira Yates - THRU 824	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$986,178	$1,542,080	$1,273,283	$-555,902
2023	$643,074	$1,336,886	$1,834,288	$-693,812
2022	$2,568,536	$686,654	$2,513,758	$1,881,882
2021	$921,703	$313,225	$620,762	$608,478

COMMISSION SHIFT