Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
EIN 23-7048114 • 501(c)4 • Belen, NM
Profile
Valley improvement association, (via) is a non-profit corporation established for the benefit of members, who by definition are subject to an annual assessment to via. The organization's purpose, is to encourage the development of property in south eastern valencia county through well planned residential, commercial, recreational and institutional developments.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Assets
Down$621,234
Down $25,074 (-3.9%) from 2022
Liabilities
Down$690
Down $1,526,135 (-100%) from 2022
Net Assets
Up$620,544
Up $1,501,061 (+170%) from 2022
Revenue
Up$1,637,219
Up $1,671,855 (+4827%) from 2022
Expenses
Up$132,512
Up $9,193 (+7.5%) from 2022
Net Income
Up$1,504,707
Up $1,662,662 (+1053%) from 2022
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Valley improvement association, (via) is a non-profit corporation established for the benefit of members, who by definition are subject to an annual assessment to via. The organization's purpose, is to encourage the development of property in south eastern valencia county through well planned residential, commercial, recreational and institutional developments.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $736,286 | $536,975 | ▼ $199,311 |
| Cash and Non-Interest-Bearing Accounts | $37,139 | $54,146 | ▲ $17,007 |
| Accounts Receivable | $24,188 | $46,447 | ▲ $22,259 |
| Total Assets | $806,813 | $646,308 | ▼ $160,505 |
| Other Assets Total | $9,200 | $8,740 | ▼ $460 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,528,473 | $1,525,825 | ▼ $2,648 |
| Other Liabilities | $1,000 | $1,000 | → $0 |
| Total Liabilities | $1,529,473 | $1,526,825 | ▼ $2,648 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-722,660 | $-880,517 | ▼ $157,857 |
| Total Net Assets Fund Balance | $-722,660 | $-880,517 | ▼ $157,857 |
| Total Liabilities and Net Assets / Fund Balance | $806,813 | $646,308 | ▼ $160,505 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,836 | $4,306,113 | $4,308,949 |
| Land | $534,139 | - | $534,139 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Paul Baca | CEO/presiden | PT | $14,010 | $14,010 |
| Teresa Scott | Secretary | PT | $3,045 | $3,045 |
| Name | Title |
|---|---|
| Pam Cordova | Board Member |
| Richard Sweeney | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $103,293 |
| Salaries, Compensation, and Employee Benefits | $18,176 |
| Grants and Similar Amounts Paid | $1,850 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | $14,668 | $27,507 | - | $42,175 |
| Occupancy | $1,200 | $23,790 | - | $24,990 |
| Current Officers, Directors, Trustees, and Key Employees | $4,300 | $12,755 | - | $17,055 |
| Insurance | $16,465 | $340 | - | $16,805 |
| Fees for Services Accounting | $3,559 | $6,930 | - | $10,489 |
| Office Expenses | $994 | $1,962 | - | $2,956 |
| Grants to Domestic Orgs | $1,850 | - | - | $1,850 |
| Depreciation Depletion | $90 | $1,119 | - | $1,209 |
| Payroll Taxes | $55 | $1,066 | - | $1,121 |
| Fees for Services Other | $10 | - | - | $10 |
| Other Expenses | $10 | $209 | - | $10 |
| Total Functional Expenses | $44,626 | $78,693 | $0 | $123,319 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Interco Accounts - Affiliate | $1,000 |
“Via is a membership organization with approximately 3,100 property owners of more than 8,000 lots.”
“Via has a nominating committee that is made up of two members of the board of directors and one property owner who is a member of the organization by virtue of their property ownership. The nominating committee is responsible to prepare a slate of candidates for the open independent positions on the board. The ballot is then submitted to the membership who vote on the candidates.”
“The form 990 is reviewed by the chief executive officer and president of the organization.”
“An annual conflict of interest disclosure is completed by all employees and board members. Managers are responsible for managing their staff and monitoring integrity and ethical values. Processes and procedures are in place to assist with compliance of code of conduct. Periodical staff meetings are held to address any issues or inform staff of any necessary business information, including policy changes or updates.”
“The review process is performed by the chairman of via's board of directors and the board of directors. The ceo and other officers/key employees are evaluated based on the organization's goals and objectives and if they have been met for the period under review. The chairman will send the ceo a notice in memo form addressing the goals and objectives and indicating if these items were successfully completed. The ceo will reply or submit a rebuttal if necessary before a final decision is made. The chairman is also responsible for performing comparisions with other non- profit organizations. After reviewing the ceo's performance and comparing his salary to other non-profit organizations, the chairman will make a decision to increase, decrease, or add additional benefits to the ceo's compensation package. The chairman's decision is then presented to the board of directors and the board of directors votes to accept the proposed annual budget which includes all management decisions regarding personnel compensation including the compensation of the ceo.”
“Officers and key employees are evaluated based upon the organzaton's goals and objectives and whether they have been met. The ceo evaluates compensation levels in a manner similar to procedure described in line 15a. The compensation packages are presented to the board of directors with the annual budget for the board's approval.”
“No documents available to the public.”
“No documents available to the public.”
“Valley improvement association, (via) is a non-profit corporation established for the benefit of members, who by definition are subject to an annual assessment to via. The organization's purpose, is to encourage the development of property in south eastern valencia county through well planned residential, commercial, recreational and institutional developments.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1528473 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1525825 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 24188 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 46447 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | VALLEY IMPROVEMENT ASSOCIATION, (VIA) IS A NON-PROFIT CORPORATION ESTABLISHED FOR THE BENEFIT OF MEMBERS, WHO BY DEFINITION ARE SUBJECT TO AN ANNUAL ASSESSMENT TO VIA. THE ORGANIZATION'S PURPOSE, IS TO ENCOURAGE THE DEVELOPMENT OF PROPERTY IN SOUTH EASTERN VALENCIA COUNTY THROUGH WELL PLANNED RESIDENTIAL, COMMERCIAL, RECREATIONAL AND INSTITUTIONAL DEVELOPMENTS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5058646654 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 386 W RIO COMMUNITIES BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BELEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 87002 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 37139 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 54146 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 12755 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 4300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 17055 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1850 |
| IRS990/CYInvestmentIncomeAmt | 0 | -95321 |
| IRS990/CYOtherExpensesAmt | 0 | 103293 |
| IRS990/CYOtherRevenueAmt | 0 | 3652 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 57033 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -157955 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 18176 |
| IRS990/CYTotalExpensesAmt | 0 | 123319 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | -34636 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1119 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 90 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1209 |
| IRS990/Desc | 0 | MEMBER SERVICES - IDENTIFICATION AND ADMINISTRATION OF ECONOMIC DEVELOPMENT EFFORTS AND NATURAL RESOURCE MANANGEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 42776 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6930 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 3559 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10489 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 27507 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 14668 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 42175 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 10 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAUL BACA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TERESA SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAM CORDOVA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD SWEENEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 14010 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 3045 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO/PRESIDEN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1969 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -95321 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1850 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1850 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 102781 |
| IRS990/GrossReceiptsAmt | 0 | 163466 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 340 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 16465 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16805 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4306113 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 736286 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 536975 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4843088 |
| IRS990/LegalDomicileStateCd | 0 | NM |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 198102 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | VALLEY IMPROVEMENT ASSOCIATION, (VIA) IS A NON-PROFIT CORPORATION ESTABLISHED FOR THE BENEFIT OF MEMBERS, WHO BY DEFINITION ARE SUBJECT TO AN ANNUAL ASSESSMENT TO VIA. THE ORGANIZATION'S PURPOSE, IS TO ENCOURAGE THE DEVELOPMENT OF PROPERTY IN SOUTH EASTERN VALENCIA COUNTY THROUGH WELL PLANNED RESIDENTIAL, COMMERCIAL, RECREATIONAL AND INSTITUTIONAL DEVELOPMENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -722660 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -880517 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -95321 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -95321 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -722660 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -880517 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 23790 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 24990 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1962 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 994 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2956 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9200 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8740 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT REPAIRS & MAINT |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK AND CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBTS |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER TAXES & FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3015 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 209 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 485 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 678 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 262 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 10 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 887 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 262 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3652 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3652 |
| IRS990/OtherRevenueTotalAmt | 0 | 3652 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1066 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 55 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1121 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | PAUL BACA |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 98 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 57033 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 57033 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CONTRIBUTIONS FOR PROPERTY CONSERVATION. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1850 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 1850 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1824 |
| IRS990/PYInvestmentIncomeAmt | 0 | -82195 |
| IRS990/PYOtherExpensesAmt | 0 | 213255 |
| IRS990/PYOtherRevenueAmt | 0 | 17991 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 53312 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -344432 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 118461 |
| IRS990/PYTotalExpensesAmt | 0 | 333540 |
| IRS990/PYTotalRevenueAmt | 0 | -10892 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -157955 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 57033 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 534139 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 534139 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2836 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4306113 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4308949 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INTERCO ACCOUNTS - AFFILIATE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 536975 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1000 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VALLEY IMPROVEMENT ASSOCIATION, (VIA) IS A NON-PROFIT CORPORATION ESTABLISHED FOR THE BENEFIT OF MEMBERS, WHO BY DEFINITION ARE SUBJECT TO AN ANNUAL ASSESSMENT TO VIA. THE ORGANIZATION'S PURPOSE, IS TO ENCOURAGE THE DEVELOPMENT OF PROPERTY IN SOUTH EASTERN VALENCIA COUNTY THROUGH WELL PLANNED RESIDENTIAL, COMMERCIAL, RECREATIONAL AND INSTITUTIONAL DEVELOPMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | VIA IS A MEMBERSHIP ORGANIZATION WITH APPROXIMATELY 3,100 PROPERTY OWNERS OF MORE THAN 8,000 LOTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | VIA HAS A NOMINATING COMMITTEE THAT IS MADE UP OF TWO MEMBERS OF THE BOARD OF DIRECTORS AND ONE PROPERTY OWNER WHO IS A MEMBER OF THE ORGANIZATION BY VIRTUE OF THEIR PROPERTY OWNERSHIP. THE NOMINATING COMMITTEE IS RESPONSIBLE TO PREPARE A SLATE OF CANDIDATES FOR THE OPEN INDEPENDENT POSITIONS ON THE BOARD. THE BALLOT IS THEN SUBMITTED TO THE MEMBERSHIP WHO VOTE ON THE CANDIDATES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND PRESIDENT OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AN ANNUAL CONFLICT OF INTEREST DISCLOSURE IS COMPLETED BY ALL EMPLOYEES AND BOARD MEMBERS. MANAGERS ARE RESPONSIBLE FOR MANAGING THEIR STAFF AND MONITORING INTEGRITY AND ETHICAL VALUES. PROCESSES AND PROCEDURES ARE IN PLACE TO ASSIST WITH COMPLIANCE OF CODE OF CONDUCT. PERIODICAL STAFF MEETINGS ARE HELD TO ADDRESS ANY ISSUES OR INFORM STAFF OF ANY NECESSARY BUSINESS INFORMATION, INCLUDING POLICY CHANGES OR UPDATES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE REVIEW PROCESS IS PERFORMED BY THE CHAIRMAN OF VIA'S BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS. THE CEO AND OTHER OFFICERS/KEY EMPLOYEES ARE EVALUATED BASED ON THE ORGANIZATION'S GOALS AND OBJECTIVES AND IF THEY HAVE BEEN MET FOR THE PERIOD UNDER REVIEW. THE CHAIRMAN WILL SEND THE CEO A NOTICE IN MEMO FORM ADDRESSING THE GOALS AND OBJECTIVES AND INDICATING IF THESE ITEMS WERE SUCCESSFULLY COMPLETED. THE CEO WILL REPLY OR SUBMIT A REBUTTAL IF NECESSARY BEFORE A FINAL DECISION IS MADE. THE CHAIRMAN IS ALSO RESPONSIBLE FOR PERFORMING COMPARISIONS WITH OTHER NON- PROFIT ORGANIZATIONS. AFTER REVIEWING THE CEO'S PERFORMANCE AND COMPARING HIS SALARY TO OTHER NON-PROFIT ORGANIZATIONS, THE CHAIRMAN WILL MAKE A DECISION TO INCREASE, DECREASE, OR ADD ADDITIONAL BENEFITS TO THE CEO'S COMPENSATION PACKAGE. THE CHAIRMAN'S DECISION IS THEN PRESENTED TO THE BOARD OF DIRECTORS AND THE BOARD OF DIRECTORS VOTES TO ACCEPT THE PROPOSED ANNUAL BUDGET WHICH INCLUDES ALL MANAGEMENT DECISIONS REGARDING PERSONNEL COMPENSATION INCLUDING THE COMPENSATION OF THE CEO. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | OFFICERS AND KEY EMPLOYEES ARE EVALUATED BASED UPON THE ORGANZATON'S GOALS AND OBJECTIVES AND WHETHER THEY HAVE BEEN MET. THE CEO EVALUATES COMPENSATION LEVELS IN A MANNER SIMILAR TO PROCEDURE DESCRIBED IN LINE 15A. THE COMPENSATION PACKAGES ARE PRESENTED TO THE BOARD OF DIRECTORS WITH THE ANNUAL BUDGET FOR THE BOARD'S APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | MANZANO CONVSERVATION FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 383658306 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CONSERVAT. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 12A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 8 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | BELEN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 87002 |
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| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
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| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 1850 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | TRANSACTION REVIEW |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | NOT DETERMINED-NOMINAL |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | NOT DETERMINED-NOMINAL |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | MANZANO CONSERVATION FOUNDATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | MANZANO CONSERVATION FOUNDATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | MANCANO CONSERVATION FOUNDATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | O |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 806813 |
| IRS990/TotalAssetsEOYAmt | 0 | 646308 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 806813 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 646308 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 78693 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 44626 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 123319 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1529473 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1526825 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1529473 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1526825 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -722660 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -880517 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 44626 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 57033 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 17055 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -34636 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | -34636 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 806813 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 646308 |
| IRS990/TransactionWithControlEntInd | 0 | true |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 8 |
| IRS990/USAddress/CityNm | 0 | BELEN |
| IRS990/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990/USAddress/ZIPCd | 0 | 87002 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | WWW.V-I-A.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL BACA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO/PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5058646654 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | VALLEY IMPROVEMENT ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VALL |
| ReturnHeader/Filer/EIN | 0 | 237048114 |
| ReturnHeader/Filer/PhoneNum | 0 | 5058646654 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 8 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BELEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 87002 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461276554 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROBERT CLARK CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9201 MONTGOMERY BLVD NE STE 701 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALBUQUERQUE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 871112470 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5058843703 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT S CLARK CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-13T11:22:29-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | PAUL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BACA |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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