Civic Intelligence

Las Cumbres Community Services Inc.

990 • Fiscal year 2019 • EIN 23-7144268

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 31, 2020

102 N Coronado AvenueEspanola, NM 87532

(505) 753-4123

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.19x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.11x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Net Margin

52nd percentile

2.6%

Higher net margin than 52% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

39th percentile

$116,824

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2019 filings • NTEE P • $5M-$10M nonprofits • Source year 2019

Asset Growth

57th percentile

5.6%

Faster asset growth than 57% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

8.0%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,506,669

Up $184,776 (+5.6%) from 2018

Net Assets

Up

$2,827,913

Up $123,188 (+4.6%) from 2018

Liabilities

Up

$678,756

Up $61,588 (+10.0%) from 2018

Revenue

Up

$6,014,160

Up $443,118 (+8.0%) from 2018

Expenses

Up

$5,855,567

Up $270,709 (+4.8%) from 2018

Net Income

Up

$158,593

Up $172,409 (+1248%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $3,658,238Liabilities 2012: $729,480Net Assets 2012: $2,928,7582012Assets 2013: $3,652,401Liabilities 2013: $745,774Net Assets 2013: $2,906,6272013Assets 2014: $3,660,721Liabilities 2014: $779,305Net Assets 2014: $2,881,4162014Assets 2015: $3,529,245Liabilities 2015: $762,276Net Assets 2015: $2,766,9692015Assets 2016: $3,475,570Liabilities 2016: $775,042Net Assets 2016: $2,700,5282016Assets 2017: $3,364,282Liabilities 2017: $654,302Net Assets 2017: $2,709,9802017Assets 2018: $3,321,893Liabilities 2018: $617,168Net Assets 2018: $2,704,7252018Assets 2019: $3,506,669Liabilities 2019: $678,756Net Assets 2019: $2,827,9132019Assets 2020: $3,929,124Liabilities 2020: $935,822Net Assets 2020: $2,993,3022020Assets 2021: $4,667,355Liabilities 2021: $1,475,617Net Assets 2021: $3,191,7382021Assets 2022: $3,948,292Liabilities 2022: $941,024Net Assets 2022: $3,007,2682022Assets 2023: $4,463,600Liabilities 2023: $1,569,768Net Assets 2023: $2,893,8322023Assets 2024: $4,468,278Liabilities 2024: $1,506,184Net Assets 2024: $2,962,0942024

Highlighted filing

2019

Assets$3,506,669
Liabilities$678,756
Net Assets$2,827,913

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $4,899,5912012Expenses 2013: $4,816,4322013Revenue 2014: $4,503,300Expenses 2014: $4,710,270Net Income 2014: -$206,9702014Revenue 2015: $4,744,902Expenses 2015: $4,730,538Net Income 2015: $14,3642015Revenue 2016: $4,970,195Expenses 2016: $5,123,370Net Income 2016: -$153,1752016Revenue 2017: $5,343,779Expenses 2017: $5,453,100Net Income 2017: -$109,3212017Revenue 2018: $5,571,042Expenses 2018: $5,584,858Net Income 2018: -$13,8162018Revenue 2019: $6,014,160Expenses 2019: $5,855,567Net Income 2019: $158,5932019Revenue 2020: $6,514,237Expenses 2020: $6,348,848Net Income 2020: $165,3892020Revenue 2021: $6,621,134Expenses 2021: $6,542,060Net Income 2021: $79,0742021Revenue 2022: $6,859,351Expenses 2022: $6,758,141Net Income 2022: $101,2102022Revenue 2023: $7,710,715Expenses 2023: $7,820,200Net Income 2023: -$109,4852023Revenue 2024: $8,248,340Expenses 2024: $8,243,505Net Income 2024: $4,8352024

Highlighted filing

2019

Revenue$6,014,160
Expenses$5,855,567
Net Income$158,593
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 31, 2020
Return Version
2018v3.2
Gross Receipts
$6,014,160
Mission and Program Overview

Mission

The mission of las cumbres is to provide quality services, public awareness, and integrated community supports for children, adults, and families facing social, emotional, and/or developmental challenges.

The mission of las cumbres is to provide quality services, public awareness, and integrated community support for children, adults, and families facing social, emotional, and/or developmental challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,236,320$1,141,041▼ $95,279
Investments in Publicly Traded Securities$1,144,244$1,128,297▼ $15,947
Accounts Receivable$598,074$991,180▲ $393,106
Savings and Temporary Cash Investments$124,278$59,384▼ $64,894
Cash and Non-Interest-Bearing Accounts$40,925$13,084▼ $27,841
Prepaid Expenses and Deferred Charges$13,615$11,629▼ $1,986
Total Assets$3,321,893$3,506,669▲ $184,776
Other Assets Total$164,437$162,054▼ $2,383
Liabilities
Accounts Payable and Accrued Expenses$335,127$413,430▲ $78,303
Mortgage Notes Payable Secured by Investment Property$282,041$254,018▼ $28,023
Deferred Revenue-$11,308-
Total Liabilities$617,168$678,756▲ $61,588
Net Assets / Fund Balance
Unrestricted Net Assets$2,348,852$2,434,064▲ $85,212
Temporarily Rstr Net Assets$196,796$237,155▲ $40,359
Permanently Rstr Net Assets$159,077$156,694▼ $2,383
Total Net Assets Fund Balance$2,704,725$2,827,913▲ $123,188
Total Liabilities and Net Assets / Fund Balance$3,321,893$3,506,669▲ $184,776

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$728,423$238,685$967,108
Other Land Buildings$93,909$454,085$547,994
Equipment$63,904$387,469$451,373
Land$231,786-$231,786
Leasehold Improvements$23,019$94,992$118,011

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$159,077-▲ $7,169$9,552$156,694
2017$156,651-▲ $12,013$9,587$159,077
2016$149,546-▲ $16,666$9,561$156,651
2015$161,555-▼ $2,528$9,481$149,546
2014$163,909-▲ $6,864$9,218$161,555
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rex DavidsonExecutive DiFT$116,824$116,824
Megan DelanoChief OperatFT$81,551$81,551
Lorraine JaramilloFinance DireFT$56,500$56,500

Board Members and Trustees

NameTitle
Kristi SilvaPresident
Lore PeaseDirector
Amanda BissellCheif Operat
Brandy Van Pelt MswMember
Erika SpallittaSecretary
Mustafa ChudnoffTreasurer
Michael HillVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,114,504
Program Service Revenue
$1,810,458
Investment Income
$88,503
Other Revenue
$695
All Other Contributions
$458,161
Change in Net Assets
$158,593

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$49,275
Securities Publicly Traded1$25,659
Total Noncash Contributions2$74,934

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,014,160
Revenue Not Reported on Form 990
$73,435
Total Revenue per Audited Statements
$6,087,595
Total Revenue per Form 990
$6,014,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,362,360
Other Expenses$1,493,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,955,641$456,725-$3,412,366
Fees for Services Other$517,994$36,594-$554,588
Other Employee Benefits$355,459$54,928-$410,387
Payroll Taxes$246,623$38,109-$284,732
Current Officers, Directors, Trustees, and Key Employees$220,762$34,113-$254,875
All Other Expenses$121,994$34,938-$156,932
Occupancy$96,276$18,207-$114,483
Travel$105,142$2,701-$107,843
Depreciation Depletion-$102,429-$102,429
Information Technology$55,320$22,367-$77,687
Insurance$32,450$19,463-$51,913
Other Expenses$40,487$1,020-$41,507
Office Expenses$31,903$6,951-$38,854
Advertising$16,838$19-$16,857
Interest$25$10,491-$10,516
Fees for Services Legal$3,785$588-$4,373
Total Functional Expenses$4,997,056$858,511$0$5,855,567

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,964,407
Expenses per Audited Statements$5,855,567
Total Expenses per Form 990$5,855,567
Expenses Not Reported on Form 990$108,840
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Primarily the finance director and chief operations officer (coo) review the 990. Once approved by the coo, a copy of the 990 is furnished to the board of directors for further review.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is signed annually by board members and key staff.

Form 990, Page 6, Part VI, Line 15A

The executive subcommittee of the board of directors reviews the performance and salary/compensation of the executive director every 12 to 18 months. The salary is compared to 990 filings by other agencies of like size and activity.

Form 990, Page 6, Part VI, Line 19

Governing documents and conflict of interest policies are made available to the general public at our annual board meeting. Financial statements are available in our annual report, which is also published on our website and distributed directly to funders and other stakeholders.

Filing and Contact Details

Filer

Filer Name
Las Cumbres Community Services
EIN
23-7144268
Phone
5057534123
Address
102 N CORONADO AVENUE, ESPANOLA, NM 87532

Signing Officer

Name
Amanda Bissell
Title
Cheif Operations Off
Phone
5057534123
Signed
2020-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Silva
Formed
1971
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
240
Volunteers
11

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The children and family services division provides an integrated continuum of behavioral health and developmental services to children, families, and communities in rio arriba, los alamos, santa fe and taos counties. Its central feature is a therapeutic continuum for children and youth prenatal to six years of age and their older siblings who may be experiencing or be at risk for experiencing trauma, development, and/or social/emotional delays. Confident parenting home visiting provides information, support, and encouragement through home-based services for families of infants, prenatal to age three. Home visits in santa fe, los alamos and rio arriba counties connect families to community resources, explore child development and behavior, and support parent-child interactions to promote physical and mental health, safety, and child development. 1,626 people were assisted.

Form 990, Page 2, Part III, Line 4B

Las cumbres' adult services division offers a number of integrated programs that provide residential, employment, day habilitation, and community membership opportunities to adults with developmental disabilities in rio arriba, los alamos, and northern santa fe counties. Las cumbres offers adults with developmental disabilities the opportunity to live as independently as possible while actively participation in community life. Services aim to enhance quality of life through improvements in the following areas: self-sufficiency, exposure to a wide variety of life experiences, involvement in their community, health and safety, ability to develop social relationships, self-confidence, problem-solving, and conflict resolution skills. Individuals receive staff assistance at whatever level they need that is in consonance with their personal needs, desires, and vision for their future. Supported living offers round-the- clock services enabling adults with developmental disabilities to live in a home setting. The independent living staff provides comprehensive support to clients living in their own homes or with family members. Supported employment provides ongoing services to persons with disabilities who could not otherwise maintain paid employment in regular, integrated work settings in the community. Day habilitation provides clients with disabilities with a safe, supportive environment where they can learn new skills, socialize with peers, and engage in new activities. Community access engages clients in activities that promote self-determination, increase independence, bring enjoyment, and enhance the person's ability to interact with and contribute to their community. 194 people were served.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The purpose of the permanent endowment fund at the santa fe community foundation is to serve community needs.

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IRS990/MissionDesc0THE MISSION OF LAS CUMBRES IS TO PROVIDE QUALITY SERVICES, PUBLIC AWARENESS, AND INTEGRATED COMMUNITY SUPPORTS FOR CHILDREN, ADULTS, AND FAMILIES FACING SOCIAL, EMOTIONAL, AND/OR DEVELOPMENTAL CHALLENGES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAS CUMBRES' ADULT SERVICES DIVISION OFFERS A NUMBER OF INTEGRATED PROGRAMS THAT PROVIDE RESIDENTIAL, EMPLOYMENT, DAY HABILITATION, AND COMMUNITY MEMBERSHIP OPPORTUNITIES TO ADULTS WITH DEVELOPMENTAL DISABILITIES IN RIO ARRIBA, LOS ALAMOS, AND NORTHERN SANTA FE COUNTIES. LAS CUMBRES OFFERS ADULTS WITH DEVELOPMENTAL DISABILITIES THE OPPORTUNITY TO LIVE AS INDEPENDENTLY AS POSSIBLE WHILE ACTIVELY PARTICIPATION IN COMMUNITY LIFE. SERVICES AIM TO ENHANCE QUALITY OF LIFE THROUGH IMPROVEMENTS IN THE FOLLOWING AREAS: SELF-SUFFICIENCY, EXPOSURE TO A WIDE VARIETY OF LIFE EXPERIENCES, INVOLVEMENT IN THEIR COMMUNITY, HEALTH AND SAFETY, ABILITY TO DEVELOP SOCIAL RELATIONSHIPS, SELF-CONFIDENCE, PROBLEM-SOLVING, AND CONFLICT RESOLUTION SKILLS. INDIVIDUALS RECEIVE STAFF ASSISTANCE AT WHATEVER LEVEL THEY NEED THAT IS IN CONSONANCE WITH THEIR PERSONAL NEEDS, DESIRES, AND VISION FOR THEIR FUTURE. SUPPORTED LIVING OFFERS ROUND-THE- CLOCK SERVICES ENABLING ADULTS WITH DEVELOPMENTAL DISABILITIES TO LIVE IN A HOME SETTING. THE INDEPENDENT LIVING STAFF PROVIDES COMPREHENSIVE SUPPORT TO CLIENTS LIVING IN THEIR OWN HOMES OR WITH FAMILY MEMBERS. SUPPORTED EMPLOYMENT PROVIDES ONGOING SERVICES TO PERSONS WITH DISABILITIES WHO COULD NOT OTHERWISE MAINTAIN PAID EMPLOYMENT IN REGULAR, INTEGRATED WORK SETTINGS IN THE COMMUNITY. DAY HABILITATION PROVIDES CLIENTS WITH DISABILITIES WITH A SAFE, SUPPORTIVE ENVIRONMENT WHERE THEY CAN LEARN NEW SKILLS, SOCIALIZE WITH PEERS, AND ENGAGE IN NEW ACTIVITIES. COMMUNITY ACCESS ENGAGES CLIENTS IN ACTIVITIES THAT PROMOTE SELF-DETERMINATION, INCREASE INDEPENDENCE, BRING ENJOYMENT, AND ENHANCE THE PERSON'S ABILITY TO INTERACT WITH AND CONTRIBUTE TO THEIR COMMUNITY. 194 PEOPLE WERE SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01168673
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01110553
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt059384
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt04,321
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE PERMANENT ENDOWMENT FUND AT THE SANTA FE COMMUNITY FOUNDATION IS TO SERVE COMMUNITY NEEDS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.47$1.51$2.96$8.25$8.24$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$1.57$2.89$7.71$7.82$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.94$3.01$6.86$6.76$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.67$1.48$3.19$6.62$6.54$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.93$0.94$2.99$6.51$6.35$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.51$0.68$2.83$6.01$5.86$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.62$2.70$5.57$5.58$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.65$2.71$5.34$5.45$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.48$0.78$2.70$4.97$5.12$0.15
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.76$2.77$4.74$4.73$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.66$0.78$2.88$4.50$4.71$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$0.75$2.91$4.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$0.73$2.93$4.90