Civic Intelligence

Las Cumbres Community Services Inc.

990 • Fiscal year 2021 • EIN 23-7144268

Jul 01, 2020 to Jun 30, 2021 • Filed on May 13, 2022

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

63rd percentile

0.32x

Higher debt load relative to assets than 63% of similar nonprofits.

2021 filings • NTEE P • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.22x

Higher debt load relative to revenue than 59% of similar nonprofits.

2021 filings • NTEE P • $5M-$10M nonprofits • Source year 2021

Net Margin

27th percentile

1.2%

Higher net margin than 27% of similar nonprofits.

2021 filings • NTEE P • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

32nd percentile

$100,177

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2021 filings • NTEE P • $5M-$10M nonprofits • Source year 2021

Asset Growth

69th percentile

19%

Faster asset growth than 69% of similar nonprofits.

2021 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

33rd percentile

1.6%

Faster revenue growth than 33% of similar nonprofits.

2021 filings • NTEE P • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,667,355

Up $738,231 (+19%) from 2020

Net Assets

Up

$3,191,738

Up $198,436 (+6.6%) from 2020

Liabilities

Up

$1,475,617

Up $539,795 (+58%) from 2020

Revenue

Up

$6,621,134

Up $106,897 (+1.6%) from 2020

Expenses

Up

$6,542,060

Up $193,212 (+3.0%) from 2020

Net Income

Down

$79,074

Down $86,315 (-52%) from 2020

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

2021

Assets$4,667,355
Liabilities$1,475,617
Net Assets$3,191,738

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

2021

Revenue$6,621,134
Expenses$6,542,060
Net Income$79,074
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 13, 2022
Return Version
2020v4.0
Gross Receipts
$6,621,134
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
Investments in Publicly Traded Securities$916,750$1,167,436▲ $250,686
Land, Buildings, and Equipment, Net$1,116,125$1,086,205▼ $29,920
Cash and Non-Interest-Bearing Accounts$303,422$1,061,034▲ $757,612
Accounts Receivable$783,237$1,011,851▲ $228,614
Savings and Temporary Cash Investments$644,701$146,668▼ $498,033
Prepaid Expenses and Deferred Charges$1,589$14,232▲ $12,643
Total Assets$3,929,124$4,667,355▲ $738,231
Other Assets Total$163,300$179,929▲ $16,629
Liabilities
Accounts Payable and Accrued Expenses$483,095$594,397▲ $111,302
Deferred Revenue-$455,162-
Mortgage Notes Payable Secured by Investment Property$355,450$339,766▼ $15,684
Unsecured Notes Loans Payable$97,277$86,292▼ $10,985
Total Liabilities$935,822$1,475,617▲ $539,795
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,423,640$2,868,907▲ $445,267
Net Assets With Donor Restrictions$569,662$322,831▼ $246,831
Total Net Assets Fund Balance$2,993,302$3,191,738▲ $198,436
Total Liabilities and Net Assets / Fund Balance$3,929,124$4,667,355▲ $738,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$727,797$284,531$1,012,328
Other Land Buildings$91,638$531,314$622,952
Equipment$18,726$391,634$410,360
Land$231,786-$231,786
Leasehold Improvements$16,258$101,753$118,011

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$154,590-▲ $16,629$3,958$171,219
2019$156,694--$7,928$154,590
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stacey FrymierExecutive TeFT$93,130$7,047$100,177
Linnea MorenoDirector of EcsFT$79,670-$79,670
Nanette MartinezDirector of AdulFT$74,152-$74,152
Amanda BissellDirector of OperFT$66,996-$66,996
Lorraine JaramilloFinance DireFT$56,615$7,047$63,662

Board Members and Trustees

NameTitle
Kristi SilvaPresident
Lore PeaseDirector
Erika SpallittaSecretary
Mustafa ChudnoffTreasurer
Michael HillVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,496,565
Program Service Revenue
$4,057,070
Investment Income
$35,329
Other Revenue
$32,170
All Other Contributions
$297,168
Change in Net Assets
$79,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,616,288
Revenue Not Reported on Financial Statements
$4,846
Revenue Not Reported on Form 990
$160,548
Total Revenue per Audited Statements
$6,776,836
Total Revenue per Form 990
$6,621,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,572,363
Other Expenses$1,711,699
Grants and Similar Amounts Paid$257,998
Total Fundraising Expense$107,904
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,981,358$396,108$86,518$3,463,984
Fees for Services Other$501,900$157,454$87$659,441
Other Employee Benefits$423,442$36,459$4,781$464,682
Current Officers, Directors, Trustees, and Key Employees$341,650$37,825$5,183$384,658
Payroll Taxes$223,820$28,177$7,042$259,039
Grants to Domestic Individuals$257,998--$257,998
Occupancy$226,847$5,491-$232,338
All Other Expenses$179,680$37,474$436$217,590
Information Technology$95,071$15,479$20$110,570
Depreciation Depletion$37,636$42,197$1,256$81,089
Other Expenses$35,078$20,138$645$55,216
Insurance$24,416$5,226$1,565$31,207
Fees for Services Legal-$21,463-$21,463
Office Expenses$11,496$3,545$152$15,193
Interest-$13,666-$13,666
Travel$11,573$117$5$11,695
Advertising$9,500$1,021$214$10,735
Conferences and Meetings$5,777--$5,777
Total Functional Expenses$5,597,583$836,573$107,904$6,542,060

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,578,400
Expenses per Audited Statements$6,542,060
Total Expenses per Form 990$6,542,060
Expenses Not Reported on Form 990$36,340
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
Business relationship with 35% controlled entity
No
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
Director of Operations
Phone
5057534123
Signed
2022-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Silva
Formed
1971
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
205
Volunteers
10

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 4D

OTHER PROGRAMS

Form 990, Part IX, Line 11G

Contractual services 23,554 0 0 contractual services 477,605 35,368 0 audit and accounting fees 0 122,086 0 other 741 0 87 total 501,900 157,454 87

Form 990, Part XI, Line 9

Restatement - conditional grant -102,846 losses on fixed assets replacements -14,050 total -116,896

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.

Schedule D, Page 4, Part XI, Line 2D

Restatement - conditional grant -102,846 losses on fixed assets replacements -14,050

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0464682
IRS990/OtherExpensesGrp/Desc0SUPPLIES - PROGRAM FOOD
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt220138
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IRS990/OtherExpensesGrp/ProgramServicesAmt251376
IRS990/OtherExpensesGrp/ProgramServicesAmt335078
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IRS990/OtherExpensesGrp/TotalAmt176398
IRS990/OtherExpensesGrp/TotalAmt256741
IRS990/OtherExpensesGrp/TotalAmt355216
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IRS990/OtherRevenueTotalAmt032170
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt086518
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IRS990/PayrollTaxesGrp/FundraisingAmt07042
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0223820
IRS990/PayrollTaxesGrp/TotalAmt0259039
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01589
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014232
IRS990/PrincipalOfficerNm0KRISTI SILVA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/BusinessCd3624110
IRS990/ProgramServiceRevenueGrp/Desc0STATE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1MEDICAID
IRS990/ProgramServiceRevenueGrp/Desc2LOCAL GOVERNEMENT CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc3RENT IN EXCHANGE FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02013274
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11817547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2117409
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3108840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02013274
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11817547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2117409
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3108840
IRS990/ProgSrvcAccomActy2Grp/Desc0THE YOUTH AND CAREGIVER CHILDREN 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 SIX YEARS TO 18 YEARS OF AGE AND TO THEIR SIBLINGS WHO MAY BE EXPERIENCING OR BE AT RISK FOR EXPERIENCING TRAUMA, DEVELOPMENT, AND/OR SOCIAL/EMOTIONAL DELAYS. 750 PEOPLE WERE ASSISTED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01329507
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01129299
IRS990/ProgSrvcAccomActy3Grp/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. 40 PEOPLE WERE SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01080081
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0816961
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt05777
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02388955
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt040170
IRS990/PYOtherExpensesAmt01729044
IRS990/PYOtherRevenueAmt034268
IRS990/PYProgramServiceRevenueAmt04050844
IRS990/PYRevenuesLessExpensesAmt0165389
IRS990/PYSalariesCompEmpBnftPaidAmt04619804
IRS990/PYTotalExpensesAmt06348848
IRS990/PYTotalRevenueAmt06514237
IRS990/ReconcilationRevenueExpnssAmt079074
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02142989
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0644701
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0146668
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt059,225
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02388955
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04039570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0901252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0614907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010441249
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt0108840
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt023294
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt09676577
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt032170
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt024998
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt059225
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IRS990ScheduleA/PublicSupportPY170Pct00.95350
IRS990ScheduleA/PublicSupportTotal170Amt010464289
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01010092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0723747
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010767769
IRS990ScheduleA/TotalSupportAmt010971721
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0284531
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IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03958
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0154590
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0156694
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0159077
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012013

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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
2021Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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