Civic Intelligence

Aztec Boys & Girls Club

990 • Fiscal year 2019 • EIN 23-7321843

Oct 01, 2018 to Sep 30, 2019 • Filed on Jan 03, 2020

PO Box 488Aztec, NM 87410

(505) 334-8861

Siviq Scores

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

Liabilities / Assets

89th percentile

0.45x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

15th percentile

-23%

Higher net margin than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-26%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$196,769

Down $46,863 (-19%) from 2018

Net Assets

Down

$109,156

Down $62,647 (-36%) from 2018

Liabilities

Up

$87,613

Up $15,784 (+22%) from 2018

Revenue

Down

$276,063

Down $97,882 (-26%) from 2018

Expenses

Up

$338,982

Up $4,918 (+1.5%) from 2018

Net Income

Down

-$62,919

Down $102,800 (-258%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $385,510Liabilities 2013: $5,921Net Assets 2013: $379,5892013Assets 2014: $429,191Liabilities 2014: $8,182Net Assets 2014: $421,0092014Assets 2015: $385,858Liabilities 2015: $6,216Net Assets 2015: $379,6422015Assets 2016: $332,707Liabilities 2016: $20,228Net Assets 2016: $312,4792016Assets 2017: $220,422Liabilities 2017: $23,766Net Assets 2017: $196,6562017Assets 2018: $243,632Liabilities 2018: $71,829Net Assets 2018: $171,8032018Assets 2019: $196,769Liabilities 2019: $87,613Net Assets 2019: $109,1562019Assets 2020: $252,119Liabilities 2020: $136,001Net Assets 2020: $116,1182020Assets 2021: $226,015Liabilities 2021: $137,145Net Assets 2021: $88,8702021Assets 2022: $225,880Liabilities 2022: $83,095Net Assets 2022: $142,7852022Assets 2023: $44,710Liabilities 2023: $17,520Net Assets 2023: $27,1902023Assets 2024: $21,590Liabilities 2024: $0Net Assets 2024: $21,5902024

Highlighted filing

2019

Assets$196,769
Liabilities$87,613
Net Assets$109,156

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $381,4092013Revenue 2014: $470,634Expenses 2014: $472,038Net Income 2014: -$1,4042014Revenue 2015: $406,197Expenses 2015: $455,269Net Income 2015: -$49,0722015Revenue 2016: $360,851Expenses 2016: $419,254Net Income 2016: -$58,4032016Revenue 2017: $311,144Expenses 2017: $421,418Net Income 2017: -$110,2742017Revenue 2018: $373,945Expenses 2018: $334,064Net Income 2018: $39,8812018Revenue 2019: $276,063Expenses 2019: $338,982Net Income 2019: -$62,9192019Revenue 2020: $322,014Expenses 2020: $312,433Net Income 2020: $9,5812020Revenue 2021: $295,006Expenses 2021: $316,925Net Income 2021: -$21,9192021Revenue 2022: $446,485Expenses 2022: $346,443Net Income 2022: $100,0422022Revenue 2023: $371,123Expenses 2023: $486,718Net Income 2023: -$115,5952023Revenue 2024: $63,770Expenses 2024: $82,388Net Income 2024: -$18,6182024

Highlighted filing

2019

Revenue$276,063
Expenses$338,982
Net Income-$62,919
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Jan 3, 2020
Return Version
2018v3.2
Gross Receipts
$337,008
Mission and Program Overview

Mission

To provide recreation, education, vocational, and cultural programs for community youths.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$163,329$139,505▼ $23,824
Pledges and Grants Receivable$27,092$18,840▼ $8,252
Cash and Non-Interest-Bearing Accounts$43,750$17,878▼ $25,872
Savings and Temporary Cash Investments$5,393$16,034▲ $10,641
Prepaid Expenses and Deferred Charges$1,365$1,809▲ $444
Inventories for Sale or Use$248$248→ $0
Total Assets$243,632$196,769▼ $46,863
Other Assets Total$2,455$2,455→ $0
Liabilities
Other Liabilities$67,903$85,753▲ $17,850
Accounts Payable and Accrued Expenses$3,926$1,860▼ $2,066
Total Liabilities$71,829$87,613▲ $15,784
Net Assets / Fund Balance
Unrestricted Net Assets$171,803$109,156▼ $62,647
Total Net Assets Fund Balance$171,803$109,156▼ $62,647
Total Liabilities and Net Assets / Fund Balance$243,632$196,769▼ $46,863

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$121,938$514,548$636,486
Equipment$13,838$242,589$256,427
Other Land Buildings$3,729$66,539$70,268
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$138,348
Program Service Revenue
$45,306
Investment Income
$2
Other Revenue
$92,407
All Other Contributions
$82,964
Change in Net Assets
$-62,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,477
Other Expenses$131,505
Total Fundraising Expense$12,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,494$8,335$4,147$82,976
Current Officers, Directors, Trustees, and Key Employees$68,298$8,035$4,018$80,351
All Other Expenses$18,268$10,455$427$29,150
Other Employee Benefits$17,058$11,372-$28,430
Occupancy$19,055$5,283-$24,338
Insurance$13,886$2,405$102$16,393
Payroll Taxes$11,196$1,318$659$13,173
Other Expenses$7,004$5,942-$5,942
Fees for Services Accounting-$4,655-$4,655
Travel$3,272$879-$4,151
Pension Plan Contributions$2,165$255$127$2,547
Office Expenses--$2,513$2,513
Advertising$1,078-$546$1,624
Conferences and Meetings$1,081$463-$1,544
Total Functional Expenses$256,392$70,051$12,539$338,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$100,200
Gaming Direct Expenses$51,230
Fundraising Gross Income$38,785
Fundraising Direct Expenses$4,359
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
MAYOR'S BALL$22,330$22,330-$22,330
Golf Tournament$16,455$16,455$4,359$12,096
Total Events$38,785$38,785$4,359$34,426
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Plan Liability$79,734
Accrued Liabilities$2,232
Fica Payable$1,380
Federal W/h Payable$710
Credit Cards Payable$536
Ira Contributions Payable$343
Medicare Payable$323
Suta Payable$272
State W/h Payable$223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

The board of directors review and approve the form 990 at their next available board meeting subsequent to submittal.

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

Members sign a conflict of interest statement annually and the cop reviews the members participation in the organization's activities.

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

The board reviews the cop's performance and evaluates and approves compensation on an annual basis.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Aztec Boys & Girls Club
EIN
23-7321843
Phone
5053348861
Address
PO BOX 488, AZTEC, NM 87410

Signing Officer

Name
Michael Patch
Title
Executive Director
Phone
5053348861
Signed
2020-01-03

Organization Details

Principal Officer
Michael Patch
Formed
1971
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
8
Employees
23

Preparer

Firm
Steve Oldfield & Associates
Address
4001 N BUTLER BLDG 2101, FARMINGTON, NM 87401-8438
Preparer
Steve Oldfield
Phone
5053275001
Supplemental Narrative

Additional Explanations

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

Recreation, education, vocational, and cultural programs for community youth.

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IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM FEES - BASKETBALL
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES - VOLLEYBALL
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM FEES - SUMMER PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024815
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117766
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21822
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024815
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117766
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3450
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4376
IRS990/ProgSrvcAccomActyOtherGrp/Desc0RECREATION, EDUCATION, VOCATIONAL, AND CULTURAL PROGRAMS FOR COMMUNITY YOUTH.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt09000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207820
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0132032
IRS990/PYOtherRevenueAmt0124999
IRS990/PYProgramServiceRevenueAmt041126
IRS990/PYRevenuesLessExpensesAmt039881
IRS990/PYSalariesCompEmpBnftPaidAmt0202032
IRS990/PYTotalExpensesAmt0334064
IRS990/PYTotalRevenueAmt0373945
IRS990/ReconcilationRevenueExpnssAmt0-62919
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06780
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05393
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016034
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0138348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0207820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0201305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0241093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0228959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01017525
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0176330
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt022330
IRS990ScheduleA/OtherIncome170Grp/TotalAmt022330
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97850
IRS990ScheduleA/PublicSupportTotal170Amt01017525
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0138348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0207820
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0201305
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0241093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0228959
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01017525
IRS990ScheduleA/TotalSupportAmt01039855
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0121938
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0514548
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0636486
IRS990ScheduleD/EquipmentGrp/BookValueAmt013838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0242589
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0256427
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03729
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066539
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt070268
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt079734
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12232
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6323
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PLAN LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FICA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FEDERAL W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5IRA CONTRIBUTIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6MEDICARE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7SUTA PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8STATE W/H PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139505
IRS990ScheduleD/TotalLiabilityAmt085753
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04359
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0MAYOR'S BALL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt022330
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038785
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022330
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016455
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038785
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt034426
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04359
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04359
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt051230
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt0100200
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0100200
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt048970
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt051230
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt051230
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksName/BusinessNameLine1Txt0AZTEC BOYS & GIRLS CLUB
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0311 ASH STREET
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0AZTEC
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0NM
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd087410
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RECREATION, EDUCATION, VOCATIONAL, AND CULTURAL PROGRAMS FOR COMMUNITY YOUTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990 AT THEIR NEXT AVAILABLE BOARD MEETING SUBSEQUENT TO SUBMITTAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY AND THE COP REVIEWS THE MEMBERS PARTICIPATION IN THE ORGANIZATION'S ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE COP'S PERFORMANCE AND EVALUATES AND APPROVES COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

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