Civic Intelligence

El Ranchito De Los Ninos Foundation

EIN 26-3208502 • 501(c)3 • Los Lunas, NM

Profile

To support el ranchito de los ninos, inc.

PO Box 2400Los Lunas, NM 87031

www.elranchitonm.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.24x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.71x

Higher debt load relative to revenue than 86% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$67,082

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

NTEE P • $1M-$5M nonprofits • Source year 2024

Asset Growth

56th percentile

6.3%

Faster asset growth than 56% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-3.0%

Faster revenue growth than 31% of similar nonprofits.

NTEE P • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,489,947

Up $265,546 (+6.3%) from 2023

Liabilities

Down

$1,068,499

Down $372,265 (-26%) from 2023

Net Assets

Up

$3,421,448

Up $637,811 (+23%) from 2023

Revenue

Down

$1,495,355

Down $45,828 (-3.0%) from 2023

Expenses

Up

$1,107,453

Up $9,314 (+0.8%) from 2023

Net Income

Down

$387,902

Down $55,142 (-12%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $567,237Liabilities 2011: $231,393Net Assets 2011: $335,8442011Assets 2012: $841,750Liabilities 2012: $348,650Net Assets 2012: $493,1002012Assets 2013: $987,927Liabilities 2013: $246,241Net Assets 2013: $741,6862013Assets 2014: $1,145,165Liabilities 2014: $252,126Net Assets 2014: $893,0392014Assets 2015: $1,462,305Liabilities 2015: $189,000Net Assets 2015: $1,273,3052015Assets 2016: $1,655,568Liabilities 2016: $196,792Net Assets 2016: $1,458,7762016Assets 2017: $1,712,222Liabilities 2017: $274,540Net Assets 2017: $1,437,6822017Assets 2018: $2,351,436Liabilities 2018: $44,519Net Assets 2018: $2,306,9172018Assets 2019: $2,632,287Liabilities 2019: $78,628Net Assets 2019: $2,553,6592019Assets 2020: $2,254,011Liabilities 2020: $76,785Net Assets 2020: $2,177,2262020Assets 2021: $3,106,216Liabilities 2021: $529,614Net Assets 2021: $2,576,6022021Assets 2022: $3,189,524Liabilities 2022: $859,330Net Assets 2022: $2,330,1942022Assets 2023: $4,224,401Liabilities 2023: $1,440,764Net Assets 2023: $2,783,6372023Assets 2024: $4,489,947Liabilities 2024: $1,068,499Net Assets 2024: $3,421,4482024

Highlighted filing

2024

Assets$4,489,947
Liabilities$1,068,499
Net Assets$3,421,448

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $7,1602011Expenses 2012: $382,3802012Expenses 2013: $338,1062013Revenue 2014: $791,688Expenses 2014: $669,437Net Income 2014: $122,2512014Revenue 2015: $985,688Expenses 2015: $556,553Net Income 2015: $429,1352015Revenue 2016: $774,196Expenses 2016: $559,142Net Income 2016: $215,0542016Revenue 2017: $593,538Expenses 2017: $647,504Net Income 2017: -$53,9662017Revenue 2018: $1,205,254Expenses 2018: $429,279Net Income 2018: $775,9752018Revenue 2019: $992,928Expenses 2019: $742,193Net Income 2019: $250,7352019Revenue 2020: $724,141Expenses 2020: $1,091,990Net Income 2020: -$367,8492020Revenue 2021: $1,452,292Expenses 2021: $710,019Net Income 2021: $742,2732021Revenue 2022: $833,699Expenses 2022: $965,840Net Income 2022: -$132,1412022Revenue 2023: $1,541,183Expenses 2023: $1,098,139Net Income 2023: $443,0442023Revenue 2024: $1,495,355Expenses 2024: $1,107,453Net Income 2024: $387,9022024

Highlighted filing

2024

Revenue$1,495,355
Expenses$1,107,453
Net Income$387,902

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.49$1.07$3.42$1.50$1.11$0.39
2023Detailed filing. Detailed filing data is available for this year.$4.22$1.44$2.78$1.54$1.10$0.44
2022Detailed filing. Detailed filing data is available for this year.$3.19$0.86$2.33$0.83$0.97$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.11$0.53$2.58$1.45$0.71$0.74
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.08$2.18$0.72$1.09$0.37
2019Detailed filing. Detailed filing data is available for this year.$2.63$0.08$2.55$0.99$0.74$0.25
2018Detailed filing. Detailed filing data is available for this year.$2.35$0.04$2.31$1.21$0.43$0.78
2017Detailed filing. Detailed filing data is available for this year.$1.71$0.27$1.44$0.59$0.65$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.20$1.46$0.77$0.56$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.46$0.19$1.27$0.99$0.56$0.43
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.25$0.89$0.79$0.67$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.25$0.74$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.35$0.49$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.23$0.34$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,546,125
Mission and Program Overview

Mission

To support el ranchito de los ninos, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,043,223$2,562,255▼ $480,968
Cash and Non-Interest-Bearing Accounts$735,439$1,330,348▲ $594,909
Land, Buildings, and Equipment, Net$412,365$412,365→ $0
Inventories for Sale or Use$9,556$95,000▲ $85,444
Prepaid Expenses and Deferred Charges$4,258--
Accounts Receivable$19,550$1,250▼ $18,300
Total Assets$4,224,401$4,489,947▲ $265,546
Other Assets Total$10$88,729▲ $88,719
Liabilities
Other Liabilities$1,440,237$1,067,506▼ $372,731
Accounts Payable and Accrued Expenses$527$993▲ $466
Total Liabilities$1,440,764$1,068,499▼ $372,265
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,660,146$3,337,098▲ $676,952
Net Assets With Donor Restrictions$123,491$84,350▼ $39,141
Total Net Assets Fund Balance$2,783,637$3,421,448▲ $637,811
Total Liabilities and Net Assets / Fund Balance$4,224,401$4,489,947▲ $265,546

Asset Categories

AssetBook ValueDepreciationBasis
Land$412,365--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$50,812-▼ $3,133-$47,673
2022$51,499-▲ $14-$50,812
2021$50,574-▲ $1,390-$51,499
2020$46,010-▲ $5,050-$50,574
2019$45,268-▲ $924-$46,010
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Barbara Carrillo-to 124Executive DiPT$67,082$67,082

Board Members and Trustees

NameTitle
Kathy MechenbierPresident
Harvey CrowleyDirector
Eloy PadillaEx. Director -fr
Mike MechenbierCo-founder
Patrick WilkinsTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$1,101,346
Program Service Revenue
$0
Investment Income
$55,869
Other Revenue
$338,140
All Other Contributions
$721,321
Change in Net Assets
$387,902

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art1$95,000Fair Market Value (FMV)
Other Non Cash Contri Table60$36,103Fair Market Value (FMV)
Other Non Cash Contri Table1$12,346Fair Market Value (FMV)
Other Non Cash Contri Table1$11,000Fair Market Value (FMV)
Cars and Other Vehicles1$7,000Fair Market Value (FMV)
Other Non Cash Contri Table1$5,000Fair Market Value (FMV)
Total Noncash Contributions65$166,449-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$855,079
Other Expenses$216,439
Total Fundraising Expense$72,429
Salaries, Compensation, and Employee Benefits$35,935
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$855,079--$855,079
Fees for Services Accounting$2,118$91,813-$93,931
Current Officers, Directors, Trustees, and Key Employees$27,257$6,995$1,683$35,935
Advertising-$1,460$2,455$3,915
Office Expenses$114$356$242$712
Other Expenses$29$264$29$264
Total Functional Expenses$906,792$128,232$72,429$1,107,453
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
El Ranchito De Los Ninos IncLos Lunas, NM501c3See Part Iv$855,079
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,770
Fundraising Gross Income$16,545
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Cruise$387,620$16,545$28,925$-12,380
Duke It Out$8,950-$5,300-
Total Events$396,570$16,545$50,770$-34,225
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Liabilities$1,067,506
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kathy mechenbier mike mechenbier president co-founder spouses

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

A copy of the form 990 is provided to the governing body.

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

Board members are required to review the policy annually and disclose any conflicts.

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

Comparability information

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

Comparibility information

Form 990, Page 6, Part VI, Line 19

The organization provides all documents to the public if so requested

Filing and Contact Details

Filer

Filer Name
El Ranchito De Los Ninos Foundation
EIN
26-3208502
Phone
5055654470
Address
PO BOX 2400, LOS LUNAS, NM 87031

Signing Officer

Name
Eloy Padilla
Title
Ex. Director -from 03/24
Phone
5055654470
Signed
2025-05-15

Organization Details

Principal Officer
Eloy Padilla
Formed
2008
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Pulakos Cpas Pc
Address
6753 ACADEMY RD NE, ALBUQUERQUE, NM 87109
Preparer
Robert a Depasquale CPA
Phone
5053381500
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

The organization's audit oversight and selection processes were not changed during the tax year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization intends to apply the annual endowment fund distributions towards its general operating expenses. Annual distributions must be approved annually and should be about 4-5% of the fund's average market value.

Schedule D, Page 3, Part X

The foundation is exempt under internal revenue code section 50(c)(3). The internal revenue service has classified the foundation as other than private foundations. Los nios foundation is a disregarded entity for tax purposes and is included in the information reporting tax return (form 990) of the foundation. Accounting standards require the organization to evaluate and disclose uncertain tax positions. The organization has not identified any uncertain tax positions requiring measurement, disclosure or accrual through june 30, 2024, for any entities within the consolidated group. There were no interest and penalties in relation to tax matters for 2024. Interest and penalties that may arise from tax matters are expensed under their natural classifications. Due to the statutes of limitation, the organization is no longer subject to examination by tax authorities for years before 2020.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION INTENDS TO APPLY THE ANNUAL ENDOWMENT FUND DISTRIBUTIONS TOWARDS ITS GENERAL OPERATING EXPENSES. ANNUAL DISTRIBUTIONS MUST BE APPROVED ANNUALLY AND SHOULD BE ABOUT 4-5% OF THE FUND'S AVERAGE MARKET VALUE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FOUNDATION IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 50(C)(3). THE INTERNAL REVENUE SERVICE HAS CLASSIFIED THE FOUNDATION AS OTHER THAN PRIVATE FOUNDATIONS. LOS NIOS FOUNDATION IS A DISREGARDED ENTITY FOR TAX PURPOSES AND IS INCLUDED IN THE INFORMATION REPORTING TAX RETURN (FORM 990) OF THE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THE ORGANIZATION TO EVALUATE AND DISCLOSE UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS REQUIRING MEASUREMENT, DISCLOSURE OR ACCRUAL THROUGH JUNE 30, 2024, FOR ANY ENTITIES WITHIN THE CONSOLIDATED GROUP. THERE WERE NO INTEREST AND PENALTIES IN RELATION TO TAX MATTERS FOR 2024. INTEREST AND PENALTIES THAT MAY ARISE FROM TAX MATTERS ARE EXPENSED UNDER THEIR NATURAL CLASSIFICATIONS. DUE TO THE STATUTES OF LIMITATION, THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CHARITY CRUISE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DUKE IT OUT
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SEE PART IV
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0EL RANCHITO DE LOS NINOS INC
IRS990ScheduleI/RecipientTable/RecipientEIN0850471183
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 2400
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LOS LUNAS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NM
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FUNDS ARE USED BY THE ORGANIZATION'S RELATED TAX-EXEMPT ENTITY, SO IT HAS OVERSIGHT TO MONITOR THE USE OF THE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1PART II LINE 1 COLUMN H: FOR THE GENERAL SUPPORT OF EL RANCHITO DE LOS NINOS, INC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0PART 1 - THE ORGANIZATION IS LISTING THE NUMBER OF CONTRIBUTORS IN COLUMN B.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE M, PAGE 2, PART II
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KATHY MECHENBIER MIKE MECHENBIER PRESIDENT CO-FOUNDER SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO REVIEW THE POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABILITY INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPARIBILITY INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PROVIDES ALL DOCUMENTS TO THE PUBLIC IF SO REQUESTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S AUDIT OVERSIGHT AND SELECTION PROCESSES WERE NOT CHANGED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B

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