Civic Intelligence

New Mexico Immigrant Law Center

EIN 27-3303237 • 501(c)3 • Albuquerque, NM

Profile

To provide legal services to new mexico's low-income immigrants and their families; to educate new mexico immigrant families, service providers, and the general public on legal issues unique to non-citizens; and to work with community leaders and other decision-makers to improve the status, security, health and well-being for new mexico's low-income immigrants.

PO Box 7040Albuquerque, NM 87194

www.nmilc.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.14x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

50th percentile

4.3%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$173,699

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,268,304

Up $828,401 (+24%) from 2022

Liabilities

Up

$609,347

Up $385,532 (+172%) from 2022

Net Assets

Up

$3,658,957

Up $442,869 (+14%) from 2022

Revenue

Up

$5,145,861

Up $1,846,695 (+56%) from 2022

Expenses

Up

$4,923,767

Up $2,526,945 (+105%) from 2022

Net Income

Down

$222,094

Down $680,250 (-75%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $2,134,675Liabilities 2020: $225,916Net Assets 2020: $1,908,7592020Assets 2022: $3,439,903Liabilities 2022: $223,815Net Assets 2022: $3,216,0882022Assets 2024: $4,268,304Liabilities 2024: $609,347Net Assets 2024: $3,658,9572024

Highlighted filing

2024

Assets$4,268,304
Liabilities$609,347
Net Assets$3,658,957

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2020: $2,889,680Expenses 2020: $2,132,529Net Income 2020: $757,1512020Revenue 2022: $3,299,166Expenses 2022: $2,396,822Net Income 2022: $902,3442022Revenue 2024: $5,145,861Expenses 2024: $4,923,767Net Income 2024: $222,0942024

Highlighted filing

2024

Revenue$5,145,861
Expenses$4,923,767
Net Income$222,094

Filings

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
$5,145,861
Mission and Program Overview

Mission

To provide legal services to new mexico's low-income immigrants and their families; to educate new mexico immigrant families, service providers, and the general public on legal issues unique to non-citizens; and to increase support for new mexican immigrants and first generation students who aspire to enter the public interest law field.

To provide legal services to new mexico's low-income immigrants and their families; to educate new mexico immigrant families, service providers, and the general public on legal issues unique to non-citizens; and to work with community leaders and other decision-makers to improve the status, security, health and well-being for new mexico's low-income immigrants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$669,253$1,461,764▲ $792,511
Accounts Receivable$692,476$1,114,238▲ $421,762
Investments Other Securities$1,346,094$656,884▼ $689,210
Pledges and Grants Receivable$251,282$505,500▲ $254,218
Cash and Non-Interest-Bearing Accounts$480,794$422,336▼ $58,458
Prepaid Expenses and Deferred Charges$26,710$59,016▲ $32,306
Land, Buildings, and Equipment, Net$30,676$35,902▲ $5,226
Total Assets$3,512,118$4,268,304▲ $756,186
Other Assets Total$14,833$12,664▼ $2,169
Liabilities
Accounts Payable and Accrued Expenses$201,674$446,741▲ $245,067
Deferred Revenue$126,653$162,606▲ $35,953
Total Liabilities$328,327$609,347▲ $281,020
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,672,603$3,055,996▲ $383,393
Net Assets With Donor Restrictions$511,188$602,961▲ $91,773
Total Net Assets Fund Balance$3,183,791$3,658,957▲ $475,166
Total Liabilities and Net Assets / Fund Balance$3,512,118$4,268,304▲ $756,186

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$35,902$39,844$75,746
Other Securities$656,884--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer LandauExecutive DiFT$138,669$35,030$173,699
Jennifer LandauExecutive Director-$138,669$35,030$173,699

Board Members and Trustees

NameTitle
Monica CordovaPresident
Julio RomeroDirector
Serge MartinezSecretary
Barry HerskowitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,984,208
Program Service Revenue
$67,170
Investment Income
$94,483
Other Revenue
$0
All Other Contributions
$2,976,720
Change in Net Assets
$222,094

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,145,861
Revenue Not Reported on Form 990
$253,072
Total Revenue per Audited Statements
$5,398,933
Total Revenue per Form 990
$5,145,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,899,307
Other Expenses$1,024,460
Total Fundraising Expense$65,010
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,786,286$251,272$40,877$3,078,435
Fees for Services Other$534,149$22,027$4,096$560,272
Other Employee Benefits$260,382$25,127$5,569$291,078
Payroll Taxes$203,884$18,401$3,209$225,494
Current Officers, Directors, Trustees, and Key Employees$156,845$14,343$2,511$173,699
Pension Plan Contributions$116,828$11,274$2,499$130,601
Occupancy$101,602$3,142-$104,744
Information Technology$92,505$1,284-$93,789
Office Expenses$69,944$1,735$5,248$76,927
Conferences and Meetings$51,468--$51,468
Travel$50,938$130-$51,068
Fees for Services Accounting$22,457$926$172$23,555
Insurance$16,829$2,970-$19,799
Other Expenses$15,540$1,657$829$15,540
Depreciation Depletion$10,403$322-$10,725
Total Functional Expenses$4,504,147$354,610$65,010$4,923,767

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,923,767
Total Expenses per Audited Statements$4,923,767
Total Expenses per Form 990$4,923,767
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
Yes
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 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

The draft copy of the 990 is reviewed by the organization's executive director and contract accountant. Once it has been approved by the executive director and contract accountant it is then provided to the governance and finance committees for their review and approval. Once reviewed and approved by these committees, the 990 is sent to each member of the board of directors for their review and approval prior to filing the 990 with the internal revenue service.

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

The organization enforces and monitors compliance with its conflict of interest policy through a thorough review of the board for any potential or actual conflicts of interest. The organization's conflict of interest policy includes an annual conflict of interest disclosure requirement for any financial and organizational interests from each member of the board. Employees are also required to sign a form attesting that they have read the conflict of interest policy.

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

Compensation of the organization's executive director is approved by the board of directors annually as part of the annual budget process. The board considers comparable compensation data from other comparable organizations. The deliberation and decision is documented in the board of directors meeting minutes.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are made available upon request. The organization's 990 and audited financial statements are also available to the public via the new mexico attorney general's website.

Filing and Contact Details

Filer

Filer Name
New Mexico Immigrant Law Center
EIN
27-3303237
Phone
5052471023
Address
PO BOX 7040, ALBUQUERQUE, NM 87194

Signing Officer

Name
Jennifer Landau
Title
Executive Director
Phone
5052471023
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Landau
Formed
2010
Legal Domicile
Nm
Voting Board Members
4
Independent Board Members
4
Employees
58
Volunteers
285

Preparer

Firm
Sjt Group LLC
Address
4811 HARDWARE DR NE SUITE E-4, ALBUQUERQUE, NM 87109
Preparer
Armando Sanchez
Phone
5053128702
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide legal services to new mexico's low-income immigrants and their families; to educate new mexico immigrant families, service providers, and the general public on legal issues unique to non-citizens; and to work with community leaders and other decision-makers to improve the status, security, health and well-being for new mexico's low-income immigrants.

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

Nmilc focused on providing access to justice for low-income immigrants through collaborative and holistic legal services. This past year we served individuals from 28 counties (out of a total of 33) in new mexico and provided direct representation, advice, brief services, navigation, legal information and referral to 9,595 individuals. 1,123 individuals received full representation. To expand access accross the state we have a remote legal service infrastructure to provide brief services support for individuals applying for green card renewal, and work permit renewal. We have also developed legal workshop models to provide greater access to legal orientation and brief services to asylum seekers facing removal state wide. Furthermore, we house a robust pro bono program that provides mentorship to attorneys to expaind our reach. In 2023, 151 attorneys, doj representatives, and professional interpreters and translators provided 2521 hours of volunteer service. An additional 134 non-attorney volunteers provided pro bono medical assessments, court certified interpretation services, and program administration support. Our case managers ensure that people experiencing serious psychological needs or in need of support are holistically supported. 130 client survivors of abuse and persecution were connected to emergency assistance programs. Through our detention program, we provided legal information to 3,760 detained adult individuals. We advocated on behalf of clients with various government agencies to address medical neglect, lack of language access, and due process failures. We also provided education, expertise and advocacy in support of policies important to our constituents.

Form 990, Part IX, Line 11G

Professional & contractual 292,877 12,077 2,246 in-kind expenses 241,272 9,950 1,850 total 534,149 22,027 4,096

Financial Statement Notes

Schedule D, Page 3, Part X

Nmilc is exempt from income taxes under section 501(c)(3) of the internal revenue code and has been classified by the internal revenue service as an organization that is not a private foundation. The financial accounting standards board (fasb) issued fasb asc 740-10, accounting for uncertainty in income taxes, which provides guidance on how to measure and account for various tax positions. Nmilc determined no material unrecognized tax benefits or liabilities existed as of june 30, 2024 and 2023. If applicable, nmilc will recognize interest and penalties related to underpayment of income taxes as income tax expense.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NMILC IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON HOW TO MEASURE AND ACCOUNT FOR VARIOUS TAX POSITIONS. NMILC DETERMINED NO MATERIAL UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXISTED AS OF JUNE 30, 2024 AND 2023. IF APPLICABLE, NMILC WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE LEGAL SERVICES TO NEW MEXICO'S LOW-INCOME IMMIGRANTS AND THEIR FAMILIES; TO EDUCATE NEW MEXICO IMMIGRANT FAMILIES, SERVICE PROVIDERS, AND THE GENERAL PUBLIC ON LEGAL ISSUES UNIQUE TO NON-CITIZENS; AND TO WORK WITH COMMUNITY LEADERS AND OTHER DECISION-MAKERS TO IMPROVE THE STATUS, SECURITY, HEALTH AND WELL-BEING FOR NEW MEXICO'S LOW-INCOME IMMIGRANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NMILC FOCUSED ON PROVIDING ACCESS TO JUSTICE FOR LOW-INCOME IMMIGRANTS THROUGH COLLABORATIVE AND HOLISTIC LEGAL SERVICES. THIS PAST YEAR WE SERVED INDIVIDUALS FROM 28 COUNTIES (OUT OF A TOTAL OF 33) IN NEW MEXICO AND PROVIDED DIRECT REPRESENTATION, ADVICE, BRIEF SERVICES, NAVIGATION, LEGAL INFORMATION AND REFERRAL TO 9,595 INDIVIDUALS. 1,123 INDIVIDUALS RECEIVED FULL REPRESENTATION. TO EXPAND ACCESS ACCROSS THE STATE WE HAVE A REMOTE LEGAL SERVICE INFRASTRUCTURE TO PROVIDE BRIEF SERVICES SUPPORT FOR INDIVIDUALS APPLYING FOR GREEN CARD RENEWAL, AND WORK PERMIT RENEWAL. WE HAVE ALSO DEVELOPED LEGAL WORKSHOP MODELS TO PROVIDE GREATER ACCESS TO LEGAL ORIENTATION AND BRIEF SERVICES TO ASYLUM SEEKERS FACING REMOVAL STATE WIDE. FURTHERMORE, WE HOUSE A ROBUST PRO BONO PROGRAM THAT PROVIDES MENTORSHIP TO ATTORNEYS TO EXPAIND OUR REACH. IN 2023, 151 ATTORNEYS, DOJ REPRESENTATIVES, AND PROFESSIONAL INTERPRETERS AND TRANSLATORS PROVIDED 2521 HOURS OF VOLUNTEER SERVICE. AN ADDITIONAL 134 NON-ATTORNEY VOLUNTEERS PROVIDED PRO BONO MEDICAL ASSESSMENTS, COURT CERTIFIED INTERPRETATION SERVICES, AND PROGRAM ADMINISTRATION SUPPORT. OUR CASE MANAGERS ENSURE THAT PEOPLE EXPERIENCING SERIOUS PSYCHOLOGICAL NEEDS OR IN NEED OF SUPPORT ARE HOLISTICALLY SUPPORTED. 130 CLIENT SURVIVORS OF ABUSE AND PERSECUTION WERE CONNECTED TO EMERGENCY ASSISTANCE PROGRAMS. THROUGH OUR DETENTION PROGRAM, WE PROVIDED LEGAL INFORMATION TO 3,760 DETAINED ADULT INDIVIDUALS. WE ADVOCATED ON BEHALF OF CLIENTS WITH VARIOUS GOVERNMENT AGENCIES TO ADDRESS MEDICAL NEGLECT, LACK OF LANGUAGE ACCESS, AND DUE PROCESS FAILURES. WE ALSO PROVIDED EDUCATION, EXPERTISE AND ADVOCACY IN SUPPORT OF POLICIES IMPORTANT TO OUR CONSTITUENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DRAFT COPY OF THE 990 IS REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CONTRACT ACCOUNTANT. ONCE IT HAS BEEN APPROVED BY THE EXECUTIVE DIRECTOR AND CONTRACT ACCOUNTANT IT IS THEN PROVIDED TO THE GOVERNANCE AND FINANCE COMMITTEES FOR THEIR REVIEW AND APPROVAL. ONCE REVIEWED AND APPROVED BY THESE COMMITTEES, THE 990 IS SENT TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THE 990 WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ENFORCES AND MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY THROUGH A THOROUGH REVIEW OF THE BOARD FOR ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY INCLUDES AN ANNUAL CONFLICT OF INTEREST DISCLOSURE REQUIREMENT FOR ANY FINANCIAL AND ORGANIZATIONAL INTERESTS FROM EACH MEMBER OF THE BOARD. EMPLOYEES ARE ALSO REQUIRED TO SIGN A FORM ATTESTING THAT THEY HAVE READ THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY AS PART OF THE ANNUAL BUDGET PROCESS. THE BOARD CONSIDERS COMPARABLE COMPENSATION DATA FROM OTHER COMPARABLE ORGANIZATIONS. THE DELIBERATION AND DECISION IS DOCUMENTED IN THE BOARD OF DIRECTORS MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION'S 990 AND AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE TO THE PUBLIC VIA THE NEW MEXICO ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL & CONTRACTUAL 292,877 12,077 2,246 IN-KIND EXPENSES 241,272 9,950 1,850 TOTAL 534,149 22,027 4,096
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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