Civic Intelligence

Partnership for Community Action

990 • Fiscal year 2021 • EIN 31-1815692

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 02, 2022

722 Isleta Blvd SWAlbuquerque, NM 87102

(505) 247-9222

Siviq Scores

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

Liabilities / Assets

58th percentile

0.21x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.48x

Higher debt load relative to revenue than 71% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Net Margin

91st percentile

69%

Higher net margin than 91% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

43rd percentile

$75,070

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2021 filings • NTEE S • $1M-$5M nonprofits • Source year 2021

Asset Growth

83rd percentile

40%

Faster asset growth than 83% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

84th percentile

76%

Faster revenue growth than 84% of similar nonprofits.

2021 filings • NTEE S • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,999,708

Up $3,494,977 (+232%) from 2018

Net Assets

Up

$3,949,470

Up $3,044,803 (+337%) from 2018

Liabilities

Up

$1,050,238

Up $450,174 (+75%) from 2018

Revenue

Up

$2,171,702

Up $1,622,411 (+295%) from 2018

Expenses

Down

$667,024

Down $13,780 (-2.0%) from 2018

Net Income

Up

$1,504,678

Up $1,636,191 (+1244%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $483,765Liabilities 2010: $46,593Net Assets 2010: $437,1722010Assets 2012: $487,044Liabilities 2012: $61,740Net Assets 2012: $425,3042012Assets 2013: $1,263,429Liabilities 2013: $224,172Net Assets 2013: $1,039,2572013Assets 2014: $1,065,130Liabilities 2014: $204,504Net Assets 2014: $860,6262014Assets 2015: $1,158,375Liabilities 2015: $524,252Net Assets 2015: $634,1232015Assets 2016: $1,665,729Liabilities 2016: $409,961Net Assets 2016: $1,255,7682016Assets 2017: $1,457,844Liabilities 2017: $491,664Net Assets 2017: $966,1802017Assets 2018: $1,504,731Liabilities 2018: $600,064Net Assets 2018: $904,6672018Assets 2021: $4,999,708Liabilities 2021: $1,050,238Net Assets 2021: $3,949,4702021Assets 2025: $9,680,003Liabilities 2025: $2,091,892Net Assets 2025: $7,588,1112025

Highlighted filing

2021

Assets$4,999,708
Liabilities$1,050,238
Net Assets$3,949,470

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $412,4492010Expenses 2012: $566,1802012Expenses 2013: $530,4972013Revenue 2014: $511,572Expenses 2014: $573,101Net Income 2014: -$61,5292014Revenue 2015: $503,039Expenses 2015: $740,794Net Income 2015: -$237,7552015Revenue 2016: $1,624,536Expenses 2016: $1,002,891Net Income 2016: $621,6452016Revenue 2017: $414,022Expenses 2017: $703,610Net Income 2017: -$289,5882017Revenue 2018: $549,291Expenses 2018: $680,804Net Income 2018: -$131,5132018Revenue 2021: $2,171,702Expenses 2021: $667,024Net Income 2021: $1,504,6782021Revenue 2025: $3,896,549Expenses 2025: $1,861,244Net Income 2025: $2,035,3052025

Highlighted filing

2021

Revenue$2,171,702
Expenses$667,024
Net Income$1,504,678
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 2, 2022
Return Version
2020v4.0
Gross Receipts
$2,171,702
Mission and Program Overview

Mission

Partnership for community action is committed to building strong healthy communityies through relationship building, leadership development and civic engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,215,431$1,509,473▼ $705,958
Savings and Temporary Cash Investments$289,357$289,872▲ $515
Land, Buildings, and Equipment, Net$288,382$287,368▼ $1,014
Pledges and Grants Receivable$475,000$275,000▼ $200,000
Accounts Receivable$90,049$234,047▲ $143,998
Prepaid Expenses and Deferred Charges$6,247$6,240▼ $7
Total Assets$3,565,069$4,999,708▲ $1,434,639
Other Assets Total$200,603$2,397,708▲ $2,197,105
Liabilities
Other Liabilities$399,751$606,339▲ $206,588
Mortgage Notes Payable Secured by Investment Property$629,527$400,000▼ $229,527
Accounts Payable and Accrued Expenses$90,999$43,899▼ $47,100
Total Liabilities$1,120,277$1,050,238▼ $70,039
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,252,154$2,482,178▲ $1,230,024
Net Assets With Donor Restrictions$1,192,638$1,467,292▲ $274,654
Total Net Assets Fund Balance$2,444,792$3,949,470▲ $1,504,678
Total Liabilities and Net Assets / Fund Balance$3,565,069$4,999,708▲ $1,434,639

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$92,444$30,900$123,344
Land$113,948-$113,948
Buildings$80,976$17,443$98,419
Other Assets Org$-651--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Javier MartinezExecutive DiFT$75,070$75,070

Board Members and Trustees

NameTitle
Jaen UgaldePresident
Carlos LuceroDirector
Cindy SotoDirector
Meriah Heredia-griego PhdDirector
Bernadette MieraTreasurer
Kristine SuozziVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,892,546
Program Service Revenue
$211,470
Investment Income
$4,126
Other Revenue
$63,560
All Other Contributions
$1,101,066
Change in Net Assets
$1,504,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,171,702
Total Revenue per Audited Statements
$2,171,702
Total Revenue per Form 990
$2,171,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$334,621
Other Expenses$332,403
Total Fundraising Expense$18,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,306$27,931$1,651$200,888
Fees for Services Other$104,803--$104,803
Current Officers, Directors, Trustees, and Key Employees$56,303$7,507$11,261$75,071
Fees for Services Accounting-$42,519-$42,519
Other Employee Benefits$26,663$4,151$1,513$32,327
Payroll Taxes$21,721$3,382$1,232$26,335
Office Expenses$17,274$4,545$856$22,675
Information Technology$18,641$2,902$1,057$22,600
Advertising$16,889$2,746-$19,635
Occupancy$9,433$1,469$536$11,438
Interest-$10,315-$10,315
Depreciation Depletion-$9,193-$9,193
Insurance$5,689$886$323$6,898
Other Expenses$2,041$8,972-$2,041
Conferences and Meetings$276$919-$1,195
Travel$869$136$49$1,054
Total Functional Expenses$520,973$127,573$18,478$667,024

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$667,024
Total Expenses per Audited Statements$667,024
Total Expenses per Form 990$667,024
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Agencies$606,339
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

Form 990 is reviewed by the governing body and management prior to the submission to the irs.

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

Board and management are required to report potential conflicts of interest as soon as they arise.

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

The board of directors reviews compensation of officers

Form 990, Page 6, Part VI, Line 19

Governing documents for the organization are made available on the guidestar website and upon written request.

Filing and Contact Details

Filer

Filer Name
Partnership for Community Action
EIN
31-1815692
Phone
5052479222
Address
722 ISLETA BLVD SW, ALBUQUERQUE, NM 87102

Signing Officer

Name
Javier Martinez
Title
Executive Director
Phone
5052479222
Signed
2022-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Javier Martinez
Formed
2002
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
25

Preparer

Firm
Waters & Company LLC
Address
3311 CANDELARIA NE SUITE J, ALBUQUERQUE, NM 87107-1952
Preparer
Ollie D Waters
Phone
5052600616
Supplemental Narrative

Additional Explanations

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

Partnership for community action (pca) is a public charitable organization committed to building strong healthy communities through relationship building, leadership development,economic security, and civic engagement. In fy 21 pca continued to build power alongside community. By investing in people, through deep personal relationships, leadership development and organizing strategies pca engages community around system level change, improving access to high quality educational opportunities, health, and economic opportunity.the organization continues its advocacy work in relation to education,economic and health policy priorities impacting bipoc communities across the state. The organization continued the co-op capital lending program. Facilitating low interest loans available based on social capital. Borrowers are engaged in restorative economics curriculum organizing around community identified issues impacting families the most. Pca leaders continue the energy audit community initiative, partnering with organizations to lower energy costs for hundreds of nm households. Pca continues to engage early child care entrepreneurs in support of business development, growth and sustainability as well as organizing opportunities to strengthen a network of home based child care providers as they provide high quality education to nm children. Most notably in fy21 pca made significant progress on the construction of a social enterprise center in nm's south valley. This community led economic development project is a space where entrepreneurs, their families and entire neighborhoods will benefit from a family-friendly economic development campus that will include production/manufacturing jobs, professional development, social entrepreneurship training, and early childhood through college educational support initiatives.

Form 990, Part IX, Line 11G

Contract labor 104,803 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The partnership annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the organization takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. As of june 30, 2021, there were no uncertain tax positions noted. The partnerships policy is to classify income tax penalties and interest, when applicable, according to their natural classification. Under the statute of limitations, the partnerships tax returns are no longer subject to examination by tax authorities for years prior to 2018.

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IRS990/Desc0PARTNERSHIP FOR COMMUNITY ACTION (PCA) IS A PUBLIC CHARITABLE ORGANIZATION COMMITTED TO BUILDING STRONG HEALTHY COMMUNITIES THROUGH RELATIONSHIP BUILDING, LEADERSHIP DEVELOPMENT,ECONOMIC SECURITY, AND CIVIC ENGAGEMENT. IN FY 21 PCA CONTINUED TO BUILD POWER ALONGSIDE COMMUNITY. BY INVESTING IN PEOPLE, THROUGH DEEP PERSONAL RELATIONSHIPS, LEADERSHIP DEVELOPMENT AND ORGANIZING STRATEGIES PCA ENGAGES COMMUNITY AROUND SYSTEM LEVEL CHANGE, IMPROVING ACCESS TO HIGH QUALITY EDUCATIONAL OPPORTUNITIES, HEALTH, AND ECONOMIC OPPORTUNITY.THE ORGANIZATION CONTINUES ITS ADVOCACY WORK IN RELATION TO EDUCATION,ECONOMIC AND HEALTH POLICY PRIORITIES IMPACTING BIPOC COMMUNITIES ACROSS THE STATE. THE ORGANIZATION CONTINUED THE CO-OP CAPITAL LENDING PROGRAM. FACILITATING LOW INTEREST LOANS AVAILABLE BASED ON SOCIAL CAPITAL. BORROWERS ARE ENGAGED IN RESTORATIVE ECONOMICS CURRICULUM ORGANIZING AROUND COMMUNITY IDENTIFIED ISSUES IMPACTING FAMILIES THE MOST. PCA LEADERS CONTINUE THE ENERGY AUDIT COMMUNITY INITIATIVE, PARTNERING WITH ORGANIZATIONS TO LOWER ENERGY COSTS FOR HUNDREDS OF NM HOUSEHOLDS. PCA CONTINUES TO ENGAGE EARLY CHILD CARE ENTREPRENEURS IN SUPPORT OF BUSINESS DEVELOPMENT, GROWTH AND SUSTAINABILITY AS WELL AS ORGANIZING OPPORTUNITIES TO STRENGTHEN A NETWORK OF HOME BASED CHILD CARE PROVIDERS AS THEY PROVIDE HIGH QUALITY EDUCATION TO NM CHILDREN. MOST NOTABLY IN FY21 PCA MADE SIGNIFICANT PROGRESS ON THE CONSTRUCTION OF A SOCIAL ENTERPRISE CENTER IN NM'S SOUTH VALLEY. THIS COMMUNITY LED ECONOMIC DEVELOPMENT PROJECT IS A SPACE WHERE ENTREPRENEURS, THEIR FAMILIES AND ENTIRE NEIGHBORHOODS WILL BENEFIT FROM A FAMILY-FRIENDLY ECONOMIC DEVELOPMENT CAMPUS THAT WILL INCLUDE PRODUCTION/MANUFACTURING JOBS, PROFESSIONAL DEVELOPMENT, SOCIAL ENTREPRENEURSHIP TRAINING, AND EARLY CHILDHOOD THROUGH COLLEGE EDUCATIONAL SUPPORT INITIATIVES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 6,017 PPP LOAN FORGIVENESS 63,560
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt02014 WAS THE ORGANIZATION'S FIRST YEAR OF LOBBYING.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-A
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PARTNERSHIP ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. AS OF JUNE 30, 2021, THERE WERE NO UNCERTAIN TAX POSITIONS NOTED. THE PARTNERSHIPS POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST, WHEN APPLICABLE, ACCORDING TO THEIR NATURAL CLASSIFICATION. UNDER THE STATUTE OF LIMITATIONS, THE PARTNERSHIPS TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARTNERSHIP FOR COMMUNITY ACTION (PCA) IS A PUBLIC CHARITABLE ORGANIZATION COMMITTED TO BUILDING STRONG HEALTHY COMMUNITIES THROUGH RELATIONSHIP BUILDING, LEADERSHIP DEVELOPMENT,ECONOMIC SECURITY, AND CIVIC ENGAGEMENT. IN FY 21 PCA CONTINUED TO BUILD POWER ALONGSIDE COMMUNITY. BY INVESTING IN PEOPLE, THROUGH DEEP PERSONAL RELATIONSHIPS, LEADERSHIP DEVELOPMENT AND ORGANIZING STRATEGIES PCA ENGAGES COMMUNITY AROUND SYSTEM LEVEL CHANGE, IMPROVING ACCESS TO HIGH QUALITY EDUCATIONAL OPPORTUNITIES, HEALTH, AND ECONOMIC OPPORTUNITY.THE ORGANIZATION CONTINUES ITS ADVOCACY WORK IN RELATION TO EDUCATION,ECONOMIC AND HEALTH POLICY PRIORITIES IMPACTING BIPOC COMMUNITIES ACROSS THE STATE. THE ORGANIZATION CONTINUED THE CO-OP CAPITAL LENDING PROGRAM. FACILITATING LOW INTEREST LOANS AVAILABLE BASED ON SOCIAL CAPITAL. BORROWERS ARE ENGAGED IN RESTORATIVE ECONOMICS CURRICULUM ORGANIZING AROUND COMMUNITY IDENTIFIED ISSUES IMPACTING FAMILIES THE MOST. PCA LEADERS CONTINUE THE ENERGY AUDIT COMMUNITY INITIATIVE, PARTNERING WITH ORGANIZATIONS TO LOWER ENERGY COSTS FOR HUNDREDS OF NM HOUSEHOLDS. PCA CONTINUES TO ENGAGE EARLY CHILD CARE ENTREPRENEURS IN SUPPORT OF BUSINESS DEVELOPMENT, GROWTH AND SUSTAINABILITY AS WELL AS ORGANIZING OPPORTUNITIES TO STRENGTHEN A NETWORK OF HOME BASED CHILD CARE PROVIDERS AS THEY PROVIDE HIGH QUALITY EDUCATION TO NM CHILDREN. MOST NOTABLY IN FY21 PCA MADE SIGNIFICANT PROGRESS ON THE CONSTRUCTION OF A SOCIAL ENTERPRISE CENTER IN NM'S SOUTH VALLEY. THIS COMMUNITY LED ECONOMIC DEVELOPMENT PROJECT IS A SPACE WHERE ENTREPRENEURS, THEIR FAMILIES AND ENTIRE NEIGHBORHOODS WILL BENEFIT FROM A FAMILY-FRIENDLY ECONOMIC DEVELOPMENT CAMPUS THAT WILL INCLUDE PRODUCTION/MANUFACTURING JOBS, PROFESSIONAL DEVELOPMENT, SOCIAL ENTREPRENEURSHIP TRAINING, AND EARLY CHILDHOOD THROUGH COLLEGE EDUCATIONAL SUPPORT INITIATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE GOVERNING BODY AND MANAGEMENT PRIOR TO THE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD AND MANAGEMENT ARE REQUIRED TO REPORT POTENTIAL CONFLICTS OF INTEREST AS SOON AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEWS COMPENSATION OF OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE MADE AVAILABLE ON THE GUIDESTAR WEBSITE AND UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 104,803 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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