Civic Intelligence

Partnership for Community Action

990 • Fiscal year 2022 • EIN 31-1815692

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 08, 2023

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

59th percentile

0.37x

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

2022 filings • NTEE S • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

2.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

2022 filings • NTEE S • $5M-$10M nonprofits • Source year 2022

Net Margin

82nd percentile

40%

Higher net margin than 82% of similar nonprofits.

2022 filings • NTEE S • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

29th percentile

$87,934

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2022 filings • NTEE S • $5M-$10M nonprofits • Source year 2022

Asset Growth

89th percentile

43%

Faster asset growth than 89% of similar nonprofits.

2022 filings • NTEE S • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-41%

Faster revenue growth than 2% of similar nonprofits.

2022 filings • NTEE S • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$7,132,735

Up $2,133,027 (+43%) from 2021

Net Assets

Up

$4,460,737

Up $511,267 (+13%) from 2021

Liabilities

Up

$2,671,998

Up $1,621,760 (+154%) from 2021

Revenue

Down

$1,276,650

Down $895,052 (-41%) from 2021

Expenses

Up

$765,383

Up $98,359 (+15%) from 2021

Net Income

Down

$511,267

Down $993,411 (-66%) from 2021

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 2022: $7,132,735Liabilities 2022: $2,671,998Net Assets 2022: $4,460,7372022Assets 2025: $9,680,003Liabilities 2025: $2,091,892Net Assets 2025: $7,588,1112025

Highlighted filing

2022

Assets$7,132,735
Liabilities$2,671,998
Net Assets$4,460,737

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 2022: $1,276,650Expenses 2022: $765,383Net Income 2022: $511,2672022Revenue 2025: $3,896,549Expenses 2025: $1,861,244Net Income 2025: $2,035,3052025

Highlighted filing

2022

Revenue$1,276,650
Expenses$765,383
Net Income$511,267
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 8, 2023
Return Version
2021v4.0
Gross Receipts
$1,276,650
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
Land, Buildings, and Equipment, Net$287,368$4,628,971▲ $4,341,603
Cash and Non-Interest-Bearing Accounts$1,509,473$1,832,494▲ $323,021
Pledges and Grants Receivable$509,047$371,435▼ $137,612
Savings and Temporary Cash Investments$289,872$285,515▼ $4,357
Prepaid Expenses and Deferred Charges$6,240$14,320▲ $8,080
Total Assets$4,999,708$7,132,735▲ $2,133,027
Other Assets Total$2,397,708--
Liabilities
Mortgage Notes Payable Secured by Investment Property$400,000$1,909,004▲ $1,509,004
Other Liabilities$606,339$650,046▲ $43,707
Deferred Revenue-$97,500-
Accounts Payable and Accrued Expenses$43,899$15,448▼ $28,451
Total Liabilities$1,050,238$2,671,998▲ $1,621,760
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,482,178$4,077,505▲ $1,595,327
Net Assets With Donor Restrictions$1,467,292$383,232▼ $1,084,060
Total Net Assets Fund Balance$3,949,470$4,460,737▲ $511,267
Total Liabilities and Net Assets / Fund Balance$4,999,708$7,132,735▲ $2,133,027

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$89,186$38,098$127,284
Land$113,948-$113,948
Buildings$4,421,520$47,598$98,419
Equipment$4,317$1,233$5,550
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nichelle GilbertExecutive DiFT$87,934$87,934

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$990,686
Program Service Revenue
$252,878
Investment Income
$2,351
Other Revenue
$30,735
All Other Contributions
$893,532
Change in Net Assets
$511,267

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,276,650
Total Revenue per Audited Statements
$1,276,650
Total Revenue per Form 990
$1,276,650
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,194
Salaries, Compensation, and Employee Benefits$375,189
Total Fundraising Expense$6,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,685$5,113-$140,798
Current Officers, Directors, Trustees, and Key Employees$74,744$11,431$1,759$87,934
Fees for Services Other$85,690--$85,690
Comp Disqual Persons$77,487-$2,396$79,883
Fees for Services Accounting-$43,366-$43,366
Occupancy$40,264$2,313$581$43,158
Other Employee Benefits$31,142$1,789$449$33,380
Payroll Taxes$30,968$1,779$447$33,194
Other Expenses$27,663$22,823-$27,663
Office Expenses$24,924$2,011$318$27,253
Advertising$25,297$963-$26,260
Interest$12,383$8,809-$21,192
Insurance$11,586$666$167$12,419
Depreciation Depletion$7,145$3,778-$10,923
Information Technology$4,413$254$64$4,731
Travel$4,273$246$62$4,581
Conferences and Meetings$3,045$536-$3,581
Total Functional Expenses$653,103$106,037$6,243$765,383

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$765,383
Total Expenses per Audited Statements$765,383
Total Expenses per Form 990$765,383
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$640,341
Security Deposits$9,705
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
Nichelle Gilbert
Title
Executive Director
Phone
5052479222
Signed
2023-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nichelle Gilbert
Formed
2002
Legal Domicile
Nm
Voting Board Members
6
Independent Board Members
6
Employees
8
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 501c3 established in 1990 working alongside community to build power toward system level change. Our mission is to dismantle systems of inequity by investing in people and families to build power, working locally and spreading across new mexico. Pca collectively celebrated the overwhelming passage of ca1 legislation in support of quality education for new mexico children. The passage will have intergenerational impact for the state and shows movement toward a robustly and fully funded quality education system for all children. Pca envisions engaged, healthy, vibrant communities in which everyone has quality education, wellness, and economic opportunity.

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

In 2022 pca moved to solidify its position in the alternative economic development ecosystem by opening the south valley social enterprise center the sec represents community led development and the organization's commitment to economic equity through social enterprise. The 17,000 square foot center is a place based model, strengthening existing partnerships, providing living wage jobs and holistic programming in support of thriving families.

Form 990, Part IX, Line 11G

Contract labor 85,690 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, 2022, there were no uncertain tax positions noted. The partnership's policy is to classify income tax penalties and interest, when applicable, according to their natural classification. Under the statute of limitations, the partnership's tax returns are no longer subject to examination by tax authorities for years prior to 2019.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0IN 2022 PCA MOVED TO SOLIDIFY ITS POSITION IN THE ALTERNATIVE ECONOMIC DEVELOPMENT ECOSYSTEM BY OPENING THE SOUTH VALLEY SOCIAL ENTERPRISE CENTER THE SEC REPRESENTS COMMUNITY LED DEVELOPMENT AND THE ORGANIZATION'S COMMITMENT TO ECONOMIC EQUITY THROUGH SOCIAL ENTERPRISE. THE 17,000 SQUARE FOOT CENTER IS A PLACE BASED MODEL, STRENGTHENING EXISTING PARTNERSHIPS, PROVIDING LIVING WAGE JOBS AND HOLISTIC PROGRAMMING IN SUPPORT OF THRIVING FAMILIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 36,752 PPP LOAN FORGIVENESS 63,560
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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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/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER AGENCIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS
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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, 2022, THERE WERE NO UNCERTAIN TAX POSITIONS NOTED. THE PARTNERSHIP'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST, WHEN APPLICABLE, ACCORDING TO THEIR NATURAL CLASSIFICATION. UNDER THE STATUTE OF LIMITATIONS, THE PARTNERSHIP'S TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARTNERSHIP FOR COMMUNITY ACTION (PCA) IS A 501C3 ESTABLISHED IN 1990 WORKING ALONGSIDE COMMUNITY TO BUILD POWER TOWARD SYSTEM LEVEL CHANGE. OUR MISSION IS TO DISMANTLE SYSTEMS OF INEQUITY BY INVESTING IN PEOPLE AND FAMILIES TO BUILD POWER, WORKING LOCALLY AND SPREADING ACROSS NEW MEXICO. PCA COLLECTIVELY CELEBRATED THE OVERWHELMING PASSAGE OF CA1 LEGISLATION IN SUPPORT OF QUALITY EDUCATION FOR NEW MEXICO CHILDREN. THE PASSAGE WILL HAVE INTERGENERATIONAL IMPACT FOR THE STATE AND SHOWS MOVEMENT TOWARD A ROBUSTLY AND FULLY FUNDED QUALITY EDUCATION SYSTEM FOR ALL CHILDREN. PCA ENVISIONS ENGAGED, HEALTHY, VIBRANT COMMUNITIES IN WHICH EVERYONE HAS QUALITY EDUCATION, WELLNESS, AND ECONOMIC OPPORTUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN 2022 PCA MOVED TO SOLIDIFY ITS POSITION IN THE ALTERNATIVE ECONOMIC DEVELOPMENT ECOSYSTEM BY OPENING THE SOUTH VALLEY SOCIAL ENTERPRISE CENTER THE SEC REPRESENTS COMMUNITY LED DEVELOPMENT AND THE ORGANIZATION'S COMMITMENT TO ECONOMIC EQUITY THROUGH SOCIAL ENTERPRISE. THE 17,000 SQUARE FOOT CENTER IS A PLACE BASED MODEL, STRENGTHENING EXISTING PARTNERSHIPS, PROVIDING LIVING WAGE JOBS AND HOLISTIC PROGRAMMING IN SUPPORT OF THRIVING FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE GOVERNING BODY AND MANAGEMENT PRIOR TO THE SUBMISSION TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD AND MANAGEMENT ARE REQUIRED TO REPORT POTENTIAL CONFLICTS OF INTEREST AS SOON AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS COMPENSATION OF OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS FOR THE ORGANIZATION ARE MADE AVAILABLE ON THE GUIDESTAR WEBSITE AND UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACT LABOR 85,690 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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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