Civic Intelligence

First Born Program of Los Alamos County

990 • Fiscal year 2024 • EIN 80-0852704

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

190 Central Park Sq 216Los Alamos, NM 87544

(505) 661-4810

Siviq Scores

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

Liabilities / Assets

64th percentile

0.12x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • NTEE P • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.03x

Higher debt load relative to revenue than 51% of similar nonprofits.

2024 filings • NTEE P • $500k-$1M nonprofits • Source year 2024

Net Margin

36th percentile

-0.5%

Higher net margin than 36% of similar nonprofits.

2024 filings • NTEE P • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$55,052

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2024 filings • NTEE P • $500k-$1M nonprofits • Source year 2024

Asset Growth

44th percentile

1.8%

Faster asset growth than 44% of similar nonprofits.

2024 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

13%

Faster revenue growth than 56% of similar nonprofits.

2024 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$109,713

Flat from 2024

Net Assets

Flat

$96,739

Flat from 2024

Liabilities

Flat

$12,974

Flat from 2024

Revenue

Flat

$508,891

Flat from 2024

Expenses

Flat

$511,526

Flat from 2024

Net Income

Flat

-$2,635

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2015: $27,202Liabilities 2015: $20,5672015Assets 2016: $72,398Liabilities 2016: $28,127Net Assets 2016: $44,2712016Assets 2017: $119,128Liabilities 2017: $4,444Net Assets 2017: $114,6842017Assets 2018: $136,674Liabilities 2018: $4,548Net Assets 2018: $132,1262018Assets 2019: $132,239Liabilities 2019: $7,073Net Assets 2019: $125,1662019Assets 2020: $142,514Liabilities 2020: $5,205Net Assets 2020: $137,3092020Assets 2021: $125,472Liabilities 2021: $12,121Net Assets 2021: $113,3512021Assets 2022: $110,518Liabilities 2022: $19,055Net Assets 2022: $91,4632022Assets 2023: $107,806Liabilities 2023: $8,432Net Assets 2023: $99,3742023Assets 2024: $109,713Liabilities 2024: $12,974Net Assets 2024: $96,7392024Assets 2024: $109,713Liabilities 2024: $12,974Net Assets 2024: $96,7392024

Highlighted filing

2024

Assets$109,713
Liabilities$12,974
Net Assets$96,739

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $103,662Expenses 2015: $142,137Net Income 2015: -$38,4752015Revenue 2016: $211,290Expenses 2016: $173,653Net Income 2016: $37,6372016Revenue 2017: $279,649Expenses 2017: $209,236Net Income 2017: $70,4132017Revenue 2018: $232,337Expenses 2018: $214,760Net Income 2018: $17,5772018Revenue 2019: $226,275Expenses 2019: $233,473Net Income 2019: -$7,1982019Revenue 2020: $261,804Expenses 2020: $247,655Net Income 2020: $14,1492020Revenue 2021: $288,103Expenses 2021: $312,061Net Income 2021: -$23,9582021Revenue 2022: $364,467Expenses 2022: $385,407Net Income 2022: -$20,9402022Revenue 2023: $449,700Expenses 2023: $442,363Net Income 2023: $7,3372023Revenue 2024: $508,891Expenses 2024: $511,526Net Income 2024: -$2,6352024Revenue 2024: $508,891Expenses 2024: $511,526Net Income 2024: -$2,6352024

Highlighted filing

2024

Revenue$508,891
Expenses$511,526
Net Income-$2,635
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$508,891
Mission and Program Overview

Mission

First born program of los alamos creates a community focused on family resilience and strength and optimal child development through supportive relationships, home visitations and community education.

First Born Los Alamos provides relationship-based home visiting to empower and support first-time parents and caregivers of children prenatal to age 5 and create connections with community and resources to optimize the development of safe thriving young children and families

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$56,997$57,735▲ $738
Cash and Non-Interest-Bearing Accounts$50,234$51,323▲ $1,089
Intangible Assets-$80-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$107,806$109,713▲ $1,907
Other Assets Total$575$575→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,092$10,156▲ $8,064
Other Liabilities$6,340$2,818▼ $3,522
Total Liabilities$8,432$12,974▲ $4,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$99,374$96,739▼ $2,635
Total Net Assets Fund Balance$99,374$96,739▼ $2,635
Total Liabilities and Net Assets / Fund Balance$107,806$109,713▲ $1,907
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen SpecterProgram ManagerFT$55,052$55,052

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$13,328
Program Service Revenue
$493,772
Investment Income
$1,791
Other Revenue
$0
All Other Contributions
$13,328
Change in Net Assets
$-2,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$380,820
Other Expenses$130,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,289$45,579-$264,868
Current Officers, Directors, Trustees, and Key Employees$27,526$27,526-$55,052
Other Employee Benefits$27,313$8,159-$35,472
Occupancy$27,269--$27,269
Payroll Taxes$21,052$4,376-$25,428
Information Technology$15,008--$15,008
All Other Expenses$4,107$8,996-$13,103
Travel$12,720--$12,720
Insurance$6,890$3,003-$9,893
Fees for Services Accounting-$8,866-$8,866
Advertising-$4,013-$4,013
Other Expenses$6,544$3,130-$3,130
Fees for Services Other-$10-$10
Total Functional Expenses$391,491$120,035$0$511,526
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable.$3,367
Rounding$1
Ee Ins Benefit$-550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Part VI, Section B, Line 11B

An annual review is conducted by the Board of Directors. The draft 990 form is provided to the Board of Directors along with a detailed checklist prior to submission for comment and discussion at a Board meeting. After any needed corrections have been incorporated, the Board of Directors votes on the final version of the 990. The result of the vote for approval of the 990 is recorded in Board meeting minutes.

Form 990, Part VI, Section B, Line 12C

The Board of Directors requires annual disclosures of any conflicts of interests and, when voting decisions are made that could involve a conflict, members are asked to disclose conflicts if there are any. The Board annually reviews fiduciary duties around COI.

Form 990, Part VI, Section C, Line 19

Other organization documents are publicly available upon request.

Filing and Contact Details

Filer

Filer Name
First Born Program of Los Alamos
EIN
80-0852704
Phone
5056614810
Address
190 CENTRAL PARK SQ 216, LOS ALAMOS, NM 87544

Signing Officer

Name
Karen Holmes Jd
Title
President
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
2013
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
0
Employees
13

Preparer

Firm
James A Dinkel P C
Address
555 Oppenheimer Dr Suite 205, Los Alamos, NM 87544
Preparer
James a Dinkel
Phone
5056623513
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0447538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0362748
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EE INS BENEFIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An annual review is conducted by the Board of Directors. The draft 990 form is provided to the Board of Directors along with a detailed checklist prior to submission for comment and discussion at a Board meeting. After any needed corrections have been incorporated, the Board of Directors votes on the final version of the 990. The result of the vote for approval of the 990 is recorded in Board meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors requires annual disclosures of any conflicts of interests and, when voting decisions are made that could involve a conflict, members are asked to disclose conflicts if there are any. The Board annually reviews fiduciary duties around COI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other organization documents are publicly available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0190 CENTRAL PARK SQ 216
IRS990/USAddress/CityNm0LOS ALAMOS
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087544
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IRS990/WebsiteAddressTxt0FIRSTBORNLA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN HOLMES JD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST BORN PROGRAM OF LOS ALAMOS
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0800852704
ReturnHeader/Filer/PhoneNum05056614810
ReturnHeader/Filer/USAddress/AddressLine1Txt0190 CENTRAL PARK SQ 216
ReturnHeader/Filer/USAddress/CityNm0LOS ALAMOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087544
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850452149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James A Dinkel P C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 Oppenheimer Dr Suite 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Alamos
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087544
ReturnHeader/PreparerPersonGrp/PhoneNum05056623513
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A DINKEL
ReturnHeader/ReturnTs02024-11-14T16:43:55-08:00
ReturnHeader/ReturnTypeCd0990

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