Civic Intelligence

Law Access New Mexico

990 • Fiscal year 2018 • EIN 81-0553998

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 12, 2018

4141 Montgomery Blvd NEAlbuquerque, NM 87109

(505) 238-9311

Siviq Scores

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

Liabilities / Assets

67th percentile

0.24x

Higher debt load relative to assets than 67% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

44th percentile

1.2%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

56th percentile

$74,997

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

64th percentile

5.5%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

0.2%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$373,286

Up $19,401 (+5.5%) from 2017

Net Assets

Up

$281,893

Up $15,014 (+5.6%) from 2017

Liabilities

Up

$91,393

Up $4,387 (+5.0%) from 2017

Revenue

Up

$1,224,469

Up $2,189 (+0.2%) from 2017

Expenses

Up

$1,209,455

Up $32,507 (+2.8%) from 2017

Net Income

Down

$15,014

Down $30,318 (-67%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $261,743Liabilities 2011: $77,485Net Assets 2011: $184,2582011Assets 2012: $439,782Liabilities 2012: $74,268Net Assets 2012: $365,5142012Assets 2013: $412,939Liabilities 2013: $117,903Net Assets 2013: $295,0362013Assets 2014: $315,580Liabilities 2014: $132,824Net Assets 2014: $182,7562014Assets 2015: $304,109Liabilities 2015: $121,892Net Assets 2015: $182,2172015Assets 2016: $307,957Liabilities 2016: $86,410Net Assets 2016: $221,5472016Assets 2017: $353,885Liabilities 2017: $87,006Net Assets 2017: $266,8792017Assets 2018: $373,286Liabilities 2018: $91,393Net Assets 2018: $281,8932018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2018

Assets$373,286
Liabilities$91,393
Net Assets$281,893

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,096,702Expenses 2011: $1,047,650Net Income 2011: $49,0522011Revenue 2012: $1,237,996Expenses 2012: $1,056,740Net Income 2012: $181,2562012Revenue 2013: $962,531Expenses 2013: $1,033,009Net Income 2013: -$70,4782013Revenue 2014: $1,083,927Expenses 2014: $1,196,207Net Income 2014: -$112,2802014Revenue 2015: $1,198,014Expenses 2015: $1,198,553Net Income 2015: -$5392015Revenue 2016: $1,261,602Expenses 2016: $1,222,272Net Income 2016: $39,3302016Revenue 2017: $1,222,280Expenses 2017: $1,176,948Net Income 2017: $45,3322017Revenue 2018: $1,224,469Expenses 2018: $1,209,455Net Income 2018: $15,0142018Revenue 2019: $0Expenses 2019: $281,893Net Income 2019: -$281,8932019

Highlighted filing

2018

Revenue$1,224,469
Expenses$1,209,455
Net Income$15,014
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$1,224,469
Mission and Program Overview

Mission

Provide respectful high quality legal advice, counsel, brief services and referral to low-income New Mexicans and help remove barriers to the civil justice system.

Provide respectful high quality legal advice, counsel, brief services and referal to low-income New Mexicans and help remove barriers to the civil justice system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$300,820$269,087▼ $31,733
Pledges and Grants Receivable$40,410$91,203▲ $50,793
Prepaid Expenses and Deferred Charges$4,191$11,117▲ $6,926
Land, Buildings, and Equipment, Net$7,164$579▼ $6,585
Total Assets$353,885$373,286▲ $19,401
Other Assets Total$1,300$1,300→ $0
Liabilities
Accounts Payable and Accrued Expenses$87,006$91,393▲ $4,387
Total Liabilities$87,006$91,393▲ $4,387
Net Assets / Fund Balance
Unrestricted Net Assets$234,367$274,767▲ $40,400
Temporarily Rstr Net Assets$32,512$7,126▼ $25,386
Total Net Assets Fund Balance$266,879$281,893▲ $15,014
Total Liabilities and Net Assets / Fund Balance$353,885$373,286▲ $19,401

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$579$191,072$191,651
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Conrad M RochaExecutive DirectorPT$74,997$74,997

Board Members and Trustees

NameTitle
Kathryn WisselPresident
Adam FloresDirector
Gina M MaestasDirector
Heather HarriganDirector
Jan E SchuetzDirector
Richard SpradlinDirector
Sophie MartinDirector
Repps D StanfordSecretary
Andrew S CoonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,222,795
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,674
All Other Contributions
$59,861
Change in Net Assets
$15,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,224,469
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,224,469
Total Revenue per Form 990
$1,224,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,012,256
Other Expenses$197,199
Total Fundraising Expense$15,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$715,314$38,085$50$753,449
Payroll Taxes$105,858$12,586$1,638$120,082
Current Officers, Directors, Trustees, and Key Employees$14,999$48,748$11,250$74,997
Other Employee Benefits$56,179$6,680$869$63,728
Occupancy$47,614$5,675$757$54,046
Fees for Services Accounting-$19,835-$19,835
Insurance$6,004$5,837-$11,841
Office Expenses$9,608$527$32$10,167
All Other Expenses$6,572$3,443$104$10,119
Advertising$7,921$375-$8,296
Other Expenses$603$7,317$370$7,920
Depreciation Depletion$5,802$691$92$6,585
Travel$445$50-$495
Total Functional Expenses$1,037,698$156,128$15,629$1,209,455

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,209,455
Total Expenses per Audited Statements$1,209,455
Total Expenses per Form 990$1,209,455
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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 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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

Form 990 is reviewed by the ED on behalf of the board before it is filed with the IRS.

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

Potential conflicts reviewed annually.

Form 990, Part VI, Section B, line 15

The compensation of the Executive Director is determined and approved by the board of directors. The Executive Director determines the salaries of all other employees based on the budget approved by the board of directors and in accordance with the collective bargaining agreement, if applicable.

Form 990, Part VI, Section C, line 18

Governing documents available on NM Attorney General's website and upon request.

Form 990, Part VI, Section C, line 19

Form 990 available at www.guidestar.org and in person for review upon request.

Filing and Contact Details

Filer

Filer Name
Law Access New Mexico
EIN
81-0553998
Phone
5052389311
Address
4141 Montgomery Blvd NE, Albuquerque, NM 87109

Signing Officer

Name
Conrad M Rocha
Title
Ed
Phone
5052389311
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Conrad M Rocha
Formed
2002
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
0

Preparer

Firm
MP Group Inc
Address
8500 Menaul NE Ste A220, Albuquerque, NM 87112
Preparer
Michael L Moore
Phone
5053402020
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

There is no change in the oversight or selection process.

Financial Statement Notes

Part X, Line 2:

LANM would record a liability for uncertain tax positions when it became probable that a loss has been incurred and the amount can be reasonably estimated. Interest would be recognized and accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. Expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings are continually evaluated. As of June 30, 2018 and 2017, no liabilities for uncertain tax positions have been recorded.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01674
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01222795
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01220280
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01261602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01196245
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01083779
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05984701
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01674
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01769
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03591
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt05984701
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01222795
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01220280
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01261602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01196245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01083779
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05984701
IRS990ScheduleA/TotalSupportAmt05988292
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0579
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0191072
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0191651
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01209455
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01224469
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LANM would record a liability for uncertain tax positions when it became probable that a loss has been incurred and the amount can be reasonably estimated. Interest would be recognized and accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. Expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings are continually evaluated. As of June 30, 2018 and 2017, no liabilities for uncertain tax positions have been recorded.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0579
IRS990ScheduleD/TotalExpensesPerForm990Amt01209455
IRS990ScheduleD/TotalRevenuePerForm990Amt01224469
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01224469
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01209455
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the ED on behalf of the board before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Potential conflicts reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the Executive Director is determined and approved by the board of directors. The Executive Director determines the salaries of all other employees based on the budget approved by the board of directors and in accordance with the collective bargaining agreement, if applicable.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents available on NM Attorney General's website and upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 available at www.guidestar.org and in person for review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There is no change in the oversight or selection process.
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 B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt032512
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07126
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0353885
IRS990/TotalAssetsEOYAmt0373286
IRS990/TotalAssetsGrp/BOYAmt0353885
IRS990/TotalAssetsGrp/EOYAmt0373286
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01222795
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015629
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156128
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01037698
IRS990/TotalFunctionalExpensesGrp/TotalAmt01209455
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087006
IRS990/TotalLiabilitiesEOYAmt091393
IRS990/TotalLiabilitiesGrp/BOYAmt087006
IRS990/TotalLiabilitiesGrp/EOYAmt091393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0266879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0281893
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01037698
IRS990/TotalReportableCompFromOrgAmt074997
IRS990/TotalRevenueGrp/ExclusionAmt01674
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01224469
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0353885
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0373286
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt050
IRS990/TravelGrp/ProgramServicesAmt0445
IRS990/TravelGrp/TotalAmt0495
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0234367
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0274767
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04141 Montgomery Blvd NE
IRS990/USAddress/CityNm0Albuquerque
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087109
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.lawaccess.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Conrad M Rocha
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ED
ReturnHeader/BusinessOfficerGrp/PhoneNum05052389311
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Law Access New Mexico
ReturnHeader/Filer/BusinessNameControlTxt0LAWA
ReturnHeader/Filer/EIN0810553998

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