Civic Intelligence

The Baca Grande Property Owners

EIN 84-0706847 • 501(c)4 • Crestone, CO

Profile

To serve the owners of property by acting to preserve, protect, and enhance property values and to operate and manage the community.

PO Box 237Crestone, CO 81131

www.bacapoa.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.67x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.98x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

23%

Higher net margin than 69% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

14%

Faster revenue growth than 59% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,335,780

Up $650,375 (+18%) from 2023

Liabilities

Up

$2,903,212

Up $153,986 (+5.6%) from 2023

Net Assets

Up

$1,432,568

Up $496,389 (+53%) from 2023

Revenue

Up

$2,969,034

Up $354,367 (+14%) from 2023

Expenses

Up

$2,285,390

Up $480,993 (+27%) from 2023

Net Income

Down

$683,644

Down $126,626 (-16%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,753,800Liabilities 2010: $119,438Net Assets 2010: $2,634,3622010Assets 2011: $2,818,423Liabilities 2011: $72,601Net Assets 2011: $2,745,8222011Assets 2012: $2,881,807Liabilities 2012: $115,789Net Assets 2012: $2,766,0182012Assets 2013: $3,018,508Liabilities 2013: $212,402Net Assets 2013: $2,806,1062013Assets 2014: $2,842,215Liabilities 2014: $96,243Net Assets 2014: $2,745,9722014Assets 2016: $2,827,790Liabilities 2016: $241,302Net Assets 2016: $2,586,4882016Assets 2017: $2,938,307Liabilities 2017: $359,410Net Assets 2017: $2,578,8972017Assets 2018: $3,106,862Liabilities 2018: $175,635Net Assets 2018: $2,931,2272018Assets 2019: $3,175,564Liabilities 2019: $362,470Net Assets 2019: $2,813,0942019Assets 2020: $2,950,781Liabilities 2020: $2,568,362Net Assets 2020: $382,4192020Assets 2021: $2,833,644Liabilities 2021: $2,434,752Net Assets 2021: $398,8922021Assets 2022: $2,862,825Liabilities 2022: $2,679,070Net Assets 2022: $183,7552022Assets 2023: $3,685,405Liabilities 2023: $2,749,226Net Assets 2023: $936,1792023Assets 2024: $4,335,780Liabilities 2024: $2,903,212Net Assets 2024: $1,432,5682024

Highlighted filing

2024

Assets$4,335,780
Liabilities$2,903,212
Net Assets$1,432,568

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $1,462,969Expenses 2010: $1,313,111Net Income 2010: $149,8582010Revenue 2011: $1,359,299Expenses 2011: $1,247,839Net Income 2011: $111,4602011Expenses 2012: $1,284,5932012Revenue 2013: $1,342,330Expenses 2013: $1,302,016Net Income 2013: $40,3142013Revenue 2014: $1,162,910Expenses 2014: $1,218,099Net Income 2014: -$55,1892014Revenue 2016: $1,406,533Expenses 2016: $1,274,410Net Income 2016: $132,1232016Revenue 2017: $1,665,764Expenses 2017: $1,673,085Net Income 2017: -$7,3212017Revenue 2018: $2,012,257Expenses 2018: $1,660,197Net Income 2018: $352,0602018Revenue 2019: $11,435Expenses 2019: $1,982,354Net Income 2019: -$1,970,9192019Revenue 2020: $2,373,829Expenses 2020: $2,383,976Net Income 2020: -$10,1472020Revenue 2021: $2,042,205Expenses 2021: $2,025,733Net Income 2021: $16,4722021Revenue 2022: $2,336,316Expenses 2022: $2,444,149Net Income 2022: -$107,8332022Revenue 2023: $2,614,667Expenses 2023: $1,804,397Net Income 2023: $810,2702023Revenue 2024: $2,969,034Expenses 2024: $2,285,390Net Income 2024: $683,6442024

Highlighted filing

2024

Revenue$2,969,034
Expenses$2,285,390
Net Income$683,644

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$2.90$1.43$2.97$2.29$0.68
2023Summary only. Only limited summary data is available for this year.$3.69$2.75$0.94$2.61$1.80$0.81
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$2.68$0.18$2.34$2.44$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$2.43$0.40$2.04$2.03$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$2.57$0.38$2.37$2.38$0.01
2019Summary only. Only limited summary data is available for this year.$3.18$0.36$2.81$0.01$1.98$1.97
2018Summary only. Only limited summary data is available for this year.$3.11$0.18$2.93$2.01$1.66$0.35
2017Summary only. Only limited summary data is available for this year.$2.94$0.36$2.58$1.67$1.67$0.01
2016Summary only. Only limited summary data is available for this year.$2.83$0.24$2.59$1.41$1.27$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.10$2.75$1.16$1.22$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.02$0.21$2.81$1.34$1.30$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.12$2.77$1.28
2011Summary only. Only limited summary data is available for this year.$2.82$0.07$2.75$1.36$1.25$0.11
2010Summary only. Only limited summary data is available for this year.$2.75$0.12$2.63$1.46$1.31$0.15
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$2,336,316
Mission and Program Overview

Mission

To serve the owners of property by acting to preserve, protect, and enhance property values and to operate and manage the community.

To provide municipal services to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,378,241$1,378,241→ $0
Cash and Non-Interest-Bearing Accounts$644,119$472,980▼ $171,139
Savings and Temporary Cash Investments-$430,690-
Accounts Receivable$618,805$381,800▼ $237,005
Prepaid Expenses and Deferred Charges$117,661$116,611▼ $1,050
Inventories for Sale or Use$74,818$82,503▲ $7,685
Total Assets$2,833,644$2,862,825▲ $29,181
Liabilities
Deferred Revenue$2,359,831$2,409,782▲ $49,951
Other Liabilities-$154,644-
Accounts Payable and Accrued Expenses$74,921$114,644▲ $39,723
Total Liabilities$2,434,752$2,679,070▲ $244,318
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$398,892$183,755▼ $215,137
Total Net Assets Fund Balance$398,892$183,755▼ $215,137
Total Liabilities and Net Assets / Fund Balance$2,833,644$2,862,825▲ $29,181

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$178,565$3,186,212$3,364,777
Land$1,199,676-$1,199,676
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diego MartinezPresident
Eddy ByerlyMember at La
Claudia WolfeSecretary
Brad BechtelTreasurer
Leroy WestVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$58,105
Program Service Revenue
$2,237,116
Investment Income
$1,876
Other Revenue
$39,219
Change in Net Assets
$-107,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,318,066
Salaries, Compensation, and Employee Benefits$1,126,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,126,083--$1,126,083
Fees for Services Other$382,971--$382,971
Insurance$269,562--$269,562
Fees for Services Legal$180,576--$180,576
Fees for Services Management$123,843--$123,843
Other Expenses$31,822--$31,822
Total Functional Expenses$2,444,149$0$0$2,444,149
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$154,644
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members who live and/or own property within the association.

Form 990, Page 6, Part VI, Line 7A

The members have the power to elect a board of directors on a periodic basis.

Form 990, Page 6, Part VI, Line 7B

The members have the power to elect a board of directors on a periodic basis. There are also votes taken by members on specific issues periodically.

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by an independent cpa who then provides the return to the association manager. The manager presents the return to the board at the board meeting, where is is reviewed. The board of directors review the return for errors and/or questions that are addressed before signing and filing.

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

These policies are discussed and reviewed periodically at board meetings.

Form 990, Page 6, Part VI, Line 19

All governing documents, conflict of interest policies, and financial statements are made avaiable to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Baca Grande Property Owners
EIN
84-0706847
Phone
7192564171
Address
PO BOX 237, CRESTONE, CO 81131

Signing Officer

Name
Diego Martinez
Title
President
Phone
7192564171
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diego Martinez
Formed
1972
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
40
Volunteers
12

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Administrative 145,887 0 0 bad debt 237,084 0 0 total 382,971 0 0

Form 990, Part XI, Line 9

Exempt activity 59,930 fund adjustment -167,233 rounding -1 total -107,304

Raw XML Appendix331 raw XML fields

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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0154644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01378241
IRS990ScheduleD/TotalLiabilityAmt0154644
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHO LIVE AND/OR OWN PROPERTY WITHIN THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS HAVE THE POWER TO ELECT A BOARD OF DIRECTORS ON A PERIODIC BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS HAVE THE POWER TO ELECT A BOARD OF DIRECTORS ON A PERIODIC BASIS. THERE ARE ALSO VOTES TAKEN BY MEMBERS ON SPECIFIC ISSUES PERIODICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA WHO THEN PROVIDES THE RETURN TO THE ASSOCIATION MANAGER. THE MANAGER PRESENTS THE RETURN TO THE BOARD AT THE BOARD MEETING, WHERE IS IS REVIEWED. THE BOARD OF DIRECTORS REVIEW THE RETURN FOR ERRORS AND/OR QUESTIONS THAT ARE ADDRESSED BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THESE POLICIES ARE DISCUSSED AND REVIEWED PERIODICALLY AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAIABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMINISTRATIVE 145,887 0 0 BAD DEBT 237,084 0 0 TOTAL 382,971 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EXEMPT ACTIVITY 59,930 FUND ADJUSTMENT -167,233 ROUNDING -1 TOTAL -107,304
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02833644
IRS990/TotalAssetsEOYAmt02862825
IRS990/TotalAssetsGrp/BOYAmt02833644
IRS990/TotalAssetsGrp/EOYAmt02862825
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt058105
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02444149
IRS990/TotalFunctionalExpensesGrp/TotalAmt02444149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02434752
IRS990/TotalLiabilitiesEOYAmt02679070
IRS990/TotalLiabilitiesGrp/BOYAmt02434752
IRS990/TotalLiabilitiesGrp/EOYAmt02679070
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0398892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0183755
IRS990/TotalOtherProgSrvcExpenseAmt02280866
IRS990/TotalProgramServiceExpensesAmt02444149
IRS990/TotalProgramServiceRevenueAmt02237116
IRS990/TotalRevenueGrp/ExclusionAmt041095
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02237116
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02336316
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02833644
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02862825
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 237
IRS990/USAddress/CityNm0CRESTONE
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081131
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DIEGO MARTINEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07192564171
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BACA GRANDE PROPERTY OWNERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BACA
ReturnHeader/Filer/EIN0840706847
ReturnHeader/Filer/PhoneNum07192564171
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 237
ReturnHeader/Filer/USAddress/CityNm0CRESTONE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02701 LOKER AVE W STE 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092010
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02023-11-14T14:07:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DIEGO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTINEZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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