Civic Intelligence

New Mexico School Boards Assoc

EIN 85-0121402 • 501(c)3 • Santa Fe, NM

Profile

Assist local school boards, through training and services, in providing a quality education for all students in new mexico.

300 Galisteo Suite 204Santa Fe, NM 87501-2604

nmsba.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

-0.1%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

0.6%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

45th percentile

4.7%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,353,809

Up $7,965 (+0.6%) from 2023

Liabilities

Up

$141,479

Up $8,530 (+6.4%) from 2023

Net Assets

Down

$1,212,330

Down $565 (-0.0%) from 2023

Revenue

Up

$1,001,570

Up $44,618 (+4.7%) from 2023

Expenses

Up

$1,002,135

Up $23,913 (+2.4%) from 2023

Net Income

Up

-$565

Up $20,705 (+97%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $537,694Liabilities 2010: $61,231Net Assets 2010: $476,4632010Assets 2011: $616,379Liabilities 2011: $49,097Net Assets 2011: $567,2822011Assets 2012: $766,939Liabilities 2012: $82,232Net Assets 2012: $684,7072012Assets 2013: $825,030Liabilities 2013: $76,152Net Assets 2013: $748,8782013Assets 2014: $902,782Liabilities 2014: $69,022Net Assets 2014: $833,7602014Assets 2015: $1,014,334Liabilities 2015: $71,706Net Assets 2015: $942,6282015Assets 2016: $1,071,488Liabilities 2016: $84,786Net Assets 2016: $986,7022016Assets 2017: $1,083,433Liabilities 2017: $67,431Net Assets 2017: $1,016,0022017Assets 2018: $1,118,817Liabilities 2018: $62,107Net Assets 2018: $1,056,7102018Assets 2019: $1,239,777Liabilities 2019: $144,808Net Assets 2019: $1,094,9692019Assets 2020: $1,210,306Liabilities 2020: $77,358Net Assets 2020: $1,132,9482020Assets 2021: $1,339,156Liabilities 2021: $116,693Net Assets 2021: $1,222,4632021Assets 2022: $1,333,563Liabilities 2022: $99,398Net Assets 2022: $1,234,1652022Assets 2023: $1,345,844Liabilities 2023: $132,949Net Assets 2023: $1,212,8952023Assets 2024: $1,353,809Liabilities 2024: $141,479Net Assets 2024: $1,212,3302024

Highlighted filing

2024

Assets$1,353,809
Liabilities$141,479
Net Assets$1,212,330

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $583,6512010Expenses 2011: $628,6722011Expenses 2012: $622,4152012Expenses 2013: $656,5602013Revenue 2014: $771,434Expenses 2014: $686,552Net Income 2014: $84,8822014Revenue 2015: $818,092Expenses 2015: $709,224Net Income 2015: $108,8682015Revenue 2016: $818,696Expenses 2016: $774,622Net Income 2016: $44,0742016Revenue 2017: $812,986Expenses 2017: $783,686Net Income 2017: $29,3002017Revenue 2018: $811,404Expenses 2018: $770,696Net Income 2018: $40,7082018Revenue 2019: $865,916Expenses 2019: $827,657Net Income 2019: $38,2592019Revenue 2020: $847,700Expenses 2020: $809,721Net Income 2020: $37,9792020Revenue 2021: $726,471Expenses 2021: $636,956Net Income 2021: $89,5152021Revenue 2022: $903,996Expenses 2022: $892,294Net Income 2022: $11,7022022Revenue 2023: $956,952Expenses 2023: $978,222Net Income 2023: -$21,2702023Revenue 2024: $1,001,570Expenses 2024: $1,002,135Net Income 2024: -$5652024

Highlighted filing

2024

Revenue$1,001,570
Expenses$1,002,135
Net Income-$565

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.14$1.21$1.00$1.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.13$1.21$0.96$0.98$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.10$1.23$0.90$0.89$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.12$1.22$0.73$0.64$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.08$1.13$0.85$0.81$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.14$1.09$0.87$0.83$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.06$1.06$0.81$0.77$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.07$1.02$0.81$0.78$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.08$0.99$0.82$0.77$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.07$0.94$0.82$0.71$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.90$0.07$0.83$0.77$0.69$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.08$0.75$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.08$0.68$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.05$0.57$0.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.06$0.48$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$1,043,149
Mission and Program Overview

Mission

Assist local school boards, through training and services, in providing a quality education for all students in new mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$573,903$551,349▼ $22,554
Savings and Temporary Cash Investments$458,830$533,897▲ $75,067
Cash and Non-Interest-Bearing Accounts$295,071$223,906▼ $71,165
Accounts Receivable$13,840$30,665▲ $16,825
Prepaid Expenses and Deferred Charges$4,200$13,992▲ $9,792
Total Assets$1,345,844$1,353,809▲ $7,965
Liabilities
Accounts Payable and Accrued Expenses$128,949$135,479▲ $6,530
Other Liabilities$4,000$6,000▲ $2,000
Total Liabilities$132,949$141,479▲ $8,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,212,895$1,203,559▼ $9,336
Net Assets With Donor Restrictions-$8,771-
Total Net Assets Fund Balance$1,212,895$1,212,330▼ $565
Total Liabilities and Net Assets / Fund Balance$1,345,844$1,353,809▲ $7,965

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$546,909$246,685$158,416
Equipment$4,439$77,375$81,814
Other Land Buildings-$42,600$42,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph GuillenExecutive DiFT$153,390$31,316$184,706
Joseph GuillenExecutive Direc-$153,390$31,316$184,706

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$40,852
Program Service Revenue
$968,385
Investment Income
$312
Other Revenue
$-7,979
All Other Contributions
$40,852
Change in Net Assets
$-565

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,001,570
Total Revenue per Audited Statements
$1,001,570
Total Revenue per Form 990
$1,001,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,263
Salaries, Compensation, and Employee Benefits$398,872
Grants and Similar Amounts Paid$30,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$258,649$952-$259,601
Current Officers, Directors, Trustees, and Key Employees$137,904$15,323-$153,227
Other Salaries and Wages$127,717$14,240-$141,957
Fees for Services Other$107,428--$107,428
Travel$58,381--$58,381
Pension Plan Contributions$45,156$5,026-$50,182
Fees for Services Lobbying$38,698--$38,698
Other Employee Benefits$27,163$3,005-$30,168
Grants to Domestic Individuals$30,000--$30,000
Payroll Taxes$21,001$2,337-$23,338
Office Expenses$21,172$1,594-$22,766
Payments to Affiliates-$20,282-$20,282
Occupancy$15,914$1,769-$17,683
Fees for Services Accounting-$16,767-$16,767
Insurance$8,200$911-$9,111
Depreciation Depletion$5,560$619-$6,179
Information Technology$3,955$439-$4,394
Other Expenses$6,622$2,870-$2,870
Fees for Services Legal$2,383--$2,383
Total Functional Expenses$915,903$86,232$0$1,002,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,002,135
Total Expenses per Audited Statements$1,002,135
Total Expenses per Form 990$1,002,135
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
Rent Deposits & Advance Rent Income$6,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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 6

All public school boards of education in the state of new mexico may become member boards of the new mexico school boards association. Voting members are the individual members of the local member boards.

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

Members of the executive board are determined via election by the full mem bership of the new mexico school boards association.

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

A copy of the form 990 is provided to the executive board prior to filing. The executive director and finance director perform a thorough review.

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

Each member of the nmsba board of directors reviews and signs our conflict of interest policy on an annual basis. In addition, the executive director and finance director regularly and consistently monitor compliance. If new members of the board of directors are appointed or elected a board orientation session which includes the conflict of interest policy provisions.

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

In setting the salary of the executive director the board of directors took into consideration data prepared by the national school boards association which contains the salaries of all school board association executive directors in the country. More specifically the boards took into account the salaries of similar sized associations. Any increases granted subsequently are based on funding availability and reasonable recommendations of the executive board.

Form 990, Page 6, Part VI, Line 19

If a request is made to review the organizations governing documents, conflict of interest policy or financial statements the association schedules a time for the inquisitor to view the documents in the office.

Filing and Contact Details

Filer

Filer Name
New Mexico School Boards Assoc
EIN
85-0121402
Phone
5059835041
Address
300 GALISTEO SUITE 204, SANTA FE, NM 87501-2604

Signing Officer

Name
Joseph Guillen
Title
Executive Direc
Phone
5059835041
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Guillen
Formed
1950
Legal Domicile
Nm
Voting Board Members
36
Independent Board Members
36
Employees
3

Preparer

Firm
Barbara a Borrego Pc CPA
Address
3056 AGUA FRIA ST, SANTA FE, NM 87507
Preparer
Barbara a Borrego CPA
Phone
5054711354
Supplemental Narrative

Additional Explanations

Form 990, Part III

The following is a list of nmsba's major accomplishments and activities this year in furtherance of our mission, goals and objectives. Executive board & board of directors --held four (4) nmsba executive board and board of directors meetings to conduct association business and address organizational and policy issues. (june 1, 2023; july 13, 2023; november 30, 2023; and february 1, 2024) and one special meeting on april 11, 2024. --between meetings provided information to the executive board and board of directors on key issues facing school boards. --implemented all actions approved by the executive board, board of directors and delegate assembly. --sent out informative email updates on breaking education issues, legislative and congressional developments, and items of interest to the executive board and board of directors. --along with the executive board, attended and represented nmsba at several nsba conferences including the 2023 summer leadership seminar in salt lake city, utah; 2023 western region western region meeting in omaha, nebraska, 2023 advocacy institute in washington, d.c and 2024 delegate assembly/annual conference in new orleans, louisiana. New and expanded programs/activities --continued our advocacy campaign resource page on our webpage which provides resource materials for school boards to use in establishing local campaigns to get the good news out about public schools. --conducted our "school board appreciation day" at the capitol and throughout the state during the 2024 legislative session. Many dignitaries and legislators voiced their support for our legislative priorities and drew attention to the important role school board members play in public education and the many good things happening in public schools. --continued expansion of our media activities by issuing news releases on key association activities including, conferences, promotions, school board member recognition awards, student achievement and scholarship awards and special school board recognition awards. --responded to requests from the media for information and comment on educational and school board issues and commented formally on proposed education reform initiatives. --continued the nmsba scholarship program, issued guidelines, nomination forms and selection procedures for nmsba's 2024 scholarship program. The board of directors set aside 30,000 for this year's awards which will be ratified at the may 30th board of directors meeting and announced at the 2024 school law conference. --continued to expand our legislative strategies and advocated for passage and implementation of the 2024 nmsba legislative program. --along with our legislative liaison, attended numerous committee hearings, voiced our position on over a hundred legislative proposals and advocated for increased public school salaries, funding above the line, local decision making, and no unfunded mandates. --joined legislative lobbying efforts with nmcel and superintendents association to prioritize local decision making, sufficient funding, salary increases and above the line funding for public schools. --in cooperation with ces-new mexicoa and the nmsba work group, planned and continued implementation of a comprehensive new member training program which provides training to newly elected board members via live in person sessions prior to each of our conferences and supplemental online training. --provided online board training for nmsba and conducted several sessions focused on school board self-evaluation, strategic planning, superintendent search, and superintendent evaluation processes. --our nmsba superintendent search cadre conducted several searches and continues with five veteran superintendents. --we continue to assist boards by posting superintendent vacancies on our website and have joined nsba's national association of superintendent searchers which allows us to post vacancies at the national level. --continued our participation with presentation at the nm

Form 990, Part IX, Line 11G

Policy service costs 107,428 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

There were no uncertain tax positions taken as of june 30, 2024.

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IRS990/MissionDesc0ASSIST LOCAL SCHOOL BOARDS, THROUGH TRAINING AND SERVICES, IN PROVIDING A QUALITY EDUCATION FOR ALL STUDENTS IN NEW MEXICO.

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