Civic Intelligence

Boys and Girls Club of Carlsbadinc

EIN 85-0159171 • 501(c)3 • Carlsbad, NM

Profile

Youth education and career development that enables youth to become proficient in basic educational disciplines.

PO Box 536Carlsbad, NM 88221-0536

www.bgca.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.07x

Higher debt load relative to assets than 47% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.05x

Higher debt load relative to revenue than 40% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Net Margin

11th percentile

-22%

Higher net margin than 11% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$96,122

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

NTEE O • $1M-$5M nonprofits • Source year 2024

Asset Growth

6th percentile

-32%

Faster asset growth than 6% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

17%

Faster revenue growth than 56% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$906,461

Down $421,775 (-32%) from 2023

Liabilities

Down

$65,670

Down $29,462 (-31%) from 2023

Net Assets

Down

$840,791

Down $392,313 (-32%) from 2023

Revenue

Up

$1,304,604

Up $188,007 (+17%) from 2023

Expenses

Up

$1,585,831

Up $355,336 (+29%) from 2023

Net Income

Down

-$281,227

Down $167,329 (-147%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $941,792Liabilities 2011: $68,962Net Assets 2011: $872,8302011Assets 2012: $902,843Liabilities 2012: $62,300Net Assets 2012: $840,5432012Assets 2013: $910,363Liabilities 2013: $48,441Net Assets 2013: $861,9222013Assets 2014: $868,347Liabilities 2014: $40,305Net Assets 2014: $828,0422014Assets 2015: $762,167Liabilities 2015: $30,689Net Assets 2015: $731,4782015Assets 2016: $746,568Liabilities 2016: $24,194Net Assets 2016: $722,3742016Assets 2017: $807,917Liabilities 2017: $74,606Net Assets 2017: $733,3112017Assets 2018: $1,035,213Liabilities 2018: $29,007Net Assets 2018: $1,006,2062018Assets 2019: $1,314,339Liabilities 2019: $40,505Net Assets 2019: $1,273,8342019Assets 2020: $1,428,406Liabilities 2020: $18,780Net Assets 2020: $1,409,6262020Assets 2021: $1,468,399Liabilities 2021: $64,034Net Assets 2021: $1,404,3652021Assets 2022: $1,404,520Liabilities 2022: $57,518Net Assets 2022: $1,347,0022022Assets 2023: $1,328,236Liabilities 2023: $95,132Net Assets 2023: $1,233,1042023Assets 2024: $906,461Liabilities 2024: $65,670Net Assets 2024: $840,7912024

Highlighted filing

2024

Assets$906,461
Liabilities$65,670
Net Assets$840,791

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $537,352Expenses 2011: $497,045Net Income 2011: $40,3072011Expenses 2012: $503,2942012Revenue 2013: $514,755Expenses 2013: $493,376Net Income 2013: $21,3792013Revenue 2014: $521,376Expenses 2014: $555,256Net Income 2014: -$33,8802014Revenue 2015: $449,890Expenses 2015: $546,454Net Income 2015: -$96,5642015Revenue 2016: $512,847Expenses 2016: $521,951Net Income 2016: -$9,1042016Revenue 2017: $521,786Expenses 2017: $510,848Net Income 2017: $10,9382017Revenue 2018: $818,489Expenses 2018: $545,593Net Income 2018: $272,8962018Revenue 2019: $1,031,523Expenses 2019: $763,895Net Income 2019: $267,6282019Revenue 2020: $748,213Expenses 2020: $612,421Net Income 2020: $135,7922020Revenue 2021: $765,115Expenses 2021: $770,376Net Income 2021: -$5,2612021Revenue 2022: $920,215Expenses 2022: $977,578Net Income 2022: -$57,3632022Revenue 2023: $1,116,597Expenses 2023: $1,230,495Net Income 2023: -$113,8982023Revenue 2024: $1,304,604Expenses 2024: $1,585,831Net Income 2024: -$281,2272024

Highlighted filing

2024

Revenue$1,304,604
Expenses$1,585,831
Net Income-$281,227

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.91$0.07$0.84$1.30$1.59$0.28
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.10$1.23$1.12$1.23$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.06$1.35$0.92$0.98$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.06$1.40$0.77$0.77$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.02$1.41$0.75$0.61$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$0.04$1.27$1.03$0.76$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.03$1.01$0.82$0.55$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.07$0.73$0.52$0.51$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.02$0.72$0.51$0.52$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.03$0.73$0.45$0.55$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.04$0.83$0.52$0.56$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.86$0.51$0.49$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.06$0.84$0.50
2011Summary only. Only limited summary data is available for this year.$0.94$0.07$0.87$0.54$0.50$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$1,347,840
Mission and Program Overview

Mission

To assure and enchance the quality of life of boys and girls as participating members of a richly diverse urban youth, boys and girls clubs help youth to help themselves realize their potential for growth and development.

Youth education and career development that enables youth to become proficient in basic educational disciplines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$713,432$617,853▼ $95,579
Cash and Non-Interest-Bearing Accounts$509,832$202,845▼ $306,987
Pledges and Grants Receivable-$46,022-
Savings and Temporary Cash Investments-$36,684-
Inventories for Sale or Use$3,057$3,057→ $0
Total Assets$1,226,321$906,461▼ $319,860
Liabilities
Accounts Payable and Accrued Expenses$36,720$52,003▲ $15,283
Other Liabilities-$13,667-
Total Liabilities$36,720$65,670▲ $28,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,176,091$840,791▼ $335,300
Net Assets With Donor Restrictions$13,510--
Total Net Assets Fund Balance$1,189,601$840,791▼ $348,810
Total Liabilities and Net Assets / Fund Balance$1,226,321$906,461▼ $319,860

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$602,663$1,411,895$2,014,558
Land$15,190-$15,190
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle MartinezExecutive DiFT$96,122$96,122

Board Members and Trustees

NameTitle
Caleb CunninghamPresident
Adrian RodriguezDirector
Crystal MontoyaDirector
Daniel VelozDirector
Gerry WashburnDirector
Jason ShirleyDirector
Lance MooreDirector
Maria QuintanaDirector
Nathaniel BanksDirector
Pradip AryalDirector
Renee MadridDirector
Susan CrockettDirector
Therese RodriguezDirector
Diane Joope1st Vice Pre
Nathan SebestaSecretary /t
Revenue and Support

Revenue Composition

Contributions and Grants
$837,576
Program Service Revenue
$220,870
Investment Income
$394
Other Revenue
$245,764
All Other Contributions
$482,894
Change in Net Assets
$-281,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$858,272
Salaries, Compensation, and Employee Benefits$727,559
Total Fundraising Expense$189,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$576,272$15,000$3,237$594,509
Fees for Services Other$10,510$657$157,194$168,361
Office Expenses$133,988$16,465$2,871$153,324
Fees for Services Accounting$52,317$61,832-$114,149
Occupancy$103,171--$103,171
Current Officers, Directors, Trustees, and Key Employees$9,613$67,285$19,224$96,122
Insurance$43,902$4,475$6,168$54,545
All Other Expenses$11,994$24,479-$36,473
Information Technology$7,645$27,876-$35,521
Travel$19,983$6,741-$26,724
Other Employee Benefits$17,634$4,370-$22,004
Payroll Taxes$12,214$2,650$60$14,924
Other Expenses$7,098$9,559-$7,098
Advertising$5,101--$5,101
Conferences and Meetings$4,470--$4,470
Royalties--$725$725
Total Functional Expenses$1,154,037$242,315$189,479$1,585,831
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$242,105
Gaming Gross Income$46,895
Gaming Direct Expenses$43,236
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$254,105$242,105-$242,105
Total Events$254,105$242,105-$242,105
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liability$13,667
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

No review was or will be conducted.

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

Executive director pay is determined by the size and budget of the individual boys and girls club.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Boys and Girls Club of Carlsbadinc
EIN
85-0159171
Phone
5758858449
Address
PO BOX 536, CARLSBAD, NM 88221-0536

Signing Officer

Name
Michelle Martinez
Title
Executive Director
Phone
5758858449
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Martinez
Formed
1993
Legal Domicile
Nm
Voting Board Members
15
Independent Board Members
15
Employees
49

Preparer

Firm
Waters & Company LLC
Address
3311 CANDELARIA RD NE STE D, ALBUQUERQUE, NM 87107
Preparer
Ollie D Waters
Phone
5052600616
Supplemental Narrative

Additional Explanations

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

The boys & girls club of carlsbad, inc. Continues to make a meaningful impact in the lives of local youth by providing a safe, supportive, and enriching environment where young people can learn, grow, and thrive. Through our programs in character & leadership development, education & career readiness, health & life skills, the arts, and sports, fitness & recreation, we empower youth to reach their full potential as productive, caring, and responsible citizens. Over the past year, the club achieved a membership increase of more than 15%, reflecting our growing reputation as a vital community resource and the trust families place in our programs. This growth demonstrates the continued need for the clubs services and our commitment to expanding opportunities for youth in carlsbad and the surrounding areas. In addition, the boys & girls club of carlsbad successfully reinstated our community bingo program through the state, which will serve as a sustainable source of income to help support daily operations, youth programming, and future facility improvements. This initiative not only strengthens our financial stability but also reconnects the club with the community through an engaging and enjoyable event that benefits local youth. Togetherwith the dedication of our staff, volunteers, donors, and partnerswe remain focused on building great futures for the young people who depend on us every day.

Form 990, Part IX, Line 11G

Grant writing 0 377 0 grants-other 0 280 0 contract labor-athletics 10,510 0 0 fundraising general 0 0 156,419 0 0 0 bingo security 0 0 775 total 10,510 657 157,194

Form 990, Part XI, Line 9

Book / tax depreciation difference -95,554 beg net asset imbalance 27,971 total -67,583

Raw XML AppendixShowing 400 of 504 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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IRS990/Desc0THE BOYS & GIRLS CLUB OF CARLSBAD, INC. CONTINUES TO MAKE A MEANINGFUL IMPACT IN THE LIVES OF LOCAL YOUTH BY PROVIDING A SAFE, SUPPORTIVE, AND ENRICHING ENVIRONMENT WHERE YOUNG PEOPLE CAN LEARN, GROW, AND THRIVE. THROUGH OUR PROGRAMS IN CHARACTER & LEADERSHIP DEVELOPMENT, EDUCATION & CAREER READINESS, HEALTH & LIFE SKILLS, THE ARTS, AND SPORTS, FITNESS & RECREATION, WE EMPOWER YOUTH TO REACH THEIR FULL POTENTIAL AS PRODUCTIVE, CARING, AND RESPONSIBLE CITIZENS. OVER THE PAST YEAR, THE CLUB ACHIEVED A MEMBERSHIP INCREASE OF MORE THAN 15%, REFLECTING OUR GROWING REPUTATION AS A VITAL COMMUNITY RESOURCE AND THE TRUST FAMILIES PLACE IN OUR PROGRAMS. THIS GROWTH DEMONSTRATES THE CONTINUED NEED FOR THE CLUBS SERVICES AND OUR COMMITMENT TO EXPANDING OPPORTUNITIES FOR YOUTH IN CARLSBAD AND THE SURROUNDING AREAS. IN ADDITION, THE BOYS & GIRLS CLUB OF CARLSBAD SUCCESSFULLY REINSTATED OUR COMMUNITY BINGO PROGRAM THROUGH THE STATE, WHICH WILL SERVE AS A SUSTAINABLE SOURCE OF INCOME TO HELP SUPPORT DAILY OPERATIONS, YOUTH PROGRAMMING, AND FUTURE FACILITY IMPROVEMENTS. THIS INITIATIVE NOT ONLY STRENGTHENS OUR FINANCIAL STABILITY BUT ALSO RECONNECTS THE CLUB WITH THE COMMUNITY THROUGH AN ENGAGING AND ENJOYABLE EVENT THAT BENEFITS LOCAL YOUTH. TOGETHERWITH THE DEDICATION OF OUR STAFF, VOLUNTEERS, DONORS, AND PARTNERSWE REMAIN FOCUSED ON BUILDING GREAT FUTURES FOR THE YOUNG PEOPLE WHO DEPEND ON US EVERY DAY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
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