Civic Intelligence

Southeast Nm Community

EIN 85-0196493 • 501(c)3 • Carlsbad, NM

Profile

To provide and coordinate services that promote individual and family stability and self-sufficiency which enhance communities in southeastern new mexico.

1915 San Jose BlvdCarlsbad, NM 88220

www.snmcac.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.20x

Higher debt load relative to assets than 42% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.12x

Higher debt load relative to revenue than 31% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Net Margin

63rd percentile

6.7%

Higher net margin than 63% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$127,756

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

NTEE P • $10M-$25M nonprofits • Source year 2024

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

2.1%

Faster revenue growth than 35% of similar nonprofits.

NTEE P • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,213,578

Up $921,456 (+17%) from 2023

Liabilities

Up

$1,250,268

Up $207,093 (+20%) from 2023

Net Assets

Up

$4,963,310

Up $714,363 (+17%) from 2023

Revenue

Up

$10,727,204

Up $215,881 (+2.1%) from 2023

Expenses

Up

$10,012,841

Up $150,559 (+1.5%) from 2023

Net Income

Up

$714,363

Up $65,322 (+10%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,109,899Liabilities 2010: $1,468,738Net Assets 2010: $4,641,1612010Assets 2011: $5,635,743Liabilities 2011: $1,180,826Net Assets 2011: $4,454,9172011Assets 2012: $5,598,264Liabilities 2012: $1,098,957Net Assets 2012: $4,499,3072012Assets 2013: $5,494,757Liabilities 2013: $933,778Net Assets 2013: $4,560,9792013Assets 2014: $5,331,791Liabilities 2014: $852,172Net Assets 2014: $4,479,6192014Assets 2015: $5,114,294Liabilities 2015: $1,094,283Net Assets 2015: $4,020,0112015Assets 2016: $5,216,831Liabilities 2016: $1,038,631Net Assets 2016: $4,178,2002016Assets 2017: $4,974,853Liabilities 2017: $1,487,703Net Assets 2017: $3,487,1502017Assets 2018: $4,683,677Liabilities 2018: $1,694,068Net Assets 2018: $2,989,6092018Assets 2019: $4,371,408Liabilities 2019: $1,389,181Net Assets 2019: $2,982,2272019Assets 2020: $4,115,428Liabilities 2020: $1,472,461Net Assets 2020: $2,642,9672020Assets 2021: $4,003,968Liabilities 2021: $1,129,942Net Assets 2021: $2,874,0262021Assets 2022: $4,475,775Liabilities 2022: $875,869Net Assets 2022: $3,599,9062022Assets 2023: $5,292,122Liabilities 2023: $1,043,175Net Assets 2023: $4,248,9472023Assets 2024: $6,213,578Liabilities 2024: $1,250,268Net Assets 2024: $4,963,3102024

Highlighted filing

2024

Assets$6,213,578
Liabilities$1,250,268
Net Assets$4,963,310

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $9,468,5072010Expenses 2011: $8,777,7522011Expenses 2012: $8,432,9472012Expenses 2013: $8,431,9132013Revenue 2014: $8,223,351Expenses 2014: $8,304,714Net Income 2014: -$81,3632014Revenue 2015: $7,878,425Expenses 2015: $8,338,033Net Income 2015: -$459,6082015Revenue 2016: $7,995,756Expenses 2016: $7,837,567Net Income 2016: $158,1892016Revenue 2017: $8,339,155Expenses 2017: $8,204,133Net Income 2017: $135,0222017Revenue 2018: $7,734,980Expenses 2018: $8,232,521Net Income 2018: -$497,5412018Revenue 2019: $7,240,626Expenses 2019: $7,248,008Net Income 2019: -$7,3822019Revenue 2020: $6,730,418Expenses 2020: $7,069,678Net Income 2020: -$339,2602020Revenue 2021: $7,933,734Expenses 2021: $7,702,661Net Income 2021: $231,0732021Revenue 2022: $9,814,868Expenses 2022: $9,088,988Net Income 2022: $725,8802022Revenue 2023: $10,511,323Expenses 2023: $9,862,282Net Income 2023: $649,0412023Revenue 2024: $10,727,204Expenses 2024: $10,012,841Net Income 2024: $714,3632024

Highlighted filing

2024

Revenue$10,727,204
Expenses$10,012,841
Net Income$714,363

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.21$1.25$4.96$10.7$10.0$0.71
2023Detailed filing. Detailed filing data is available for this year.$5.29$1.04$4.25$10.5$9.86$0.65
2022Detailed filing. Detailed filing data is available for this year.$4.48$0.88$3.60$9.81$9.09$0.73
2021Detailed filing. Detailed filing data is available for this year.$4.00$1.13$2.87$7.93$7.70$0.23
2020Detailed filing. Detailed filing data is available for this year.$4.12$1.47$2.64$6.73$7.07$0.34
2019Detailed filing. Detailed filing data is available for this year.$4.37$1.39$2.98$7.24$7.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.68$1.69$2.99$7.73$8.23$0.50
2017Detailed filing. Detailed filing data is available for this year.$4.97$1.49$3.49$8.34$8.20$0.14
2016Detailed filing. Detailed filing data is available for this year.$5.22$1.04$4.18$8.00$7.84$0.16
2015Detailed filing. Detailed filing data is available for this year.$5.11$1.09$4.02$7.88$8.34$0.46
2014Detailed filing. Detailed filing data is available for this year.$5.33$0.85$4.48$8.22$8.30$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.93$4.56$8.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$1.10$4.50$8.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.64$1.18$4.45$8.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.11$1.47$4.64$9.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$10,727,204
Mission and Program Overview

Mission

To change lives by developing human, social, educational and economic resources to their fullest potential.

To provide and coordinate services that promote individual and family stability and self-sufficiency which enhance communities in southeastern new mexico

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,009,923$4,785,578▲ $775,655
Cash and Non-Interest-Bearing Accounts$181,278$1,179,306▲ $998,028
Pledges and Grants Receivable$1,100,788$248,561▼ $852,227
Prepaid Expenses and Deferred Charges$133$133→ $0
Total Assets$5,292,122$6,213,578▲ $921,456
Liabilities
Accounts Payable and Accrued Expenses$857,171$883,765▲ $26,594
Deferred Revenue$186,004$366,503▲ $180,499
Total Liabilities$1,043,175$1,250,268▲ $207,093
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,248,947$4,963,310▲ $714,363
Total Net Assets Fund Balance$4,248,947$4,963,310▲ $714,363
Total Liabilities and Net Assets / Fund Balance$5,292,122$6,213,578▲ $921,456

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,422,595$3,207,723$6,630,318
Equipment$848,658$3,027,127$3,875,785
Other Land Buildings$442,950$1,477,112$1,920,062
Land$71,375-$71,375
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherra HesterExecutive DiFT$107,366$20,390$127,756

Board Members and Trustees

NameTitle
Stella DavisPresident
Charlie PowellDirector
Gene HarbaughDirector
Margaret Susie EudyDirector
Ron HaugenDirector
Therese RodriguezDirector
Jon StrahanAssistant Tr
Jim GrantnerSecretary
Abel MontoyaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,594,368
Program Service Revenue
$132,836
Investment Income
$0
Other Revenue
$0
All Other Contributions
$144,339
Change in Net Assets
$714,363

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Food Inventory1$47,312
Other Non Cash Contri Table1$3,797
Other Non Cash Contri Table1$1,563
Total Noncash Contributions3$52,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,727,204
Revenue Not Reported on Form 990
$385,718
Total Revenue per Audited Statements
$11,112,922
Total Revenue per Form 990
$10,727,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,092,252
Other Expenses$3,920,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,314,965$351,565-$4,666,530
Occupancy$1,064,632$68,670-$1,133,302
Other Employee Benefits$498,205$80,472-$578,677
Payroll Taxes$458,078$40,615-$498,693
Depreciation Depletion$468,230$1,381-$469,611
All Other Expenses$269,183$2,867-$272,050
Pension Plan Contributions$222,670$18,316-$240,986
Insurance$186,681$10,227-$196,908
Office Expenses$143,379$38,688-$182,067
Other Expenses$135,247$592-$135,247
Current Officers, Directors, Trustees, and Key Employees-$107,366-$107,366
Fees for Services Other$37,545$28,513-$66,058
Travel$52,696--$52,696
Fees for Services Legal-$27,832-$27,832
Fees for Services Accounting$2,715$23,302-$26,017
Advertising-$22,986-$22,986
Total Functional Expenses$9,189,449$823,392$0$10,012,841

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,398,559
Expenses per Audited Statements$10,012,841
Total Expenses per Form 990$10,012,841
Expenses Not Reported on Form 990$385,718
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
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
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, Page 6, Part VI, Line 11B

After the return is prepared by an independent accounting firm, the executive director reviews a copy of the draft and the final form 990 for completeness and accuracy. The form 990 is then presented to the board. The governing board reviews and then approves the final copy. The return is filed

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

The board members are required to review and sign the conflict of interest policy annually.board members are not allowed to vote on any matters in which there is conflict.

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

The human resource department reviews the compensation of the executive director. Wage comparability studies and budgets are used to determine the compensation. The compensation of the executive director and other key employees is also reviewed and approved by the board of directors, as applicable.

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

The human resource department reviews the compensation of the executive director. Wage comparability studies and budgets are used to determine the compensation. The compensation of the executive director and other key employees is also reviewed and approved by the board of directors, as applicable.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Southeast Nm Community
EIN
85-0196493
Phone
5758873939
Address
1915 SAN JOSE BLVD, CARLSBAD, NM 88220

Signing Officer

Name
Sherra Hester
Title
Executive Director
Phone
5758873939
Signed
2025-05-15

Organization Details

Principal Officer
Sherra Hester
Formed
1965
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
9
Employees
192
Volunteers
1,150

Preparer

Firm
Sjt Group LLC
Address
4811 HARDWARE DR NE SUITE E-4, ALBUQUERQUE, NM 87109
Preparer
Jeremiah Armijo
Phone
5053128702
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers consist of parents and community members that donate their time assisting with snmcac's headstart and senior programs

Financial Statement Notes

Schedule D, Page 3, Part X

Snmcac is exempt from federal income tax under section 501(c)(3) of the internal revenue code (irc). Snmcac has adopted fasb accounting standards codification (asc) 740-10, relating to accounting for uncertain tax positions. Snmcac has not recognized any changes to its financial statements for uncertain tax positions resulting from the adoption.

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IRS990/MissionDesc0TO PROVIDE AND COORDINATE SERVICES THAT PROMOTE INDIVIDUAL AND FAMILY STABILITY AND SELF-SUFFICIENCY WHICH ENHANCE COMMUNITIES IN SOUTHEASTERN NEW MEXICO.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAMS ON AGING: TO PROVIDE TRANSPORTATION, HOUSEKEEPING, INFORMATION ASSISTANCE, HEALTH PROMOTION, CONGREGATE MEALS AND HOME DELIVERED MEALS FOR PERSONS 60 AND OVER. TO DEVELOP AND MAINTAIN A FOSTER GRANDPARENT PROGRAM. TO PROVIDE OLDER WORKERS WITH OPPORTUNITIES FOR EDUCATION OR TRAINING TO ENHANCE THEIR EMPLOYABILITY. TO SERVE ADULTS NEEDING EXTRA ASSISTANCE TO LIVE INDEPENDENTLY IN THEIR OWN HOMES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY SERVICE PROGRAMS: TO PROVIDE NUTRITIOUS MEALS AND SNACKS SERVED TO ELIGIBLE CHILDREN AND ADULTS WHO ARE ENROLLED FOR CARE AT PARTICIPATING FAMILY DAY CARE HOMES. TO PROVIDE DIRECT ASSISTANCE WITH PRESCRIPTIONS, RENT, UTILITIES, AND OTHER BASIC NEEDS. TO PROVIDE FOR EMERGENCY UTILITY AND SHELTER NEEDS. TO PROVIDE FUNDING FOR PAST DUE RENT, MORTGAGE AND UTILITY PAYMENTS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SNMCAC IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). SNMCAC HAS ADOPTED FASB ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SNMCAC HAS NOT RECOGNIZED ANY CHANGES TO ITS FINANCIAL STATEMENTS FOR UNCERTAIN TAX POSITIONS RESULTING FROM THE ADOPTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF PARENTS AND COMMUNITY MEMBERS THAT DONATE THEIR TIME ASSISTING WITH SNMCAC'S HEADSTART AND SENIOR PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, THE EXECUTIVE DIRECTOR REVIEWS A COPY OF THE DRAFT AND THE FINAL FORM 990 FOR COMPLETENESS AND ACCURACY. THE FORM 990 IS THEN PRESENTED TO THE BOARD. THE GOVERNING BOARD REVIEWS AND THEN APPROVES THE FINAL COPY. THE RETURN IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.BOARD MEMBERS ARE NOT ALLOWED TO VOTE ON ANY MATTERS IN WHICH THERE IS CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE HUMAN RESOURCE DEPARTMENT REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. WAGE COMPARABILITY STUDIES AND BUDGETS ARE USED TO DETERMINE THE COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS ALSO REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, AS APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE HUMAN RESOURCE DEPARTMENT REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR. WAGE COMPARABILITY STUDIES AND BUDGETS ARE USED TO DETERMINE THE COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES IS ALSO REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, AS APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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