Civic Intelligence

Western New Mexico University Found

EIN 85-0305630 • 501(c)3 • Silver City, NM

Profile

To create, maintain, and administer assets for the benefit of western new mexico university.

PO Box 1158Silver City, NM 88062

foundation.wnmu.edu

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.03x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

28th percentile

0.12x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

98th percentile

92%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

91st percentile

40%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

99th percentile

527%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$41,879,957

Up $11,967,883 (+40%) from 2024

Liabilities

Up

$1,319,645

Up $263,799 (+25%) from 2024

Net Assets

Up

$40,560,312

Up $11,704,084 (+41%) from 2024

Operations
Liabilities / Revenue28th percentileNet Margin98th percentile

Revenue

Up

$11,463,109

Up $9,635,763 (+527%) from 2024

Expenses

Up

$874,575

Up $96,218 (+12%) from 2024

Net Income

Up

$10,588,534

Up $9,539,545 (+909%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$60M$40M$20M$0Assets 2010: $5,731,156Liabilities 2010: $330,352Net Assets 2010: $5,400,8042010Assets 2011: $6,417,742Liabilities 2011: $304,487Net Assets 2011: $6,113,2552011Assets 2012: $6,644,119Liabilities 2012: $410,622Net Assets 2012: $6,233,4972012Assets 2013: $6,833,548Liabilities 2013: $374,602Net Assets 2013: $6,458,9462013Assets 2014: $8,037,958Liabilities 2014: $389,100Net Assets 2014: $7,648,8582014Assets 2015: $8,017,642Liabilities 2015: $464,979Net Assets 2015: $7,552,6632015Assets 2016: $7,912,888Liabilities 2016: $375,234Net Assets 2016: $7,537,6542016Assets 2017: $9,449,607Liabilities 2017: $423,181Net Assets 2017: $9,026,4262017Assets 2018: $10,281,676Liabilities 2018: $448,607Net Assets 2018: $9,833,0692018Assets 2019: $11,136,625Liabilities 2019: $526,230Net Assets 2019: $10,610,3952019Assets 2020: $11,652,883Liabilities 2020: $589,071Net Assets 2020: $11,063,8122020Assets 2021: $14,861,306Liabilities 2021: $783,748Net Assets 2021: $14,077,5582021Assets 2022: $13,383,824Liabilities 2022: $866,784Net Assets 2022: $12,517,0402022Assets 2023: $27,523,263Liabilities 2023: $962,744Net Assets 2023: $26,560,5192023Assets 2024: $29,912,074Liabilities 2024: $1,055,846Net Assets 2024: $28,856,2282024Assets 2025: $41,879,957Liabilities 2025: $1,319,645Net Assets 2025: $40,560,3122025

Highlighted filing

2025

Assets$41,879,957
Liabilities$1,319,645
Net Assets$40,560,312
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $377,1442010Revenue 2011: $651,758Expenses 2011: $391,547Net Income 2011: $260,2112011Revenue 2012: $518,782Expenses 2012: $321,671Net Income 2012: $197,1112012Expenses 2013: $280,2392013Revenue 2014: $1,431,114Expenses 2014: $241,202Net Income 2014: $1,189,9122014Revenue 2015: $168,055Expenses 2015: $264,250Net Income 2015: -$96,1952015Revenue 2016: $489,215Expenses 2016: $549,385Net Income 2016: -$60,1702016Revenue 2017: $537,618Expenses 2017: $338,790Net Income 2017: $198,8282017Revenue 2018: $560,754Expenses 2018: $413,341Net Income 2018: $147,4132018Revenue 2019: $968,668Expenses 2019: $463,031Net Income 2019: $505,6372019Revenue 2020: $1,212,485Expenses 2020: $450,826Net Income 2020: $761,6592020Revenue 2021: $823,605Expenses 2021: $511,259Net Income 2021: $312,3462021Revenue 2022: $1,135,487Expenses 2022: $705,534Net Income 2022: $429,9532022Revenue 2023: $13,759,836Expenses 2023: $652,783Net Income 2023: $13,107,0532023Revenue 2024: $1,827,346Expenses 2024: $778,357Net Income 2024: $1,048,9892024Revenue 2025: $11,463,109Expenses 2025: $874,575Net Income 2025: $10,588,5342025

Highlighted filing

2025

Revenue$11,463,109
Expenses$874,575
Net Income$10,588,534
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$41,879,957
Liabilities
$1,319,645
Net assets
$40,560,312
Revenue
$11,463,109
Expenses
$874,575
Net income
$10,588,534
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$41.9$1.32$40.6$11.5$0.87$10.6
2024Detailed filing. Detailed filing data is available for this year.$29.9$1.06$28.9$1.83$0.78$1.05
2023Detailed filing. Detailed filing data is available for this year.$27.5$0.96$26.6$13.8$0.65$13.1
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.87$12.5$1.14$0.71$0.43
2021Detailed filing. Detailed filing data is available for this year.$14.9$0.78$14.1$0.82$0.51$0.31
2020Detailed filing. Detailed filing data is available for this year.$11.7$0.59$11.1$1.21$0.45$0.76
2019Detailed filing. Detailed filing data is available for this year.$11.1$0.53$10.6$0.97$0.46$0.51
2018Detailed filing. Detailed filing data is available for this year.$10.3$0.45$9.83$0.56$0.41$0.15
2017Detailed filing. Detailed filing data is available for this year.$9.45$0.42$9.03$0.54$0.34$0.20
2016Detailed filing. Detailed filing data is available for this year.$7.91$0.38$7.54$0.49$0.55$0.06
2015Detailed filing. Detailed filing data is available for this year.$8.02$0.46$7.55$0.17$0.26$0.10
2014Detailed filing. Detailed filing data is available for this year.$8.04$0.39$7.65$1.43$0.24$1.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$0.37$6.46$0.28
2012Summary only. Only limited summary data is available for this year.$6.64$0.41$6.23$0.52$0.32$0.20
2011Summary only. Only limited summary data is available for this year.$6.42$0.30$6.11$0.65$0.39$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$0.33$5.40$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$12,302,168
Mission and Program Overview

Mission

To create, maintain and administer

To create, maintain, and administer assets for the benefit of western new mexico university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$28,856,228$40,560,312▲ $11,704,084
Savings and Temporary Cash Investments$14,355,539$24,240,161▲ $9,884,622
Investments in Publicly Traded Securities$12,250,787$13,590,816▲ $1,340,029
Cash and Non-Interest-Bearing Accounts$1,386,582$1,837,320▲ $450,738
Land, Buildings, and Equipment, Net$275,323$272,107▼ $3,216
Prepaid Expenses and Deferred Charges$51,698$68,373▲ $16,675
Total Assets$29,912,074$41,879,957▲ $11,967,883
Other Assets Total$1,592,145$1,871,180▲ $279,035
Liabilities
Other Liabilities$1,048,804$1,314,140▲ $265,336
Accounts Payable and Accrued Expenses$7,042$5,505▼ $1,537
Total Liabilities$1,055,846$1,319,645▲ $263,799
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,856,228$40,560,312▲ $11,704,084
Total Liabilities and Net Assets / Fund Balance$29,912,074$41,879,957▲ $11,967,883

Asset Categories

AssetBook ValueDepreciationBasis
Land$267,000-$267,000
Equipment$5,107$32,441$37,548

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$27,868,205$9,849,548▲ $2,049,366$381,304$39,209,658
2023$25,459,176$325,916▲ $2,463,450$204,180$27,868,205
2022$11,486,468$13,351,557▲ $1,118,472$333,400$25,459,176
2021$13,047,204$153,642▼ $1,271,844$297,502$11,486,438
2020$10,215,672$276,939▲ $3,061,087$361,823$13,047,204
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Jodi Eden-crockerExecutive DiFT$184,056$184,056

Board Members and Trustees

NameTitle
Linda McgeePresident
Elizabeth HumphreyDirector
Luis M TerrazasDirector
William PerkinsDirector
Jodi Eden-crockerExecutive Director
Aaron PenaSecretary
Lindsay CantrellTreasurer
Dr Richard RodriguezVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$10,238,033
Program Service Revenue
$0
Investment Income
$1,225,076
Other Revenue
$0
All Other Contributions
$886,110
Change in Net Assets
$10,588,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,305,471
Revenue Not Reported on Financial Statements
$157,638
Revenue Not Reported on Form 990
$1,549,201
Total Revenue per Audited Statements
$12,854,672
Total Revenue per Form 990
$11,463,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$399,700
Grants and Similar Amounts Paid$374,875
Salaries, Compensation, and Employee Benefits$100,000
Total Fundraising Expense$62,374
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$374,875--$374,875
Fees for Service Investment Mgmnt Fees$157,638--$157,638
Other Salaries and Wages$66,906--$66,906
Fees for Services Accounting-$46,088-$46,088
Depreciation Depletion-$38,815-$38,815
Information Technology-$34,732-$34,732
Other Employee Benefits$33,094--$33,094
Office Expenses-$20,113-$20,113
All Other Expenses-$6,387$3,126$9,513
Other Expenses-$5,352$59,248$5,352
Insurance-$1,269-$1,269
Fees for Services Legal-$970-$970
Total Functional Expenses$632,513$179,688$62,374$874,575

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,150,588
Total Expenses per Form 990$874,575
Expenses per Audited Statements$716,937
Expenses Not Reported on Form 990$433,651
Expenses Not Reported on Financial Statements$157,638
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western Nm UniversitySilver City, NM-Scholarships$374,875
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Held With Others$597,938
Due to Western Nm University$474,650
Subscription Payable$241,552
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 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
No
Management duties delegated
No

Governance Explanations

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

“The form 990 is first reviewed by the executive director. The final copy of the form is delivered to the board members via email for review. The president of the board is responsible for signing the form 990 after reviewing for completeness and accuracy.”

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

“The conflict of interest policy is reviewed annually by the board.”

Form 990, Page 6, Part VI, Line 19

“The organization makes the form 990, and form 1023 available to the public upon request. Form 990 is available at www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Western New Mexico University Found
EIN
85-0305630
Phone
0575538631
Address
PO BOX 1158, SILVER CITY, NM 88062

Signing Officer

Name
Linda Mcgee
Title
President
Phone
0575538631
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Mcgee
Formed
1982
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
34

Preparer

Firm
Mp Group Inc
Address
8500 MENAUL BLVD NE STE B262, ALBUQUERQUE, NM 87112
Preparer
Donna Peace
Phone
5053402020
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Western new mexico university foundation applies the provisions of financial accounting standards board (fasb) accounting standards codification (asc), income taxes (fasb asc 740). Fasb asc 740 provides detailed guidance for the financial statement recognition, measurement, and disclosure of uncertain tax positions in an enterprise's financial statements. Uncertain income tax positions must meet a more-likely-than-not recognition threshold to be recognized. The foundation's policy is to classify income tax penalties and interest according to their natural classification rather than as income tax expense. As of june 30, 2025, management does not believe the foundation has any uncertain tax positions that would require financial statement recognition, measurement, or disclosure under fasb asc 740. Under the statute of limitations, the foundation's tax returns are no longer subject to examinations by tax authorities for fiscal years before 2022.”

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS HELD WITH OTHERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO WESTERN NM UNIVERSITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SUBSCRIPTION PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WESTERN NEW MEXICO UNIVERSITY FOUNDATION APPLIES THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC), INCOME TAXES (FASB ASC 740). FASB ASC 740 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS IN AN ENTERPRISE'S FINANCIAL STATEMENTS. UNCERTAIN INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD TO BE RECOGNIZED. THE FOUNDATION'S POLICY IS TO CLASSIFY INCOME TAX PENALTIES AND INTEREST ACCORDING TO THEIR NATURAL CLASSIFICATION RATHER THAN AS INCOME TAX EXPENSE. AS OF JUNE 30, 2025, MANAGEMENT DOES NOT BELIEVE THE FOUNDATION HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, OR DISCLOSURE UNDER FASB ASC 740. UNDER THE STATUTE OF LIMITATIONS, THE FOUNDATION'S TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS FIRST REVIEWED BY THE EXECUTIVE DIRECTOR. THE FINAL COPY OF THE FORM IS DELIVERED TO THE BOARD MEMBERS VIA EMAIL FOR REVIEW. THE PRESIDENT OF THE BOARD IS RESPONSIBLE FOR SIGNING THE FORM 990 AFTER REVIEWING FOR COMPLETENESS AND ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES THE FORM 990, AND FORM 1023 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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