Civic Intelligence

The Life Link

990 • Fiscal year 2016 • EIN 85-0360455

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 30, 2017

PO Box 6094Santa Fe, NM 87502-6094

(505) 438-0100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.26x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.14x

Higher debt load relative to revenue than 43% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

43rd percentile

0.4%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$134,049

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

18th percentile

-5.3%

Faster asset growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

18%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,087,377

Down $171,989 (-5.3%) from 2015

Net Assets

Up

$2,282,416

Up $25,258 (+1.1%) from 2015

Liabilities

Down

$804,961

Down $197,247 (-20%) from 2015

Revenue

Up

$5,871,369

Up $894,965 (+18%) from 2015

Expenses

Up

$5,846,111

Up $1,151,950 (+25%) from 2015

Net Income

Down

$25,258

Down $256,985 (-91%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $4,730,804Liabilities 2010: $1,299,116Net Assets 2010: $3,431,6882010Assets 2011: $4,357,319Liabilities 2011: $966,592Net Assets 2011: $3,390,7272011Assets 2012: $3,936,195Liabilities 2012: $1,036,924Net Assets 2012: $2,899,2712012Assets 2013: $3,392,038Liabilities 2013: $971,298Net Assets 2013: $2,420,7402013Assets 2014: $3,100,445Liabilities 2014: $1,125,531Net Assets 2014: $1,974,9142014Assets 2015: $3,259,366Liabilities 2015: $1,002,208Net Assets 2015: $2,257,1582015Assets 2016: $3,087,377Liabilities 2016: $804,961Net Assets 2016: $2,282,4162016Assets 2017: $3,482,898Liabilities 2017: $1,268,982Net Assets 2017: $2,213,9162017Assets 2018: $3,258,867Liabilities 2018: $971,833Net Assets 2018: $2,287,0342018Assets 2019: $2,827,801Liabilities 2019: $1,467,726Net Assets 2019: $1,360,0752019Assets 2020: $3,128,183Liabilities 2020: $1,748,036Net Assets 2020: $1,380,1472020Assets 2021: $3,097,508Liabilities 2021: $1,537,108Net Assets 2021: $1,560,4002021Assets 2022: $4,534,287Liabilities 2022: $1,738,191Net Assets 2022: $2,796,0962022Assets 2023: $5,109,738Liabilities 2023: $1,769,373Net Assets 2023: $3,340,3652023Assets 2024: $5,345,088Liabilities 2024: $1,513,691Net Assets 2024: $3,831,3972024

Highlighted filing

2016

Assets$3,087,377
Liabilities$804,961
Net Assets$2,282,416

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,917,1532010Expenses 2011: $4,557,6132011Expenses 2012: $4,251,2002012Revenue 2013: $3,408,471Expenses 2013: $3,887,002Net Income 2013: -$478,5312013Revenue 2014: $3,879,652Expenses 2014: $4,325,480Net Income 2014: -$445,8282014Revenue 2015: $4,976,404Expenses 2015: $4,694,161Net Income 2015: $282,2432015Revenue 2016: $5,871,369Expenses 2016: $5,846,111Net Income 2016: $25,2582016Revenue 2017: $6,151,340Expenses 2017: $6,219,840Net Income 2017: -$68,5002017Revenue 2018: $6,808,793Expenses 2018: $6,816,443Net Income 2018: -$7,6502018Revenue 2019: $5,610,275Expenses 2019: $6,622,304Net Income 2019: -$1,012,0292019Revenue 2020: $5,715,737Expenses 2020: $5,822,234Net Income 2020: -$106,4972020Revenue 2021: $7,396,927Expenses 2021: $7,182,615Net Income 2021: $214,3122021Revenue 2022: $8,620,077Expenses 2022: $7,379,413Net Income 2022: $1,240,6642022Revenue 2023: $8,748,683Expenses 2023: $8,207,333Net Income 2023: $541,3502023Revenue 2024: $9,527,069Expenses 2024: $9,041,517Net Income 2024: $485,5522024

Highlighted filing

2016

Revenue$5,871,369
Expenses$5,846,111
Net Income$25,258
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 30, 2017
Return Version
2015v3.0
Gross Receipts
$5,871,369
Mission and Program Overview

Mission

To establish and operate shelters, consisting of room, board,counseling, and guidance for homeless families and single parents with children. To establish and operate food programs for the homeless and poor in our communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,157,769$2,088,437▼ $69,332
Cash and Non-Interest-Bearing Accounts$216,896$456,904▲ $240,008
Pledges and Grants Receivable$684,335$446,321▼ $238,014
Savings and Temporary Cash Investments$43,035$39,837▼ $3,198
Accounts Receivable$136,885$34,447▼ $102,438
Prepaid Expenses and Deferred Charges$5,185$6,553▲ $1,368
Total Assets$3,259,366$3,087,377▼ $171,989
Other Assets Total$15,261$14,878▼ $383
Liabilities
Other Liabilities$991,682$779,654▼ $212,028
Accounts Payable and Accrued Expenses$10,526$25,307▲ $14,781
Total Liabilities$1,002,208$804,961▼ $197,247
Net Assets / Fund Balance
Unrestricted Net Assets$2,243,905$2,207,170▼ $36,735
Temporarily Rstr Net Assets-$60,587-
Permanently Rstr Net Assets$13,253$14,659▲ $1,406
Total Net Assets Fund Balance$2,257,158$2,282,416▲ $25,258
Total Liabilities and Net Assets / Fund Balance$3,259,366$3,087,377▼ $171,989

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,737,555$509,970$2,247,525
Equipment$27,817$374,991$402,808
Land$323,065-$323,065

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$15,261$728▼ $226-$14,878
2014$15,261$44--$15,261
2013$13,180$608▲ $2,118-$15,125
2012$11,711$269▲ $1,650-$13,180
2011$12,113$264▼ $289-$11,711
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carolyn Luna-andersonExecutive DiFT$70,994$63,055$134,049

Board Members and Trustees

NameTitle
Dolores RogersPresident
Brown RogersDirector
Jack StafurikDirector
Margaret ConnerlyDirector
Sandra ThomasDirector
Tom TalleyDirector
Elaine AnayaSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$3,976,190
Program Service Revenue
$1,893,643
Investment Income
$122
Other Revenue
$1,414
All Other Contributions
$1,637,601
Change in Net Assets
$25,258
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,979,962
Other Expenses$2,572,680
Grants and Similar Amounts Paid$293,469
Total Fundraising Expense$148,997
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,164,012$254,590$127,294$2,545,896
Fees for Services Other$311,482$54,968-$366,450
Grants to Domestic Individuals$293,469--$293,469
Payroll Taxes$246,945$29,052$14,526$290,523
All Other Expenses$128,221$22,629-$150,850
Occupancy$107,919$19,045-$126,964
Depreciation Depletion$66,922$11,810-$78,732
Other Expenses$61,128$10,787-$71,915
Current Officers, Directors, Trustees, and Key Employees$60,345$7,099$3,550$70,994
Other Employee Benefits$58,531$6,886$3,443$68,860
Insurance$43,640$7,701-$51,341
Office Expenses$42,239$7,455-$49,694
Travel$28,907$5,101-$34,008
Interest$20,623$3,639-$24,262
Advertising$10,044$1,772-$11,816
Pension Plan Contributions$3,136$369$184$3,689
Total Functional Expenses$5,013,213$683,901$148,997$5,846,111
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
Mortgage Payable (non-current)$383,214
Fiscal Agent Payable$131,839
Accrued Wages$104,308
Compensated Absences$84,366
Payroll Taxes and Benefits Payable$67,195
Mortgage Payable$8,732
Other Liabilities-
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

La luz life link life link training institute

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

Board members are provided a copy of the form 990 prior to filing.

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

The board regularly monitors compliance with the conflict of interest policy.

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

Executive director and key office and management salaries are subject to annual review and approval by the board of directors.

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

Executive director and key office and management salaries are subject to annual review and approval by the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
The Life Link
EIN
85-0360455
Phone
5054380100
Address
PO BOX 6094, SANTA FE, NM 87502-6094

Signing Officer

Name
Carolyn Luna-anderson
Title
Executive Director
Phone
5054380010
Signed
2017-03-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Luna-anderson
Formed
1988
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
129

Preparer

Firm
Hinkle Landers Pc
Address
2500 9TH ST NW, ALBUQUERQUE, NM 87102-1055
Preparer
Farley Vener
Phone
5058838788
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To establish and operate shelters, consisting of room, board,counseling, and guidance for homeless families and single parents with children. To establish and operate food programs for the homeless and poor in our communities.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has adopted accounting principles generally accepted in the united states of america as they relate to uncertain tax positions. Any interest and penalties recognized associated with a tax position are classified as current in the organization's financial statements. Currently, the 2013, 2014, and 2015 tax years are open and subject to examination by the internal revenue service and new mexico taxation and revenue department. However, the organization is not currently under audit nor has the organization been contacted by any of these jurisdictions. Management believes that they are operating within their tax-exempt purpose. Therefore, no provision for the effects of uncertain tax positions has been recored for the years ended june 30, 2016 or 2015.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PAYROLL TAXES AND BENEFITS PAYABLE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6OTHER LIABILITIES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt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
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ESTABLISH AND OPERATE SHELTERS, CONSISTING OF ROOM, BOARD,COUNSELING, AND GUIDANCE FOR HOMELESS FAMILIES AND SINGLE PARENTS WITH CHILDREN. TO ESTABLISH AND OPERATE FOOD PROGRAMS FOR THE HOMELESS AND POOR IN OUR COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LA LUZ LIFE LINK LIFE LINK TRAINING INSTITUTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REGULARLY MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR AND KEY OFFICE AND MANAGEMENT SALARIES ARE SUBJECT TO ANNUAL REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXECUTIVE DIRECTOR AND KEY OFFICE AND MANAGEMENT SALARIES ARE SUBJECT TO ANNUAL REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.35$1.51$3.83$9.53$9.04$0.49
2023Detailed filing. Detailed filing data is available for this year.$5.11$1.77$3.34$8.75$8.21$0.54
2022Detailed filing. Detailed filing data is available for this year.$4.53$1.74$2.80$8.62$7.38$1.24
2021Detailed filing. Detailed filing data is available for this year.$3.10$1.54$1.56$7.40$7.18$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.13$1.75$1.38$5.72$5.82$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.83$1.47$1.36$5.61$6.62$1.01
2018Detailed filing. Detailed filing data is available for this year.$3.26$0.97$2.29$6.81$6.82$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.48$1.27$2.21$6.15$6.22$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.09$0.80$2.28$5.87$5.85$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.26$1.00$2.26$4.98$4.69$0.28
2014Detailed filing. Detailed filing data is available for this year.$3.10$1.13$1.97$3.88$4.33$0.45
2013Summary only. Only limited summary data is available for this year.$3.39$0.97$2.42$3.41$3.89$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$1.04$2.90$4.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.97$3.39$4.56
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$1.30$3.43$3.92