Civic Intelligence

Cuidando Los Nios Inc

EIN 85-0366029 • 501(c)3 • Albuquerque, NM

Profile

The mission of cuidando los nios is to break the cycle of homelessness for children and families. We do this by providing high quality early childhood education, therapeutic services, supportive housing and parent education.

PO Box 12786Albuquerque, NM 87195

clnabq.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.02x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $1M-$5M 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

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

55th percentile

9.9%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$3,823,438

Down $630,511 (-14%) from 2024

Liabilities

Down

$72,792

Down $150,487 (-67%) from 2024

Net Assets

Down

$3,750,646

Down $480,024 (-11%) from 2024

Revenue

Down

$3,582,278

Down $2,754,391 (-43%) from 2024

Expenses

Up

$4,206,412

Up $173,493 (+4.3%) from 2024

Net Income

Down

-$624,134

Down $2,927,884 (-127%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $575,428Liabilities 2011: $192,403Net Assets 2011: $383,0252011Assets 2012: $450,044Liabilities 2012: $214,165Net Assets 2012: $235,8792012Assets 2013: $493,302Liabilities 2013: $259,397Net Assets 2013: $233,9052013Assets 2014: $548,950Liabilities 2014: $280,755Net Assets 2014: $268,1952014Assets 2015: $450,022Liabilities 2015: $165,351Net Assets 2015: $284,6712015Assets 2016: $404,203Liabilities 2016: $25,252Net Assets 2016: $378,9512016Assets 2017: $371,463Liabilities 2017: $31,782Net Assets 2017: $339,6812017Assets 2018: $320,782Liabilities 2018: $79,831Net Assets 2018: $240,9512018Assets 2019: $130,860Liabilities 2019: $76,729Net Assets 2019: $54,1312019Assets 2020: $492,737Liabilities 2020: $224,534Net Assets 2020: $268,2032020Assets 2021: $641,809Liabilities 2021: $37,976Net Assets 2021: $603,8332021Assets 2022: $1,634,736Liabilities 2022: $33,629Net Assets 2022: $1,601,1072022Assets 2023: $2,217,972Liabilities 2023: $342,153Net Assets 2023: $1,875,8192023Assets 2024: $4,453,949Liabilities 2024: $223,279Net Assets 2024: $4,230,6702024Assets 2025: $3,823,438Liabilities 2025: $72,792Net Assets 2025: $3,750,6462025

Highlighted filing

2025

Assets$3,823,438
Liabilities$72,792
Net Assets$3,750,646

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,310,7442011Expenses 2012: $1,188,2912012Expenses 2013: $1,088,0612013Revenue 2014: $1,170,141Expenses 2014: $1,135,851Net Income 2014: $34,2902014Revenue 2015: $1,375,754Expenses 2015: $1,359,278Net Income 2015: $16,4762015Revenue 2016: $1,381,783Expenses 2016: $1,287,503Net Income 2016: $94,2802016Revenue 2017: $1,177,845Expenses 2017: $1,217,115Net Income 2017: -$39,2702017Revenue 2018: $1,123,905Expenses 2018: $1,222,635Net Income 2018: -$98,7302018Revenue 2019: $995,552Expenses 2019: $1,182,372Net Income 2019: -$186,8202019Revenue 2020: $1,386,037Expenses 2020: $1,171,965Net Income 2020: $214,0722020Revenue 2021: $1,659,310Expenses 2021: $1,323,680Net Income 2021: $335,6302021Revenue 2022: $2,994,786Expenses 2022: $1,997,512Net Income 2022: $997,2742022Revenue 2023: $2,967,330Expenses 2023: $2,704,484Net Income 2023: $262,8462023Revenue 2024: $6,336,669Expenses 2024: $4,032,919Net Income 2024: $2,303,7502024Revenue 2025: $3,582,278Expenses 2025: $4,206,412Net Income 2025: -$624,1342025

Highlighted filing

2025

Revenue$3,582,278
Expenses$4,206,412
Net Income-$624,134

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.82$0.07$3.75$3.58$4.21$0.62
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.22$4.23$6.34$4.03$2.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.34$1.88$2.97$2.70$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.03$1.60$2.99$2.00$1.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.04$0.60$1.66$1.32$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.22$0.27$1.39$1.17$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.08$0.05$1.00$1.18$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.08$0.24$1.12$1.22$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.03$0.34$1.18$1.22$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.03$0.38$1.38$1.29$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.17$0.28$1.38$1.36$0.02
2014Summary only. Only limited summary data is available for this year.$0.55$0.28$0.27$1.17$1.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.26$0.23$1.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.21$0.24$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.19$0.38$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 5, 2025
Return Version
2024v5.0
Gross Receipts
$3,611,855
Mission and Program Overview

Mission

To provide high quality trauma informed, strengths based early childhood education and therapeutic services to address the unique needs of children experiencing homelessness; to provide support services that assist families to become re-housed and more resilient; to be a community leader and advocate for social change to end child homelessness in our community.

The mission of cuidando los nios is to break the cycle of homelessness for children and families. We do this by providing high quality early childhood education, therapeutic services, supportive housing and parent education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,559,127$2,728,922▲ $169,795
Savings and Temporary Cash Investments$894,901--
Cash and Non-Interest-Bearing Accounts$114,669$777,147▲ $662,478
Accounts Receivable$700,818$279,531▼ $421,287
Land, Buildings, and Equipment, Net$67,682$30,518▼ $37,164
Prepaid Expenses and Deferred Charges$2,281$7,320▲ $5,039
Total Assets$4,453,949$3,823,438▼ $630,511
Other Assets Total$114,471--
Liabilities
Other Liabilities$117,391--
Accounts Payable and Accrued Expenses$105,888$72,792▼ $33,096
Total Liabilities$223,279$72,792▼ $150,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,863,170$3,598,146▼ $265,024
Net Assets With Donor Restrictions$367,500$152,500▼ $215,000
Total Net Assets Fund Balance$4,230,670$3,750,646▼ $480,024
Total Liabilities and Net Assets / Fund Balance$4,453,949$3,823,438▼ $630,511

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,630$42,882$69,512
Equipment$1,388$21,462$22,850
Land$2,500-$2,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Trina JellisonExecutive DiFT$78,788$16,203$94,991

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$755,651
Program Service Revenue
$2,818,147
Investment Income
$18,918
Other Revenue
$-10,438
All Other Contributions
$704,651
Change in Net Assets
$-624,134

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 AmountValuation Method
Clothing and Household Goods-$32,438Fair Market Value (FMV)
Other Non Cash Contri Table51$9,667Fair Market Value (FMV)
Food Inventory22$9,545Fair Market Value (FMV)
Other Non Cash Contri Table32$9,003Fair Market Value (FMV)
Other Non Cash Contri Table6$2,265Fair Market Value (FMV)
Total Noncash Contributions111$62,918-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,611,855
Revenue Not Reported on Financial Statements
$-29,577
Revenue Not Reported on Form 990
$166,075
Other Revenue Adjustments
$-29,577
Total Revenue per Audited Statements
$3,777,930
Total Revenue per Form 990
$3,582,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,374,738
Other Expenses$905,554
Grants and Similar Amounts Paid$888,500
Total Fundraising Expense$268,354
Professional Fundraising Fees$37,620

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,475,987$364,205$76,675$1,916,867
Grants to Domestic Individuals$888,500--$888,500
Other Employee Benefits$136,656$33,720$7,099$177,475
Payroll Taxes$131,110$32,352$6,811$170,273
Fees for Services Other$98,851$7,278$4,449$110,578
Occupancy$77,183$19,045$4,010$100,238
Current Officers, Directors, Trustees, and Key Employees$73,143$18,048$3,800$94,991
Office Expenses$78,100$8,045$7,489$93,634
Fees for Services Accounting-$93,055-$93,055
Advertising--$84,358$84,358
Travel$14,007$3,710$31,971$49,688
Insurance$36,908$9,107$1,917$47,932
Information Technology$34,436$2,535$1,550$38,521
Fees for Services Professional Fundraising--$37,620$37,620
Depreciation Depletion$37,164--$37,164
Other Expenses$35,913$48,812-$35,913
All Other Expenses$7,965$14,111-$22,076
Fees for Services Legal-$18,684-$18,684
Pension Plan Contributions$11,652$2,875$605$15,132
Total Functional Expenses$3,262,476$675,582$268,354$4,206,412

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,257,954
Expenses per Audited Statements$4,206,412
Total Expenses per Form 990$4,206,412
Expenses Not Reported on Form 990$51,542
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$37,620
Fundraising Direct Expenses$29,577
Fundraising Gross Income$19,139

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Breakfast$70,139$19,139-$19,139
Total Events$70,139$19,139$29,577$-10,438
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
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

The executive director and finance director review form 990 and then present it to the finance committee. The committee reviews and presents it to the board of directors for approval.

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

Board members must certify as to their understanding of the policy each year in which they serve on the board, along with all other board members. The policy defines conflicts of interest and details the procedures to be used when conflicts arise.

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

The board of directors and executive committee compare salaries for executive directors of similar size/scope organizations in new mexico to determine compensation for the current executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, financial statements and the irs form 990 are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cuidando Los Nios Inc
EIN
85-0366029
Phone
5058436899
Address
PO BOX 12786, ALBUQUERQUE, NM 87195

Signing Officer

Name
Alice Brousseau
Title
President
Phone
5058436899
Signed
2025-11-05

Organization Details

Principal Officer
Alice Brousseau
Formed
1988
Legal Domicile
Nm
Voting Board Members
12
Independent Board Members
12
Employees
57
Volunteers
515

Preparer

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

Additional Explanations

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

The housing program consists of four different contracts. Each contract assists families experiencing homelessness or at risk of homelessness. Clients are referred to us from the coordinated entry system or from the family housing navigation center. These clients are given a rapid rehousing voucher which provides 12-24 months of rental assistance including application fees, deposits and rent payments. Each family is assigned to a case manager who works with the family to create an individualized 12-month family success plan. Progress and adherence to the plan is tracked through weekly phone calls and monthly house visits. These plans are centered around helping the parents obtain stability, stay in their apartments, and maintain independence once the voucher is complete. Our housing department also provides assistance separately from the vouchers that includes utility bills, arrears, application fees, deposits, gas cards, and cell phones.

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

Cln's children's services program is rated five-star by the nm children youth and families department and is also nationally accredited by the national association for the education of young children (naeyc). Cln operates on a daily basis, monday through friday, from 7:00 a.m. To 5:30 p.m. The curriculum is experience-based and structured to support physical, socio-emotional, intellectual, and language development with ongoing screenings. Children are fed a nutritious breakfast, lunch, and snack throughout the day. Immunizations are kept up-to-date with the assistance of a public health clinic day once a month. A therapist works regularly with staff, families, and in play therapy with children. Transportation is provided daily to approximately half the children whose parents do not have cars.

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

The family support program works closely with families to advance progress on goals in self-sufficiency, a path of educational success, and re-entry into the community as productive, contributing members. Specific goals and objectives include conducting a family-needs assessment and developing an individualized one-year family action plan that is monitored on a regular basis through home visits. A formal referral process is used for housing, physical and mental health needs, developmental services, financial assistance, employment, and education services through collaborations with other community organizations. Weekly parent education classes focus on three areas: parenting skills, wellness and nutrition, and life skills. One-on-one parent meetings occur regularly with family case managers, teachers, and home visits.

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

The advocacy program advocates for the social change necessary to break the cycle of homelessness. This is accomplished by empowering a group of parents with the lived experience of homelessness so that they can be self-advocates and speak directly to policy makers. The group is trained and facilitated by a dedicated staff member. Cln also leads a coalition of non-profit, educational, and governmental entities to advance early childhood education as a means of breaking the cycle of homelessness for children and families. The coalition engages in community assessments, strategic planning sessions and implementation of programs that create systemic changes to early childhood systems.

Form 990, Part XI, Line 9

Special events 29,577 special events -29,577

Financial Statement Notes

Schedule D, Page 3, Part X

Cln is exempt from federal income tax under section 501(c)(3) of the internal revenue code on all income except unrelated business income. Cln evaluates uncertain tax positions in accordance with asc 450, accounting for contingencies, whereby the effect of the uncertainties in tax positions would be recorded if the outcome was considered probable and reasonably estimable. Cln believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Cln's open audit periods are fiscal year 2022 and thereafter.

Schedule D, Page 4, Part XI, Line 4B

SPECIAL EVENTS -29,577

Schedule D, Page 4, Part XII, Line 2D

SPECIAL EVENTS 29,577

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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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IRS990/Form990PartVIISectionAGrp/PersonNm11CATHERINE TORREZ
IRS990/Form990PartVIISectionAGrp/PersonNm12TRINA JELLISON
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IRS990/MissionDesc0THE MISSION OF CUIDANDO LOS NIOS IS TO BREAK THE CYCLE OF HOMELESSNESS FOR CHILDREN AND FAMILIES. WE DO THIS BY PROVIDING HIGH QUALITY EARLY CHILDHOOD EDUCATION, THERAPEUTIC SERVICES, SUPPORTIVE HOUSING AND PARENT EDUCATION.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CLN'S CHILDREN'S SERVICES PROGRAM IS RATED FIVE-STAR BY THE NM CHILDREN YOUTH AND FAMILIES DEPARTMENT AND IS ALSO NATIONALLY ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN (NAEYC). CLN OPERATES ON A DAILY BASIS, MONDAY THROUGH FRIDAY, FROM 7:00 A.M. TO 5:30 P.M. THE CURRICULUM IS EXPERIENCE-BASED AND STRUCTURED TO SUPPORT PHYSICAL, SOCIO-EMOTIONAL, INTELLECTUAL, AND LANGUAGE DEVELOPMENT WITH ONGOING SCREENINGS. CHILDREN ARE FED A NUTRITIOUS BREAKFAST, LUNCH, AND SNACK THROUGHOUT THE DAY. IMMUNIZATIONS ARE KEPT UP-TO-DATE WITH THE ASSISTANCE OF A PUBLIC HEALTH CLINIC DAY ONCE A MONTH. A THERAPIST WORKS REGULARLY WITH STAFF, FAMILIES, AND IN PLAY THERAPY WITH CHILDREN. TRANSPORTATION IS PROVIDED DAILY TO APPROXIMATELY HALF THE CHILDREN WHOSE PARENTS DO NOT HAVE CARS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE FAMILY SUPPORT PROGRAM WORKS CLOSELY WITH FAMILIES TO ADVANCE PROGRESS ON GOALS IN SELF-SUFFICIENCY, A PATH OF EDUCATIONAL SUCCESS, AND RE-ENTRY INTO THE COMMUNITY AS PRODUCTIVE, CONTRIBUTING MEMBERS. SPECIFIC GOALS AND OBJECTIVES INCLUDE CONDUCTING A FAMILY-NEEDS ASSESSMENT AND DEVELOPING AN INDIVIDUALIZED ONE-YEAR FAMILY ACTION PLAN THAT IS MONITORED ON A REGULAR BASIS THROUGH HOME VISITS. A FORMAL REFERRAL PROCESS IS USED FOR HOUSING, PHYSICAL AND MENTAL HEALTH NEEDS, DEVELOPMENTAL SERVICES, FINANCIAL ASSISTANCE, EMPLOYMENT, AND EDUCATION SERVICES THROUGH COLLABORATIONS WITH OTHER COMMUNITY ORGANIZATIONS. WEEKLY PARENT EDUCATION CLASSES FOCUS ON THREE AREAS: PARENTING SKILLS, WELLNESS AND NUTRITION, AND LIFE SKILLS. ONE-ON-ONE PARENT MEETINGS OCCUR REGULARLY WITH FAMILY CASE MANAGERS, TEACHERS, AND HOME VISITS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ADVOCACY PROGRAM ADVOCATES FOR THE SOCIAL CHANGE NECESSARY TO BREAK THE CYCLE OF HOMELESSNESS. THIS IS ACCOMPLISHED BY EMPOWERING A GROUP OF PARENTS WITH THE LIVED EXPERIENCE OF HOMELESSNESS SO THAT THEY CAN BE SELF-ADVOCATES AND SPEAK DIRECTLY TO POLICY MAKERS. THE GROUP IS TRAINED AND FACILITATED BY A DEDICATED STAFF MEMBER. CLN ALSO LEADS A COALITION OF NON-PROFIT, EDUCATIONAL, AND GOVERNMENTAL ENTITIES TO ADVANCE EARLY CHILDHOOD EDUCATION AS A MEANS OF BREAKING THE CYCLE OF HOMELESSNESS FOR CHILDREN AND FAMILIES. THE COALITION ENGAGES IN COMMUNITY ASSESSMENTS, STRATEGIC PLANNING SESSIONS AND IMPLEMENTATION OF PROGRAMS THAT CREATE SYSTEMIC CHANGES TO EARLY CHILDHOOD SYSTEMS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CLN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. CLN EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC 450, ACCOUNTING FOR CONTINGENCIES, WHEREBY THE EFFECT OF THE UNCERTAINTIES IN TAX POSITIONS WOULD BE RECORDED IF THE OUTCOME WAS CONSIDERED PROBABLE AND REASONABLY ESTIMABLE. CLN BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. CLN'S OPEN AUDIT PERIODS ARE FISCAL YEAR 2022 AND THEREAFTER.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS 29,577
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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