Civic Intelligence

Southwest Organizing Project

990 • Fiscal year 2018 • EIN 85-0368743

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 09, 2018

Organization ProfileWWW.SWOP.NET

View Organization Page

211 10th Steet SWAlbuquerque, NM 87102

(505) 247-8832

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.05x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.04x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

26th percentile

-6.1%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

47th percentile

$55,934

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

20th percentile

-6.4%

Faster asset growth than 20% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

55th percentile

6.0%

Faster revenue growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$781,339

Down $53,457 (-6.4%) from 2017

Net Assets

Down

$740,269

Down $48,506 (-6.1%) from 2017

Liabilities

Down

$41,070

Down $4,951 (-11%) from 2017

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin26th percentile

Revenue

Up

$1,085,055

Up $61,320 (+6.0%) from 2017

Expenses

Down

$1,151,111

Down $264,143 (-19%) from 2017

Net Income

Up

-$66,056

Up $325,463 (+83%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $814,041Liabilities 2010: $51,897Net Assets 2010: $762,1442010Assets 2011: $2,105,869Liabilities 2011: $41,291Net Assets 2011: $2,064,5782011Assets 2012: $2,007,737Liabilities 2012: $63,827Net Assets 2012: $1,943,9102012Assets 2013: $1,179,559Liabilities 2013: $132,171Net Assets 2013: $1,047,3882013Assets 2014: $1,380,017Liabilities 2014: $35,673Net Assets 2014: $1,344,3442014Assets 2015: $1,100,540Liabilities 2015: $87,289Net Assets 2015: $1,013,2512015Assets 2016: $1,256,128Liabilities 2016: $101,185Net Assets 2016: $1,154,9432016Assets 2017: $834,796Liabilities 2017: $46,021Net Assets 2017: $788,7752017Assets 2018: $781,339Liabilities 2018: $41,070Net Assets 2018: $740,2692018Assets 2019: $1,513,238Liabilities 2019: $46,743Net Assets 2019: $1,466,4952019Assets 2020: $1,842,512Liabilities 2020: $164,558Net Assets 2020: $1,677,9542020Assets 2021: $2,299,560Liabilities 2021: $258,442Net Assets 2021: $2,041,1182021Assets 2022: $3,346,487Liabilities 2022: $1,017,828Net Assets 2022: $2,328,6592022Assets 2023: $4,437,924Liabilities 2023: $1,337,489Net Assets 2023: $3,100,4352023

Highlighted filing

2018

Assets$781,339
Liabilities$41,070
Net Assets$740,269
Open 2018 Filing

Operations Trend

Revenue Growth55th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,105,7752010Expenses 2011: $1,108,3232011Expenses 2012: $1,181,5582012Expenses 2013: $1,437,3002013Revenue 2014: $1,371,756Expenses 2014: $1,051,896Net Income 2014: $319,8602014Revenue 2015: $1,152,048Expenses 2015: $1,485,601Net Income 2015: -$333,5532015Revenue 2016: $1,432,908Expenses 2016: $1,284,474Net Income 2016: $148,4342016Revenue 2017: $1,023,735Expenses 2017: $1,415,254Net Income 2017: -$391,5192017Revenue 2018: $1,085,055Expenses 2018: $1,151,111Net Income 2018: -$66,0562018Revenue 2019: $1,396,966Expenses 2019: $696,622Net Income 2019: $700,3442019Revenue 2020: $1,307,030Expenses 2020: $1,078,329Net Income 2020: $228,7012020Revenue 2021: $1,859,196Expenses 2021: $1,534,224Net Income 2021: $324,9722021Revenue 2022: $1,848,031Expenses 2022: $1,518,956Net Income 2022: $329,0752022Revenue 2023: $2,175,912Expenses 2023: $1,428,932Net Income 2023: $746,9802023

Highlighted filing

2018

Revenue$1,085,055
Expenses$1,151,111
Net Income-$66,056
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 9, 2018
Return Version
2017v2.3
Gross Receipts
$1,085,055
Mission and Program Overview

Mission

The mission of swop is to empower the disenfranchised in the southwest to realize racial and gender equality, and social and economic justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$198,050$398,339▲ $200,289
Investments in Publicly Traded Securities$175,815$197,370▲ $21,555
Savings and Temporary Cash Investments$82,340$84,753▲ $2,413
Cash and Non-Interest-Bearing Accounts$323,467$78,423▼ $245,044
Land, Buildings, and Equipment, Net$11,380$8,535▼ $2,845
Prepaid Expenses and Deferred Charges$7,326$7,326→ $0
Accounts Receivable$35,918$6,593▼ $29,325
Receivables From Officers Etc$500--
Total Assets$834,796$781,339▼ $53,457
Liabilities
Accounts Payable and Accrued Expenses$45,521$40,570▼ $4,951
Other Liabilities$500$500→ $0
Total Liabilities$46,021$41,070▼ $4,951
Net Assets / Fund Balance
Temporarily Rstr Net Assets$198,050$398,339▲ $200,289
Unrestricted Net Assets$590,725$341,930▼ $248,795
Total Net Assets Fund Balance$788,775$740,269▼ $48,506
Total Liabilities and Net Assets / Fund Balance$834,796$781,339▼ $53,457

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,535$74,583$83,118
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
George LujanExecutive DiFT$42,709$13,225$55,934
Michael BrownInterim ExecFT$27,390-$27,390

Board Members and Trustees

NameTitle
Samia AssedChair
Alexandria LyonsVice-chair
Eric GriegoDirector
Ingrid OrdonezDirector
Karlos Gauna SchmiederDirector
Victoria PadillaDirector
Janelle Astorga-ramosSecretary
Ilsa GardunoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,051,658
Program Service Revenue
$25,635
Investment Income
$7,762
Other Revenue
$0
All Other Contributions
$1,051,658
Change in Net Assets
$-66,056

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,085,055
Revenue Not Reported on Form 990
$17,550
Total Revenue per Audited Statements
$1,102,605
Total Revenue per Form 990
$1,085,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$598,258
Other Expenses$366,966
Grants and Similar Amounts Paid$185,887
Total Fundraising Expense$92,322
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$265,442$63,032$31,333$359,807
Grants to Domestic Orgs$185,887--$185,887
Fees for Services Other$105,025$44,059-$149,084
Current Officers, Directors, Trustees, and Key Employees$40,386$24,594$25,206$90,186
Other Employee Benefits$46,867$13,729$8,400$68,996
Occupancy$44,642$1,410$940$46,992
Pension Plan Contributions$30,114$8,414$5,758$44,286
Payroll Taxes$23,775$6,818$4,390$34,983
Travel$19,275$1,430$815$21,520
Other Expenses$11,171$5,591$544$16,762
Office Expenses$10,836$3,824$316$14,976
Fees for Services Accounting$7,450$3,193-$10,643
All Other Expenses$9,585$303$202$10,090
Insurance-$6,177-$6,177
Fees for Services Legal$3,361$1,440-$4,801
Depreciation Depletion$1,423$1,422-$2,845
Total Functional Expenses$842,916$215,873$92,322$1,151,111

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,151,111
Total Expenses per Audited Statements$1,151,111
Total Expenses per Form 990$1,151,111
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
New Mexico Community FoundationSanta Fe, NM-Organization Support$33,345
La Plazita InstituteAlbuquerque, NM-Organization Support$27,596
Somos Un Pueblo UnidoSanta Fe, NM-Organization Support$26,091
Partnership for Community ActionAlbuquerque, NM-Organization Support$22,555
El Centro De Igualdad Y DerechosAlbuquerque, NM-Organization Support$21,774
Swop Action FundAlbuquerque, NM-Organizing Support$19,500
Working ClassroomAlbuquerque, NM-Organization Support$17,513
Nm Asian Family CenterAlbuquerque, NM-Organization Support$14,152
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$500--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Other Agency$500
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
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 information return was electronically provided to board members after review and approval by the executive director and board treasurer. If no concerns or comments are received within a reasonable timeframe, the form 990 is sent to the internal revenue service.”

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

“Board members are required to report potential conflicts as they arise.”

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

“If applicable, the board would approve as part of the annual budgeting process.”

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

“As applicable, the board would approve as part of the annual budgeting process.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are maintained at the office location and are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Southwest Organizing Project
EIN
85-0368743
Phone
5052478832
Address
211 10TH STEET SW, ALBUQUERQUE, NM 87102

Signing Officer

Name
Samia Assed
Title
Chair
Phone
5052478832
Signed
2018-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samia Assed
Formed
1982
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
270

Preparer

Firm
Loftis Group LLC
Address
4811 HARDWARE RD NE STE E-4, ALBUQUERQUE, NM 87109-2023
Preparer
Lonnie Juarez
Phone
5052935009
Supplemental Narrative

Additional Explanations

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

“Engagement, and policy action. The organization and our members were able to see our yearlong goals through to fruition, while remaining agile and engaging in political opportunities as they arose.”

Form 990, Part IX, Line 11G

“Other professional contractua 105,025 44,059 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Swop is exempt from federal income tax under section 501(c)(3) of the internal revenue code on all income except unrelated business income. Swop 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. Swop 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. Swop's open audit periods are fiscal year 2015 and thereafter.”

Raw XML AppendixShowing 400 of 571 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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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$781,339
Liabilities
$41,070
Net assets
$740,269
Revenue
$1,085,055
Expenses
$1,151,111
Net income
-$66,056
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.44$1.34$3.10$2.18$1.43$0.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$1.02$2.33$1.85$1.52$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.26$2.04$1.86$1.53$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.16$1.68$1.31$1.08$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.51$0.05$1.47$1.40$0.70$0.70
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.04$0.74$1.09$1.15$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.05$0.79$1.02$1.42$0.39
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.10$1.15$1.43$1.28$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.09$1.01$1.15$1.49$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.04$1.34$1.37$1.05$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.13$1.05$1.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.06$1.94$1.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.04$2.06$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.05$0.76$1.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits