Civic Intelligence

Mandy'S Special Farm

EIN 85-0436516 • 501(c)3 • Albuquerque, NM

Profile

Mandy's farm is a nonprofit organization that assists individuals with developmental disabilities to achieve goals by structuring a positive, purposeful and caring environment for living, learning, and working in community. The organization provides highest-quality services to individuals with developmental disabilities. They foster an envornment of inclusion and encourage individuals to express their dreams and desires. They strive to make the farm a place of life-long learning. All programs are designed to help individuals with disabilities to achieve their goals, develop meaningful skills, and foster relationships with the community.

PO Box 9346Albuquerque, NM 87119

www.mandysfarm.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.36x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.22x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

47th percentile

3.3%

Higher net margin than 47% of similar nonprofits.

501(c)3 • $5M-$10M 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

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

71st percentile

20%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$3,189,131

Up $236,268 (+8.0%) from 2024

Liabilities

Up

$1,150,278

Up $59,609 (+5.5%) from 2024

Net Assets

Up

$2,038,853

Up $176,659 (+9.5%) from 2024

Revenue

Up

$5,276,394

Up $467,792 (+9.7%) from 2024

Expenses

Up

$5,100,960

Up $291,410 (+6.1%) from 2024

Net Income

Up

$175,434

Up $176,382 (+18606%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $949,349Liabilities 2011: $369,289Net Assets 2011: $580,0602011Assets 2012: $889,476Liabilities 2012: $353,780Net Assets 2012: $535,6962012Assets 2013: $872,231Liabilities 2013: $357,964Net Assets 2013: $514,2672013Assets 2014: $1,351,806Liabilities 2014: $967,411Net Assets 2014: $384,3952014Assets 2015: $1,311,705Liabilities 2015: $1,015,169Net Assets 2015: $296,5362015Assets 2016: $1,539,384Liabilities 2016: $1,011,598Net Assets 2016: $527,7862016Assets 2017: $1,569,292Liabilities 2017: $958,433Net Assets 2017: $610,8592017Assets 2018: $1,406,551Liabilities 2018: $982,020Net Assets 2018: $424,5312018Assets 2019: $1,551,508Liabilities 2019: $960,723Net Assets 2019: $590,7852019Assets 2020: $1,649,088Liabilities 2020: $962,848Net Assets 2020: $686,2402020Assets 2021: $2,446,315Liabilities 2021: $1,406,036Net Assets 2021: $1,040,2792021Assets 2022: $3,175,992Liabilities 2022: $931,697Net Assets 2022: $2,244,2952022Assets 2023: $2,615,058Liabilities 2023: $1,212,068Net Assets 2023: $1,402,9902023Assets 2024: $2,952,863Liabilities 2024: $1,090,669Net Assets 2024: $1,862,1942024Assets 2025: $3,189,131Liabilities 2025: $1,150,278Net Assets 2025: $2,038,8532025

Highlighted filing

2025

Assets$3,189,131
Liabilities$1,150,278
Net Assets$2,038,853

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $380,230Expenses 2011: $491,106Net Income 2011: -$110,8762011Expenses 2012: $309,4412012Expenses 2013: $498,7572013Revenue 2014: $1,159,942Expenses 2014: $1,290,675Net Income 2014: -$130,7332014Revenue 2015: $1,569,591Expenses 2015: $1,656,260Net Income 2015: -$86,6692015Revenue 2016: $2,090,416Expenses 2016: $1,889,673Net Income 2016: $200,7432016Revenue 2017: $2,769,897Expenses 2017: $2,686,824Net Income 2017: $83,0732017Revenue 2018: $3,147,583Expenses 2018: $3,333,911Net Income 2018: -$186,3282018Revenue 2019: $3,680,896Expenses 2019: $3,572,666Net Income 2019: $108,2302019Revenue 2020: $3,984,571Expenses 2020: $3,886,351Net Income 2020: $98,2202020Revenue 2021: $3,709,749Expenses 2021: $3,362,662Net Income 2021: $347,0872021Revenue 2022: $5,158,055Expenses 2022: $3,956,160Net Income 2022: $1,201,8952022Revenue 2023: $3,639,716Expenses 2023: $4,611,848Net Income 2023: -$972,1322023Revenue 2024: $4,808,602Expenses 2024: $4,809,550Net Income 2024: -$9482024Revenue 2025: $5,276,394Expenses 2025: $5,100,960Net Income 2025: $175,4342025

Highlighted filing

2025

Revenue$5,276,394
Expenses$5,100,960
Net Income$175,434

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.19$1.15$2.04$5.28$5.10$0.18
2024Detailed filing. Detailed filing data is available for this year.$2.95$1.09$1.86$4.81$4.81$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.62$1.21$1.40$3.64$4.61$0.97
2022Detailed filing. Detailed filing data is available for this year.$3.18$0.93$2.24$5.16$3.96$1.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$1.41$1.04$3.71$3.36$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.96$0.69$3.98$3.89$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.96$0.59$3.68$3.57$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.98$0.42$3.15$3.33$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.57$0.96$0.61$2.77$2.69$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.54$1.01$0.53$2.09$1.89$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.31$1.02$0.30$1.57$1.66$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.97$0.38$1.16$1.29$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.36$0.51$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.35$0.54$0.31
2011Summary only. Only limited summary data is available for this year.$0.95$0.37$0.58$0.38$0.49$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 11, 2026
Return Version
2024v5.0
Gross Receipts
$5,303,866
Mission and Program Overview

Mission

Mandy's farm is a nonprofit organization that assists individuals with developmental disabilities to achieve goals by structuring a positive, purposeful and caring environment for living, learning, and working in the community.

We empower individuals with intellectual and developmental disabilities to lead fulfilling lives through supportive and accessible housing, meaningful employment, and valued social connections.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,036,572$1,418,612▲ $382,040
Savings and Temporary Cash Investments$687,320$617,960▼ $69,360
Pledges and Grants Receivable$531,925$456,596▼ $75,329
Accounts Receivable$206,248$179,011▼ $27,237
Cash and Non-Interest-Bearing Accounts$53,315$146,474▲ $93,159
Prepaid Expenses and Deferred Charges$37,036$27,457▼ $9,579
Total Assets$2,952,863$3,189,131▲ $236,268
Other Assets Total$400,447$343,021▼ $57,426
Liabilities
Mortgage Notes Payable Secured by Investment Property$628,484$670,226▲ $41,742
Accounts Payable and Accrued Expenses$201,385$233,327▲ $31,942
Other Liabilities$240,500$156,369▼ $84,131
Deferred Revenue$20,300$90,356▲ $70,056
Total Liabilities$1,090,669$1,150,278▲ $59,609
Net Assets / Fund Balance
Net Assets With Donor Restrictions$679,760$1,294,730▲ $614,970
Net Assets Without Donor Restrictions$1,182,434$744,123▼ $438,311
Total Net Assets Fund Balance$1,862,194$2,038,853▲ $176,659
Total Liabilities and Net Assets / Fund Balance$2,952,863$3,189,131▲ $236,268

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$339,607$1,343,469$1,683,076
Other Land Buildings$145,922$568,869$714,791
Land$634,924-$634,924
Leasehold Improvements$252,973$140,529$393,502
Equipment$45,186$125,390$170,576
Other Assets Org$60,400--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$34,175-▲ $1,225-$60,400
2023$31,901-▲ $2,274-$34,175
2022$31,929-▼ $28-$31,901
2021$29,278-▲ $2,651-$31,929
2020$22,364-▲ $6,914-$29,278
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa MccueExecutive DiFT$100,514$100,514

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,002,070
Program Service Revenue
$3,221,025
Investment Income
$1,631
Other Revenue
$51,668
All Other Contributions
$1,600,071
Change in Net Assets
$175,434

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
Real Estate Residential1$430,000Independent Appraisal
Other Non Cash Contri Table1$14,845Blue Book Value
Total Noncash Contributions2$444,845-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,276,394
Revenue Not Reported on Form 990
$19,702
Total Revenue per Audited Statements
$5,296,096
Total Revenue per Form 990
$5,276,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,851,357
Other Expenses$1,249,603
Total Fundraising Expense$262,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,807,127$296,548$163,351$3,267,026
Occupancy$308,435$16,583$6,633$331,651
Payroll Taxes$219,772$25,856$12,928$258,556
Other Employee Benefits$191,471$22,526$11,263$225,260
Depreciation Depletion$117,847$6,336$2,534$126,717
Insurance$102,195$5,494$2,198$109,887
Fees for Services Other$66,973$38,394$549$105,916
Current Officers, Directors, Trustees, and Key Employees$55,283$40,206$5,026$100,515
Travel$74,051$3,981$1,593$79,625
Information Technology$56,894$3,058$1,224$61,176
Fees for Services Accounting-$55,857-$55,857
Interest$46,088$2,478$991$49,557
Conferences and Meetings-$38,502-$38,502
All Other Expenses$32,383$3,808$1,905$38,096
Advertising-$35,178-$35,178
Office Expenses$5,817$27,714$342$33,873
Other Expenses$26,643$23,067$52,087$23,067
Total Functional Expenses$4,192,750$645,586$262,624$5,100,960

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,119,437
Expenses per Audited Statements$5,100,960
Total Expenses per Form 990$5,100,960
Expenses Not Reported on Form 990$18,477
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,472
Fundraising Gross Income$27,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Kentucky Derby$76,759$27,193$14,845$12,348
Total Events$76,759$27,193$27,472$-279
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$156,369
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
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 is presented to the board and reviewed by them before it is filed with the irs.

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

The organization regularly and consistently monitors and enforces compliance with the confilct of interest policy and takes corrective action as necessary.

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

The process for determining compensation of the executive director is through approval by the board of directors.

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

The process for determining compensation of key employees is through approval by the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
MANDY'S SPECIAL FARM
EIN
85-0436516
Phone
5058731187
Address
PO BOX 9346, ALBUQUERQUE, NM 87119

Signing Officer

Name
Melissa Mccue
Title
Executive Director
Phone
5058731187
Signed
2026-02-11

Organization Details

Principal Officer
Melissa Mccue
Formed
1995
Legal Domicile
Nm
Voting Board Members
14
Independent Board Members
14
Employees
218
Volunteers
14

Preparer

Firm
Taylor Roth and Company
Address
1580 LINCOLN ST STE 520, DENVER, CO 80203-1517
Preparer
Shannon L Gilliland
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mandy's special farm (dba mandy's farm) mission is to empower individuals with intellectual and developmental disabilities to lead fulfilling, meaningful lives by providing a foundation of supportive housing, rewarding employment opportunities, and strong community connections. We offer accessible, residential supportive housing designed to foster independence while ensuring that each individual has the resources they need to thrive. Our approach goes beyond simply providing a roof; we build a true sense of home, where everyone feels valued and included. Our employment training and placement services help individuals find meaningful work, allowing them to contribute to their community and build self-esteem. Through our agriculture apprenticeship program, we provide classroom and hands-on field education using a holistic approach to agriculture, focused on improving the environment through regenerative farming practices. After completing the two-year program, the apprentices are career ready to work in the agriculture industry. We are committed to helping young people develop essential vocational and life skills in for the future. This program provides youth with the tools they need to become independent through employment opportunities. Our customized community supports program creates opportunities for the individuals we support to pursue their interests and build social skills and, community relationships. These activities bring individuals together to enjoy shared experiences and foster a sense of belonging. Through our equine and aquatic therapies, we offer innovative approaches to emotional and physical well-being, supporting our community in ways that are both healing and empowering. Our commitment to collaboration and meeting the needs of those we serve drives everything we do. At mandy's farm, we don't just provide services-we build lasting connections, create opportunities, and foster positive change. We are dedicated to creating a community where everyone can thrive, feel a sense of belonging, and find meaning in their lives.

Form 990, Page 1, Part I, Line 6

Duties of volunteers include light landscaping and clean up of agricultural areas and the barn, including clearing stalls, gardening beds, outdoor storage areas, and assisting with animal care responsibilities. The board of directors also serve in a voluntary capacity.

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

Mandy's farm empowers intellectually and developmentally disabled individuals by providing support and resources to help them lead fulfilling lives. The organization fosters independence and inclusion through accessible housing, meaningful employment, and community connections. Services include residential supports, customized community supports, and integrated employment services, all designed to help individuals identify, develop, and achieve personal goals while building skills and confidence. In the fiscal year ending 3/2024, mandy's farm served over 120 intellectually and developmentally disabled individuals in the day program, 11 residents in residential housing, 130 individuals through medicaid services, 68 participants in pre-vocational and vocational supports, and 150 individuals through therapeutic horsemanship. Enhanced programming includes therapeutic swimming, gardening and farmers market participation, visual arts, service learning, and pre-vocational and on-site vocational supports. Through its diverse programs, mandy's farm creates a community where individuals are valued, respected, and encouraged to reach their goals.

Form 990, Part XI, Line 9

Change in beneficial interest 1,225 audit adjustments 0 total 1,225

Financial Statement Notes

Schedule D, Page 3, Part X

Mandy's special farm is exempt from federal and state income taxes under the provisions of internal revenue code section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.

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

Change in beneficial interest 1,225

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IRS990/Desc0MANDY'S FARM EMPOWERS INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS BY PROVIDING SUPPORT AND RESOURCES TO HELP THEM LEAD FULFILLING LIVES. THE ORGANIZATION FOSTERS INDEPENDENCE AND INCLUSION THROUGH ACCESSIBLE HOUSING, MEANINGFUL EMPLOYMENT, AND COMMUNITY CONNECTIONS. SERVICES INCLUDE RESIDENTIAL SUPPORTS, CUSTOMIZED COMMUNITY SUPPORTS, AND INTEGRATED EMPLOYMENT SERVICES, ALL DESIGNED TO HELP INDIVIDUALS IDENTIFY, DEVELOP, AND ACHIEVE PERSONAL GOALS WHILE BUILDING SKILLS AND CONFIDENCE. IN THE FISCAL YEAR ENDING 3/2024, MANDY'S FARM SERVED OVER 120 INTELLECTUALLY AND DEVELOPMENTALLY DISABLED INDIVIDUALS IN THE DAY PROGRAM, 11 RESIDENTS IN RESIDENTIAL HOUSING, 130 INDIVIDUALS THROUGH MEDICAID SERVICES, 68 PARTICIPANTS IN PRE-VOCATIONAL AND VOCATIONAL SUPPORTS, AND 150 INDIVIDUALS THROUGH THERAPEUTIC HORSEMANSHIP. ENHANCED PROGRAMMING INCLUDES THERAPEUTIC SWIMMING, GARDENING AND FARMERS MARKET PARTICIPATION, VISUAL ARTS, SERVICE LEARNING, AND PRE-VOCATIONAL AND ON-SITE VOCATIONAL SUPPORTS. THROUGH ITS DIVERSE PROGRAMS, MANDY'S FARM CREATES A COMMUNITY WHERE INDIVIDUALS ARE VALUED, RESPECTED, AND ENCOURAGED TO REACH THEIR GOALS.
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