Civic Intelligence

New Mexico Center on Law And

EIN 85-0437960 • 501(c)3 • Albuquerque, NM

Profile

The center is dedicated to advancing economic and social justice through education, advocacy and litigation. We work with low-income new mexicans to improve living conditions, increase opportunities and protect the rights of people living in poverty.

301 Edith Blvd NEAlbuquerque, NM 87102

www.nmpovertylaw.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

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

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

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

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

51st percentile

$131,615

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

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

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-13%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,533,968

Up $824,241 (+14%) from 2024

Liabilities

Up

$630,510

Up $147,816 (+31%) from 2024

Net Assets

Up

$5,903,458

Up $676,425 (+13%) from 2024

Revenue

Down

$3,325,433

Down $499,843 (-13%) from 2024

Expenses

Up

$2,662,384

Up $437,627 (+20%) from 2024

Net Income

Down

$663,049

Down $937,470 (-59%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,151,390Liabilities 2011: $81,595Net Assets 2011: $2,069,7952011Assets 2012: $1,955,460Liabilities 2012: $89,488Net Assets 2012: $1,865,9722012Assets 2013: $1,565,206Liabilities 2013: $120,198Net Assets 2013: $1,445,0082013Assets 2014: $2,379,168Liabilities 2014: $339,614Net Assets 2014: $2,039,5542014Assets 2015: $2,088,813Liabilities 2015: $212,510Net Assets 2015: $1,876,3032015Assets 2016: $1,934,562Liabilities 2016: $141,727Net Assets 2016: $1,792,8352016Assets 2017: $2,961,071Liabilities 2017: $75,670Net Assets 2017: $2,885,4012017Assets 2018: $2,231,268Liabilities 2018: $79,457Net Assets 2018: $2,151,8112018Assets 2019: $3,524,515Liabilities 2019: $153,837Net Assets 2019: $3,370,6782019Assets 2020: $2,879,241Liabilities 2020: $437,611Net Assets 2020: $2,441,6302020Assets 2021: $3,263,938Liabilities 2021: $169,505Net Assets 2021: $3,094,4332021Assets 2022: $3,764,419Liabilities 2022: $509,090Net Assets 2022: $3,255,3292022Assets 2023: $4,161,118Liabilities 2023: $534,604Net Assets 2023: $3,626,5142023Assets 2024: $5,709,727Liabilities 2024: $482,694Net Assets 2024: $5,227,0332024Assets 2025: $6,533,968Liabilities 2025: $630,510Net Assets 2025: $5,903,4582025

Highlighted filing

2025

Assets$6,533,968
Liabilities$630,510
Net Assets$5,903,458

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $2,220,095Expenses 2011: $910,725Net Income 2011: $1,309,3702011Revenue 2012: $847,566Expenses 2012: $1,051,389Net Income 2012: -$203,8232012Revenue 2013: $732,595Expenses 2013: $1,153,559Net Income 2013: -$420,9642013Revenue 2014: $1,926,854Expenses 2014: $1,332,308Net Income 2014: $594,5462014Revenue 2015: $921,127Expenses 2015: $1,084,378Net Income 2015: -$163,2512015Revenue 2016: $1,224,883Expenses 2016: $1,308,351Net Income 2016: -$83,4682016Revenue 2017: $2,797,011Expenses 2017: $1,704,445Net Income 2017: $1,092,5662017Revenue 2018: $1,038,892Expenses 2018: $1,772,482Net Income 2018: -$733,5902018Revenue 2019: $3,326,041Expenses 2019: $2,107,174Net Income 2019: $1,218,8672019Revenue 2020: $1,267,919Expenses 2020: $2,196,967Net Income 2020: -$929,0482020Revenue 2021: $3,249,649Expenses 2021: $2,596,846Net Income 2021: $652,8032021Revenue 2022: $2,529,308Expenses 2022: $2,368,412Net Income 2022: $160,8962022Revenue 2023: $2,786,206Expenses 2023: $2,415,021Net Income 2023: $371,1852023Revenue 2024: $3,825,276Expenses 2024: $2,224,757Net Income 2024: $1,600,5192024Revenue 2025: $3,325,433Expenses 2025: $2,662,384Net Income 2025: $663,0492025

Highlighted filing

2025

Revenue$3,325,433
Expenses$2,662,384
Net Income$663,049

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.53$0.63$5.90$3.33$2.66$0.66
2024Detailed filing. Detailed filing data is available for this year.$5.71$0.48$5.23$3.83$2.22$1.60
2023Detailed filing. Detailed filing data is available for this year.$4.16$0.53$3.63$2.79$2.42$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.76$0.51$3.26$2.53$2.37$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.17$3.09$3.25$2.60$0.65
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.44$2.44$1.27$2.20$0.93
2019Summary only. Only limited summary data is available for this year.$3.52$0.15$3.37$3.33$2.11$1.22
2018Summary only. Only limited summary data is available for this year.$2.23$0.08$2.15$1.04$1.77$0.73
2017Summary only. Only limited summary data is available for this year.$2.96$0.08$2.89$2.80$1.70$1.09
2016Summary only. Only limited summary data is available for this year.$1.93$0.14$1.79$1.22$1.31$0.08
2015Summary only. Only limited summary data is available for this year.$2.09$0.21$1.88$0.92$1.08$0.16
2014Summary only. Only limited summary data is available for this year.$2.38$0.34$2.04$1.93$1.33$0.59
2013Summary only. Only limited summary data is available for this year.$1.57$0.12$1.45$0.73$1.15$0.42
2012Summary only. Only limited summary data is available for this year.$1.96$0.09$1.87$0.85$1.05$0.20
2011Summary only. Only limited summary data is available for this year.$2.15$0.08$2.07$2.22$0.91$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 12, 2026
Return Version
2024v5.0
Gross Receipts
$3,325,433
Mission and Program Overview

Mission

The center is dedicated to advancing economic and social justice through education, advocacy and litigation. We work with low-income new mexicans to improve living conditions, increase opportunities and protect the rights of people living in poverty.

The center is dedicated to advancing economic and social justice through education, advocacy and litigation. We work with low-income new mexicans to improve living conditions, increase opportunities and protect rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$2,007,103-
Pledges and Grants Receivable$823,763$1,357,893▲ $534,130
Land, Buildings, and Equipment, Net$710,830$1,223,352▲ $512,522
Cash and Non-Interest-Bearing Accounts$3,499,032$1,064,663▼ $2,434,369
Savings and Temporary Cash Investments$512,746$735,901▲ $223,155
Accounts Receivable$124,545$105,179▼ $19,366
Prepaid Expenses and Deferred Charges$38,811$39,877▲ $1,066
Total Assets$5,709,727$6,533,968▲ $824,241
Liabilities
Accounts Payable and Accrued Expenses$160,226$344,778▲ $184,552
Mortgage Notes Payable Secured by Investment Property$322,468$282,232▼ $40,236
Deferred Revenue-$3,500-
Total Liabilities$482,694$630,510▲ $147,816
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,093,956$3,801,002▼ $292,954
Net Assets With Donor Restrictions$1,133,077$2,102,456▲ $969,379
Total Net Assets Fund Balance$5,227,033$5,903,458▲ $676,425
Total Liabilities and Net Assets / Fund Balance$5,709,727$6,533,968▲ $824,241

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$555,348$87,281$642,629
Other Land Buildings$574,082-$574,082
Land$84,000-$84,000
Equipment$9,922$8,618$18,540
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie WelchWORKERS' RIGFT$112,106$19,509$131,615
Sovereign HagerLegal DirectFT$104,922$22,556$127,478
Sireesha ManneExecutive DiFT$118,614$4,338$122,952
Melissa CandelariaEducation DiFT$103,556$14,355$117,911
Maria GriegoEconomic EquFT$103,220$10,979$114,199
Alisa DiehlEducation SeFT$102,218$3,861$106,079

Board Members and Trustees

NameTitle
Casey DoumaPresident
Jeneva MartinezDirector
Judge Freddie J RomeroDirector
Larissa LozanoDirector
Regis PecosDirector
Kay BounkeuaTreasurer
Richard BossonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,584,236
Program Service Revenue
$625,123
Investment Income
$94,053
Other Revenue
$22,021
All Other Contributions
$2,584,236
Change in Net Assets
$663,049

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,325,433
Revenue Not Reported on Form 990
$13,376
Total Revenue per Audited Statements
$3,338,809
Total Revenue per Form 990
$3,325,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,158,907
Other Expenses$503,477
Total Fundraising Expense$224,923
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,266,070$252,170$153,964$1,672,204
Fees for Services Other$206,826$14,209$4,430$225,465
Other Employee Benefits$135,467$27,078$16,334$178,879
Payroll Taxes$106,611$21,319$12,845$140,775
Current Officers, Directors, Trustees, and Key Employees$95,754$20,159$10,079$125,992
Office Expenses$47,014$4,542$12,079$63,635
Pension Plan Contributions$31,085$6,188$3,784$41,057
Depreciation Depletion$29,665--$29,665
Travel$23,791$413$174$24,378
Occupancy$19,646$2,243$1,354$23,243
Information Technology$15,368$2,942$1,749$20,059
Fees for Services Accounting-$17,705-$17,705
Insurance$11,832$2,590$1,469$15,891
Conferences and Meetings$3,579$7,285$2,043$12,907
Interest$8,050$1,745$1,000$10,795
Other Expenses$3,856$888$353$4,744
All Other Expenses-$4,176-$4,176
Total Functional Expenses$2,045,157$392,304$224,923$2,662,384

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,662,384
Total Expenses per Audited Statements$2,662,384
Total Expenses per Form 990$2,662,384
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
Yes
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
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 external accountant prepares a draft of the form 990 for preliminary review by the executive director and bookkeeper. Once all questions have been answered, the final draft is forwarded to the bookkeeper and executive director for final review and approval. The final form 990 is forwarded onto the board of directors for comment prior to filing with the irs.

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

The board of directors determine compensation for the executive director. Subcommittees review evaluations, salary information for comparable positions, and make recommendations to the full board for their vote.

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

See explanation for line 15a.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
New Mexico Center on Law and
EIN
85-0437960
Phone
5052552840
Address
301 EDITH BLVD NE, ALBUQUERQUE, NM 87102

Signing Officer

Name
Sireesha Manne
Title
Executive Director
Phone
5052552840
Signed
2026-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sireesha Manne
Formed
1995
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
7
Employees
25
Volunteers
7

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

The center is dedicated to advancing economic and social justice through education, advocacy and litigation. We work with low-income new mexicans to improve living conditions, increase opportunities and protect the rights of people living in poverty.

Form 990, Page 1, Part I, Line 6

The board of directors serve in a voluntary capacity.

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

Program service expenses: 397,379, grants and allocations: 0,revenue: 182,075 economic equity - protect income and assets for low-income new mexicans against unfair economic practices; increase access to fair loans and reduce abusive and wrongful debt collections; generate systemic improvements to policies, services and administration of affordable housing; and protect the rights of low-income new mexicans against evictions and discriminatory housing practices. Program service expenses: 478,469, grants and allocations: 0, revenue: 231,467 workers' rights - promote fair treatment of workers by investigating the working conditions of low-income workers and their treatment by employers, informing workers of their rights and employers of their obligations under the law, compelling government agencies to enforce labor laws and filing legal actions.

Financial Statement Notes

Schedule D, Page 3, Part X

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt1EDUCATION SE
IRS990/Form990PartVIISectionAGrp/TitleTxt2ECONOMIC EQU
IRS990/Form990PartVIISectionAGrp/TitleTxt3EDUCATION DI
IRS990/Form990PartVIISectionAGrp/TitleTxt4WORKERS' RIG
IRS990/Form990PartVIISectionAGrp/TitleTxt5LEGAL DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC BENEFIT PROGRAMS - INCREASE ACCESS TO NUTRITION AND INCOME ASSISTANCE PROGRAMS FOR LOW-INCOME NEW MEXICANS; PROTECT THE RIGHTS OF PUBLIC BENEFITS-ELIGIBLE NEW MEXICANS AS A GROUP; GENERATE SYSTEMIC IMPROVEMENTS IN THE BENEFITS, SERVICES, ELIGIBILITY CRITERIA AND ADMINISTRATION OF THE PROGRAMS, AND ENSURE ADEQUATE FUNDING OF THE PROGRAMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HEALTH CARE ACCESS - INCREASE ACCESS TO HEALTH CARE COVERAGE AND SERVICES FOR LOW-INCOME CHILDREN AND FAMILIES; REDUCE MEDICAL DEBT FOR THE UNINSURED AND UNDER-INSURED; PROTECT THE RIGHTS OF MEDICAID RECIPIENTS; GENERATE SYSTEMIC IMPROVEMENTS IN THE POLICIES, BENEFITS, SERVICES, AND ADMINISTRATION OF HEALTH CARE PROGRAMS INTENDED TO SERVE LOW-INCOME NEW MEXICANS; AND PROVIDE RESEARCH AND ANALYSES OF HEALTH CARE PROPOSALS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0159150
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROGRAM SERVICE EXPENSES: 397,379, GRANTS AND ALLOCATIONS: 0,REVENUE: 182,075 ECONOMIC EQUITY - PROTECT INCOME AND ASSETS FOR LOW-INCOME NEW MEXICANS AGAINST UNFAIR ECONOMIC PRACTICES; INCREASE ACCESS TO FAIR LOANS AND REDUCE ABUSIVE AND WRONGFUL DEBT COLLECTIONS; GENERATE SYSTEMIC IMPROVEMENTS TO POLICIES, SERVICES AND ADMINISTRATION OF AFFORDABLE HOUSING; AND PROTECT THE RIGHTS OF LOW-INCOME NEW MEXICANS AGAINST EVICTIONS AND DISCRIMINATORY HOUSING PRACTICES. PROGRAM SERVICE EXPENSES: 478,469, GRANTS AND ALLOCATIONS: 0, REVENUE: 231,467 WORKERS' RIGHTS - PROMOTE FAIR TREATMENT OF WORKERS BY INVESTIGATING THE WORKING CONDITIONS OF LOW-INCOME WORKERS AND THEIR TREATMENT BY EMPLOYERS, INFORMING WORKERS OF THEIR RIGHTS AND EMPLOYERS OF THEIR OBLIGATIONS UNDER THE LAW, COMPELLING GOVERNMENT AGENCIES TO ENFORCE LABOR LAWS AND FILING LEGAL ACTIONS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PROG FEES, LEGAL SRVCS & SETTLEMENTS 1,973,129
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