Civic Intelligence

New Mexico Activities Association

EIN 85-6000704 • 501(c)3 • Albuquerque, NM

Profile

Encouraging, organizing, directing and regulating interscholastic athletic and educational activities in the state of new mexico

6600 Palomas NEAlbuquerque, NM 87102

www.nmact.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.12x

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

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

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$248,092

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

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

Asset Growth

20th percentile

-6.3%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

42nd percentile

3.4%

Faster revenue growth than 42% of similar nonprofits.

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

Assets

Up

$3,872,765

Up $25,153 (+0.7%) from 2024

Liabilities

Up

$522,753

Up $187,436 (+56%) from 2024

Net Assets

Down

$3,350,012

Down $162,283 (-4.6%) from 2024

Revenue

Up

$4,419,693

Up $235,168 (+5.6%) from 2024

Expenses

Up

$4,581,976

Up $185,614 (+4.2%) from 2024

Net Income

Up

-$162,283

Up $49,554 (+23%) 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: $4,136,836Liabilities 2011: $380,680Net Assets 2011: $3,756,1562011Assets 2012: $4,177,806Liabilities 2012: $329,546Net Assets 2012: $3,848,2602012Assets 2013: $4,187,510Liabilities 2013: $252,158Net Assets 2013: $3,935,3522013Assets 2014: $4,278,806Liabilities 2014: $323,524Net Assets 2014: $3,955,2822014Assets 2015: $4,266,428Liabilities 2015: $300,697Net Assets 2015: $3,965,7312015Assets 2016: $4,197,147Liabilities 2016: $326,843Net Assets 2016: $3,870,3042016Assets 2017: $4,062,296Liabilities 2017: $272,766Net Assets 2017: $3,789,5302017Assets 2018: $4,141,169Liabilities 2018: $261,093Net Assets 2018: $3,880,0762018Assets 2019: $4,207,443Liabilities 2019: $257,728Net Assets 2019: $3,949,7152019Assets 2020: $4,301,902Liabilities 2020: $683,611Net Assets 2020: $3,618,2912020Assets 2021: $3,897,217Liabilities 2021: $653,582Net Assets 2021: $3,243,6352021Assets 2022: $3,946,140Liabilities 2022: $299,996Net Assets 2022: $3,646,1442022Assets 2023: $4,406,769Liabilities 2023: $682,637Net Assets 2023: $3,724,1322023Assets 2024: $3,847,612Liabilities 2024: $335,317Net Assets 2024: $3,512,2952024Assets 2025: $3,872,765Liabilities 2025: $522,753Net Assets 2025: $3,350,0122025

Highlighted filing

2025

Assets$3,872,765
Liabilities$522,753
Net Assets$3,350,012

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,277,2422011Expenses 2012: $4,113,9832012Expenses 2013: $3,661,5672013Revenue 2014: $3,723,282Expenses 2014: $3,703,352Net Income 2014: $19,9302014Revenue 2015: $3,815,304Expenses 2015: $3,804,855Net Income 2015: $10,4492015Revenue 2016: $3,677,250Expenses 2016: $3,772,677Net Income 2016: -$95,4272016Revenue 2017: $3,581,277Expenses 2017: $3,662,052Net Income 2017: -$80,7752017Revenue 2018: $3,679,627Expenses 2018: $3,589,081Net Income 2018: $90,5462018Revenue 2019: $3,773,372Expenses 2019: $3,703,733Net Income 2019: $69,6392019Revenue 2020: $3,046,912Expenses 2020: $3,378,336Net Income 2020: -$331,4242020Revenue 2021: $2,313,985Expenses 2021: $2,688,641Net Income 2021: -$374,6562021Revenue 2022: $4,114,248Expenses 2022: $3,711,739Net Income 2022: $402,5092022Revenue 2023: $4,133,292Expenses 2023: $4,055,304Net Income 2023: $77,9882023Revenue 2024: $4,184,525Expenses 2024: $4,396,362Net Income 2024: -$211,8372024Revenue 2025: $4,419,693Expenses 2025: $4,581,976Net Income 2025: -$162,2832025

Highlighted filing

2025

Revenue$4,419,693
Expenses$4,581,976
Net Income-$162,283

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.52$3.35$4.42$4.58$0.16
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.85$0.34$3.51$4.18$4.40$0.21
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.68$3.72$4.13$4.06$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.30$3.65$4.11$3.71$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.65$3.24$2.31$2.69$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.30$0.68$3.62$3.05$3.38$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.21$0.26$3.95$3.77$3.70$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.26$3.88$3.68$3.59$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.27$3.79$3.58$3.66$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.20$0.33$3.87$3.68$3.77$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.27$0.30$3.97$3.82$3.80$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.28$0.32$3.96$3.72$3.70$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.19$0.25$3.94$3.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.33$3.85$4.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.14$0.38$3.76$4.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 26, 2025
Return Version
2024v5.0
Gross Receipts
$4,451,508
Mission and Program Overview

Mission

Encouraging, organizing, directing, and regulating interscholastic athletic and educational activities in the state of new mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,198,920$2,203,531▲ $4,611
Land, Buildings, and Equipment, Net$1,069,192$1,056,101▼ $13,091
Accounts Receivable$280,095$339,636▲ $59,541
Cash and Non-Interest-Bearing Accounts$26,183$210,719▲ $184,536
Savings and Temporary Cash Investments$224,445$37,935▼ $186,510
Prepaid Expenses and Deferred Charges$23,197$8,571▼ $14,626
Pledges and Grants Receivable$3,766--
Inventories for Sale or Use$748--
Total Assets$3,847,612$3,872,765▲ $25,153
Other Assets Total$21,066$16,272▼ $4,794
Liabilities
Accounts Payable and Accrued Expenses$135,108$358,531▲ $223,423
Deferred Revenue$179,143$147,950▼ $31,193
Other Liabilities$21,066$16,272▼ $4,794
Total Liabilities$335,317$522,753▲ $187,436
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,510,553$3,350,012▼ $160,541
Net Assets With Donor Restrictions$1,742--
Total Net Assets Fund Balance$3,512,295$3,350,012▼ $162,283
Total Liabilities and Net Assets / Fund Balance$3,847,612$3,872,765▲ $25,153

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$340,845$1,796,413$2,137,258
Land$693,203-$693,203
Equipment$16,153$246,352$262,505
Other Land Buildings$5,900$26,888$32,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sally C MarquezEd Until 10/FT$200,430$47,662$248,092
Sally C MarquezEd Until 10/2024-$200,430$47,662$248,092
Dustin YoungEd EffectiveFT$152,665$53,644$206,309
Dustin YoungEd Effective 11/2024-$152,665$53,644$206,309
Shari Kessler-schwanerBusiness ManFT$125,924$47,374$173,298
Shari Kessler-schwanerBusiness Manager-$125,924$47,374$173,298
Eric S OwensAsst Director ofFT$119,523$47,691$167,214
Eric S OwensAsst Director of Sports-$119,523$47,691$167,214
James P MurrietaSports InfoFT$115,746$47,186$162,932
James P MurrietaSports Info Director-$115,746$47,186$162,932
Zachary T StevensonOfficials SeFT$106,545$39,024$145,569

Board Members and Trustees

NameTitle
Anthony CasadosPresident
Gary TrippDirector
Cody DiehlDirector, La
Dr Gabriella Duran BlakeyDirector, La
Gene StricklandDirector, La
Ignacio RuizDirector, La
Todd BibianoDirector, La
Travis DempseyDirector, La
David LackeyDirector, Sm
Lee WhiteDirector, Sm
Matt MoyerDirector, Sm
Scott AffentrangerCommission C
Martin MadridVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$68,272
Program Service Revenue
$4,114,454
Investment Income
$86,930
Other Revenue
$150,037
All Other Contributions
$2,164
Change in Net Assets
$-162,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,419,693
Revenue Not Reported on Form 990
$292,935
Total Revenue per Audited Statements
$4,712,628
Total Revenue per Form 990
$4,419,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,456,112
Salaries, Compensation, and Employee Benefits$2,120,864
Total Fundraising Expense$23,646
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$791,084$200,276$10,013$1,001,373
Other Employee Benefits$476,243$120,568$6,029$602,840
Current Officers, Directors, Trustees, and Key Employees$323,282$81,843$4,093$409,218
Conferences and Meetings$179,873$38,103$1,904$219,880
All Other Expenses$126,134$3,693-$129,827
Other Expenses$115,144--$115,144
Office Expenses$86,110$21,527-$107,637
Payroll Taxes$84,872$21,487$1,074$107,433
Occupancy$60,776$15,194-$75,970
Depreciation Depletion$56,022$14,005-$70,027
Fees for Services Legal$37,793$20,350-$58,143
Travel$42,146$10,670$533$53,349
Insurance$17,001$4,250-$21,251
Fees for Services Accounting-$19,426-$19,426
Information Technology$15,531$3,883-$19,414
Grants to Domestic Orgs$5,000--$5,000
Fees for Services Other-$3,091-$3,091
Total Functional Expenses$3,979,964$578,366$23,646$4,581,976

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,874,911
Expenses per Audited Statements$4,581,976
Total Expenses per Form 990$4,581,976
Expenses Not Reported on Form 990$292,935
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$16,272
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is comprised of member schools (high school and mid-school levels) that pay an annual fee to participate in the activities administered by the organization.

Form 990, Page 6, Part VI, Line 7A

The board of directors is comprised of representatives nominated and elected from the member schools. The board consists of 13 voting members: -11 superintendents, private school chief executive officers, or headmasters are elected to represent the 4 geographically determined areas (2 from each area - 1 from small schools and 1 from large schools within that area). These individuals are nominated by the membership in their region and formally voted upon by the member schools within that region. -1 member serves as an at-large representative and is appointed by the president and affirmed by the board. -2 members are appointed (2 from each of the 2 member public school districts with the largest k-12 student enrollment) and affirmed by the board annually.-1 member is appointed by the new mexico state school boards association and affirmed by the board annually. The chairperson of the commission also serves as a member of the board and is affirmed by the board annually.

Form 990, Page 6, Part VI, Line 7B

Certain decisions are ratified by the membership at the organization's annual meeting.

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

The organization's executive director and business manager review the form 990 in detail after completion. The form 990 is then presented at the next scheduled board meeting for final approval by the entire board.

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

The organization's policies prohibit any transaction that may represent a conflict of interest. Officers and directors must disclose any interests that could give rise to a conflict prior to engaging in any conflict situation. Compliance is monitored continuously.

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

The board of directors reviews the executive director's contract on an annual basis. As part of the review, the performance of nmaa for the previous year and the expectations for the upcoming year are reviewed prior to finalizing the contract. Compensation of similar organizations is reviewed, and compensation decisions are incorporated into the annual budget, which is also approved by the board.

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

Each employees's compensation is approved by the board as part of the annual budget process.

Form 990, Page 6, Part VI, Line 19

Nmaa makes its governing documents, the conflict of interest policy, and financial statements available to the public upon request at the organization's headquarters, 6600 palomas ne, albuquerque, nm 87109.

Filing and Contact Details

Filer

Filer Name
New Mexico Activities Association
EIN
85-6000704
Phone
5059233110
Address
6600 PALOMAS NE, ALBUQUERQUE, NM 87102

Signing Officer

Name
Dustin Young
Title
Ed Effective 11/2024
Phone
5059233110
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Young
Formed
1964
Legal Domicile
Nm
Voting Board Members
13
Independent Board Members
13
Employees
16
Volunteers
3

Preparer

Firm
Loftis & Lovato Group
Address
5501 EAGLE ROCK AVE NE SUITE C-5, ALBUQUERQUE, NM 87113
Preparer
Frank T Lovato
Phone
5052935009
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist with records maintenance for the new mexico officials association ("nmoa") as well as general new mexico activities association ("nmaa") clerical assistance. The board of directors also serves on a volunteer basis.

Form 990, Part XI, Line 9

Cost of rulebook sales 31,815 cost of rulebook sales -31,815

Financial Statement Notes

Schedule D, Page 3, Part X

New mexico activities association ("nmaa") is exempt from income taxes under section 501(c)(3) of the internal revenue code, and has been classified by the internal revenue services as an organization that is not a private foundation. Nmaa activities are determined to be outside of its tax exempt status, the potential exists for tax liabilities on those unrelated activities. Currently, nmaa does not engage in activities that create unrelated business net income. There was no tax liability at june 30, 2025 and 2024. Accordingly, no provision for income taxes has been reflected in the nmaa financial statements. Nmaa income tax filings are subject to audit by various taxing authorities. Nmaa open audit periods are for the years ending june 30, 2022, and thereafter. Nmaa has adopted the provisions of fasb asc 740-10 "accounting for uncertainty in income taxes." nmaa has not recognized any changes to its financial statements for uncertain tax positions resulting from the adoption.

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

Cost of rulebook sales 31,815

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

Cost of rulebook sales 31,815

Raw XML AppendixShowing 400 of 658 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0ED UNTIL 10/
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BUSINESS MAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3ASST DIR OF
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IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSION C
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IRS990/ProgSrvcAccomActy2Grp/Desc0CONDUCTING THE "LIFE OF AN ATHLETE" PROGRAM, IMPLEMENTED TO COMBAT UNDERAGE DRINKING AMONG STUDENTS IN NEW MEXICO, WITH A PRIMARY FOCUS OF TEACHING STUDENT ATHLETES ABOUT THE DANGERS OF ALCOHOL RELATED TO THEIR ATHLETIC PERFORMANCE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CONDUCTING EDUCATIONAL WORKSHOPS AND SEMINARS; PREPARING AND DISTRIBUTING BOOKS, FILMS, AND OTHER INFORMATIONAL MATERIALS PERTAINING TO INTERSCHOLASTIC ATHLETIC AND NON-ATHLETIC EVENTS.
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