Civic Intelligence

Borderlinks

990 • Fiscal year 2015 • EIN 86-0760505

Jul 01, 2014 to Jun 30, 2015 • Filed on May 02, 2016

620 S 6th AvenueTucson, AZ 85701

(520) 628-8263

Siviq Scores

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

Liabilities / Assets

66th percentile

0.16x

Higher debt load relative to assets than 66% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

70th percentile

13%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

60th percentile

4.5%

Faster asset growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$721,734

Up $31,192 (+4.5%) from 2014

Net Assets

Up

$608,564

Up $77,894 (+15%) from 2014

Liabilities

Down

$113,170

Down $46,702 (-29%) from 2014

Revenue

Up

$628,836

Up $77,516 (+14%) from 2014

Expenses

Up

$548,942

Up $29,151 (+5.6%) from 2014

Net Income

Up

$79,894

Up $48,365 (+153%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $696,895Liabilities 2010: $261,270Net Assets 2010: $435,6252010Assets 2011: $670,144Liabilities 2011: $231,090Net Assets 2011: $439,0542011Assets 2012: $652,145Liabilities 2012: $173,393Net Assets 2012: $478,7522012Assets 2013: $653,888Liabilities 2013: $154,747Net Assets 2013: $499,1412013Assets 2014: $690,542Liabilities 2014: $159,872Net Assets 2014: $530,6702014Assets 2015: $721,734Liabilities 2015: $113,170Net Assets 2015: $608,5642015Assets 2016: $702,982Liabilities 2016: $136,579Net Assets 2016: $566,4032016Assets 2017: $729,548Liabilities 2017: $144,698Net Assets 2017: $584,8502017Assets 2018: $732,397Liabilities 2018: $152,060Net Assets 2018: $580,3372018Assets 2019: $728,272Liabilities 2019: $147,397Net Assets 2019: $580,8752019Assets 2020: $631,258Liabilities 2020: $146,874Net Assets 2020: $484,3842020Assets 2021: $604,759Liabilities 2021: $153,111Net Assets 2021: $451,6482021Assets 2022: $474,677Liabilities 2022: $131,374Net Assets 2022: $343,3032022Assets 2023: $499,251Liabilities 2023: $186,059Net Assets 2023: $313,1922023Assets 2024: $776,262Liabilities 2024: $190,789Net Assets 2024: $585,4732024

Highlighted filing

2015

Assets$721,734
Liabilities$113,170
Net Assets$608,564

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $576,3752010Expenses 2011: $514,7902011Expenses 2012: $516,8812012Expenses 2013: $519,5032013Revenue 2014: $551,320Expenses 2014: $519,791Net Income 2014: $31,5292014Revenue 2015: $628,836Expenses 2015: $548,942Net Income 2015: $79,8942015Revenue 2016: $548,132Expenses 2016: $589,513Net Income 2016: -$41,3812016Revenue 2017: $602,789Expenses 2017: $560,354Net Income 2017: $42,4352017Revenue 2018: $836,834Expenses 2018: $841,047Net Income 2018: -$4,2132018Revenue 2019: $751,862Expenses 2019: $751,324Net Income 2019: $5382019Revenue 2020: $600,462Expenses 2020: $696,953Net Income 2020: -$96,4912020Revenue 2021: $422,200Expenses 2021: $454,936Net Income 2021: -$32,7362021Revenue 2022: $445,855Expenses 2022: $554,200Net Income 2022: -$108,3452022Revenue 2023: $507,538Expenses 2023: $537,649Net Income 2023: -$30,1112023Revenue 2024: $861,316Expenses 2024: $563,709Net Income 2024: $297,6072024

Highlighted filing

2015

Revenue$628,836
Expenses$548,942
Net Income$79,894
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 2, 2016
Return Version
2014v6.0
Gross Receipts
$633,388
Mission and Program Overview

Mission

Borderlinks is a community-based organization where people collectively learn, teach, reflect, share resources, and organize for justice in the borderlands. Through popular education rooted in place and lived experience, borderlinks and community partners inspire and ignite action to transform unjust border and (im)migration laws and conditions. We belong to movements for social transformation & collective liberation. Borderlinks follows a place-based, popular education model, and highlights the voices of those who are directly impacted by border policies. Borderlinks offers delegations (immersion travel programs) and workshops in the united states and mexico that focus on issues relating to migration, history, border infrastructure, impacted communities, grassroots organizing, and social justice.

Through dynamic educational experiences, borderlinks connects divided communities, raises awareness about the impact of border and immigration policies, and inspires action for social transformation. Borderlinks is an international leader in experiential education that works to raise awareness about the impact of border and immigration policies, and to inspire action for social transformation. Borderlinks offers delegations (immersion travel programs) and workshops in the united states and mexico that focus on issues relating to migration, including how migration and food systems are linked, immigration law, and social justice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$560,991$552,447▼ $8,544
Loans From Officers Directors$106,651--
Accounts Receivable$1,500$53,971▲ $52,471
Cash and Non-Interest-Bearing Accounts$54,776$52,196▼ $2,580
Savings and Temporary Cash Investments$44,545$48,907▲ $4,362
Pledges and Grants Receivable$26,385$11,671▼ $14,714
Prepaid Expenses and Deferred Charges$2,345$2,542▲ $197
Total Assets$690,542$721,734▲ $31,192
Liabilities
Mortgage Notes Payable Secured by Investment Property-$99,293-
Other Liabilities$20,000--
Deferred Revenue$22,150$9,000▼ $13,150
Accounts Payable and Accrued Expenses$11,071$4,877▼ $6,194
Total Liabilities$159,872$113,170▼ $46,702
Net Assets / Fund Balance
Unrestricted Net Assets$436,809$596,893▲ $160,084
Temporarily Rstr Net Assets$93,861$11,671▼ $82,190
Total Net Assets Fund Balance$530,670$608,564▲ $77,894
Total Liabilities and Net Assets / Fund Balance$690,542$721,734▲ $31,192

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$272,507$149,279$421,786
Land$247,000-$247,000
Equipment$6,409$77,332$83,741
Other Land Buildings$26,531$6,632$33,163
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Beth ReillyTucson DirecFT$40,291$6,575$46,866
Emrys StatonDirectorPT$2,100-$2,100
Todd MillerDirectorPT$1,800-$1,800

Board Members and Trustees

NameTitle
Laura FolkweinCo-president
Josefina AhumadaPresident
Dan MillisDirector
Deborah McculloughDirector
Estela De Los RiosDirector
Miriam DavidsonDirector
Pat ManningDirector
Reverend Ken KennonSecretary
David CoatsworthTreasurer
Maria OchoaVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$150,692
Program Service Revenue
$460,068
Investment Income
$207
Other Revenue
$17,869
All Other Contributions
$148,392
Change in Net Assets
$79,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$279,781
Salaries, Compensation, and Employee Benefits$269,161
Total Fundraising Expense$33,839
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$113,924$894$1,932$116,750
Other Salaries and Wages$85,641$14,143$7,161$106,945
Payroll Taxes$59,841$9,043$4,577$73,461
Current Officers, Directors, Trustees, and Key Employees$42,077$5,769$2,920$50,766
Comp Disqual Persons$30,466$4,604$2,330$37,400
Fees for Services Other$30,950$4,481-$35,431
Insurance$24,481$8,606$1,714$34,801
Depreciation Depletion$20,418$2,042$3,062$25,522
Occupancy$15,994$5,181$1,032$22,207
Office Expenses$9,842$2,525$7,566$19,933
Fees for Services Management$9,706$1,286$702$11,694
Fees for Services Accounting$3,636$6,286$633$10,555
Fees for Services Legal$2,397$318$173$2,888
Other Employee Benefits$479$73$37$589
Total Functional Expenses$449,852$65,251$33,839$548,942
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,826
Fundraising Direct Expenses$1,315
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
Loans from Officers, Directors, Trustees, and Key Employees$106,651--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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

990 will be reviewed by borderlinks' treasurer.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Borderlinks
EIN
86-0760505
Phone
5206288263
Address
620 S 6TH AVENUE, TUCSON, AZ 85701

Signing Officer

Name
Josefina Ahumada
Title
President
Phone
5206288263
Signed
2016-05-02

Organization Details

Principal Officer
Josefina Ahumada
Formed
1993
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
12
Employees
15
Volunteers
25

Preparer

Firm
Ludwig Klewer & Co Pllc
Address
4783 E CAMP LOWELL DR, TUCSON, AZ 85712
Preparer
Julie S Klewer CPA
Phone
5205450500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Through dynamic educational experiences, borderlinks connects divided communities, raises awareness about the impact of border and immigration policies, and inspires action for social transformation. Borderlinks is an international leader in experiential education that works to raise awareness about the impact of border and immigration policies, and to inspire action for social transformation. Borderlinks offers delegations (immersion travel programs) and workshops in the united states and mexico that focus on issues relating to migration, including how migration and food systems are linked, immigration law, and social justice.

Form 990, Part XI, Line 9

BAD DEBT EXPENSE 2,000

Financial Statement Notes

Schedule D, Page 3, Part X

The organization's policy is to disclose or recognize income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax positions. As of june 30, 2015, there were no uncertain tax positions that are potentially material.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085641
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 57,445
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0179823
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0154136
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012076
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt011057
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033163
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S POLICY IS TO DISCLOSE OR RECOGNIZE INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX POSITIONS. AS OF JUNE 30, 2015, THERE WERE NO UNCERTAIN TAX POSITIONS THAT ARE POTENTIALLY MATERIAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THROUGH DYNAMIC EDUCATIONAL EXPERIENCES, BORDERLINKS CONNECTS DIVIDED COMMUNITIES, RAISES AWARENESS ABOUT THE IMPACT OF BORDER AND IMMIGRATION POLICIES, AND INSPIRES ACTION FOR SOCIAL TRANSFORMATION. BORDERLINKS IS AN INTERNATIONAL LEADER IN EXPERIENTIAL EDUCATION THAT WORKS TO RAISE AWARENESS ABOUT THE IMPACT OF BORDER AND IMMIGRATION POLICIES, AND TO INSPIRE ACTION FOR SOCIAL TRANSFORMATION. BORDERLINKS OFFERS DELEGATIONS (IMMERSION TRAVEL PROGRAMS) AND WORKSHOPS IN THE UNITED STATES AND MEXICO THAT FOCUS ON ISSUES RELATING TO MIGRATION, INCLUDING HOW MIGRATION AND FOOD SYSTEMS ARE LINKED, IMMIGRATION LAW, AND SOCIAL JUSTICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 WILL BE REVIEWED BY BORDERLINKS' TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BAD DEBT EXPENSE 2,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.76$1.91$5.85$8.61$5.64$2.98
2023Detailed filing. Detailed filing data is available for this year.$4.99$1.86$3.13$5.08$5.38$0.30
2022Detailed filing. Detailed filing data is available for this year.$4.75$1.31$3.43$4.46$5.54$1.08
2021Detailed filing. Detailed filing data is available for this year.$6.05$1.53$4.52$4.22$4.55$0.33
2020Detailed filing. Detailed filing data is available for this year.$6.31$1.47$4.84$6.00$6.97$0.96
2019Detailed filing. Detailed filing data is available for this year.$7.28$1.47$5.81$7.52$7.51$0.01
2018Detailed filing. Detailed filing data is available for this year.$7.32$1.52$5.80$8.37$8.41$0.04
2017Detailed filing. Detailed filing data is available for this year.$7.30$1.45$5.85$6.03$5.60$0.42
2016Detailed filing. Detailed filing data is available for this year.$7.03$1.37$5.66$5.48$5.90$0.41
2015Detailed filing. Detailed filing data is available for this year.$7.22$1.13$6.09$6.29$5.49$0.80
2014Detailed filing. Detailed filing data is available for this year.$6.91$1.60$5.31$5.51$5.20$0.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.54$1.55$4.99$5.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$1.73$4.79$5.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$2.31$4.39$5.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.97$2.61$4.36$5.76