Form 990 for tax year 2022

Filed by NEW MEXICO ASSOCIATION OF COUNTIES.

Totals

Total revenue: $8,259,895
Total expenses: $7,801,715
Contributions and grants received: $1,360,647
Grants paid: $1,123,027
Program service revenue: $6,795,555
Investment income: $30,366
Other revenue: $73,327
Total assets, end of year: $7,808,322
Total liabilities, end of year: $3,675,500
Net assets or fund balances, end of year: $4,132,822
Program services expenses (Part IX): $5,469,911
Management and general expenses: $2,331,804
Fundraising expenses: $0
Program service expenses (Part III): $5,469,911

Program services were 70.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$53,320
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$1,307,327
1f · All other contributions, gifts and grants

$0
1g · Noncash contributions included above

$0
2a · Program service revenue: NMCIAP Administration

total $4,515,990 · related or exempt $4,515,990 · unrelated business $0 · excluded $0
2b · Program service revenue: Legal Bureau Attorney Fees

total $747,147 · related or exempt $747,147 · unrelated business $0 · excluded $0
2c · Program service revenue: Participation Fees

total $742,813 · related or exempt $742,813 · unrelated business $0 · excluded $0
2d · Program service revenue: Conference Fees

total $591,172 · related or exempt $591,172 · unrelated business $0 · excluded $0
2e · Program service revenue: Endorsement Fees

total $57,252 · related or exempt $57,252 · unrelated business $0 · excluded $0
2f · All other program service revenue

total $141,181 · related or exempt $141,181 · unrelated business $0 · excluded $0
3 · Investment income

total $30,366 · related or exempt $0 · unrelated business $0 · excluded $30,366
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $31,326 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $31,326 · personal property $0
6d · Net rental income or loss

total $31,326 · related or exempt $31,326 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $0 · other assets $0
7b · Less cost or other basis and sales expenses

securities $0 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11a · Other revenue: Miscellaneous

total $42,001 · related or exempt $42,001 · unrelated business $0 · excluded $0
11b · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11c · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11d · All other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$42,001

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $1,123,027 · program services $1,123,027
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $1,200,838 · program services $664,235 · management and general $536,603 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $2,454,336 · program services $1,846,411 · management and general $607,925 · fundraising $0
8 · Pension plan contributions

total $0 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $900,091 · program services $615,610 · management and general $284,481 · fundraising $0
10 · Payroll taxes

total $272,314 · program services $193,906 · management and general $78,408 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $0 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $26,639 · program services $0 · management and general $26,639 · fundraising $0
11d · Fees: lobbying

total $0 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $0 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $4,491 · program services $4,491 · management and general $0 · fundraising $0
13 · Office expenses

total $340,138 · program services $7,911 · management and general $332,227 · fundraising $0
14 · Information technology

total $105,486 · program services $105,486 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $106,023 · program services $0 · management and general $106,023 · fundraising $0
17 · Travel

total $113,832 · program services $113,832 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $527,810 · program services $457,974 · management and general $69,836 · fundraising $0
20 · Interest

total $79,811 · program services $0 · management and general $79,811 · fundraising $0
21 · Payments to affiliates

total $0 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $202,430 · program services $82,449 · management and general $119,981 · fundraising $0
23 · Insurance

total $103,695 · program services $13,825 · management and general $89,870 · fundraising $0
24a · Other expenses: Legislative

total $160,925 · program services $160,925 · management and general $0 · fundraising $0
24b · Other expenses: Dues and Fees

total $32,904 · program services $32,904 · management and general $0 · fundraising $0
24c · Other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
24d · Other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
24e · All other expenses

total $46,925 · program services $46,925 · management and general $0 · fundraising $0
26 · Joint costs (an allocation of the lines above)

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $500 · end of year $500
2 · Savings and temporary cash investments

beginning of year $1,173,438 · end of year $859,102
3 · Pledges and grants receivable

beginning of year $535,361 · end of year $253,471
4 · Accounts receivable

beginning of year $356,004 · end of year $191,018
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $41,356 · end of year $137,446
10a · Land, buildings and equipment: cost or other basis

$5,856,104
10b · Land, buildings and equipment: accumulated depreciation

$1,556,865
10c · Land, buildings and equipment, net

beginning of year $4,408,759 · end of year $4,299,239
11 · Investments: publicly traded securities

beginning of year $564,203 · end of year $1,408,709
12 · Investments: other securities

beginning of year $797,625 · end of year $658,837
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $1,248,321 · end of year $927,198
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $165,244 · end of year $235,171
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $1,978,185 · end of year $1,852,483
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $799,436 · end of year $660,648
27 · Net assets without donor restrictions

beginning of year $3,686,060 · end of year $4,132,822
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

The Association exists to be a united voice for the Counties of New Mexico and to provide services to the Counties in the areas of Public Policy Legislative Oversight Education for County elected officials and employees grants opportunities and information dissemination.

GRANTS - Pass-through grants to Counties from Bureau of Land Management for wildfire risk reduction and miscellaneous grants for other programs. CONFERENCES - Educational conferences for County elected officials and employees. LEGISLATIVE - Watching public policy issues and supporting legislation that is of benefit to the Counties - Multi-Line Law Enforcement and Workers' Compensation coverage for Counties. LEGAL BUREAU - The Legal Bureau provides legal and litigation services for New Mexico County Insurance Authority risk pool claims.

Expenses $5,469,911 · Grants $1,123,027 · Revenue $8,229,529

As filed on the 2022 return.

Listed in Part VII

Steven G Kopelman

Past Executive Director

Total calculated

$207,731

From this org

$183,833

From related orgs

$0

Other

$23,898

Hours/week

40

Schedule J breakdown matched by us

Base

$183,833

Bonus

$0

Other

$0

Deferred

$23,898

Nontaxable benefits

$0

Filer's total

$207,731
Grace Philips

General Counsel

Total calculated

$204,439

From this org

$186,175

From related orgs

$0

Other

$18,264

Hours/week

40

Schedule J breakdown matched by us

Base

$182,644

Bonus

$0

Other

$3,531

Deferred

$18,264

Nontaxable benefits

$0

Filer's total

$204,439
Brandon Huss

Attorney

Total calculated

$182,956

From this org

$166,470

From related orgs

$0

Other

$16,486

Hours/week

40

Schedule J breakdown matched by us

Base

$164,864

Bonus

$0

Other

$1,606

Deferred

$16,486

Nontaxable benefits

$0

Filer's total

$182,956
Joy Esparsen

Executive Director

Total calculated

$181,596

From this org

$166,595

From related orgs

$0

Other

$15,001

Hours/week

40

Schedule J breakdown matched by us

Base

$160,633

Bonus

$2,500

Other

$3,462

Deferred

$15,001

Nontaxable benefits

$0

Filer's total

$181,596
Taylor Horst

Risk Director

Total calculated

$144,584

From this org

$131,440

From related orgs

$0

Other

$13,144

Hours/week

40
David Roman

Attorney

Total calculated

$141,955

From this org

$129,050

From related orgs

$0

Other

$12,905

Hours/week

40
Robin E Martinez

Claims Manager

Total calculated

$139,015

From this org

$126,543

From related orgs

$0

Other

$12,472

Hours/week

40
Ellen P Chavez

Medical Case Manager

Total calculated

$121,750

From this org

$110,732

From related orgs

$0

Other

$11,018

Hours/week

40
Terri Fortner

Director

Total calculated

$0

Hours/week

0.5
Harold Garcia

Director

Total calculated

$0

Hours/week

0.5
Katherine Bruch

Director

Total calculated

$0

Hours/week

0.5
Dennis Garcia

Director

Total calculated

$0

Hours/week

0.5
Joaquin Valdez

Director

Total calculated

$0

Hours/week

0.5
Tina Dixon

Director

Total calculated

$0

Hours/week

0.5
Katherine Klark

Director

Total calculated

$0

Hours/week

0.5
Tracy Sedillo

Director

Total calculated

$0

Hours/week

0.5
Brenda Green

Director

Total calculated

$0

Hours/week

0.5
Adan Mendoza

Treasurer

Total calculated

$0

Hours/week

0.5
Travis Day

Treasurer

Total calculated

$0

Hours/week

0.5
Antonio Ray Martinez

Director

Total calculated

$0

Hours/week

0.5
Darlene Vigil

Director

Total calculated

$0

Hours/week

0.5
Amanda Lopez Askin

Director

Total calculated

$0

Hours/week

0.5
William West

Director

Total calculated

$0

Hours/week

0.5
Robert Seranno III

Director

Total calculated

$0

Hours/week

0.5
Chris Ponce

Director

Total calculated

$0

Hours/week

0.5
Dara Dana

Director

Total calculated

$0

Hours/week

0.5
Lillie Laney

Director

Total calculated

$0

Hours/week

0.5
Bret Wier

Director

Total calculated

$0

Hours/week

0.5
Kathy Gonzales

Director

Total calculated

$0

Hours/week

0.5
Phillip Trujillo

Director

Total calculated

$0

Hours/week

0.5
Robert Baca

Director

Total calculated

$0

Hours/week

0.5
Diana May Diaz

Director

Total calculated

$0

Hours/week

0.5
Vickie Marquardt

Director

Total calculated

$0

Hours/week

0.5
George Trujillo

Director

Total calculated

$0

Hours/week

0.5
Dean Jackson

Director

Total calculated

$0

Hours/week

0.5
Art Malott

Director

Total calculated

$0

Hours/week

0.5
Naomi Maestas

Director

Total calculated

$0

Hours/week

0.5
Todd Proctor

Director

Total calculated

$0

Hours/week

0.5
Mark Cage

President Elect

Total calculated

$0

Hours/week

0.5
Jhonathan Aragon

President

Total calculated

$0

Hours/week

0.5
Linda Stover

Past President

Total calculated

$0

Hours/week

0.5
Annie Hogland

Vice President

Total calculated

$0

Hours/week

0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

None.

The filer's explanations (Part III)

Part I Line 3: NMAC hired outside company to do a salary survey of comparable organizations. The national association of counties also does an annual survey of compensation in government in government insurance pools across the Country. This information is all used in determining compensation levels for the executive director, risk management director, and other key positions. The board of directors approves the final compensation for the executive director.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Edgewood Soil & Water Conservation District

$408,682

Wildfire Protection
MDC Bernalillo County

$126,088

Infectious Disease Prevention
South Central Mountain RC&D

$87,727

Wildfire Protection
Ciudad SWCD

$61,967

Wildfire Protection
San Juan County

$51,820

Infectious Disease Prevention
Forest Stewards Guild

$41,818

Wildfire Protection
Dona Ana County

$36,943

Infectious Disease Prevention
Eddy County Detention Center

$33,263

Infectious Disease Prevention
Dona Ana County

$33,018

Illegal Dumping
Luna County

$32,500

Illegal Dumping

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type: form_990
Tax year: 2022
Filed: 22 May 2024
IRS schema version: 2022v5.0
Source object: 202421439349300502

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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