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Nonprofiteer
← NEW MEXICO STATE BAR FOUNDATION

Form 990 for tax year 2023

Filed by NEW MEXICO STATE BAR FOUNDATION.

Totals

Total revenue
$1,770,597
Total expenses
$1,564,491
Contributions and grants received
$795,686
Grants paid
$0
Program service revenue
$949,890
Investment income
$967
Other revenue
$24,054
Total assets, end of year
$1,190,115
Total liabilities, end of year
$628,201
Net assets or fund balances, end of year
$561,914
Program services expenses (Part IX)
$1,246,667
Management and general expenses
$317,824
Fundraising expenses
$0
Program service expenses (Part III)
$1,246,667

Program services were 79.7% 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.

  • 1e · Government grants (contributions)

    $723,355

  • 1f · All other contributions, gifts and grants

    $72,331

  • 2a · Program service revenue: PUBLICATIONS

    total $834,272 · related or exempt $834,272

  • 2b · Program service revenue: JUDGES & LAWYERS ASSISTANCE

    total $115,618 · related or exempt $115,618

  • 3 · Investment income

    total $967 · excluded $967

  • 8a · Fundraising events: gross income

    $3,500

  • 8b · Fundraising events: direct expenses

    $202

  • 8c · Net income from fundraising events

    total $3,298 · excluded $3,298

  • 9a · Gaming: gross income

    $4,200

  • 9b · Gaming: direct expenses

    $782

  • 9c · Net income from gaming

    total $3,418 · excluded $3,418

  • 11a · Other revenue: MISC REVENUE

    total $17,338 · related or exempt $17,338

  • 11e · Other revenue, total

    $17,338

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $998,294 · program services $765,825 · management and general $232,469

  • 8 · Pension plan contributions

    total $13,683 · program services $13,395 · management and general $288

  • 9 · Other employee benefits

    total $57,089 · program services $56,043 · management and general $1,046

  • 10 · Payroll taxes

    total $74,447 · program services $74,447

  • 11g · Fees: other

    total $38,231 · management and general $38,231

  • 13 · Office expenses

    total $3,241 · program services $2,603 · management and general $638

  • 14 · Information technology

    total $100,875 · program services $70,054 · management and general $30,821

  • 19 · Conferences, conventions and meetings

    total $18,342 · program services $4,232 · management and general $14,110

  • 22 · Depreciation, depletion and amortization

    total $38,577 · program services $38,577

  • 23 · Insurance

    total $2,188 · program services $2,188

  • 24a · Other expenses: SVCS PROVIDED TO MEMBERS

    total $190,571 · program services $190,571

  • 24b · Other expenses: BANK FEES

    total $15,188 · program services $15,118 · management and general $70

  • 24c · Other expenses: SVCS PROVIDED TO PUBLIC

    total $7,986 · program services $7,986

  • 24d · Other expenses: FURNITURE AND EQUIPMENT

    total $3,271 · program services $3,271

  • 24e · All other expenses

    total $2,508 · program services $2,357 · management and general $151

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $379,102 · end of year $489,122

  • 3 · Pledges and grants receivable

    beginning of year $50,965 · end of year $19,281

  • 4 · Accounts receivable

    end of year $101,006

  • 9 · Prepaid expenses and deferred charges

    beginning of year $27,834 · end of year $9,407

  • 10a · Land, buildings and equipment: cost or other basis

    $1,354,882

  • 10b · Land, buildings and equipment: accumulated depreciation

    $783,583

  • 10c · Land, buildings and equipment, net

    beginning of year $594,089 · end of year $571,299

  • 17 · Accounts payable and accrued expenses

    beginning of year $76,948 · end of year $108,089

  • 25 · Other liabilities

    beginning of year $619,234 · end of year $520,112

  • 27 · Net assets without donor restrictions

    beginning of year $344,933 · end of year $545,882

  • 28 · Net assets with donor restrictions

    beginning of year $10,875 · end of year $16,032

Mission and programs · 2023

Mission

TO PROVIDE HIGH QUALITY, AFFORDABLE, PROFESSIONAL TRAINING AND EDUCATION PROGRAMS AND SERVICES TO THE NEW MEXICO LEGAL COMMUNITY. ADDITIONALLY, THE ORGANIZATION SPONSORS, PROMOTES, AND ASSISTS SOCIAL WELFARE PROJECTS AND PROGRAMS FOR THE BENEFIT AND WELL-BEING OF PERSONS IN NEW MEXICO.

Activities or mission (Part I)

THE PURPOSES OF THE NEW MEXICO STATE BAR FOUNDATION ARE TO PROVIDE HIGH QUALITY, AFFORDABLE PROFESSIONAL TRAINING AND EDUCATION PROGRAMS AND SERVICES PRIMARILY TO THE NEW MEXICO LEGAL COMMUNITY (CENTER FOR LEGAL EDUCATION). ADDITIONALLY, THE NEW MEXICO STATE BAR FOUNDATION SPONSORS, PROMOTES, AND ASSISTS SOCIAL WELFARE PROJECTS AND PROGRAMS FOR THE BENEFIT AND WELL-BEING OF PERSONS IN THE STATE OF NEW MEXICO, INCLUDING PROJECTS AND PROGRAMS FOR THE PUBLIC. THE NEW MEXICO STATE BAR FOUNDATION PROGRAMS RELATE TO LEGAL SERVICES FOR NEEDY AND ELDERLY PERSONS (MODEST MEANS HELPLINE AND LEGAL RESOURCES FOR THE ELDERLY PROGRAM). THE NEW MEXICO STATE BAR FOUNDATION'S EDUCATIONAL SERVICES INCLUDE PRODUCING AND PROVIDING QUALITY CONTINUING LEGAL EDUCATION PROGRAMS IN VARIOUS FORMATS TO MEMBERS STATWIDE (CENTER FOR LEGAL EDUCATION).

  • LEGAL SERVICES TO THE PUBLIC. PROVIDES PROGRAMS, ACTIVITIES AND OPPORTUNITIES FOR BOTH MEMBERS OF THE BAR AND THE PUBLIC. PROGRAMS INCLUDE: -LEGAL RESOURCES FOR THE ELDERLY PROGRAM (LREP)- LREP IS A LEGAL SERVICE PROVIDER PROGRAM FOR THE ELDERLY. LREP ASSISTS INDIVIDUALS 55 YEARS OF AGE AND OLDER IN FINDING LEGAL REPRESENTATION FOR CIVIL LEGAL ISSUES BY REFERRING CASES TO VOLUNTEER ATTORNEYS THROUGHOUT NEW MEXICO. LREP PROVIDES PROGRAM PARTICIPANTS WITH LEGAL ADVICE AND INFORMATION AND CONDUCTS WORKSHOPS AND CLINICS TO PROVIDE LEGAL INFORMATION TO SENIOR CITIZENS. LREP IS FUNDED BY THE STATE OF NEW MEXICO AGING AND LONG-TERM SERVICES DEPARTMENT. THE FUNDS RECEIVED FROM AGENCIES AND PRIVATE FOUNDATIONS ARE RESTRICTED FOR USE BY LREP AND ARE SUBJECT TO POSSIBLE FUTURE CUTBACKS DUE TO CHANGES IN FUNDING PRIORITIES.

    Expenses $749,626

  • CENTER FOR LEGAL EDUCATION (CLE) - PROVIDES HIGH QUALITY, AFFORDABLE, PROFESSIONAL TRAINING AND EDUCATION PROGRAMS AND SERVICES TO THE NEW MEXICO LEGAL COMMUNITY. CLE OFFERS A FULL RANGE OF EDUCATIONAL SERVICES INCLUDING LIVE SEMINAR PROGRAMS, LIVE LEGAL EDUCATION TELECONFERENCES, AUDIO AND VIDEO RECORDINGS, PUBLICATIONS AND OTHER PROFESSIONAL SERVICES TO MEET SPECIAL TRAINING NEEDS.

    Expenses $451,109

  • BAR CENTER/PROFESSIONAL DEVELOPMENT CENTER (PDC)- THE BAR CENTER OFFERS USE OF ROOMS AS A SERVICE TO MEMBERS OF THE STATE BAR AT A DISCOUNTED RATE. THE ROOMS ARE ALSO AVAILABLE TO RENT TO OUTSIDE GROUPS, CONTINUING LEGAL EDUCATION PROVIDERS, AND LAW-RELATED ENTITIES.

    Expenses $38,577

  • PRO BONO COMMITTEES- THE FOUNDATION ADMINSITERS FUNDING PROVIDED BY ATTORNEY CONTRIBUTIONS FOR USE BY THE PRO BONO COMMITTEES OF THE INDIVIDUAL JUDICIAL DISTRICTS THROUGHOUT NEW MEXICO. SERVICES PROVIDED TO NEW MEXICO RESIDENTS INCLUDE QUALITY LEGAL SERVICES TO LOW-INCOME CLIENTS AND THOSE WHO LIVE IN RURAL AREAS OF THE STATE. THE MODEST MEANS HELPLINE (MMH) IS A CIVIL LEGAL TELEPHONE HELPLINE AND PRO BONO REFERRAL SERVICE FOR NEW MEXICO RESIDENTS OF MODEST MEANS. MMH'S STAFF ATTORNEYS PROVIDE LEGAL ADVICE OVER THE PHONE AND, IF APPROPRIATE, MAY REFER THE CASE TO PRO BONO ATTORNEYS FOR LEGAL ADVICE UP TO LIMITED OR FULL REPRESENTATION. EXPENSES 7,355. INCLUDING GRANTS OF 0. REVENUE 0.

    Expenses $7,355

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RICHARD B SPINELLO

    EXECUTIVE DI

    Total calculated
    $167,350
    From this org
    $0
    From related orgs
    $148,772
    Other
    $18,578
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    not reported + $148,772 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $7,722 related
    Nontaxable benefits
    not reported + $10,856 related
    Filer's total
    not reported + $167,350 related

  • ALLISON BLOCK-CHAVEZ

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • AJA BROOKS

    PAST PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • HON CARL BUTKUS

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • STEFANIE DAVIS

    SECRETARY-TR

    Total calculated
    $0
    Hours/week
    1

  • GERALD DIXON

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    1

  • MITCHELL MENDER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LUCY SINKULAR

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ELIZABETH TRAVIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • STEPHANIE WAGNER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 3
THE STATE BAR OF NEW MEXICO, THE RELATED ORGANIZATION, CHECKS THE FOLLOWING BOXES: - COMPENSATION COMMITTEE - WRITTEN EMPLOYMENT AGREEMENT - COMPENSATION SURVEY OR SURVEY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE THE STATE BAR OF NM ALSO PROVIDED THE FOLLOWING EXPLANATION FOR LINE 3: THE BOARD OF BAR COMMISSIONERS DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON COMPENSATION DATA REPORTED BY THE AMERICAN BAR ASSOCIATION FOR OTHER EXECUTIVE DIRECTORS AT STATE BAR ASSOCIATIONS OF A SIMILAR SIZE.

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

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
22 October 2024
IRS schema version
2023v5.0
Source object
202432989349301038

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