NEW MEXICO RESTAURANT ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Principal Officer

WIGHT CAROL

Phone

5053439848

Tax Period

2024-01-01 to 2024-12-31

NEW MEXICO RESTAURANT ASSOCIATION is a small nonprofit that reported $952K in total revenue in fiscal year 2024.

Mission

TO EMPOWER THE FOOD AND BEVERAGE INDUSTRY BY PROMOTING AND PROTECTING COMMON VALUES AND INTERESTS.

Program Service Accomplishments

Program 1

NMRA OFFERS FOOD SAFETY AND ALCOHOL SERVER CERTIFICATION COURSES THROUGOUT NEW MEXICO.

Program 2

NMRA PUBLISHES MULTIPLE WEEKLY ARTICLES AND ELECTRONIC MEDIA THAT ARE DUSTRIBUTED TO FOOD SERVICE RESTAURANTEURS.

Program 3

NMRA OFFERS INDUSTRY SPECIFIC INFORMATION DESIGNED TO HELP INDIVIDUALS COMPLY WITH REGULATORY REQUIREMENTS AND BETTER RUN THEIR BUSINESSES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $432,428

Program Service Revenue $370,904

Investment Income $25,323

Other Revenue $123,438

TOTAL REVENUE $952,093

Expense Breakdown

Grants Paid $0

Salaries & Benefits $615,569

Fundraising Expenses $0

Other Expenses $342,613

TOTAL EXPENSES $958,182

Year-over-Year Comparison

	2024	2023	Change
Revenue	$952,093	$949,174	+0.0%
Expenses	$958,182	$1,013,649	-0.1%
Net Income	$-6,089	$-64,475	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$124,815

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WIGHT CAROL	CEO	45.00	Officer	$124,815	$0	$124,815
HUTCHINSON CHRIS	DIRECTOR	2.00	Director	$0	$0	$0
ZALESIAK CHRIS	TREASURER	2.00	Officer Director	$0	$0	$0
FITE DAVID	DIRECTOR	2.00	Director	$0	$0	$0
LINDERMAN ED	HONORARY	2.00	Director	$0	$0	$0
OLEA FERNANDO	DIRECTOR	2.00	Director	$0	$0	$0
BACA GENE	DIRECTOR	2.00	Director	$0	$0	$0
GUNDREY GEORGE	CHAIRPERSON	2.00	Officer Director	$0	$0	$0
ARGABRIGHT JANICE	SECRETARY	2.00	Officer Director	$0	$0	$0
BALZANO JANIE	DIRECTOR	2.00	Director	$0	$0	$0
SANCHEZ JAVIER	DIRECTOR	2.00	Director	$0	$0	$0
HARRELL JERRY	DIRECTOR	2.00	Director	$0	$0	$0
BRASIL JORGE	DIRECTOR	2.00	Director	$0	$0	$0
POTTER KELLEY	DIRECTOR	2.00	Director	$0	$0	$0
ELIAS KRISTINA	DIRECTOR	2.00	Director	$0	$0	$0
LEAL LAURA	DIRECTOR	2.00	Director	$0	$0	$0
CHIODA MARIE	DIRECTOR	2.00	Director	$0	$0	$0
COLEMAN MARIE	DIRECTOR	2.00	Director	$0	$0	$0
CALHOUN MICHAEL	PRESIDENT	2.00	Officer Director	$0	$0	$0
KENNA RANDY	DIRECTOR	2.00	Director	$0	$0	$0
HERNANDEZ RUSSELL	DIRECTOR	2.00	Director	$0	$0	$0
KELLEHER RYAN	DIRECTOR	2.00	Director	$0	$0	$0
FROST SHAUNA	DIRECTOR	2.00	Director	$0	$0	$0
HICKAM TODD	ASSOC VP	2.00	Officer Director	$0	$0	$0
CEBADA WENDEL	DIRECTOR	2.00	Director	$0	$0	$0
NAIDOO YASHODA	DIRECTOR	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$952,093	$958,182	$707,009	$-6,089
2023	$949,174	$1,013,649	$725,465	$-64,475
2022	$1,046,298	$1,028,347	$809,377	$17,951
2021	$941,888	$845,090	$860,880	$96,798
2020	$777,349	$926,758	$709,703	$-149,409