NEW MEXICO ASSOCIATION OF COUNTIES (EIN 850203345) - Form 990 Financial Analysis & Trantor Score

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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

Formation Year

1967

Legal Domicile

Phone

5059832101

Tax Period

2022-07-01 to 2023-06-30

NEW MEXICO ASSOCIATION OF COUNTIES, founded in 1967, is a community nonprofit that reported $8.3M in total revenue in fiscal year 2022. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $7.8M left a modest 6% surplus.

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.

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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 (2022)

Revenue Breakdown

Contributions & Grants $1,360,647

Program Service Revenue $6,795,555

Investment Income $30,366

Other Revenue $73,327

TOTAL REVENUE $8,259,895

Expense Breakdown

Grants Paid $1,123,027

Salaries & Benefits $4,827,579

Fundraising Expenses $0

Program Expenses $5,469,911

Other Expenses $1,851,109

TOTAL EXPENSES $7,801,715

Year-over-Year Comparison

	2022	2021	Change
Revenue	$8,259,895	$7,314,055	+0.1%
Expenses	$7,801,715	$7,257,817	+0.1%
Net Income	$458,180	$56,238	+7.1%

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

N/A

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

$181,596

Total Directors

Key Employees

$488,038

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Steven G Kopelman	Past Executive Director	40.00		$183,833	$23,898	$207,731
Grace Philips	General Counsel	40.00	Key Emp	$186,175	$18,264	$204,439
Brandon Huss	Attorney	40.00	Highest	$166,470	$16,486	$182,956
Joy Esparsen	Executive Director	40.00	Officer	$166,595	$15,001	$181,596
Taylor Horst	Risk Director	40.00	Key Emp	$131,440	$13,144	$144,584
David Roman	Attorney	40.00	Highest	$129,050	$12,905	$141,955
Robin E Martinez	Claims Manager	40.00	Key Emp	$126,543	$12,472	$139,015
Ellen P Chavez	Medical Case Manager	40.00	Highest	$110,732	$11,018	$121,750
Terri Fortner	Director	0.50	Director	$0	$0	$0
Harold Garcia	Director	0.50	Director	$0	$0	$0
Katherine Bruch	Director	0.50	Director	$0	$0	$0
Dennis Garcia	Director	0.50	Director	$0	$0	$0
Joaquin Valdez	Director	0.50	Director	$0	$0	$0
Tina Dixon	Director	0.50	Director	$0	$0	$0
Katherine Klark	Director	0.50	Director	$0	$0	$0
Tracy Sedillo	Director	0.50	Director	$0	$0	$0
Brenda Green	Director	0.50	Director	$0	$0	$0
Adan Mendoza	Treasurer	0.50	Director	$0	$0	$0
Travis Day	Treasurer	0.50	Director	$0	$0	$0
Antonio Ray Martinez	Director	0.50	Director	$0	$0	$0
Darlene Vigil	Director	0.50	Director	$0	$0	$0
Amanda Lopez Askin	Director	0.50	Director	$0	$0	$0
William West	Director	0.50	Director	$0	$0	$0
Robert Seranno III	Director	0.50	Director	$0	$0	$0
Chris Ponce	Director	0.50	Director	$0	$0	$0
Dara Dana	Director	0.50	Director	$0	$0	$0
Lillie Laney	Director	0.50	Director	$0	$0	$0
Bret Wier	Director	0.50	Director	$0	$0	$0
Kathy Gonzales	Director	0.50	Director	$0	$0	$0
Phillip Trujillo	Director	0.50	Director	$0	$0	$0
Robert Baca	Director	0.50	Director	$0	$0	$0
Diana May Diaz	Director	0.50	Director	$0	$0	$0
Vickie Marquardt	Director	0.50	Director	$0	$0	$0
George Trujillo	Director	0.50	Director	$0	$0	$0
Dean Jackson	Director	0.50	Director	$0	$0	$0
Art Malott	Director	0.50	Director	$0	$0	$0
Naomi Maestas	Director	0.50	Director	$0	$0	$0
Todd Proctor	Director	0.50	Director	$0	$0	$0
Mark Cage	President Elect	0.50	Officer	$0	$0	$0
Jhonathan Aragon	President	0.50	Officer	$0	$0	$0
Linda Stover	Past President	0.50	Officer	$0	$0	$0
Annie Hogland	Vice President	0.50	Officer	$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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$8,259,895	$7,801,715	$7,808,322	$458,180
2022	$7,314,055	$7,257,817	$7,877,246	$56,238
2021	$6,705,906	$6,345,255	$7,716,712	$360,651
2020	$7,442,080	$7,085,324	$9,855,305	$356,756
2019	$6,052,587	$5,784,899	$9,788,647	$267,688
2018	$5,490,306	$5,129,085	$9,251,115	$361,221

NEW MEXICO ASSOCIATION OF COUNTIES