Deming Luna County Commission on Aging Inc

Nonprofit profile at a glance

EIN
850248639
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Deming, NM, USA
Phone
5755468824
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$1,345,338
Expenses
$1,328,975
Assets
$324,275
Liabilities
$136,418

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

People named in this filing

  • JODY JOHNSON (Chair)
  • MARY GALBRAITH (Vice Chair)
  • PEGGY BISHOP (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote independence, preserve dignity, and enhance life quality for a diverse population of older adults and people with disabilities. The purpose is to provide services and programs to older adults, 60 years of age, older living in deming, village of columbus and luna county.

What it reported doing in 2024

Meals are provided in a congregate setting to older adults 60 years of age or older, or a spouse of a widow, who meets the age requirements, at a suggested donation. In addition, the Organization provides home delivered lunches to older adults that are assessed at homebound and unable to prepare meals for themselves. The same criteria are followed on the age requirements as is for congregate meals. Transportation program provides transportation to older adults living in the service area. The age requirement is age 60 or older. There is a suggested donation fro this service. Weekly transportation is scheduled for doctor appointments, shopping, banking, beauty/barber shop, or any other appointments that an older adult, may have.

Operating model

Revenue model
Grant-funded. 97% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 84
  • Accountability: 94
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.5%; rating input score 95
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 94.5% of revenue deployed · 95.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.