New Mexico Boys State of the American Legion

Nonprofit profile at a glance

EIN
850264554
IRS 990-EZ coverage
2023–2025
Forms available
Form 990 2022, Form 990-EZ 2025
Location
Albuquerque, NM, USA
Phone
5052470400
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$22,087
Expenses
$22,279
Assets
$6,998
Liabilities
$12,999

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • KENNETH HART (PRESIDENT)

People named in this filing

  • KENNETH HART (PRESIDENT)
  • PROSPERO JJ SANCHEZ (VICE PRESIDE)
  • TONY NAVARRETE (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To administrate, promote and organize training and counseling for young men to experience and participate in the democratic process of government.

What it reported doing in 2025

Boys state of New Mexico has developed a program that brings high school juniors together from across New Mexico to participate in a hands on democratic process. Boys state is funded predominately by the contributions from american legion posts throughout New Mexico. The boys practice the democratic process by creating and participating in city, county and state primaries and elections. They also participate in the judicial system that compliments and mimics New Mexico government in operation. The boys leave with a better sense of democracy and are competent to participate in all levels of civics.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 82
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 82.7%; rating input score 83

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0.9%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.86; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -4.8% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -6.8% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 82.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • 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.

Key Signals

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

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.