Sacramento Mountains Foundation Inc

Nonprofit profile at a glance

EIN
931921211
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
Alamogordo, NM, USA
Phone
5754797435
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Civil Rights

Reported finances

Revenue
$10,815,364
Expenses
$2,455,859
Assets
$268,650,741
Liabilities
$1,876,375

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

Leadership & pay

11 people listed

Executive titles in this filing

  • JOHN D WHEELER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOHN D WHEELER (EXECUTIVE DIRECTOR): $371,713 total reported compensation
  • MARY ANN MAYTON (CHIEF OF OPERATIONS): $121,409 total reported compensation
  • NORM ARNOLD (CHAIRMAN OF THE BOARD): $50,015 total reported compensation

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

Overview

Mission

The sacramento mountains foundation is dedicated to enhancing the well-being and quality of life for the residents of otero county. Our mission is rooted in forging strong, strategic partnerships with local nonprofits. By consistently identifying and addressing the evolving assets and opportunities in our community, by expanding the capacity of our local institutions and nonprofit partners, and by working together with our neighbors, we commit to nurturing a healthier, more vibrant otero county for all.

What it reported doing in 2024

To improve the quality of life of the residents of otero county.

Operating model

Revenue model
Investment-supported. 88% of the money available for current operations came from recurring investment income.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 14
  • Transparency & Controls: 75
  • Accountability: 39
  • Sustainability: 86
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.1%; rating input score 8
  • Program expense ratio: 28%; rating input score 28
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 10th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 11.1%; rating input score 11; 6th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 77.3%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 109.39; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 31.5%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -101.3% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: -183.2% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 8.1% of revenue deployed · 28% of spending went to programs
  • Governance: 1 of 9 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $687K in reported program spending
  • Leadership: top reported pay $372K · 11 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $630K reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 25 filed money-flow records
  • Related organizations: 14 filed related-organization links
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Financial Efficiency: Program expense ratio scored 28/100.
  • High — Accountability: Independent voting board scored 11/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.