Las Cumbres Community Services Inc in Espanola, New Mexico (NM)

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Las Cumbres Community Services Inc
Employer Identification Number (EIN)237144268
Name of OrganizationLas Cumbres Community Services Inc
In Care of NameExecutive Director
AddressPO BOX 1362, Espanola, NM 87532-1362
ActivitiesOther school related activities, Aid to the handicapped (see also 031)
SubsectionCharitable Organization, Educational Organization
Ruling Date12/1971
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,660,721
Amount of Income$4,710,926
Form 990 Revenue Amount$4,503,300
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Developmentally Disabled Centers, Services


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Amount of income in 2014: $4,710,926 (it was $4,735,562 in 2013)
This organization: 

 $4,710,926
Other organizations performing similar types of work: 

 $5,961,275

Assets in 2014: $3,660,721 (it was $3,652,401 in 2013)
This organization: 

 $3,660,721
Other organizations performing similar types of work: 

 $3,885,063

Expenses in 2013: $4,816,432
Las Cumbres Community Services Inc: 

 $4,816,432
Other organizations performing similar types of work: 

 $5,751,526

Income to expenses ratio in 2013: 1.0
Las Cumbres Community Services Inc: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 218
This organization: 

 218
Other organizations performing similar types of work: 

 214

Employees paid over $100,000 in 2013: 0.5%
This organization: 

 0.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 18.2%
This organization: 

 18.2%
Other organizations performing similar types of work: 

 10.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10964046
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return229218
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$156,125$142,874
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$1,898$6,673
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization01
Statement of Revenue
201120122013
Total revenue$5,197,592$5,200,133$4,735,562
Contributions, Gifts, Grants and Other Similar Amounts$787,119$725,276$862,849
Program Service Revenue$4,401,757$4,461,796$3,820,477
624100$2,894,812$2,327,161
624100$1,210,996$1,011,001
624100$328,157$464,800
624100$27,831$17,515
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$8,716$8,630$27,484
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$-3,180$22,472
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $5,519$452,551 / $225
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $8,699$430,157 / $147
Gain or (loss) (Securities / Other)$0 / $0$0 / $-3,180$22,394 / $78
Net income/loss from fundraising events$0$1,578$2,280
Gross income from fundraising events$0$25,579$4,033
Less: direct expenses$0$24,001$1,753
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$0$6,033$0
Statement of Functional Expenses
201120122013
Total functional expenses$5,136,658$4,899,591$4,816,432
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$167,875$183,871
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$2,965,869$2,766,028$2,611,465
Pension plan accruals and contributions$0$0
Other employee benefits$638,726$591,410
Payroll taxes$952,070$275,061$245,215
Fees for services (non-employees)
Management$0$0
Legal$11,126$10,900
Accounting$29,240$29,136
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$2,595$1,085
Other$290,185$295,333
Advertising and promotion$14,062$11,230
Office expenses$128,197$115,738
Information technology$2,693$14,767
Royalties$0$0
Occupancy$171,664$170,065
Travel$2,493$18,866
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$31,548$18,520
Payments to affiliates$0$0
Depreciation, depletion, and amortization$79,874$112,664
Insurance$45,985$49,346
Other expenses$130,623$119,559
Other expenses$52,710$110,774
Other expenses$31,705$55,664
Other expenses$26,951$49,723
Other expenses$250$1,101
Balance Sheet
201120122013
Total assets$3,358,337$3,658,238$3,652,401
Cash - non-interest-bearing$9,796$19,762
Savings and temporary cash investments$1,123,481$244,394
Pledges and grants receivable, net$0$0
Accounts receivable, net$501,670$561,892
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$11,798$29,235
Land, buildings, and equipment: cost or other basis$1,181,520$1,416,598
Investments - publicly traded securities$703,049$1,237,541
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$126,924$142,979
Total liabilities$730,449$729,480$745,774
Accounts payable and accrued expenses$305,845$343,370
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$414,797$423,635$402,404
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$2,627,888$2,928,758$2,906,627
Unrestricted net assets$2,686,453$2,671,982
Temporarily restricted net assets$115,381$91,666
Permanently restricted net assets$126,924$142,979
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$4,358,885
Subtotal Support$4,366,961
Gifts, grants, contributions, and membership fees received$3,860,681
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$506,280
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$8,076
Total Support$4,451,108
Public Support$4,366,961
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$78,114
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$6,033
Gross receipts from related activities, etc.$12,713,642
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1Supportive Concepts For Families Inc200 Penn Street, Reading, PA 19602-1000PA1994-05$34,820,886
2The Shield Of David Inc, Dba The Shield Institute14461 Roosevelt Ave, Flushing, NY 11354-6252NY1937-11$32,086,999
3Turning Point Community Programs3440 Viking Dr Ste 114, Sacramento, CA 95827-2844CA1980-11$27,864,664
4Sunrise 2000 Inc, Sunrise Community Of Tennessee Inc9040 Sunset Dr, Miami, FL 33173-3432FL1996-09$19,400,425
5Skills IncPO BOX 65, Saint Albans, ME 04971-0065ME1982-05$17,843,555
6Scarc Inc, Arc Of Sussex County11 Route 206 Suite 100, Augusta, NJ 07822NJ1951-12$16,711,849
7Guidewire Inceo Corr551 E Columbus Ave, Springfield, MA 01105-2556MA1987-11$16,426,166
8Upper Valley Services Inc, Jason Richardson - CeoPO BOX 4409, White Riv Jct, VT 05001-4409VT1987-04$15,781,045
9Waban Projects Inc5 Dunaway Dr, Sanford, ME 04073-5143ME1968-01$14,641,146
10Sunshine Village Inc75 Litwin Ln, Chicopee, MA 01020-4817MA1968-02$11,805,877
11The Homestead, Accounts Payable1625 Adventureland Dr Ste B, Altoona, IA 50009-2237IA1992-04$11,459,949
12Walnut Street Center Inc35 Charlestown St, Somerville, MA 02143-3431MA1973-06$11,029,872
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14Sycamore Rehabilitation Services Hendricks County Arc IncPO BOX 369, Danville, IN 46122-0369IN1964-02$9,553,726
15Sinergia Inc2082 Lexington Ave Fl 4, New York, NY 10035-1775NY1983-11$8,951,493
16Whittier Area Parents Assoc For The Developmentally Handicapped9300 Santa Fe Springs Rd, Santa Fe Spgs, CA 90670-2621CA1969-10$7,833,450
17Las Cumbres Community Services IncPO BOX 1362, Espanola, NM 87532-1362NM1971-12$4,710,926
18Abrazos Family Support ServicesPO BOX 788, Bernalillo, NM 87004-0788NM1979-07$2,899,197
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Number of organizations performing similar types of work
Alaska2
Alabama4
Arkansas7
Arizona6
California46
Colorado10
Connecticut5
Florida22
Georgia4
Hawaii2
Iowa9
Idaho1
Illinois35
Indiana16
Kansas10
Kentucky2
Louisiana8
Massachusetts27
Maryland13
Maine22
Michigan8
Minnesota21
Missouri11
Montana5
North Carolina8
North Dakota6
Nebraska4
New Hampshire6
New Jersey10
New Mexico4
New York65
Ohio13
Oklahoma5
Oregon7
Pennsylvania32
Rhode Island6
South Carolina6
South Dakota7
Tennessee18
Texas8
Virginia2
Vermont4
Washington3
Wisconsin10
West Virginia3
Wyoming1
Total524

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