2025-12-08T17:51:20-05:00 2025-06-30 843463346 LOFTIS & LOVATO GROUP 5501 EAGLE ROCK AVE NE SUITE C-5 ALBUQUERQUE NM 87113 990 2024-07-01 856000704 NEW MEXICO ACTIVITIES ASSOCIATION NEWM 5059233110 6600 PALOMAS NE ALBUQUERQUE NM 87102 DUSTIN YOUNG ED EFFECTIVE 11/2024 5059233110 2025-11-26 true false FRANK T LOVATO P01380083 5052935009 2025-12-08 2024 2025-03-06 01:10:19Z DUSTIN YOUNG 6600 PALOMAS NE ALBUQUERQUE NM 87109 4451508 false X WWW.NMACT.ORG X 1964 NM ENCOURAGING, ORGANIZING, DIRECTING, AND REGULATING INTERSCHOLASTIC ATHLETIC AND EDUCATIONAL ACTIVITIES IN THE STATE OF NEW MEXICO. 13 13 16 3 0 113234 68272 3859251 4114454 73319 86930 138721 150037 4184525 4419693 20000 5000 0 2124741 2120864 0 23646 2251621 2456112 4396362 4581976 -211837 -162283 3847612 3872765 335317 522753 3512295 3350012 ENCOURAGING, ORGANIZING, DIRECTING, AND REGULATING INTERSCHOLASTIC ATHLETIC AND EDUCATIONAL ACTIVITIES IN THE STATE OF NEW MEXICO. false false 3896557 5000 3994367 ORGANIZING, REGULATING, AND PROMOTING INTERSCHOLASTIC ATHLETIC AND NON- ATHLETIC EVENTS. 51592 CONDUCTING THE "LIFE OF AN ATHLETE" PROGRAM, IMPLEMENTED TO COMBAT UNDERAGE DRINKING AMONG STUDENTS IN NEW MEXICO, WITH A PRIMARY FOCUS OF TEACHING STUDENT ATHLETES ABOUT THE DANGERS OF ALCOHOL RELATED TO THEIR ATHLETIC PERFORMANCE. 31815 120087 CONDUCTING EDUCATIONAL WORKSHOPS AND SEMINARS; PREPARING AND DISTRIBUTING BOOKS, FILMS, AND OTHER INFORMATIONAL MATERIALS PERTAINING TO INTERSCHOLASTIC ATHLETIC AND NON-ATHLETIC EVENTS. 3979964 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 4 0 true 16 true false false false false false false false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false NM X SHARI KESSLER-SCHWANER 5059233110 6600 PALOMAS NE ALBUQUERQUE NM 87109 SALLY C MARQUEZ ED UNTIL 10/ 40.00 X 200430 0 47662 DUSTIN YOUNG ED EFFECTIVE 40.00 X 152665 0 53644 SHARI KESSLER-SCHWANER BUSINESS MAN 40.00 X 125924 0 47374 ERIC S OWENS ASST DIR OF 40.00 X 119523 0 47691 JAMES P MURRIETA SPORTS INFO 40.00 X 115746 0 47186 ZACHARY T STEVENSON OFFICIALS SE 40.00 X 106545 0 39024 SCOTT AFFENTRANGER COMMISSION C 1.00 X 0 0 0 TODD BIBIANO DIRECTOR, LA 1.00 X 0 0 0 DR GABRIELLA DURAN BLAKEY DIRECTOR, LA 1.00 X 0 0 0 ANTHONY CASADOS PRESIDENT 1.00 X X 0 0 0 TRAVIS DEMPSEY DIRECTOR, LA 1.00 X 0 0 0 CODY DIEHL DIRECTOR, LA 1.00 X 0 0 0 DAVID LACKEY DIRECTOR, SM 1.00 X 0 0 0 MARTIN MADRID VICE PRESIDE 1.00 X X 0 0 0 MATT MOYER DIRECTOR, SM 1.00 X 0 0 0 IGNACIO RUIZ DIRECTOR, LA 1.00 X 0 0 0 GENE STRICKLAND DIRECTOR, LA 1.00 X 0 0 0 GARY TRIPP DIRECTOR 1.00 X 0 0 0 LEE WHITE DIRECTOR, SM 1.00 X 0 0 0 820833 282581 6 false true false 66108 2164 68272 TOURNAMENTS AND EVENTS 713990 2157943 2157943 MEMBERSHIP DUES 711210 903742 903742 MEDIA RIGHTS AND SPONSORSHIPS 711300 781989 781989 OTHER DUES, FEES, AND FINES 711300 150693 150693 WORKSHOPS AND TRAININGS 711300 120087 120087 4114454 86930 86930 118038 118038 49800 49800 49800 49800 6314 31815 -25501 -25501 MISCELLANEOUS 711300 7700 7700 7700 4419693 4096653 254768 5000 5000 409218 323282 81843 4093 1001373 791084 200276 10013 602840 476243 120568 6029 107433 84872 21487 1074 58143 37793 20350 19426 19426 3091 3091 107637 86110 21527 19414 15531 3883 75970 60776 15194 53349 42146 10670 533 219880 179873 38103 1904 70027 56022 14005 21251 17001 4250 EVENT STAFFING 1009605 1009605 TOURNAMENTS AND MEETS 380824 380824 EVENT FACILITIES 172524 172524 COMMISSIONERS 115144 115144 129827 126134 3693 4581976 3979964 578366 23646 26183 210719 224445 37935 3766 280095 339636 748 23197 8571 3125754 2069653 1069192 1056101 2198920 2203531 21066 16272 3847612 3872765 135108 358531 179143 147950 21066 16272 335317 522753 X 3510553 3350012 1742 3512295 3350012 3847612 3872765 X -162283 X false true X true false X 358063 362802 320980 113234 68272 1223351 1884276 3638311 3665680 3865292 4128468 17182027 2242339 4001113 3986660 3978526 4196740 18405378 664104 588679 696099 744061 809177 3502120 664104 588679 696099 744061 809177 3502120 14903258 98230 141286 180166 245577 254768 920027 98230 141286 180166 245577 254768 920027 2340569 4142399 4166826 4224103 4451508 19325405 0.77120 0.77000 0.05000 0.05000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 3600 3600 false SCHEDULE C, PART II-B, LINE 1 NMAA'S LOBBYING ACTIVITIES ARE CONDUCTED IN PARTNERSHIP WITH ANOTHER EXEMPT ORGANIZATION THAT HAS A SIMILAR MISSION AND INTERST. THIS EXEMPT ENTITY RENTS OFFICE SPACE FROM NMAA, AND NMAA REDUCES THE AMOUNT OF RENT DUE FROM THIS ENTITY BY 3,600 A YEAR. THIS BARTER EXCHANGE, VALUED AT 3,600 A YEAR, REPRESENTS NMAA'S RESOURCES CONTRIBUTED TO LOBBYING ACTIVITIES. 693203 693203 2137258 1796413 340845 262505 246352 16153 32788 26888 5900 1056101 OPERATING LEASE LIABILITIES 16272 16272 X 4712628 261120 31815 292935 4419693 4419693 4874911 261120 31815 292935 4581976 4581976 SCHEDULE D, PAGE 3, PART X NEW MEXICO ACTIVITIES ASSOCIATION ("NMAA") IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICES AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. NMAA ACTIVITIES ARE DETERMINED TO BE OUTSIDE OF ITS TAX EXEMPT STATUS, THE POTENTIAL EXISTS FOR TAX LIABILITIES ON THOSE UNRELATED ACTIVITIES. CURRENTLY, NMAA DOES NOT ENGAGE IN ACTIVITIES THAT CREATE UNRELATED BUSINESS NET INCOME. THERE WAS NO TAX LIABILITY AT JUNE 30, 2025 AND 2024. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE NMAA FINANCIAL STATEMENTS. NMAA INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. NMAA OPEN AUDIT PERIODS ARE FOR THE YEARS ENDING JUNE 30, 2022, AND THEREAFTER. NMAA HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." NMAA HAS NOT RECOGNIZED ANY CHANGES TO ITS FINANCIAL STATEMENTS FOR UNCERTAIN TAX POSITIONS RESULTING FROM THE ADOPTION. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF RULEBOOK SALES 31,815 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF RULEBOOK SALES 31,815 X true false X X X X X false false false false false false false false false SALLY C MARQUEZ ED UNTIL 10/2024 200430 47662 248092 DUSTIN YOUNG ED EFFECTIVE 11/2024 152665 53644 206309 SHARI KESSLER-SCHWANER BUSINESS MANAGER 125924 47374 173298 ERIC S OWENS ASST DIR OF SPORTS 119523 47691 167214 JAMES P MURRIETA SPORTS INFO DIRECTOR 115746 47186 162932 SCHEDULE J, PAGE 1, PART I, LINE 1A USE OF GYM FACILITIES IS PROVIDED TO ALL NMAA EMPLOYEES. FORM 990, PAGE 1, PART I, LINE 6 VOLUNTEERS ASSIST WITH RECORDS MAINTENANCE FOR THE NEW MEXICO OFFICIALS ASSOCIATION ("NMOA") AS WELL AS GENERAL NEW MEXICO ACTIVITIES ASSOCIATION ("NMAA") CLERICAL ASSISTANCE. THE BOARD OF DIRECTORS ALSO SERVES ON A VOLUNTEER BASIS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS COMPRISED OF MEMBER SCHOOLS (HIGH SCHOOL AND MID-SCHOOL LEVELS) THAT PAY AN ANNUAL FEE TO PARTICIPATE IN THE ACTIVITIES ADMINISTERED BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS IS COMPRISED OF REPRESENTATIVES NOMINATED AND ELECTED FROM THE MEMBER SCHOOLS. THE BOARD CONSISTS OF 13 VOTING MEMBERS: -11 SUPERINTENDENTS, PRIVATE SCHOOL CHIEF EXECUTIVE OFFICERS, OR HEADMASTERS ARE ELECTED TO REPRESENT THE 4 GEOGRAPHICALLY DETERMINED AREAS (2 FROM EACH AREA - 1 FROM SMALL SCHOOLS AND 1 FROM LARGE SCHOOLS WITHIN THAT AREA). THESE INDIVIDUALS ARE NOMINATED BY THE MEMBERSHIP IN THEIR REGION AND FORMALLY VOTED UPON BY THE MEMBER SCHOOLS WITHIN THAT REGION. -1 MEMBER SERVES AS AN AT-LARGE REPRESENTATIVE AND IS APPOINTED BY THE PRESIDENT AND AFFIRMED BY THE BOARD. -2 MEMBERS ARE APPOINTED (2 FROM EACH OF THE 2 MEMBER PUBLIC SCHOOL DISTRICTS WITH THE LARGEST K-12 STUDENT ENROLLMENT) AND AFFIRMED BY THE BOARD ANNUALLY.-1 MEMBER IS APPOINTED BY THE NEW MEXICO STATE SCHOOL BOARDS ASSOCIATION AND AFFIRMED BY THE BOARD ANNUALLY. THE CHAIRPERSON OF THE COMMISSION ALSO SERVES AS A MEMBER OF THE BOARD AND IS AFFIRMED BY THE BOARD ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN DECISIONS ARE RATIFIED BY THE MEMBERSHIP AT THE ORGANIZATION'S ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S EXECUTIVE DIRECTOR AND BUSINESS MANAGER REVIEW THE FORM 990 IN DETAIL AFTER COMPLETION. THE FORM 990 IS THEN PRESENTED AT THE NEXT SCHEDULED BOARD MEETING FOR FINAL APPROVAL BY THE ENTIRE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S POLICIES PROHIBIT ANY TRANSACTION THAT MAY REPRESENT A CONFLICT OF INTEREST. OFFICERS AND DIRECTORS MUST DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT PRIOR TO ENGAGING IN ANY CONFLICT SITUATION. COMPLIANCE IS MONITORED CONTINUOUSLY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S CONTRACT ON AN ANNUAL BASIS. AS PART OF THE REVIEW, THE PERFORMANCE OF NMAA FOR THE PREVIOUS YEAR AND THE EXPECTATIONS FOR THE UPCOMING YEAR ARE REVIEWED PRIOR TO FINALIZING THE CONTRACT. COMPENSATION OF SIMILAR ORGANIZATIONS IS REVIEWED, AND COMPENSATION DECISIONS ARE INCORPORATED INTO THE ANNUAL BUDGET, WHICH IS ALSO APPROVED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B EACH EMPLOYEES'S COMPENSATION IS APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 NMAA MAKES ITS GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS, 6600 PALOMAS NE, ALBUQUERQUE, NM 87109. FORM 990, PART XI, LINE 9 COST OF RULEBOOK SALES 31,815 COST OF RULEBOOK SALES -31,815