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      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: Excellent Schools New Mexico meets the facts-and-circumstance test because the organization maintains a program that is constantly soliciting contributions from the public. Excellent Schools New Mexico has a community board of directors with diverse backgrounds that represent the broad interest of the public. To solicit new donors, we use social media and other communications methods - including in-person presentations - to put out information about our charitable mission. We also offer donors the opportunity to donate through our website.</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>Our lobbyists primarily help us make introductions to legislators whom we'd like to meet, and they'll also speak with legislators about policies and laws that we would support or not support. Finally, they also provide advice about what they sees happening in state politics.</ExplanationTxt>
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        <ExplanationTxt>Excellent Schools NM (ESNM) is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code, and has been classified by the Internal Revenue Service as an organization that is not a private foundation. ESNM regularly evaluates activities as it relates to its tax-exempt status. If ESNMs activities are determined to be outside of its tax-exempt status the potential exists for tax liabilities on those unrelated activities. ESNMs open audit periods are for the years ended December 31, 2021 and thereafter.</ExplanationTxt>
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        <NontaxableBenefitsFilingOrgAmt>99</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>238161</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Mike Loftin and Rathi Casey are board members of Excellent Schools New Mexico. Mike Loftin and Rathi Casey both work at Homewise. Mike Loftin is the CEO of Homewise and Rathi Casey works under Mike Loftin as the Chief Creative Officer.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>When the 990 is completed, it is sent to Scott Hindman, Executive Director, and the Board Finance Committee Chair for review. If any changes are required, they are made at this time. The Board Finance Committee Chair then reviews and forwards the 990 to the full Board with his or her recommendation to approve. The Full Board does an additional review and if there are no objections or additional changes, it is approved and filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Excellent Schools New Mexico (ESNM) has a policy directing the Board Chair and other Board Members on how to disclose a potential conflict of interest when issues are discussed or voted on, which includes disclosure and the party removing themselves from the meeting during discussion and vote. The policy directs the board or committee to seek alternates to the proposed transaction so as not producing a conflict of interest unless a more advantageous transaction or arrangement is not reasonably possible. The minutes of the meeting reflect the disclosure made, the persons present for the discussion and vote, the content of the discussion.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The board of directors received compensation comparability data from an external organization, reviewed this data, and used this data to deliberate and help determine the compensation of the Executive Director.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Director reviewed external compensation data from comparable positions, reviewed this data, and made suggestions to the board to help determine Key Employee compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents, policies, financial statements and the IRS Form 990 are made available to the public upon request within three working days of the date the request was made.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 Part IX Line 11g Consultants</FormAndLineReferenceDesc>
        <ExplanationTxt>Part of Excellent Schools New Mexico's mission is to help develop and launch new, high-quality charter schools. In order to accomplish this goal, we fund contractors who will eventually be full-time employees and leaders of the schools that they launch.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>