Nonprofit · EIN 85-0203345
NEW MEXICO ASSOCIATION OF COUNTIES
Tax-exempt · SANTA FE, NM 87501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $9,102,040 | $8,631,230 | $470,810 | $8,721,844 | $3,639,810 | $5,082,034 |
| June 30, 2024 | 990 | $9,376,650 | $8,900,701 | $475,949 | $8,306,469 | $3,696,720 | $4,609,749 |
| June 30, 2023 | 990 | $8,259,895 | $7,801,715 | $458,180 | $7,808,322 | $3,675,500 | $4,132,822 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,510,556
- of which government grants
- $1,510,556
- Program service revenue
- $7,419,659
- Investment income
- $121,690
- Net rental income
- $50,135
- Net gain from sales of assets
- $8,500
- Other revenue
- $50,135
Expenses
- Grants and similar amounts paid
- $1,397,728
- Compensation of officers, directors and key employees
- $820,086
- Other salaries and wages
- $2,928,123
- Salaries, compensation and benefits (total)
- $5,026,313
- Professional fundraising fees
- $0
- Accounting fees
- $31,621
- Occupancy
- $136,882
- Travel
- $154,648
- Depreciation
- $175,288
- Program services (functional)
- $6,200,567
- Management and general (functional)
- $2,430,663
Balance sheet and other
- Total assets, start of year
- $8,306,469
- Total assets, end of year
- $8,721,844
- Total liabilities, end of year
- $3,639,810
- Net assets, end of year
- $5,082,034
- Land, buildings and equipment
- $4,110,129
- Publicly traded securities
- $2,856,943
- Net assets without donor restrictions
- $5,082,034
- Gross receipts
- $9,102,040
- Employees
- 52
- Year formed
- 1967
- State of legal domicile
- NM
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GRACE PHILLIPS | RISK MGMT. D Key employee | 40 | $201,743 | $38,068 |
| BRANDON HUSS | LEGAL BUREAU Key employee | 40 | $182,548 | $38,470 |
| JOY ESPARSEN | EXECUTIVE DI Officer | 40 | $185,366 | $25,523 |
| MARK ALLEN | GENERAL COUN Highest-paid employee | 40 | $140,007 | $34,216 |
| ROBIN MARTINEZ | LE/ML CLAIMS Highest-paid employee | 40 | $135,628 | $33,778 |
| DAVID RENDON | SR. LITIGATI Highest-paid employee | 40 | $133,952 | $33,611 |
| ELLEN CHAVEZ | NURSE CASE M Highest-paid employee | 40 | $146,028 | $21,518 |
| RICHARD GARCIA | FINANCE DIRE Officer | 40 | $116,503 | $31,865 |
| JENNIFER ORTIZ | LE/ML CLAIMS Highest-paid employee | 40 | $105,924 | $30,807 |
| ANNIE HOGLAND | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TERRI FORTNER | PRESIDENT-EL Trustee or director, Officer | 2 | $0 | $0 |
| TINA DIXON | VICE-PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| MARK CAGE | PAST PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| ADAN MENDOZA | TREASUERE (E Trustee or director, Officer | 2 | $0 | $0 |
| LINDA STOVER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
29 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILLIE M LANEY | BOARD MEMBER Trustee or director | 1 | $0 |
| DARA DANA | BOARD MEMBER Trustee or director | 1 | $0 |
| LARRY DIAZ | BOARD MEMBER Trustee or director | 1 | $0 |
| BRET E WEIR | BOARD MEMBER Trustee or director | 1 | $0 |
| WILLIAM WEST | BOARD MEMBER Trustee or director | 1 | $0 |
| AMANDA LOPEZ ASKIN | BOARD MEMBER Trustee or director | 1 | $0 |
| ERNEST CARLSON | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRIS PONCE | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT SERRANO III | BOARD MEMBER Trustee or director | 1 | $0 |
| PHILLIP TRUJILLO | BOARD MEMBER Trustee or director | 1 | $0 |
| ART MALOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| DEAN JACKSON | BOARD MEMBER Trustee or director | 1 | $0 |
| TODD PROCTOR | BOARD MEMBER Trustee or director | 1 | $0 |
| NAOMI MAESTAS | BOARD MEMBER Trustee or director | 1 | $0 |
| DIANA MAY-DIAZ | BOARD MEMBER Trustee or director | 1 | $0 |
| ROBERT BACA | BOARD MEMBER Trustee or director | 1 | $0 |
| GEORGE TRUJILLO | BOARD MEMBER Trustee or director | 1 | $0 |
| VICKIE MARQUARDT | BOARD MEMBER Trustee or director | 1 | $0 |
| DENNIS GARCIA | BOARD MEMBER Trustee or director | 1 | $0 |
| JOAQUIN VALDEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| HAROLD GARCIA | BOARD MEMBER Trustee or director | 1 | $0 |
| KATHERINE BRUCH | BOARD MEMBER Trustee or director | 1 | $0 |
| KATHARINE CLARK | BOARD MEMBER Trustee or director | 1 | $0 |
| TRAVIS DAY | BOARD MEMBER Trustee or director | 1 | $0 |
| ANTONIO RAY MARTINEZ | BOARD MEMBER Trustee or director | 1 | $0 |
| DARLENE VIGIL | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID FREEZE | BOARD MEMBER Trustee or director | 1 | $0 |
| CLAY KIESLING | BOARD MEMBER Trustee or director | 1 | $0 |
| GERARD SAIZ | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 43 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Grace Philips | Risk Management Director Key employee | 40 | $179,541 | $38,068 |
| Brandon Huss | Legal Bureau Director Highest-paid employee | 40 | $178,863 | $38,470 |
| Joy Esparsen | Executive Director Officer | 40 | $183,482 | $25,522 |
| Ellen Chavez | Nurse Case Manager Highest-paid employee | 40 | $138,953 | $21,518 |
| David Roman | Senior Litigation Attorney Highest-paid employee | 40 | $122,360 | $33,610 |
| Robin E Martinez | Claims Manager Key employee | 40 | $114,923 | $33,778 |
| Richard Garcia | Finance Director Highest-paid employee | 40 | $111,172 | $31,865 |
| Mark Allen | General Counsel Highest-paid employee | 40 | $103,452 | $34,216 |
| Harold Garcia | Director Trustee or director | 0.5 | $0 | $0 |
| Katherine Bruch | Director Trustee or director | 0.5 | $0 | $0 |
| David Frazee | Director Trustee or director | 0.5 | $0 | $0 |
| Joaquin Valdez | Director Trustee or director | 0.5 | $0 | $0 |
| Jhonathan Aragon | Past President Trustee or director, Officer | 0.5 | $0 | $0 |
| Katherine Clark | Director Trustee or director | 0.5 | $0 | $0 |
| Gerard Saiz | Director Trustee or director | 0.5 | $0 | $0 |
| Travis Day | Director Trustee or director | 0.5 | $0 | $0 |
| Darlene Vigil | Director Trustee or director | 0.5 | $0 | $0 |
| Amanda Lopez Askin | Director Trustee or director | 0.5 | $0 | $0 |
| William West | Director Trustee or director | 0.5 | $0 | $0 |
| Robert Seranno III | Director Trustee or director | 0.5 | $0 | $0 |
| Chris Ponce | Director Trustee or director | 0.5 | $0 | $0 |
| Dara Dana | Director Trustee or director | 0.5 | $0 | $0 |
| Lillie Laney | Director Trustee or director | 0.5 | $0 | $0 |
| Naomi Maestas | Director Trustee or director | 0.5 | $0 | $0 |
| Phillip Trujillo | Director Trustee or director | 0.5 | $0 | $0 |
| James Maiorano | Director Trustee or director | 0.5 | $0 | $0 |
| Diana May Diaz | Director Trustee or director | 0.5 | $0 | $0 |
| Vickie Marquardt | Director Trustee or director | 0.5 | $0 | $0 |
| George Trujillo | Director Trustee or director | 0.5 | $0 | $0 |
| Brian Fortner | Director Trustee or director | 0.5 | $0 | $0 |
| Art Malott | Director Trustee or director | 0.5 | $0 | $0 |
| Todd Proctor | Director Trustee or director | 0.5 | $0 | $0 |
| Brenda Green | Director Trustee or director | 0.5 | $0 | $0 |
| Larry Diaz | Director Trustee or director | 0.5 | $0 | $0 |
| Ernest Carlson | Director Trustee or director | 0.5 | $0 | $0 |
| Tina Dixon | Director Trustee or director | 0.5 | $0 | $0 |
| Annie Hogland | President Elect Trustee or director, Officer | 0.5 | $0 | $0 |
| Terri Fortner | Vice President Trustee or director, Officer | 0.5 | $0 | $0 |
| Antonio Ray Martinez | Director Trustee or director | 0 | $0 | $0 |
| Dean Jackson | Director Trustee or director | 0.5 | $0 | $0 |
| Linda Stover | Director Trustee or director | 0.5 | $0 | $0 |
| Bret Wier | Director Trustee or director | 0.5 | $0 | $0 |
| Mark Cage | President Trustee or director, Officer | 0.5 | $0 | $0 |
990 for the year ended June 30, 2023: 42 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Steven G Kopelman | Past Executive Director Former | 40 | $183,833 | $23,898 |
| Grace Philips | General Counsel Key employee | 40 | $186,175 | $18,264 |
| Brandon Huss | Attorney Highest-paid employee | 40 | $166,470 | $16,486 |
| Joy Esparsen | Executive Director Officer | 40 | $166,595 | $15,001 |
| Taylor Horst | Risk Director Key employee | 40 | $131,440 | $13,144 |
| David Roman | Attorney Highest-paid employee | 40 | $129,050 | $12,905 |
| Robin E Martinez | Claims Manager Key employee | 40 | $126,543 | $12,472 |
| Ellen P Chavez | Medical Case Manager Highest-paid employee | 40 | $110,732 | $11,018 |
| Terri Fortner | Director Trustee or director | 0.5 | $0 | $0 |
| Harold Garcia | Director Trustee or director | 0.5 | $0 | $0 |
| Katherine Bruch | Director Trustee or director | 0.5 | $0 | $0 |
| Dennis Garcia | Director Trustee or director | 0.5 | $0 | $0 |
| Joaquin Valdez | Director Trustee or director | 0.5 | $0 | $0 |
| Tina Dixon | Director Trustee or director | 0.5 | $0 | $0 |
| Katherine Klark | Director Trustee or director | 0.5 | $0 | $0 |
| Tracy Sedillo | Director Trustee or director | 0.5 | $0 | $0 |
| Brenda Green | Director Trustee or director | 0.5 | $0 | $0 |
| Adan Mendoza | Treasurer Trustee or director | 0.5 | $0 | $0 |
| Travis Day | Treasurer Trustee or director | 0.5 | $0 | $0 |
| Antonio Ray Martinez | Director Trustee or director | 0.5 | $0 | $0 |
| Darlene Vigil | Director Trustee or director | 0.5 | $0 | $0 |
| Amanda Lopez Askin | Director Trustee or director | 0.5 | $0 | $0 |
| William West | Director Trustee or director | 0.5 | $0 | $0 |
| Robert Seranno III | Director Trustee or director | 0.5 | $0 | $0 |
| Chris Ponce | Director Trustee or director | 0.5 | $0 | $0 |
| Dara Dana | Director Trustee or director | 0.5 | $0 | $0 |
| Lillie Laney | Director Trustee or director | 0.5 | $0 | $0 |
| Bret Wier | Director Trustee or director | 0.5 | $0 | $0 |
| Kathy Gonzales | Director Trustee or director | 0.5 | $0 | $0 |
| Phillip Trujillo | Director Trustee or director | 0.5 | $0 | $0 |
| Robert Baca | Director Trustee or director | 0.5 | $0 | $0 |
| Diana May Diaz | Director Trustee or director | 0.5 | $0 | $0 |
| Vickie Marquardt | Director Trustee or director | 0.5 | $0 | $0 |
| George Trujillo | Director Trustee or director | 0.5 | $0 | $0 |
| Dean Jackson | Director Trustee or director | 0.5 | $0 | $0 |
| Art Malott | Director Trustee or director | 0.5 | $0 | $0 |
| Naomi Maestas | Director Trustee or director | 0.5 | $0 | $0 |
| Todd Proctor | Director Trustee or director | 0.5 | $0 | $0 |
| Mark Cage | President Elect Officer | 0.5 | $0 | $0 |
| Jhonathan Aragon | President Officer | 0.5 | $0 | $0 |
| Linda Stover | Past President Officer | 0.5 | $0 | $0 |
| Annie Hogland | Vice President Officer | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 444 GALISTEO STREET, SANTA FE, NM 87501-2648
- In care of
- % JOY ESPARSEN
- Principal officer (990 for 2024)
- JOY ESPARSEN, 444 GALISTEO STREET, SANTA FE, NM 87501
- Signed the 990
- RICHARD GARCIA, FINANCE DIRECTOR
- Phone
- (505) 983-2101
- Website
- WWW.NMCOUNTIES.ORG
- Return prepared by
- SJT GROUP LLC
Mission
TO STRENGTHEN NM COUNTIES' ABILITY TO GOVERN THEIR OWN AFFAIRS AND IMPROVE THE WELL-BEING AND QUALITY OF LIFE OF THEIR CONSTITUENTS.
Program accomplishments
- PASS-THROUGH GRANTS TO COUNTIES: NMAC SERVES AS A PASS-THROUGH ENTITY FOR GRANTS TO COUNTIES FROM ITS BUREAU OF LAND MANAGEMENT GRANT FOR WILDFIRE RISK REDUCTION.
- LEGAL BUREAU: THE NMAC LEGAL BUREAU PROVIDES LEGAL AND LITIGATION SERVICES FOR THE NEW MEXICO COUNTY INSURANCE AUTHORITY (NMCIA) RISK POOL CLAIMS.
- CONFERENCES: NMAC CONDUCTS SEVERAL EDUCATIONAL CONFERENCES EACH YEAR FOR COUNTY ELECTED OFFICIALS AND EMPLOYEES.
- NMCIA POOL ADMINISTRATION AND OTHER ASSOCIATION ACTIVITIES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 85-0203345
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,721,844
- Income (IRS master file)
- $9,102,040
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $9,102,040 | $8,631,230 | $8,721,844 | IRS |
| 990 | June 2024 | $9,376,650 | $8,900,701 | $8,306,469 | IRS |
| 990 | June 2023 | $8,259,895 | $7,801,715 | $7,808,322 | XML |
| 990 | June 2022 | $7,314,055 | $7,257,817 | $7,877,246 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-0203345).
Questions about NEW MEXICO ASSOCIATION OF COUNTIES
- What is the EIN of NEW MEXICO ASSOCIATION OF COUNTIES?
- The employer identification number (EIN) of NEW MEXICO ASSOCIATION OF COUNTIES is 85-0203345.
- Is NEW MEXICO ASSOCIATION OF COUNTIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1983.
- Are donations to NEW MEXICO ASSOCIATION OF COUNTIES tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NEW MEXICO ASSOCIATION OF COUNTIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NEW MEXICO ASSOCIATION OF COUNTIES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NEW MEXICO ASSOCIATION OF COUNTIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NEW MEXICO ASSOCIATION OF COUNTIES?
- The 990 for the year ended June 30, 2025 names JOY ESPARSEN.
- Who are the officers and directors of NEW MEXICO ASSOCIATION OF COUNTIES?
- The 990 for the year ended June 30, 2025 lists 44 people; 9 received compensation from the organization, the highest $201,743 (GRACE PHILLIPS, RISK MGMT. D).
- How much revenue does NEW MEXICO ASSOCIATION OF COUNTIES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $9,102,040, expenses of $8,631,230 and total assets of $8,721,844 at year end.
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- PRESBYTERIAN MEDICAL SERVICES EIN 85-0206810 · last filed 990 for 2025
- DEL NORTE CREDIT UNION EIN 85-0124035 · last filed 990 for 2024
- CREDIT UNIONS IN THE STATE OF NEW MEXICO EIN 85-6010733 · last filed 990 for 2024
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- SANTA FE INSTITUTE EIN 85-0325494 · last filed 990 for 2024
- THE SANTA FE OPERA EIN 85-0131810 · last filed 990 for 2025