Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 3,585 | 16,465 | 20,050 | |||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 211,596 | 133,333 | 344,929 | |||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 215,181 | 149,798 | 364,979 | |||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 364,979 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 215,181 | 149,798 | 364,979 | |||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 704 | 606 | 1,310 | |||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 704 | 606 | 1,310 | |||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 215,885 | 150,404 | 366,289 | |||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | NMASC IS AN ORGANIZATION FOR STUDENT LEADERS THAT ENCOURAGES THE PRACTICE OF THE DEMOCRATIC PROCESS, CITIZENSHIP, AND SERVICE WHILE FOSTERING AN EXCHANGE OF IDEAS AND PROBLEM SOLVING STRATEGIES FOR NEW MEXICO'S SCHOOLS. THE VISION OF NMASC IS TO CREATE THE LEADERS OF TOMORROW, TODAY, ALL IN THE SPIRIT OF SERVING, GUIDING, AND LEADING. |
| FORM 990, PAGE 1, PART I, LINE 6 | AT NMASC EVENTS BOARD MEMBERS DO THE MAJORITY OF THE BACK WORK, AND LEAD AND DIRECT THE EVENTS SUCCESS. SCHOOL STUDENT COUNCIL ADVISORS ACCOMPANY THEIR STUDENT LEADERS TO NMASC EVENTS; THEY MIGHT LEAD WORKSHOPS, ASSIST WITH SET-UP TAKE-DOWN OF EVENTS; PARTICIPATE IN LARGE GROUP ACTIVITIES; AND CHAPERONE BOTH LIVE AND VIRTUAL EVENTS. |
| FORM 990, PAGE 2, PART III, LINE 4A | NMASC STATE LEADERSHIP CONFERENCE: NMASC'S 70TH ANNUAL CONFERENCE - LEADERSHIP TRUE - WAS HOSTED AT ELDORADO HS. IT FEATURED STUDENT AND ADULT-LED TRAINING WORKSHOPS; OUTSTANDING NATIONAL MOTIVATIONAL SPEAKER SCOTT BACKOVICH AND LOCAL MOTIVATIONAL SPEAKERS THOSE BOOMWHACKER GUYS; AN ACHIEVEMENT SHOWCASE; PRACTICING DEMOCRACY VIA STUDENT ELECTIONS; BUILDING CAMARADERIE WITH SCHOOLS IN THEIR GEOGRAPHICAL REGIONS AS WELL AS FROM AROUND THE STATE; PEER TO PEER LEARNING; AND AWARDS AND RECOGNITION SPECIAL ADULT RECOGNITIONS WENT TO THE HIGH SCHOOL ADVISOR OF THE YEAR; ADMINISTRATOR OF THE YEAR; LIFETIME MEMBER AWARDS TO THREE OUTSTANDING INDIVIDUALS; AND TWO FRIENDS OF NMASC AWARDS. THE HOST SCHOOL WELCOMED OVER 1,300 STUDENT LEADERS AND ADVISORS STATE-WIDE (A GROWTH OF ABOUT 500 IN THE LAST FIVE YEARS). |
| FORM 990, PAGE 2, PART III, LINE 4C | REGION 6 VISION LEADERS CONFERENCE 2020: NMASC HOSTED THIS FOURTH-YEAR INTER-STATE LEADERSHIP/STUDENT NETWORKING OPPORTUNITY FOR REGION 6 STATES - ARIZONA, ARKANSAS, COLORADO, KANSAS, MISSOURI NEW MEXICO AND OKLAHOMA, JUNE 15-17, 2020 AS A VIRTUAL CONFERENCE. NMASC AND HOST SCHOOL STUDENT COUNCIL CENTENNIAL HS IN LAS CRUCES HAD DEVOTED 18 MONTHS TO PLANNING AN AMAZING SPICE UP YOUR LEADERSHIP IN-PERSON EVENT THAT WAS CONVERTED TO A "CONFERENCE" FEEL VIRTUAL EVENT IN NINE WEEKS. WE HAD FUN FRUSTRATION WITH THE CONVERSION, AND THE END PRODUCT WAS AMAZING PLUSES FOR THE VIRTUAL EVENT: STUDENT LEADERS AND ADVISORS FROM TWENTY STATES WERE IN ATTENDANCE. THE LARGEST NUMBER OF PARTICIPATING STATES FOR THE 2020 VISION CONFERENCE; WITH A TOTAL REGISTRATION OF ABOUT 750; WITH OVER 300 FROM NEW MEXICO ATTENDING THIS STUDENT-LED CONFERENCE |
| FORM 990, PAGE 2, PART III, LINE 4D | NMASC SUMMER LEADERSHIP WORKSHOP: CANCELLED DUE TO COVID 19 EXPLANATION OF EXPENSE: HOPEFUL THAT WE WOULD HAVE OUR SUMMER LEADERSHIP WORKSHOP IN JUNE 2020, IN EARLY MARCH NMASC PURCHASED SUPPLIES FOR THE EVENT. THESE SUPPLIES ARE NON-PERISHABLE AND WILL BE USED EITHER IN 2021 OR 2022 PENDING THE RESUMPTION OF IN-PERSON EVENTS. 501C3 STATUS: FEBRUARY 20, 2020 NMASC WAS NOTIFIED BY THE IRS THAT THEY DETERMINED WE ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE INTERNAL REVENUE CODE (IRC) SECTION 501 C (3), AND THAT WE ARE QUALIFIED TO RECEIVE TAX DEDUCTIBLE BEQUESTS, DEVICES, TRANSFERS OR GIFTS UNDER SECTION 2055, 2106, OR 2522. OUR EFFECTIVE DATE OF EXEMPTION IS: MAY 15, 2012. NATIONAL STUDENT COUNCIL CONFERENCE: JULY 2020 NMASC DID NOT HAVE INTEREST FROM STUDENTS AND ADVISORS TO ATTEND THE NATIONAL STUDENT COUNCIL VIRTUAL CONFERENCE. OTHER WORKSHOPS, SOCIALS AND EVENTS: -- NMASC HAS EXPERIENCED A GROWTH OF 30-MEMBER SCHOOLS IN THE LAST FIVE YEARS -- ATTENDANCE AT NMASC EVENTS OVER THE LAST FIVE YEARS HAS SHOWN INCREASE - WITH THE EXCEPTION OF EVENTS LOST IN THE SPRING AND SUMMER DUE TO COVID 19. --NMASC AND SCHOOL ADVISORS HELP THOUSANDS OF NM STUDENTS BECOME BETTER LEADERS THROUGH A VARIETY OF LEADERSHIP TRAININGS AND PROGRAMS CONSTITUTION REVISION: THE NMASC CONSTITUTION WAS AMENDED IN OCTOBER 2019, AND OUR BY-LAWS WERE AMENDED MARCH 2020. |
| FORM 990, PAGE 6, PART VI, LINE 4 | THE NMASC CONSTITUTION AND BY-LAWS WERE AMENDED, EFFECTIVE OCTOBER 2019 AND MARCH 2020, RESPECTIVELY, TO ALIGN WITH 501(C)3 INTERNAL REVENUE CODE REQUIREMENTS. IN ADDITION, OTHER CHANGES ADOPTED FOR THE BY-LAWS INCLUDED AMENDING AND CLARIFYING ELIGIBILITY REQUIREMENTS FOR SEVERAL EXECUTIVE BOARD POSITIONS, AND TO ADD A SOCIAL MEDIA CONSULTANT AND REGION 6 REPRESENTATIVE POSITIONS. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERSHIP IS OPEN TO ALL ELIGIBLE NEW MEXICO SCHOOLS PROVIDED THEY HAVE PAID THEIR CURRENT SCHOOL YEAR DUES AND THEY SPONSOR A LOCAL STUDENT COUNCIL ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH MEMBER SCHOOL PRESENT AT THE STATE CONFERENCE IS ENTITLED TO ONE VOTING DELEGATE FOR STUDENT OFFICERS TO THE EXECUTIVE BOARD. VOTING IS DONE BY BALLOT, WITH A MAJORITY OF VOTES CAST BEING NECESSARY TO ELECT. STUDENT OFFICERS SERVE ONE YEAR. EXECUTIVE ADVISOR CANDIDATES FROM MEMBER SCHOOLS WILL BE ELECTED BY THE MEMBER SCHOOL ADVISORS AT THE ANNUAL CONFERENCE. ONE SCHOOL ADVISOR FROM EACH MEMBER SCHOOL PRESENT AT THE STATE CONFERENCE IS ENTITLED TO ONE VOTE. A MAJORITY OF VOTES CAST IS NECESSARY TO ELECT. EXECUTIVE ADVISORS SERVE FOR 3 YEARS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW THE FORM 990 IN DETAIL PRIOR TO ITS FILING. THE FULL BOARD RECEIVES THE RETURN AT THE NEXT SCHEDULED BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE NMASC CONSTITUTION IS AVAILABLE ON THE ORGANIZATION'S WEBSITE (NMASC.ORG) AND UPON REQUEST THE NMASC FORM 1023, FORMS 990 AND GOVERNING DOCUMENTS CAN BE REVIEWED AT 7535 LA MADERA RD NE, ALBUQUERQUE, NM 87109. |
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