New Mexico Acequia Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROTECT NEW MEXICO'S WATER AND ACEQUIAS, GROW HEALTHY FOOD FOR LOCAL FAMILIES AND COMMUNITIES, AND TO HONOR NEW MEXICO'S CULTURAL HERITAGE.
- Income
- $1.5 million
- Spending
- $2.1 million
- Spent on programs
- 90%
- Reserves
- 7.8 months of spending
- Largest source of income
- government grants, 87%
- Employees
- 24
- Volunteers
- 20
- Highest pay
- $111,429, exec directo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 74 out of 100. Higher than 43% of charities in its peer group (environment, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 7.8 months of spending.
Debt
16 of 20It owes 16% of what it owns.
Living within its means
0 of 15Spending exceeded income by 46% of income.
Income trend
15 of 15Income rose 9% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 60% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $1.1 million spent. ACEQUIA GOVERNANCE - IN 2024, THE NEW MEXICO ACEQUIA ASSOCIATION (NMAA) SHARPENED FOCUS ON OUR MISSION AS WE FACE CONTINUING CLIMATE DISASTERS ALONGSIDE SOCIAL AND ECONOMIC PRESSURES. THE YEAR 2024 WAS A YEAR OF HOLDING STEADY AND SOLIDIFYING EXISTING SYSTEMS AND PROGRAMS SO THAT 2025 CAN BE A YEAR OF GROWTH AND STRATEGIC VISIONING. WE CONTINUED TO COLLABORATE DEEPLY WITH REGIONAL AND LOCAL ACEQUIA ASSOCIATIONS SO THAT THEY GUIDE THE ORGANIZATION TO MOST EFFECTIVELY ADDRESS THE PRESSING ISSUES FACING OUR COMMUNITIES AS WE GROW OUR MOVEMENT. (CONTINUED SCHEDULE O)
- $720,960 spent. OUTREACH AND EDUCATION - OUTREACH AND EDUCATION CONSISTS OF FARMER AND RANCHER OUTREACH, LOS SEMBRADORES FARMER TRAINING PROGRAM AND YOUTH EDUCATION. THE GOAL OF THE FARMER RANCHER OUTREACH IS TO SUPPORT ACEQUIA PARCIANTES TO OWN SUCCESSFUL OPERATIONS AND ADVANCE EQUITY IN OUR COMMUNITIES ACCESS AND PARTICIPATION IN USDA PROGRAMS. IN 2023, THE AREAS OF CONTINUED FOCUS WERE ON DISASTER RECOVERY AND CLIMATE RESILIENCY. THE LOS SEMBRADORES FARMER TRAINING PROGRAM OFFERS YOUNG PEOPLE IN NORTHERN NM THE OPPORTUNITY TO STAY ROOTED IN COMMUNITY AND BE GOOD STEWARDS OF LAND, WATER, AND FOOD TRADITIONS. YOUTH EDUCATION HELPS NEW MEXICO YOUTH DEEPEN THEIR UNDERSTANDING OF NEW MEXICO'S UNIQUE ACEQUIAS SYSTEMS. (CONTINUED SCHEDULE O)
- $104,255 spent. POLICY ADVOCACY AND EDUCATION - THE PURPOSE OF NMAA'S POLICY ADVOCACY WORK IS TO ENGAGE GRASSROOTS LEADERS IN POLICY ANALYSIS, TO CONDUCT RESEARCH ON POLICY CHALLENGES FACING ACEQUIAS, AND TO DEVELOP POLICY RECOMMENDATIONS. (CONTINUED SCHEDULE O)
- CONTINUED PAGE 2, PART III, LINE 4A NMAA ADDED THREE NEW STAFF, EXPANDING OUR CAPACITY AND REDOUBLING OUR EFFORTS OF ORGANIZING, OUTREACH AND COMMUNICATIONS, WHILE ALSO BOLSTERING OUR POLICY AND COMMUNITY PLANNING EFFORTS. WE ALSO CONTINUED TO INTEGRATE CELEBRATION, ORIGINAL MUSIC AND TEATRO IN OUR COMMUNITY WORK. ORGANIZATIONAL HIGHLIGHTS --INFRASTRUCTURE PLANNING AND DISASTER RECOVERY: THE NMAA BUILT GREATER CAPACITY TO RESPOND TO THE INCREASING DEMAND FOR ACEQUIA INFRASTRUCTURE IMPROVEMENTS STATEWIDE AND CONTINUED TO BUILD OUT OUR DISASTER RECOVERY ASSISTANCE PROGRAM. NMAA CONTINUED TO ASSIST DOZENS OF ACEQUIA PER YEAR WITH INFRASTRUCTURE PLANNING AS WELL AS STATE AND FEDERAL FUNDING REQUESTS. IN TERMS OF DISASTER RECOVERY, NMAA ASSISTED OVER 100 ACEQUIAS THAT WERE DESTROYED OR NEGATIVELY IMPACTED BY THE HERMIT'S PEAK CALF CANYON FIRE, BLACK FIRE, RIO CHAMA FLOODING, AND THE SOUTH FORK AND SALT FIRE DISASTERS. THIS INCLUDED DEVELOPING COLLABORATIVE RELATIONSHIPS WITH FEDERAL AND STATE AGENCIES, PROVIDING DETAILED AND HIGHLY SPECIALIZED TECHNICAL ASSISTANCE TO ACEQUIAS, AND PROBLEM-SOLVING WITH ACEQUIAS AND AGENCY PARTNERS TO NAVIGATE THE VARIOUS DISASTER ASSISTANCE PROGRAMS. THIS ALSO INCLUDED ADVOCACY FOR ACEQUIAS IN THE VARIOUS ADMINISTRATIVE PROCESSES TO FACILITATE EFFECTIVE DISASTER RECOVERY SUPPORT AND FOR ENSURING THAT STATE COST SHARE FUNDS WERE IN PLACE TO LEVERAGE FEDERAL DISASTER PROGRAMS. --COMMUNITY EDUCATION AND TECHNICAL ASSISTANCE: THE NMAA CONTINUED TO PROVIDE VITAL SERVICES TO THE ACEQUIA COMMUNITY IN THE AREAS OF ACEQUIA GOVERNANCE, WATER RIGHTS, AND ACCESSIBILITY OF USDA PROGRAMS FOR ACEQUIAS AND FARM/RANCH IMPROVEMENTS. NMAA ASSISTED 279 ACEQUIAS WITH GOVERNANCE AS WELL AS DOZENS OF ACEQUIAS, FARMERS, AND RANCHERS WITH STATE AND FEDERAL AGRICULTURE PROGRAMS. NMAA ALSO HELD NUMEROUS COMMUNITY-BASED MEETINGS AND WORKSHOPS WITH HUNDREDS OF PARTICIPANTS. NMAA ADDED ADDITIONAL PROGRAMMATIC CAPACITY IN 2024 FOR THE ACEQUIA GOVERNANCE PROJECT AND THE FARMER/RANCHER OUTREACH PROJECT. --YOUTH EDUCATION: NMAA GREW OUR PROGRAMMING IN 2024 AIMED AT STRENGTHENING THE NEXT GENERATION OF ACEQUIA LEADERS. OUR PROGRAMS FOCUSED ON CLASSROOM AND COMMUNITY PRESENTATIONS, YOUTH LEADERSHIP DEVELOPMENT THROUGH OUR ACEQUIA CULTURE YOUTH LEADERSHIP INSTITUTE (YLI), AND OUR SEMBRANDO SEMILLAS PROGRAM. WE LAUNCHED OUR FIRST YOUTH CONSERVATION CORPS (YCC) COHORT THAT FOCUSED ON ACEQUIA DISASTER RECOVERY IN MORA. OUR PROGRAMMING REACHED HUNDREDS OF YOUTH STATEWIDE THROUGHOUT THE DURATION OF THE YEAR. --CULTURAL EVENTS: AN IMPORTANT ASPECT OF NMAA'S MISSION IS TO HONOR AND CELEBRATE THE CULTURAL HERITAGE OF ACEQUIAS. IN 2024, NMAA CONVENED THE ANNUAL CONGRESO DE LAS ACEQUIAS FEATURING AN ART CONTEST, CEREMONIAL BLESSING, MUSIC, AND THEATER. ADDITIONALLY, NMAA CONVENED CULTURAL EVENTS SUCH AS OWINGEH TAH/COMMUNITIES AND SEEDS WITH THE NM FOOD AND SEED SOVEREIGNTY ALLIANCE AND A WATER BLESSING FOR THE FEAST OF SAN ISIDRO WITH THE CHIMAY CULTURAL MUSEUM. --POLICY. NMAA PLAYED A KEY ROLE IN DEVELOPING RECOMMENDATIONS FOR THE NM ENVIRONMENT DEPARTMENT (NMED) SURFACE WATER PERMITTING PROGRAM, GAVE INPUT ON THE THE INTERSTATE STREAM COMMISSION (ISC) REGIONAL WATER PLANNING PROCESS, GAVE PRESENTATIONS TO LEGISLATIVE INTERIM COMMITTEES AND WORKED CLOSELY WITH AGENCY PARTNERS AND POLICYMAKERS THROUGH THE YEAR TO ADDRESS WATER QUALITY, WATER RIGHTS, AND ACEQUIAS. --ACEQUIA GOVERNANCE PROJECT. THE PURPOSE OF THE ACEQUIA GOVERNANCE PROJECT IS TO PROTECT THE WATER RIGHTS AND AGRICULTURAL LANDS OF ACEQUIA COMMUNITIES BY STRENGTHENING THE CAPACITY OF ACEQUIAS AND COMMUNITY DITCHES TO PROTECT HISTORIC ACEQUIA WATER RIGHTS AND TO MANAGE WATER FOR THE BENEFIT OF THEIR RESPECTIVE COMMUNITIES. THIS PROJECT UTILIZES A CULTURALLY APPROPRIATE APPROACH TO COMMUNITY EDUCATION. THIS INCLUDES ONE-ON-ONE TECHNICAL ASSISTANCE AND COMMUNITY-BASED WORKSHOPS, IN ADDITION TO CREATING EDUCATIONAL MATERIALS UPDATED PERIODICALLY BASED ON LESSONS LEARNED IN THE FIELD. OVER THE COURSE OF THE YEAR THE NMAA TEAM ASSISTED 279 ACEQUIAS AND COMMUNITY DITCHES IN 19 COUNTIES WITH A WIDE RANGE OF NEEDS RELATED TO ACEQUIA GOVERNANCE. THESE INCLUDED WATER RIGHTS, LEGAL COMPLIANCE, FINANCIAL COMPLIANCE, EASEMENTS, INFRASTRUCTURE FUNDING, BYLAWS AND OTHER MATTERS. IN 2024 WE INCREASED OUR ASSISTANCE TO ACEQUIAS WITH COMPLICATED CASES INCLUDING PLANNING AND ZONING ISSUES, MINE PERMITTING, AND HISTORIC PRESERVATION ISSUES. THESE SERVICES RESULTED IN IMPROVED WATER MANAGEMENT, CONFLICT RESOLUTION, PROTECTION OF WATER RIGHTS AND FARMLAND, AND STRONGER COMMUNITY-BASED WATER GOVERNANCE. --WATER TRANSFERS: NMAA CONTINUES TO WORK WITH ACEQUIAS ON PROTECTING LOCAL WATER AS A COMMUNITY RESOURCE BY ASSISTING ACEQUIAS IN THE REGULATION OF WATER TRANSFERS. IN 2024, NMAA PROVIDED TECHNICAL ASSISTANCE TO THREE ACEQUIAS IN IMPLEMENTING STATE LAWS AND THEIR BYLAWS TO RENDER DECISIONS ON WATER TRANSFER APPLICATIONS. THE NMAA TEAM ALSO PROVIDED ASSISTANCE TO SIX ACEQUIAS ON VARIOUS ASPECTS OF THE WATER TRANSFER PROCESS. ASSISTANCE TO ACEQUIAS ON WATER TRANSFERS IS AN INTENSIVE PROCESS THAT INCLUDES RESEARCH, COMPLIANCE WITH STATE LAWS SUCH AS THE OPEN MEETINGS ACT, AND ASSISTANCE WITH ANALYSIS AND WRITING OF A DECISION BY THE ACEQUIA ON THE WATER TRANSFER APPLICATION. --WATER TRANSFER TRACKER: NMAA CONTINUED TO PROVIDE A TRACKING TOOL TO MONITOR WATER TRANSFERS STATEWIDE. THIS INVOLVES DOWNLOADING DATA ON ALL WATER TRANSFER AND WATER LEASE APPLICATIONS POSTED ON THE OSE WEBSITE AND ORGANIZING THE DATA INTO A SEARCHABLE LIST OF APPLICATIONS. THE LIST CAN BE USED AS A TOOL TO MONITOR TRENDS STATEWIDE OR REGIONALLY REGARDING WATER TRANSFERS AND WATER LEASES. NMAA ALSO STARTED PROVIDING WRITTEN NARRATIVE SUMMARY REPORTS FOR EACH MONTH, IDENTIFYING TRENDS IN WATER USE AND OSE APPLICATION PROCESSES. EACH MONTH, THE NMAA TEAM USES THE DATA TO CREATE AN EASY-TO-READ CHART THAT CAN BE USED FOR NOTIFYING COMMUNITIES THAT ARE POTENTIALLY IMPACTED AND TO CONDUCT ANALYSIS, AL
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2002.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
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