First Step Center

“During 2007 the organization entered into a "practice management agreement" with las cruces physician services, llc to manage the business affairs of the organization for a fee. The agreement continued in effect throughout 2015. Las cruces physician services, llc is affiliated with memorial medical center.”

“The board of directors delegated responsibility for reviewing form 990 to the executive committee. The executive committee met to carefully review the draft form prepared by the accountants, the applicable schedules and the related irs instructions. The 2015 board treasurer then met with the accountants to provide the board's input for finalization of the return by the due date.”

“The organization's conflict of interest policy is outlined in its "statement of ethical principles". The statement requires that all officers, directors, employees and independent contractors must avoid activities which are in conflict, or give the appearance of being in conflict, with these principles. The written statement is provided for review and signature by all officers, directors, employees and independent contractors annually. A request for an exception must be addressed to the board chair and written approval must be obtained before engaging in any conduct which would violate these ethical principles. The board may elect to waive a conflict of interest, providing that the conflicting interest is disclosed in advance and the effected individual abstains from participating in the approval process. A violation of these principles may result in disciplinary action, including discharge without warning.”

“The organization would consider making its governing documents, policies and financial statements available to the public upon request.”

“Women & childrens health clinic.”

“Leased employees 735,741 245,247 0 contract medical services 1,458,896 0 0 professional fees 0 139,631 0”

“Book / tax depreciation difference -1 total -1”