Civic Intelligence

First Step Center

990 • Fiscal year 2013 • EIN 41-2094639

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 13, 2014

390 Calle DE AlegraLas Cruces, NM 88005

(575) 556-8200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.67x

Higher debt load relative to assets than 84% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

53rd percentile

3.5%

Higher net margin than 53% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

90th percentile

39%

Faster asset growth than 90% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$618,214

Up $174,644 (+39%) from 2012

Net Assets

Up

$202,184

Up $174,614 (+633%) from 2012

Liabilities

Up

$416,030

Up $30 (+0.0%) from 2012

Revenue

$4,984,521

No earlier filing loaded for comparison.

Expenses

Up

$4,809,907

Up $124,091 (+2.6%) from 2012

Net Income

$174,614

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2010: $603,633Liabilities 2010: $416,000Net Assets 2010: $187,6332010Assets 2011: $579,579Liabilities 2011: $416,000Net Assets 2011: $163,5792011Assets 2012: $443,570Liabilities 2012: $416,000Net Assets 2012: $27,5702012Assets 2013: $618,214Liabilities 2013: $416,030Net Assets 2013: $202,1842013Assets 2014: $821,009Liabilities 2014: $416,030Net Assets 2014: $404,9792014Assets 2015: $730,380Liabilities 2015: $30Net Assets 2015: $730,3502015Assets 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$618,214
Liabilities$416,030
Net Assets$202,184

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $5,728,8082010Expenses 2011: $5,514,7112011Expenses 2012: $4,685,8162012Revenue 2013: $4,984,521Expenses 2013: $4,809,907Net Income 2013: $174,6142013Revenue 2014: $3,951,604Expenses 2014: $3,748,809Net Income 2014: $202,7952014Revenue 2015: $3,705,389Expenses 2015: $3,380,017Net Income 2015: $325,3722015

Highlighted filing

2013

Revenue$4,984,521
Expenses$4,809,907
Net Income$174,614
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.1
Gross Receipts
$4,986,848
Mission and Program Overview

Mission

Women and children health clinic

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$337,472$582,574▲ $245,102
Land, Buildings, and Equipment, Net$34,518$29,634▼ $4,884
Prepaid Expenses and Deferred Charges$1,896$4,472▲ $2,576
Savings and Temporary Cash Investments$69,683$1,534▼ $68,149
Total Assets$443,570$618,214▲ $174,644
Other Assets Total$1--
Liabilities
Other Liabilities$416,000$416,030▲ $30
Total Liabilities$416,000$416,030▲ $30
Net Assets / Fund Balance
Unrestricted Net Assets$27,570$202,184▲ $174,614
Total Net Assets Fund Balance$27,570$202,184▲ $174,614
Total Liabilities and Net Assets / Fund Balance$443,570$618,214▲ $174,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,331$181,727$208,058
Equipment$3,303$2,093$5,396
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,329,899
Program Service Revenue
$3,652,540
Investment Income
$62
Other Revenue
$2,020
All Other Contributions
$1,209,506
Change in Net Assets
$174,614

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,984,521
Revenue Not Reported on Form 990
$269,445
Total Revenue per Audited Statements
$5,253,966
Total Revenue per Form 990
$4,984,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,809,907
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$3,246,416$436,671-$3,683,087
Insurance$388,096$13,762-$401,858
Occupancy$70,191$74,121-$144,312
Office Expenses$22,057$71,055-$93,112
Fees for Services Management$12,394$70,235-$82,629
All Other Expenses$30,391$17,086-$47,477
Information Technology$8,830$8,830-$17,660
Other Expenses$15,788--$15,788
Depreciation Depletion$13,610$787-$14,397
Advertising-$11,635-$11,635
Travel-$1,015-$1,015
Interest-$45-$45
Total Functional Expenses$4,104,665$705,242$0$4,809,907

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,588,335
Expenses per Audited Statements$4,809,907
Total Expenses per Form 990$4,809,907
Expenses Not Reported on Form 990$778,428
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Peggy SwovelandDirectorContr Serv - Sch ONo-
Phillip RiveraDirectorContr Serv - Sch ONo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable-a/r Purchase$416,000
Due to March of Dimes$30
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

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 2013. Las cruces physician services, llc is affiliated with memorial medical center.

Form 990, Page 6, Part VI, Line 11B

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 2013 board treasurer then met with the accountants to provide the board's input for finalization of the return by the due date.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

EIN
41-2094639
Phone
5755568200

Signing Officer

Name
James Sorenson
Title
Chairperson
Phone
5755568200
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Sorenson
Formed
2003
Legal Domicile
Nm
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Preparer
Debbie a Gray CPA
Phone
5755237444
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Women & childrens health clinic.

Form 990, Part IX, Line 11G

Leased employees 1,249,311 416,437 0 contract medical services 1,997,105 0 0 am document services/prof 0 20,234 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Change in accts receiv. -165,555

Schedule D, Page 4, Part XII, Line 2D

Accounts payable 344,675 depreciation 1,638 prepaids -2,885

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IRS990/PYProgramServiceRevenueAmt03680719
IRS990/PYRevenuesLessExpensesAmt0-136012
IRS990/PYTotalExpensesAmt04685816
IRS990/PYTotalRevenueAmt04549804
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0174614
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt069683
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01534
IRS990ScheduleA/HospitalInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0435000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0435000
IRS990ScheduleD/EquipmentGrp/BookValueAmt03303
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02093
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05396
IRS990ScheduleD/ExpensesNotReportedAmt0778428
IRS990ScheduleD/ExpensesSubtotalAmt04809907
IRS990ScheduleD/OtherExpensesIncludedAmt0343428
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026331
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0181727
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0208058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0416000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE-A/R PURCHASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO MARCH OF DIMES
IRS990ScheduleD/OtherRevenueAmt0-165555
IRS990ScheduleD/RevenueNotReportedAmt0269445
IRS990ScheduleD/RevenueSubtotalAmt04984521
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN ACCTS RECEIV. -165,555
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE 344,675 DEPRECIATION 1,638 PREPAIDS -2,885
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029634
IRS990ScheduleD/TotalExpensesPerForm990Amt04809907
IRS990ScheduleD/TotalLiabilityAmt0416030
IRS990ScheduleD/TotalRevenuePerForm990Amt04984521
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05253966
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05588335
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0PHILLIP RIVERA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1PEGGY SWOVELAND
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTR SERV - SCH O
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONTR SERV - SCH O
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PHILLIP RIVERA IS THE PRESIDENT OF LAS CRUCES PHYSICIAN SERVICES, LLC. THE ORGANIZATION HAS AN ARMS LENGTH "PRACTICE MANAGEMENT AGREEMENT" WITH LAS CRUCES PHYSICIAN SERVICES, LLC, WHICH IS AFFILIATED WITH MEMORIAL MEDICAL CENTER. THE AMOUNT OF THE TRANSACTION CORRESPONDS TO THE MANAGEMENT FEE PAID BY THE ORGANIZATION IN 2013. NO AMOUNT WAS PAID BY THE ORGANIZATION TO PHILLIP RIVERA. PEGGY SWOVELAND IS A MEMBER OF THE BOARD OF TRUSTEES FOR MEMORIAL MEDICAL CENTER. THE ORGANIZATION HAS AN ARMS LENGTH "PRACTICE MANAGEMENT AGREEMENT" WITH LAS CRUCES PHYSICIAN SERVICES, LLC, WHICH IS AFFILIATED WITH MEMORIAL MEDICAL CENTER. THE AMOUNT OF THE TRANSACTION CORRESPONDS TO THE MANAGEMENT FEE PAID BY THE ORGANIZATION IN 2013. NO AMOUNT WAS PAID BY THE ORGANIZATION TO PEGGY SWOVELAND.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WOMEN & CHILDRENS HEALTH CLINIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING 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 2013. LAS CRUCES PHYSICIAN SERVICES, LLC IS AFFILIATED WITH MEMORIAL MEDICAL CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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 2013 BOARD TREASURER THEN MET WITH THE ACCOUNTANTS TO PROVIDE THE BOARD'S INPUT FOR FINALIZATION OF THE RETURN BY THE DUE DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WOULD CONSIDER MAKING ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEASED EMPLOYEES 1,249,311 416,437 0 CONTRACT MEDICAL SERVICES 1,997,105 0 0 AM DOCUMENT SERVICES/PROF 0 20,234 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NM
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0618214
IRS990/TotalAssetsGrp/BOYAmt0443570
IRS990/TotalAssetsGrp/EOYAmt0618214
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01329899
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0705242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04104665
IRS990/TotalFunctionalExpensesGrp/TotalAmt04809907
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0416000
IRS990/TotalLiabilitiesEOYAmt0416030
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IRS990/TotalLiabilitiesGrp/EOYAmt0416030
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0202184
IRS990/TotalOtherProgSrvcExpenseAmt012252
IRS990/TotalProgramServiceExpensesAmt04104665
IRS990/TotalProgramServiceRevenueAmt03652540
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03654622
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04984521
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0443570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0618214
IRS990/TravelGrp/ManagementAndGeneralAmt01015
IRS990/TravelGrp/TotalAmt01015
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt027570
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0202184
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1010032 SAN SAVINO CT

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