Civic Intelligence

Pathways Adult Education & Training Inc.

990 • Fiscal year 2023 • EIN 04-2679573

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 15, 2024

Organization Profilewww.pathwayslynn.org
330 The Lynnway STE 302Lynn, MA 01901

(781) 599-8543

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$232,335

Up $3,856 (+1.7%) from 2022

Net Assets

Down

$77,307

Down $126,626 (-62%) from 2022

Liabilities

Up

$155,028

Up $130,482 (+532%) from 2022

Revenue And Expenses

Revenue

Down

$1,113,746

Down $118,351 (-9.6%) from 2022

Expenses

Up

$1,240,371

Up $47,747 (+4.0%) from 2022

Net Income

Down

-$126,625

Down $166,098 (-421%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $133,451Liabilities 2010: $75,114Net Assets 2010: $58,3372010Assets 2011: $127,686Liabilities 2011: $90,118Net Assets 2011: $37,5682011Assets 2012: $137,738Liabilities 2012: $101,905Net Assets 2012: $35,8332012Assets 2013: $138,709Liabilities 2013: $20,000Net Assets 2013: $118,7092013Assets 2014: $119,352Liabilities 2014: $89,806Net Assets 2014: $29,5462014Assets 2015: $70,429Liabilities 2015: $79,534Net Assets 2015: -$9,1052015Assets 2016: $23,518Liabilities 2016: $102,456Net Assets 2016: -$78,9382016Assets 2017: $70,457Liabilities 2017: $136,200Net Assets 2017: -$65,7432017Assets 2018: $154,381Liabilities 2018: $60,068Net Assets 2018: $94,3132018Assets 2019: $253,343Liabilities 2019: $98,798Net Assets 2019: $154,5452019Assets 2020: $207,193Liabilities 2020: $68,801Net Assets 2020: $138,3922020Assets 2021: $193,217Liabilities 2021: $28,757Net Assets 2021: $164,4602021Assets 2022: $228,479Liabilities 2022: $24,546Net Assets 2022: $203,9332022Assets 2023: $232,335Liabilities 2023: $155,028Net Assets 2023: $77,3072023Assets 2024: $1,339,267Liabilities 2024: $196,540Net Assets 2024: $1,142,7272024

Highlighted filing

2023

Assets$232,335
Liabilities$155,028
Net Assets$77,307
Open 2023 Filing

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,081,1672010Expenses 2011: $816,9262011Expenses 2012: $791,2152012Revenue 2013: $1,049,045Expenses 2013: $966,169Net Income 2013: $82,8762013Revenue 2014: $980,287Expenses 2014: $991,431Net Income 2014: -$11,1442014Revenue 2015: $862,763Expenses 2015: $883,398Net Income 2015: -$20,6352015Revenue 2016: $805,376Expenses 2016: $875,209Net Income 2016: -$69,8332016Revenue 2017: $927,521Expenses 2017: $914,326Net Income 2017: $13,1952017Revenue 2018: $1,039,700Expenses 2018: $879,644Net Income 2018: $160,0562018Revenue 2019: $1,093,402Expenses 2019: $1,033,170Net Income 2019: $60,2322019Revenue 2020: $1,081,902Expenses 2020: $1,098,055Net Income 2020: -$16,1532020Revenue 2021: $1,077,539Expenses 2021: $1,051,471Net Income 2021: $26,0682021Revenue 2022: $1,232,097Expenses 2022: $1,192,624Net Income 2022: $39,4732022Revenue 2023: $1,113,746Expenses 2023: $1,240,371Net Income 2023: -$126,6252023Revenue 2024: $2,215,841Expenses 2024: $1,150,421Net Income 2024: $1,065,4202024

Highlighted filing

2023

Revenue$1,113,746
Expenses$1,240,371
Net Income-$126,625
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,113,746
Mission and Program Overview

Mission

To address the educational needs of

To provide a supportive educational environment for adult learners from the greater Lynn area, provide opportunities for non-native English speakers to learn English and improve their English language arts and math skill

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$171,151$45,835▼ $125,316
Pledges and Grants Receivable$3,190$42,375▲ $39,185
Land, Buildings, and Equipment, Net$54,138$30,935▼ $23,203
Total Assets$228,479$232,335▲ $3,856
Other Assets Total-$113,190-
Liabilities
Accounts Payable and Accrued Expenses$19,928$150,409▲ $130,481
Other Liabilities$4,618$4,619▲ $1
Total Liabilities$24,546$155,028▲ $130,482
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$203,933$77,307▼ $126,626
Total Net Assets Fund Balance$203,933$77,307▼ $126,626
Total Liabilities and Net Assets / Fund Balance$228,479$232,335▲ $3,856

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,935$131,485$162,420
Other Assets Org$113,190--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joshua ShephardExecutive DirectorFT$63,692$63,692

Board Members and Trustees

NameTitle
Joseph PhillipsPresident
Marjie CrosbyVice President
Andrea TishBoard Member
John HowardBoard Member
Kat LawlorBoard Member
Thelma RileyBoard Member
Gina FreySecretary
Bawa WavezwaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,098,280
Program Service Revenue
$15,466
Investment Income
$0
Other Revenue
$0
All Other Contributions
$159,721
Change in Net Assets
$-126,625

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,113,746
Total Revenue per Audited Statements
$1,113,746
Total Revenue per Form 990
$1,113,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$927,788
Other Expenses$312,583
Total Fundraising Expense$201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$679,818$59,651-$739,469
Payroll Taxes$80,139$11,240-$91,379
Occupancy$86,124--$86,124
All Other Expenses$66,811--$66,811
Current Officers, Directors, Trustees, and Key Employees$44,821$18,871-$63,692
Other Employee Benefits$29,664$3,584-$33,248
Depreciation Depletion$22,043$1,160-$23,203
Fees for Services Accounting$18,989--$18,989
Office Expenses$10,243$670$201$11,114
Other Expenses$693$4,068-$4,068
Insurance$3,715--$3,715
Total Functional Expenses$1,139,813$100,357$201$1,240,371

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,240,371
Total Expenses per Audited Statements$1,240,371
Total Expenses per Form 990$1,240,371
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$4,619
Other Lia-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Line 11B

“The completed form 990 is reviewed by the executive director and business manager before being presented to and approved by the board.”

Form 990, Part VI, Line 12C

“The Board of Directors are asked to complete and re renew the organizations conflict of interest policy on an annual basis.”

Form 990, Part VI, Line 19

“The Organizations governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Form 990, Part VI, Line 15A

“The executive directors salary upon hire was determined by the personnel committe with the assistance of a consultant from the massachusetts department of elementary and secondary education.”

Filing and Contact Details

Filer

Filer Name
Pathways Adult Education & Training Inc
EIN
04-2679573
In Care Of
% Joshua Shepherd
Phone
7815998543
Address
330 The Lynnway STE 302, Lynn, MA 01901

Signing Officer

Name
Joshua Shepherd
Title
President
Phone
7815998543
Signed
2024-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Shepherd
Formed
1979
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
50
Volunteers
41

Preparer

Firm
Jackman Professional Accounting Inc
Address
11 Fairmount Ave Suite 104-106, Hyde Park, MA 02136
Preparer
Barry K Jackman
Phone
6179109196
Supplemental Narrative

Financial Statement Notes

X 2

“The Organization has adopted the application of the provisions of FASB ASC 740-10 Formerly FASB Interpretation No 48, Accounting for uncertainty in Income Taxes. The primary tax positios made by the organization are the existence/non-existence of unrelated Business Income taxand organizations status as an exempt organization under Section 501 c 3 of the Internal Revenue Code. The Organization currently evaluated all tax positions, and makes determination regarding the likehodd of those positions being under review. For the years presented, and as a result of adoption, the organizatin has not recognized any tax benefits or loss contingencies for uncertain tax positions based on its evaluations. The Organizations forms 990, Return of Organization exempts from Income Tax, for the year ending August 2022, 2021, 2020, 2019 and 2018 are subject to examination by the IRS, generall for 3 years after they were filed.”

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IRS990/Desc0Pathways has served over 15,000 students over 3,000 have attained a high school equivalency degree through studying at our center. What began as a few students meeting in one classroom with a tutor has grown and expanded to a vibrant learning community with 400 students, 21 staff, around 50 Volunteers, and an active Board of Directors.
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01009046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05586543
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt030654
IRS990ScheduleA/OtherIncome170Grp/TotalAmt063989
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt09750
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportTotal170Amt05586543
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05569930
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131485
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162420
IRS990ScheduleD/ExpensesSubtotalAmt01240371
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0113190
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Right to Use Asset
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Other Lia
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01113746
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has adopted the application of the provisions of FASB ASC 740-10 Formerly FASB Interpretation No 48, Accounting for uncertainty in Income Taxes. The primary tax positios made by the organization are the existence/non-existence of unrelated Business Income taxand organizations status as an exempt organization under Section 501 c 3 of the Internal Revenue Code. The Organization currently evaluated all tax positions, and makes determination regarding the likehodd of those positions being under review. For the years presented, and as a result of adoption, the organizatin has not recognized any tax benefits or loss contingencies for uncertain tax positions based on its evaluations. The Organizations forms 990, Return of Organization exempts from Income Tax, for the year ending August 2022, 2021, 2020, 2019 and 2018 are subject to examination by the IRS, generall for 3 years after they were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The completed form 990 is reviewed by the executive director and business manager before being presented to and approved by the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors are asked to complete and re renew the organizations conflict of interest policy on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations governing documents, conflict of interest policy and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The executive directors salary upon hire was determined by the personnel committe with the assistance of a consultant from the massachusetts department of elementary and secondary education.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0228479
IRS990/TotalAssetsGrp/EOYAmt0232335
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01098280
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0201
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01139813
IRS990/TotalFunctionalExpensesGrp/TotalAmt01240371
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt0155028
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IRS990/TotalProgramServiceRevenueAmt015466

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$232,335
Liabilities
$155,028
Net assets
$77,307
Revenue
$1,113,746
Expenses
$1,240,371
Net income
-$126,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.20$1.14$2.22$1.15$1.07
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.16$0.08$1.11$1.24$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.02$0.20$1.23$1.19$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.03$0.16$1.08$1.05$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.07$0.14$1.08$1.10$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.10$0.15$1.09$1.03$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.06$0.09$1.04$0.88$0.16
2017Summary only. Only limited summary data is available for this year.$0.07$0.14$0.07$0.93$0.91$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.10$0.08$0.81$0.88$0.07
2015Summary only. Only limited summary data is available for this year.$0.07$0.08$0.01$0.86$0.88$0.02
2014Summary only. Only limited summary data is available for this year.$0.12$0.09$0.03$0.98$0.99$0.01
2013Summary only. Only limited summary data is available for this year.$0.14$0.02$0.12$1.05$0.97$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.10$0.04$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.09$0.04$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.08$0.06$1.08