Civic Intelligence

Independent Paths to Learning Inc DBA Pathways Charter School

990 • Fiscal year 2014 • EIN 04-3692973

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

150 Professional Center Dr Ste CRohnert Park, CA 94928

(707) 585-6510

Siviq Scores

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

Liabilities / Assets

75th percentile

0.42x

Higher debt load relative to assets than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.14x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

3.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$105,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,324,390

Down $158,997 (-11%) from 2013

Net Assets

Up

$763,285

Up $150,349 (+25%) from 2013

Liabilities

Down

$561,105

Down $309,346 (-36%) from 2013

Revenue

Up

$3,910,248

Up $430,818 (+12%) from 2013

Expenses

Up

$3,759,899

Up $541,323 (+17%) from 2013

Net Income

Down

$150,349

Down $110,505 (-42%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,000,410Liabilities 2011: $750,549Net Assets 2011: $249,8612011Assets 2012: $1,056,582Liabilities 2012: $706,306Net Assets 2012: $350,2762012Assets 2013: $1,483,387Liabilities 2013: $870,451Net Assets 2013: $612,9362013Assets 2014: $1,324,390Liabilities 2014: $561,105Net Assets 2014: $763,2852014Assets 2015: $804,395Liabilities 2015: $266,139Net Assets 2015: $538,2562015Assets 2016: $876,484Liabilities 2016: $193,424Net Assets 2016: $683,0602016Assets 2017: $469,838Liabilities 2017: $169,629Net Assets 2017: $300,2092017Assets 2018: $636,089Liabilities 2018: $160,718Net Assets 2018: $475,3712018Assets 2019: $981,816Liabilities 2019: $60,027Net Assets 2019: $921,7892019Assets 2020: $1,863,579Liabilities 2020: $745,088Net Assets 2020: $1,118,4912020Assets 2021: $2,386,470Liabilities 2021: $345,405Net Assets 2021: $2,041,0652021Assets 2022: $2,636,154Liabilities 2022: $619,165Net Assets 2022: $2,016,9892022Assets 2023: $3,888,604Liabilities 2023: $1,791,350Net Assets 2023: $2,097,2542023Assets 2024: $3,699,341Liabilities 2024: $1,567,734Net Assets 2024: $2,131,6072024

Highlighted filing

2014

Assets$1,324,390
Liabilities$561,105
Net Assets$763,285

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,628,121Expenses 2011: $3,315,291Net Income 2011: $312,8302011Revenue 2012: $3,442,646Expenses 2012: $3,342,231Net Income 2012: $100,4152012Revenue 2013: $3,479,430Expenses 2013: $3,218,576Net Income 2013: $260,8542013Revenue 2014: $3,910,248Expenses 2014: $3,759,899Net Income 2014: $150,3492014Revenue 2015: $4,126,228Expenses 2015: $4,351,257Net Income 2015: -$225,0292015Revenue 2016: $4,737,895Expenses 2016: $4,593,091Net Income 2016: $144,8042016Revenue 2017: $4,137,261Expenses 2017: $4,529,034Net Income 2017: -$391,7732017Revenue 2018: $4,025,210Expenses 2018: $3,850,048Net Income 2018: $175,1622018Revenue 2019: $4,278,389Expenses 2019: $3,831,971Net Income 2019: $446,4182019Revenue 2020: $4,195,628Expenses 2020: $3,998,926Net Income 2020: $196,7022020Revenue 2021: $4,969,246Expenses 2021: $4,046,672Net Income 2021: $922,5742021Revenue 2022: $4,497,205Expenses 2022: $4,521,281Net Income 2022: -$24,0762022Revenue 2023: $4,430,915Expenses 2023: $4,350,650Net Income 2023: $80,2652023Revenue 2024: $4,765,349Expenses 2024: $4,730,996Net Income 2024: $34,3532024

Highlighted filing

2014

Revenue$3,910,248
Expenses$3,759,899
Net Income$150,349
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$3,910,248
Mission and Program Overview

Mission

The mission of pathways charter school is to facilitate the growth of students to become educated, participating citizens in today's world. We provide a rigorous, standards-based program, utilize a variety of instructional delivery models, and foster a team approach. Students thrive at pathways because we are dedicated to building strong relationships among school personnel, parents, and students; and are committed to the vision that all students benefit from personalized attention to their educational needs.

To provide an individualized, home-based, independent study educational option to self-directed students from diverse backgrounds in grades k-12 living in five north bay area counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$776,406$703,106▼ $73,300
Cash and Non-Interest-Bearing Accounts$679,225$615,284▼ $63,941
Prepaid Expenses and Deferred Charges$21,756$0▼ $21,756
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,483,387$1,324,390▼ $158,997
Other Assets Total$6,000$6,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$620,451$373,605▼ $246,846
Unsecured Notes Loans Payable$250,000$187,500▼ $62,500
Total Liabilities$870,451$561,105▼ $309,346
Net Assets / Fund Balance
Unrestricted Net Assets$612,936$711,241▲ $98,305
Temporarily Rstr Net Assets-$52,044-
Total Net Assets Fund Balance$612,936$763,285▲ $150,349
Total Liabilities and Net Assets / Fund Balance$1,483,387$1,324,390▼ $158,997
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
ROBERT TAVONATTI EdDExecutive DirectorFT$105,000$105,000

Board Members and Trustees

NameTitle
Bob PapeBoard President
Cedric LutesDirector
Edna FogartyDirector
Kon ChooDirector
Tammy DierStaff Board Director
Revenue and Support

Revenue Composition

Contributions and Grants
$3,905,223
Program Service Revenue
$0
Investment Income
$5,025
Other Revenue
$0
All Other Contributions
$2,618
Change in Net Assets
$150,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,910,248
Total Revenue per Audited Statements
$3,910,248
Total Revenue per Form 990
$3,910,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,884,079
Other Expenses$875,820
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,840,509$289,945-$2,130,454
Other Employee Benefits$542,068$106,557-$648,625
Other Expenses$78,453$53,252-$131,705
Current Officers, Directors, Trustees, and Key Employees$105,000--$105,000
All Other Expenses-$46,372-$46,372
Travel$31,751$1,174-$32,925
Insurance-$15,978-$15,978
Total Functional Expenses$3,030,382$729,517$0$3,759,899

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,759,899
Total Expenses per Audited Statements$3,759,899
Total Expenses per Form 990$3,759,899
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Tax accountant submits the 990 to the board for review and approval

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

FILE ANNUAL REPORTS

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization's governing documents, policies, and financial statements are available on the school's website and upon request.

Filing and Contact Details

Filer

EIN
04-3692973
Phone
7075856510

Signing Officer

Name
ROBERT TAVONATTI EdD
Title
Executive Director
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Pape
Formed
2002
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
68
Volunteers
6

Preparer

Preparer
James a Rotherham CPA
Phone
6195439702
Raw XML Appendix399 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYTotalRevenueAmt03479430
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0150349
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/ExpensesSubtotalAmt03759899
IRS990ScheduleD/RevenueSubtotalAmt03910248
IRS990ScheduleD/TotalExpensesPerForm990Amt03759899
IRS990ScheduleD/TotalRevenuePerForm990Amt03910248
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03910248
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03759899
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL PUBLISHES A NOTICE OF NON-DISCRIMINATION ANNUALLY IN THE NEWSPAPER THAT IT ADVERTISES IN.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX ACCOUNTANT SUBMITS THE 990 TO THE BOARD FOR REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FILE ANNUAL REPORTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE SCHOOL'S WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt052044
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01483387
IRS990/TotalAssetsEOYAmt01324390
IRS990/TotalAssetsGrp/BOYAmt01483387
IRS990/TotalAssetsGrp/EOYAmt01324390
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03905223
IRS990/TotalEmployeeCnt068
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0729517
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03030382
IRS990/TotalFunctionalExpensesGrp/TotalAmt03759899
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0870451
IRS990/TotalLiabilitiesEOYAmt0561105
IRS990/TotalLiabilitiesGrp/BOYAmt0870451
IRS990/TotalLiabilitiesGrp/EOYAmt0561105
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0612936
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0763285
IRS990/TotalProgramServiceExpensesAmt03030382
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0105000
IRS990/TotalRevenueGrp/ExclusionAmt05025
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03910248
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01483387
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01324390
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt01174
IRS990/TravelGrp/ProgramServicesAmt031751
IRS990/TravelGrp/TotalAmt032925
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0612936
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0711241
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0250000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0187500
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10150 PROFESSIONAL CENTER DR
IRS990/USAddress/City0ROHNERT PARK
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode094928
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.PATHWAYSCHARTER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT TAVONATTI EdD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10INDEPENDENT PATHS TO LEARNING INC
ReturnHeader/Filer/BusinessName/BusinessNameLine20DBA PATHWAYS CHARTER SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0043692973
ReturnHeader/Filer/PhoneNum07075856510
ReturnHeader/Filer/USAddress/AddressLine10150 PROFESSIONAL CENTER DR STE C
ReturnHeader/Filer/USAddress/City0ROHNERT PARK
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094928
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HOSAKA ROTHERHAM & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101011 Camino Del Rio S Ste 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0San Diego
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode092108
ReturnHeader/PreparerPersonGrp/PhoneNum06195439702
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A ROTHERHAM CPA
ReturnHeader/ReturnTs02015-05-15T09:14:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.70$1.57$2.13$4.77$4.73$0.03
2023Detailed filing. Detailed filing data is available for this year.$3.89$1.79$2.10$4.43$4.35$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.64$0.62$2.02$4.50$4.52$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.39$0.35$2.04$4.97$4.05$0.92
2020Detailed filing. Detailed filing data is available for this year.$1.86$0.75$1.12$4.20$4.00$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$4.28$3.83$0.45
2018Detailed filing. Detailed filing data is available for this year.$0.64$0.16$0.48$4.03$3.85$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.17$0.30$4.14$4.53$0.39
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.19$0.68$4.74$4.59$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.27$0.54$4.13$4.35$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.56$0.76$3.91$3.76$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.87$0.61$3.48$3.22$0.26
2012Summary only. Only limited summary data is available for this year.$1.06$0.71$0.35$3.44$3.34$0.10
2011Summary only. Only limited summary data is available for this year.$1.00$0.75$0.25$3.63$3.32$0.31