Civic Intelligence

Pathways in Education - Illinois Inc

990 • Fiscal year 2014 • EIN 20-3681896

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

320 North Halstead St Ste 210Suite91107

(626) 683-3500

Siviq Scores

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

Liabilities / Assets

65th percentile

0.37x

Higher debt load relative to assets than 65% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.23x

Higher debt load relative to revenue than 54% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

87th percentile

37%

Higher net margin than 87% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

65th percentile

$153,656

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

99th percentile

368%

Faster asset growth than 99% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

98th percentile

361%

Faster revenue growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,710,731

Up $2,917,168 (+368%) from 2013

Net Assets

Up

$2,334,715

Up $2,255,999 (+2866%) from 2013

Liabilities

Up

$1,376,016

Up $661,169 (+92%) from 2013

Revenue

Up

$6,049,995

Up $4,737,024 (+361%) from 2013

Expenses

Up

$3,793,996

Up $2,677,826 (+240%) from 2013

Net Income

Up

$2,255,999

Up $2,059,198 (+1046%) from 2013

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $937,364Liabilities 2010: $1,338,605Net Assets 2010: -$401,2412010Assets 2011: $580,579Liabilities 2011: $775,839Net Assets 2011: -$195,2602011Assets 2012: $576,991Liabilities 2012: $695,076Net Assets 2012: -$118,0852012Assets 2013: $793,563Liabilities 2013: $714,847Net Assets 2013: $78,7162013Assets 2014: $3,710,731Liabilities 2014: $1,376,016Net Assets 2014: $2,334,7152014Assets 2015: $5,993,335Liabilities 2015: $1,789,704Net Assets 2015: $4,203,6312015Assets 2016: $5,422,312Liabilities 2016: $2,214,450Net Assets 2016: $3,207,8622016Assets 2017: $5,007,197Liabilities 2017: $2,081,786Net Assets 2017: $2,925,4112017Assets 2018: $5,027,504Liabilities 2018: $1,627,897Net Assets 2018: $3,399,6072018Assets 2019: $6,930,425Liabilities 2019: $1,399,157Net Assets 2019: $5,531,2682019Assets 2020: $11,470,558Liabilities 2020: $2,169,657Net Assets 2020: $9,300,9012020Assets 2021: $13,522,189Liabilities 2021: $1,707,716Net Assets 2021: $11,814,4732021Assets 2022: $15,225,929Liabilities 2022: $4,763,760Net Assets 2022: $10,462,1692022Assets 2023: $14,084,912Liabilities 2023: $2,873,549Net Assets 2023: $11,211,3632023Assets 2024: $16,554,389Liabilities 2024: $3,570,848Net Assets 2024: $12,983,5412024

Highlighted filing

2014

Assets$3,710,731
Liabilities$1,376,016
Net Assets$2,334,715

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $1,367,610Expenses 2010: $1,052,781Net Income 2010: $314,8292010Revenue 2011: $1,297,666Expenses 2011: $1,091,685Net Income 2011: $205,9812011Revenue 2012: $688,333Expenses 2012: $611,158Net Income 2012: $77,1752012Revenue 2013: $1,312,971Expenses 2013: $1,116,170Net Income 2013: $196,8012013Revenue 2014: $6,049,995Expenses 2014: $3,793,996Net Income 2014: $2,255,9992014Revenue 2015: $9,964,477Expenses 2015: $8,095,561Net Income 2015: $1,868,9162015Revenue 2016: $8,278,535Expenses 2016: $9,274,304Net Income 2016: -$995,7692016Revenue 2017: $7,989,530Expenses 2017: $8,271,981Net Income 2017: -$282,4512017Revenue 2018: $8,946,951Expenses 2018: $8,472,755Net Income 2018: $474,1962018Revenue 2019: $10,133,844Expenses 2019: $8,002,183Net Income 2019: $2,131,6612019Revenue 2020: $13,247,664Expenses 2020: $9,478,031Net Income 2020: $3,769,6332020Revenue 2021: $14,647,243Expenses 2021: $12,133,671Net Income 2021: $2,513,5722021Revenue 2022: $13,175,667Expenses 2022: $14,527,971Net Income 2022: -$1,352,3042022Revenue 2023: $18,008,601Expenses 2023: $17,259,407Net Income 2023: $749,1942023Revenue 2024: $18,375,913Expenses 2024: $16,603,735Net Income 2024: $1,772,1782024

Highlighted filing

2014

Revenue$6,049,995
Expenses$3,793,996
Net Income$2,255,999
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$6,049,995
Mission and Program Overview

Mission

To provide alternative education solutions for at-risk and disenfranchised youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$421,878$2,880,592▲ $2,458,714
Land, Buildings, and Equipment, Net$5,525$481,169▲ $475,644
Accounts Receivable$354,000$182,256▼ $171,744
Prepaid Expenses and Deferred Charges$2,160$46,714▲ $44,554
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$793,563$3,710,731▲ $2,917,168
Other Assets Total$10,000$120,000▲ $110,000
Liabilities
Other Liabilities$622,885$1,033,270▲ $410,385
Accounts Payable and Accrued Expenses$91,962$240,676▲ $148,714
Deferred Revenue$0$102,070▲ $102,070
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$714,847$1,376,016▲ $661,169
Net Assets / Fund Balance
Unrestricted Net Assets$73,516$2,317,515▲ $2,243,999
Temporarily Rstr Net Assets$5,200$17,200▲ $12,000
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$78,716$2,334,715▲ $2,255,999
Total Liabilities and Net Assets / Fund Balance$793,563$3,710,731▲ $2,917,168

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$300,362$298,047$598,409
Other Land Buildings$74,096$81,640$155,736
Equipment$106,711$41,239$147,950
Compensation and Service Providers

Employees

NameTitleOtherTotal
Wilfredo OrtizBoard Member$152,352$152,352
Sharon Booker-brownBoard Member$130,899$130,899
Dr Thomas MaccallaBoard Member$118,270$118,270
William NolanBoard Member$76,257$76,257

Board Members and Trustees

NameTitle
Jamie HallPresident
Joan HallVice President
John HallVice President
Andrew McglynnBoard Member
Dr Bruce NewlinBoard Member
Peggy FoleyBoard Member
Brenda MillerDirector of Accounting
Gary WilfertCFO
Jessica G RayGeneral Manager
Jodi HallSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,000
Program Service Revenue
$6,035,995
Investment Income
$0
Other Revenue
$0
All Other Contributions
$14,000
Change in Net Assets
$2,255,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,049,995
Total Revenue per Audited Statements
$6,049,995
Total Revenue per Form 990
$6,049,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,346,185
Salaries, Compensation, and Employee Benefits$1,445,811
Grants and Similar Amounts Paid$2,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,251,499-$0$1,251,499
Fees for Services Management$684,959$120,875-$805,834
Occupancy$300,981$57,616-$358,597
Payroll Taxes$102,358--$102,358
Office Expenses$89,031$3,397-$92,428
Depreciation Depletion-$87,982-$87,982
Other Employee Benefits$78,887--$78,887
Travel$58,374$9,059-$67,433
Fees for Services Other-$39,752-$39,752
Fees for Services Accounting-$27,001-$27,001
Information Technology$26,288--$26,288
Other Expenses$24,224--$24,224
Fees for Services Legal-$22,685-$22,685
All Other Expenses$6,151$7,734-$13,885
Pension Plan Contributions$13,067--$13,067
Conferences and Meetings$5,846$6,867-$12,713
Interest-$10,385-$10,385
Grants to Domestic Individuals$2,000--$2,000
Advertising$1,190$196-$1,386
Total Functional Expenses$3,400,447$393,549$0$3,793,996

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,793,996
Total Expenses per Audited Statements$3,793,996
Total Expenses per Form 990$3,793,996
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
education managment systems IIIpart vCurriculum Materials & SvcsNo$537,634
Partners in Special EducationPart VSpecial Education ProgramNo$288,965
Education Dynamics IncPart VComputer ConsultingNo$7,984

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable to Affiliates$1,033,270
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

990 Part VI Line 3 - Management Company

The company receives management and administrative services from Pathways Management Group, Inc. (PMG), a California Nonprofit Public Benefit Corporation founded by the Company's founders, for the purpose of streamlining services required by multiple charters. These services include assistance with school administration, facilities, accounting services, human resources, recruiting, training and curriculum acquisition and development. Compensation paid by the management company to the filing organization's current or former officers, directors, trustees, key employees, and highest compensated employees for services provided to the filing organization and all related organizations during the year: $435,165

Filing and Contact Details

Filer

EIN
20-3681896
In Care Of
% JAMIE HALL
Phone
6266833500

Signing Officer

Name
Jamie Hall
Title
President
Phone
6266833500
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamie Hall President
Formed
2004
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
28

Preparer

Preparer
Linda E G Ballesteros
Phone
6266833500
Supplemental Narrative

Additional Explanations

Form 990 Review Process

990 part vi line 11 the organization's form 990 is prepared by independent tax professionals and reviewed by management. Once reviewed it is sent by email or u.s. Postal service to members of the board.

Conflict of Interest Policy

990 part vi line 12c the organization's conflict of interest policy is distributed to the board of directors by outside legal counsel who reviews and discusses the policy during a scheduled meeting of the board. Through communication with the board, outside legal counsel regularly monitors compliance with the policy and recommends enforcement action if questions arise.

Compensation Review and Approval

990 part vi line 15 directors are not compensated. Compensation of key employees is reviewed and approved by management based in part on comparability data.

Availability of Public Information

990 part vi line 19 public information, including the organization's form 990 are made available upon request.

Family or Business Relationships

990 part vi line 2 family relationships: jamie hall, president john hall, vice president joan hall, vice president john hall jr, treasurer jodi hall, secretary business relationships: jamie hall, president john hall, vice president joan hall, vice president john hall jr, treasurer jodi hall, secretary

Financial Statement Notes

Fin 48 Footnote

SCHEDULE D PART X LINE 2 The organization is exempt from income taxes under Section 501(c)3 of the Internal Revenue Code and similar provisions of the California Revenue and Taxation Code and the Illinois Income Tax Act. The United States Federal government and State of Illinois have statutes of limitations that generally range from three to four years. No open tax years are currently under examination.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0TEXTBOOKS
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IRS990/OtherExpensesGrp/Desc2STUDENT PROGRAM
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT AND FURNITURE
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IRS990/OtherExpensesGrp/ProgramServicesAmt1252597
IRS990/OtherExpensesGrp/ProgramServicesAmt2185341
IRS990/OtherExpensesGrp/ProgramServicesAmt324224
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IRS990/OtherExpensesGrp/TotalAmt1252597
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IRS990/OtherExpensesGrp/TotalAmt324224
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IRS990/PrincipalOfficerNm0JAMIE HALL PRESIDENT
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IRS990/PYTotalExpensesAmt01116170
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06035995
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
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IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE TO AFFILIATES
IRS990ScheduleD/RevenueSubtotalAmt06049995
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D PART X LINE 2 The organization is exempt from income taxes under Section 501(c)3 of the Internal Revenue Code and similar provisions of the California Revenue and Taxation Code and the Illinois Income Tax Act. The United States Federal government and State of Illinois have statutes of limitations that generally range from three to four years. No open tax years are currently under examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FIN 48 FOOTNOTE
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IRS990ScheduleD/TotalRevenuePerForm990Amt06049995
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATION POLICY THE NONDISCRIMINATION POLICY IS STATED IN THE REGISTRATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E PART I
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$3.57$13.0$18.4$16.6$1.77
2023Summary only. Only limited summary data is available for this year.$14.1$2.87$11.2$18.0$17.3$0.75
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$4.76$10.5$13.2$14.5$1.35
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$1.71$11.8$14.6$12.1$2.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$2.17$9.30$13.2$9.48$3.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.93$1.40$5.53$10.1$8.00$2.13
2018Summary only. Only limited summary data is available for this year.$5.03$1.63$3.40$8.95$8.47$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$2.08$2.93$7.99$8.27$0.28
2016Detailed filing. Detailed filing data is available for this year.$5.42$2.21$3.21$8.28$9.27$1.00
2015Detailed filing. Detailed filing data is available for this year.$5.99$1.79$4.20$9.96$8.10$1.87
2014Detailed filing. Detailed filing data is available for this year.$3.71$1.38$2.33$6.05$3.79$2.26
2013Summary only. Only limited summary data is available for this year.$0.79$0.71$0.08$1.31$1.12$0.20
2012Summary only. Only limited summary data is available for this year.$0.58$0.70$0.12$0.69$0.61$0.08
2011Summary only. Only limited summary data is available for this year.$0.58$0.78$0.20$1.30$1.09$0.21
2010Summary only. Only limited summary data is available for this year.$0.94$1.34$0.40$1.37$1.05$0.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $5M-$10M nonprofits