Civic Intelligence

Pathways Pa Inc.

990 • Fiscal year 2021 • EIN 23-2001837

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

519 Station RdMedia, PA 19063

(610) 543-5022

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.82x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

43rd percentile

9.0%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$108,717

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

66th percentile

19%

Faster asset growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,454,041

Up $228,036 (+19%) from 2020

Net Assets

Up

$69,642

Up $151,065 (+186%) from 2020

Liabilities

Up

$1,384,399

Up $76,971 (+5.9%) from 2020

Revenue

Down

$1,681,590

Down $679,348 (-29%) from 2020

Expenses

Down

$1,530,525

Down $1,363,614 (-47%) from 2020

Net Income

Up

$151,065

Up $684,266 (+128%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $5,701,953Liabilities 2010: $1,733,255Net Assets 2010: $3,968,6982010Assets 2011: $5,451,186Liabilities 2011: $1,629,393Net Assets 2011: $3,821,7932011Assets 2012: $4,987,517Liabilities 2012: $1,262,518Net Assets 2012: $3,724,9992012Assets 2013: $4,037,522Liabilities 2013: $1,084,408Net Assets 2013: $2,953,1142013Assets 2014: $3,348,748Liabilities 2014: $1,394,894Net Assets 2014: $1,953,8542014Assets 2015: $2,721,284Liabilities 2015: $1,187,876Net Assets 2015: $1,533,4082015Assets 2016: $2,466,488Liabilities 2016: $1,110,404Net Assets 2016: $1,356,0842016Assets 2017: $2,046,146Liabilities 2017: $1,164,850Net Assets 2017: $881,2962017Assets 2018: $1,686,432Liabilities 2018: $1,052,591Net Assets 2018: $633,8412018Assets 2019: $1,603,749Liabilities 2019: $1,131,208Net Assets 2019: $472,5412019Assets 2020: $1,226,005Liabilities 2020: $1,307,428Net Assets 2020: -$81,4232020Assets 2021: $1,454,041Liabilities 2021: $1,384,399Net Assets 2021: $69,6422021Assets 2022: $1,489,412Liabilities 2022: $1,083,168Net Assets 2022: $406,2442022Assets 2023: $1,567,195Liabilities 2023: $1,071,195Net Assets 2023: $496,0002023

Highlighted filing

2021

Assets$1,454,041
Liabilities$1,384,399
Net Assets$69,642

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $9,398,6422010Expenses 2011: $8,856,7942011Expenses 2012: $7,265,2512012Expenses 2013: $5,672,6142013Revenue 2014: $4,672,221Expenses 2014: $5,704,211Net Income 2014: -$1,031,9902014Revenue 2015: $3,673,487Expenses 2015: $4,219,578Net Income 2015: -$546,0912015Revenue 2016: $3,159,068Expenses 2016: $3,344,523Net Income 2016: -$185,4552016Revenue 2017: $3,320,336Expenses 2017: $3,795,124Net Income 2017: -$474,7882017Revenue 2018: $3,184,834Expenses 2018: $3,432,289Net Income 2018: -$247,4552018Revenue 2019: $3,110,851Expenses 2019: $3,272,151Net Income 2019: -$161,3002019Revenue 2020: $2,360,938Expenses 2020: $2,894,139Net Income 2020: -$533,2012020Revenue 2021: $1,681,590Expenses 2021: $1,530,525Net Income 2021: $151,0652021Revenue 2022: $1,909,324Expenses 2022: $1,572,722Net Income 2022: $336,6022022Revenue 2023: $1,707,914Expenses 2023: $1,618,158Net Income 2023: $89,7562023

Highlighted filing

2021

Revenue$1,681,590
Expenses$1,530,525
Net Income$151,065
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$1,681,590
Mission and Program Overview

Mission

To provide residential and community-based services and advocacy for women, children, and families, providing job training and employment assistance, as well as outreach and residential programs in order to help its clients achieve economic independence and family well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$818,428$782,515▼ $35,913
Pledges and Grants Receivable$158,072$545,419▲ $387,347
Savings and Temporary Cash Investments$152,894$82,391▼ $70,503
Total Assets$1,226,005$1,454,041▲ $228,036
Other Assets Total$96,611$43,716▼ $52,895
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,036,863$1,155,021▲ $118,158
Accounts Payable and Accrued Expenses$270,565$229,378▼ $41,187
Total Liabilities$1,307,428$1,384,399▲ $76,971
Net Assets / Fund Balance
Net Assets With Donor Restrictions$78,333$58,333▼ $20,000
Net Assets Without Donor Restrictions$-159,756$11,309▲ $171,065
Total Net Assets Fund Balance$-81,423$69,642▲ $151,065
Total Liabilities and Net Assets / Fund Balance$1,226,005$1,454,041▲ $228,036

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,441$4,263,644$4,270,085
Equipment$697,474-$697,474
Land$78,600-$78,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Renee ToussaintPresident/ceFT$96,801$11,916$108,717
Michael DillonCFOFT$82,816-$82,816
Revenue and Support

Revenue Composition

Contributions and Grants
$185,793
Program Service Revenue
$1,495,797
Investment Income
$0
Other Revenue
$0
All Other Contributions
$110,793
Change in Net Assets
$151,065

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,681,590
Total Revenue per Audited Statements
$1,681,590
Total Revenue per Form 990
$1,681,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$891,034
Other Expenses$639,491
Total Fundraising Expense$3,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$547,200-$3,846$551,046
Depreciation Depletion$186,555--$186,555
Current Officers, Directors, Trustees, and Key Employees$179,617--$179,617
Payroll Taxes$160,371--$160,371
Occupancy$60,169$15,244-$75,413
Fees for Services Other$56,705--$56,705
Interest$39,503$7,401-$46,904
Insurance$45,093--$45,093
Fees for Services Accounting$30,000--$30,000
All Other Expenses$25,708--$25,708
Other Expenses$17,453$1,083-$18,536
Office Expenses$11,029--$11,029
Travel$10,964--$10,964
Conferences and Meetings$2,160--$2,160
Total Functional Expenses$1,502,951$23,728$3,846$1,530,525

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,530,525
Total Expenses per Audited Statements$1,530,525
Total Expenses per Form 990$1,530,525
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
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, Page 6, Part VI, Line 11B

Pathways' president/ceo and cfo review the form 990 prior to filing; the board of directors reviews the 990 after it has been filed.

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

Pathways regularly and consistently monitors and enforces compliance with their conflict of interest policy through the annual audit and their human resources policies.

Form 990, Page 6, Part VI, Line 15A

In determining the compensation of the ceo, pathways' controller prepares an annual survey of ceo data from relevant nonprofit sources and submits the survey to the board of directors executive committee. The board of directors executive committee, in conjunction with the board of directors human resources committee chair, reviews the data and requests any additional clarification. The board of directors executive committee makes a recommendation for the ceo's salary to the full board of directors. The full board of directors then approves the ceo's salary in executive session.

Form 990, Page 6, Part VI, Line 19

Pathways' governing documents, conflict of interest policy, and financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Pathways Pa Inc
EIN
23-2001837
Phone
6105435022
Address
519 STATION RD, MEDIA, PA 19063

Signing Officer

Name
Michael Dillon
Title
CFO
Phone
6104599177
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Renee Toussaint
Formed
1976
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
40

Preparer

Firm
Fischer Cunnane & Associates Ltd
Address
11 TURNER LN, WEST CHESTER, PA 19380-4805
Preparer
Douglas a Pacitti CPA
Phone
6104311003
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide residential and community-based services and advocacy for women, children, and families, providing job training and employment assistance, as well as outreach and residential programs in order to help its clients achieve economic independence and family well-being.

Financial Statement Notes

Schedule D, Page 3, Part X

Financial accounting standards board accounting standards codification ("asc) 740, income taxes, clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. There were no uncertain tax positions identified that would have a material effect on the consolidated financial statements for the year ended june 30, 2021. Tax periods that are open to examination by major taxing authorities include years 2018 through 2020. No such examinations were known to exist as of the date of the audit report.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 161,014
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("ASC) 740, INCOME TAXES, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS, AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED THAT WOULD HAVE A MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2021. TAX PERIODS THAT ARE OPEN TO EXAMINATION BY MAJOR TAXING AUTHORITIES INCLUDE YEARS 2018 THROUGH 2020. NO SUCH EXAMINATIONS WERE KNOWN TO EXIST AS OF THE DATE OF THE AUDIT REPORT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE RESIDENTIAL AND COMMUNITY-BASED SERVICES AND ADVOCACY FOR WOMEN, CHILDREN, AND FAMILIES, PROVIDING JOB TRAINING AND EMPLOYMENT ASSISTANCE, AS WELL AS OUTREACH AND RESIDENTIAL PROGRAMS IN ORDER TO HELP ITS CLIENTS ACHIEVE ECONOMIC INDEPENDENCE AND FAMILY WELL-BEING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PATHWAYS' PRESIDENT/CEO AND CFO REVIEW THE FORM 990 PRIOR TO FILING; THE BOARD OF DIRECTORS REVIEWS THE 990 AFTER IT HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PATHWAYS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY THROUGH THE ANNUAL AUDIT AND THEIR HUMAN RESOURCES POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN DETERMINING THE COMPENSATION OF THE CEO, PATHWAYS' CONTROLLER PREPARES AN ANNUAL SURVEY OF CEO DATA FROM RELEVANT NONPROFIT SOURCES AND SUBMITS THE SURVEY TO THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE. THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE, IN CONJUNCTION WITH THE BOARD OF DIRECTORS HUMAN RESOURCES COMMITTEE CHAIR, REVIEWS THE DATA AND REQUESTS ANY ADDITIONAL CLARIFICATION. THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR THE CEO'S SALARY TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS THEN APPROVES THE CEO'S SALARY IN EXECUTIVE SESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PATHWAYS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.57$1.07$0.50$1.71$1.62$0.09
2022Summary only. Only limited summary data is available for this year.$1.49$1.08$0.41$1.91$1.57$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.45$1.38$0.07$1.68$1.53$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$1.31$0.08$2.36$2.89$0.53
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$1.13$0.47$3.11$3.27$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.05$0.63$3.18$3.43$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$1.16$0.88$3.32$3.80$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.47$1.11$1.36$3.16$3.34$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.72$1.19$1.53$3.67$4.22$0.55
2014Detailed filing. Detailed filing data is available for this year.$3.35$1.39$1.95$4.67$5.70$1.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$1.08$2.95$5.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$1.26$3.72$7.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$1.63$3.82$8.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$1.73$3.97$9.40