Civic Intelligence

Family Paths Inc

EIN 23-7181846 • 501(c)3 • Oakland, CA

Profile

Family Paths, Inc. strengthens family relationships by providing mental health treatment and supportive services with respect, integrity, compassion and hope.

1727 Martin Luther King Jr Way 109Oakland, CA 94612

www.familypaths.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.18x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

54th percentile

6.6%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

14th percentile

-7.7%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

14%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,491,099

Down $373,843 (-7.7%) from 2021

Liabilities

Down

$797,258

Down $551,343 (-41%) from 2021

Net Assets

Up

$3,693,841

Up $177,500 (+5.0%) from 2021

Revenue

Up

$5,449,737

Up $679,038 (+14%) from 2021

Expenses

Up

$5,092,034

Up $607,189 (+14%) from 2021

Net Income

Up

$357,703

Up $71,849 (+25%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $2,967,240Liabilities 2012: $805,117Net Assets 2012: $2,162,1232012Assets 2013: $3,154,345Liabilities 2013: $901,276Net Assets 2013: $2,253,0692013Assets 2014: $3,151,915Liabilities 2014: $752,313Net Assets 2014: $2,399,6022014Assets 2016: $3,244,587Liabilities 2016: $683,373Net Assets 2016: $2,561,2142016Assets 2017: $3,532,001Liabilities 2017: $831,866Net Assets 2017: $2,700,1352017Assets 2018: $3,582,319Liabilities 2018: $718,546Net Assets 2018: $2,863,7732018Assets 2019: $3,410,941Liabilities 2019: $397,235Net Assets 2019: $3,013,7062019Assets 2020: $4,534,212Liabilities 2020: $1,590,157Net Assets 2020: $2,944,0552020Assets 2021: $4,864,942Liabilities 2021: $1,348,601Net Assets 2021: $3,516,3412021Assets 2022: $4,491,099Liabilities 2022: $797,258Net Assets 2022: $3,693,8412022

Highlighted filing

2022

Assets$4,491,099
Liabilities$797,258
Net Assets$3,693,841

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $4,822,1412012Expenses 2013: $4,897,5382013Revenue 2014: $5,008,716Expenses 2014: $4,951,018Net Income 2014: $57,6982014Revenue 2016: $5,260,575Expenses 2016: $5,200,217Net Income 2016: $60,3582016Revenue 2017: $5,385,550Expenses 2017: $5,365,774Net Income 2017: $19,7762017Revenue 2018: $5,595,287Expenses 2018: $5,513,943Net Income 2018: $81,3442018Revenue 2019: $5,314,232Expenses 2019: $5,241,487Net Income 2019: $72,7452019Revenue 2020: $4,685,178Expenses 2020: $4,822,870Net Income 2020: -$137,6922020Revenue 2021: $4,770,699Expenses 2021: $4,484,845Net Income 2021: $285,8542021Revenue 2022: $5,449,737Expenses 2022: $5,092,034Net Income 2022: $357,7032022

Highlighted filing

2022

Revenue$5,449,737
Expenses$5,092,034
Net Income$357,703

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 13, 2023
Return Version
2021v4.1
Gross Receipts
$5,467,097
Mission and Program Overview

Mission

Family Paths, Inc. strengthens family relationships by providing mental health treatment and supportive services with respect, integrity, compassion and hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,916,031$1,554,598▼ $361,433
Land, Buildings, and Equipment, Net$1,152,799$1,151,605▼ $1,194
Accounts Receivable$521,007$688,865▲ $167,858
Prepaid Expenses and Deferred Charges$62,833$63,962▲ $1,129
Cash and Non-Interest-Bearing Accounts$306$306→ $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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,864,942$4,491,099▼ $373,843
Other Assets Total$1,211,966$1,031,763▼ $180,203
Liabilities
Other Liabilities$1,174,273$559,732▼ $614,541
Accounts Payable and Accrued Expenses$174,328$237,526▲ $63,198
Total Liabilities$1,348,601$797,258▼ $551,343
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,304,375$2,662,078▲ $357,703
Net Assets With Donor Restrictions$1,211,966$1,031,763▼ $180,203
Total Net Assets Fund Balance$3,516,341$3,693,841▲ $177,500
Total Liabilities and Net Assets / Fund Balance$4,864,942$4,491,099▼ $373,843

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$434,414$874,391$1,308,805
Land$558,223-$558,223
Leasehold Improvements$131,172$339,539$470,711
Equipment$27,796$295,572$323,368
Other Land Buildings-$38,033$38,033
Other Assets Org$1,031,763--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbra SilverExecutive DirectorFT$143,225$10,550$153,775
Christopher PalmerMIS DirectorFT$103,987$10,156$114,143
Zainna ReedHR ManagerFT$99,890$5,296$105,186
Kathy DavisFinance Direct.FT$83,882$2,259$86,141

Board Members and Trustees

NameTitle
Katy BrownPresident
Martha WinnackerVice President
Alice ShumbaDirector
Christine CuetoDirector
Dawn SungDirector
Divya AgarwalDirector
Evangeline BrownDirector
Lyman HollinsDirector
Melissa ZuckerDirector
Rochelle CollinsDirector
Deborah SackSecretary
Lucy SheftelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,337,832
Program Service Revenue
$82,595
Investment Income
$1,658
Other Revenue
$27,652
All Other Contributions
$155,038
Change in Net Assets
$357,703

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,449,737
Revenue Not Reported on Form 990
$-39,512
Total Revenue per Audited Statements
$5,410,225
Total Revenue per Form 990
$5,449,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,074,262
Other Expenses$1,017,772
Total Fundraising Expense$165,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,852,888$143,592$110,469$3,106,949
Other Employee Benefits$363,082$18,275$14,059$395,416
Fees for Services Other$372,718$14,089$1,916$388,723
Current Officers, Directors, Trustees, and Key Employees$283,128$14,251$10,963$308,342
Payroll Taxes$242,004$12,180$9,371$263,555
Office Expenses$168,154$16,680$7,343$192,177
Occupancy$156,579$3,672$500$160,751
Information Technology$69,818$15,531$6,647$91,996
Depreciation Depletion$37,259$10,119$1,376$48,754
Insurance$33,881$9,202$1,252$44,335
Advertising$13,872$3,768$512$18,152
Travel$15,851$2,022$24$17,897
Conferences and Meetings$15,396$83$11$15,490
Other Expenses$5,297$92$133$225
Total Functional Expenses$4,662,775$264,193$165,066$5,092,034

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,232,725
Expenses per Audited Statements$5,092,034
Total Expenses per Form 990$5,092,034
Expenses Not Reported on Form 990$140,691
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contracts payable$286,609
Compensated Absences$259,850
Other Liabilities$13,273
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
Yes
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

The Form 990 is reviewed by the Audit Committee, the Executive Director, and the Finance Director before the final approval by the Board of Directors, prior to filing the return.

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

The organization's Board of Directors and employees receive thorough training about what issues might constitute a conflict of interest, and after all questions and answers have been exhausted, the Board of Directors and employees sign the disclosure statement. This process is repeated annually. If a conflict of interest is found to exist, the conflict may result in disciplinary action or termination of employment or board membership.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Annually, the Board's Personnel committee evaluates the Executive Director and makes recommendations to the Board. Board approval is required before implementation.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Director does an annual evaluation of agency directors and key employees. The Human Resources Manager performs a wage & benefit study every 2 years. Depending on funding availability, the Executive Director makes a recommendation to the Board for a parity increase, a step increase, a COLA (Cost of Living Adjustment), a company contribution to 401(k) or any combination thereof. Board approval is needed before implementation.

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

The organization's governing documents, policies and financial statements are made available to the public upon request.

Form 990, Part VIII, Line 1G

The organization received noncash contributions of donated services in the amount of $123,331. As per reporting instructions, we have not reported this amount on lines 1f and 1g. We have reported the amount in Schedule D, Part XI, line 2b and in Part XII, line 2a.

Filing and Contact Details

Filer

Filer Name
Family Paths Inc
EIN
23-7181846
Phone
5108939230
Address
1727 Martin Luther King Jr Way 109, Oakland, CA 94612

Signing Officer

Name
Barbra Silver
Title
Executive Director
Signed
2023-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbra Silver
Formed
1972
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
63
Volunteers
25

Preparer

Firm
Harshwal & Company Llp
Address
7677 OAKPORT ST STE 460, OAKLAND, CA 94621
Preparer
Sanwar Harshwal CPA
Phone
5104525051
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: TIPS: Family Paths' Treatment, Intervention, Prevention Services program provides outpatient mental health services for children, parents and families. Treatment addresses a range of issues including divorce, loss, and stress as well as, exposure to trauma, abuse, or any form of violence, including victims of crime.For the fiscal year ended June 30, 2022, a total of 140 clients were served. OTHER PROGRAM SERVICES 5: PE: Parent Education classes and workshops assist parents with parent-child communication skills, self-care and stress reduction, understanding child development, and positive discipline approaches. Classes are appropriate for all types of families - expectant parents, parents of children of all ages, fathers, foster and kinship providers, adoptive parents, LGBTQIA families and other caregivers in parenting roles. Our goal is to provide parents with the tools they need to create a healthy, safe, and nurturing environment. Free childcare is provided onsite.For the fiscal year ended June 30, 2022, a total of 153 clients were served.

Financial Statement Notes

Part X : FIN48 Footnote

Family Paths, Inc. is a nonprofit entity and exempt from income tax under Section 501(c)(3) of the U.S. Internal Revenue Code and State income tax under Section 23701d of California Revenue and Taxation Code. Accordingly, no provision for income taxes has been provided in these financial statements. In addition, Family Paths, Inc. qualifies for the charitable contribution deduction under Section 170(b)(1)(a) and has been classified as an organization that is not a private foundation under Section 509(a)(1). Unrelated business income, if any, may be subject to income tax. Family Paths, Inc.had no liability for Federal and state taxes on unrelated business income in the years ended June 30,2022 and 2021.Family Paths, Inc. has adopted the accounting guidance related to uncertain tax positions, and has evaluated its tax positions and believes that all of the positions taken by Family Paths, Inc. in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination. Family Paths, Inc.s returns are subject to examination by federal and state taxing authorities, generally for three years and four years respectively after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental Expenses Netted In Part VIII $17360

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental Expenses Netted in Part VIII $17360 Fundraising Expenses Netted in Part VIII $0

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IRS990/Form990PartVIISectionAGrp/PersonNm13Lyman Hollins
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IRS990/ProgSrvcAccomActy2Grp/Desc0Family Support: Family Paths operates the only 24-Hour Parent Support and Resource Helpline and Foster Parent Advice Line in Alameda County. The line is staffed by professional parent support counselors and trained parent support volunteers who assist parents and caregivers with telephone counseling and support during times of stress, crisis or hardship. We also offer parenting tips and strategies, help in finding community resources and referrals to Family Paths services.For the fiscal year ended June 30, 2022, a total of 3,678 calls were received.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CalWORKs: CalWORKs Case management and therapeutic services are designed to assist parents transitioning from welfare to work. To remove barriers to self-sufficiency, we provide counseling, referrals to classes, and connections to community and job resources. Our priority is helping parents meet their personal, educational and financial goals in order to attain stable lives for themselves and their families.For the fiscal year ended June 30, 2022, a total of 60 clients were served.
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