Civic Intelligence

Family Paths Inc.

990 • Fiscal year 2016 • EIN 23-7181846

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 07, 2017

1727 Martin Luther King Jr WayOakland, CA 94612

(510) 893-9230

Siviq Scores

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

Liabilities / Assets

54th percentile

0.21x

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

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

46th percentile

1.1%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$120,886

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

38th percentile

-0.9%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.0%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,244,587

Up $92,672 (+2.9%) from 2014

Net Assets

Up

$2,561,214

Up $161,612 (+6.7%) from 2014

Liabilities

Down

$683,373

Down $68,940 (-9.2%) from 2014

Revenue

Up

$5,260,575

Up $251,859 (+5.0%) from 2014

Expenses

Up

$5,200,217

Up $249,199 (+5.0%) from 2014

Net Income

Up

$60,358

Up $2,660 (+4.6%) from 2014

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$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

2016

Assets$3,244,587
Liabilities$683,373
Net Assets$2,561,214

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$5,260,575
Expenses$5,200,217
Net Income$60,358
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 7, 2017
Return Version
2015v3.0
Gross Receipts
$5,296,066
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
Land, Buildings, and Equipment, Net$1,415,782$1,369,635▼ $46,147
Savings and Temporary Cash Investments$840,306$615,726▼ $224,580
Accounts Receivable$357,895$578,764▲ $220,869
Prepaid Expenses and Deferred Charges$35,125$61,707▲ $26,582
Cash and Non-Interest-Bearing Accounts$225$225→ $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$3,274,879$3,244,587▼ $30,292
Other Assets Total$625,546$618,530▼ $7,016
Liabilities
Other Liabilities$353,380$344,649▼ $8,731
Accounts Payable and Accrued Expenses$235,982$271,149▲ $35,167
Mortgage Notes Payable Secured by Investment Property$177,644$67,575▼ $110,069
Total Liabilities$767,006$683,373▼ $83,633
Net Assets / Fund Balance
Unrestricted Net Assets$1,882,327$1,942,684▲ $60,357
Temporarily Rstr Net Assets$625,546$618,530▼ $7,016
Total Net Assets Fund Balance$2,507,873$2,561,214▲ $53,341
Total Liabilities and Net Assets / Fund Balance$3,274,879$3,244,587▼ $30,292

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$620,591$688,214$1,308,805
Land$558,223-$558,223
Leasehold Improvements$186,712$227,081$413,793
Equipment$3,274$286,144$289,418
Other Land Buildings$835$37,198$38,033
Other Assets Org$618,530--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbra SilverExecutive DirectorFT$109,734$11,152$120,886
Lyda MataCFOFT$106,697$11,169$117,866
Marcella ReevesExecutive DirectorFT$100,250$11,238$111,488

Board Members and Trustees

NameTitle
Willard OganPresident
Maya HartVice President
Katie FisherMember
LaToya BradfordMember
Wanda ThrowerMember
Yvette RenteriaMember
Martha Winnacker JDSecretary
Anne DixonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Kaiser Fndtn Health PlanHealth BenefitsFile 5915, Los Angeles, CA 90074-5915$385,403
Revenue and Support

Revenue Composition

Contributions and Grants
$5,182,299
Program Service Revenue
$44,523
Investment Income
$250
Other Revenue
$33,503
All Other Contributions
$113,885
Change in Net Assets
$60,358

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,260,575
Revenue Not Reported on Form 990
$181,981
Total Revenue per Audited Statements
$5,442,556
Total Revenue per Form 990
$5,260,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,303,805
Other Expenses$896,412
Total Fundraising Expense$83,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,420,916$515,997$39,852$3,976,765
Current Officers, Directors, Trustees, and Key Employees$281,329$42,434$3,277$327,040
Fees for Services Other$220,316$58,866$2,068$281,250
Office Expenses$849,364$-643,204$16,593$222,753
Occupancy$85,702$34,382$57$120,141
Travel$90,179$4,426$512$95,117
Depreciation Depletion-$48,090-$48,090
Conferences and Meetings$22,835$6,390$286$29,511
Insurance-$25,370-$25,370
Advertising$956$1,304-$2,260
Other Expenses$7,277$1,677$21,090$1,677
Total Functional Expenses$4,978,874$137,608$83,735$5,200,217

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,389,215
Expenses per Audited Statements$5,200,217
Total Expenses per Form 990$5,200,217
Expenses Not Reported on Form 990$188,998
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,190
Fundraising Gross Income$7,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Women's Leadership$12,926$5,313$519$4,794
Total Events$12,926$5,313$5,313-
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
Compensated Absences$249,929
Other Liabilities$94,720
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 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 CFO 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 $160,697. 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, Oakland, CA 94612

Signing Officer

Name
Barbra Silver
Title
Executive Director
Signed
2017-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbra Silver
Formed
1972
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
89
Volunteers
41

Preparer

Firm
Patel & Associates LLP
Address
266 17th Street Suite 200, Oakland, CA 94612-4124
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 and adults who have experienced trauma, abuse, or any form of violence, including victim's of crime.For the fiscal year ended June 30, 2016, a total of 1,288 clients were served. OTHER PROGRAM SERVICES 5: PE: Parent Education classes assist parents with parent-child communication skills, self-care and stress reduction, understanding child development, and positive discipline approaches.For the fiscal year ended June 30, 2016, a total of 269 clients were served.

Financial Statement Notes

Part X : FIN48 Footnote

Family Paths, Inc. is 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. paid Federal taxes of $1,264 and $1,262, and State taxes of $749 and $744 on unrelated business income in the years ended June 30, 2016 and 2015 respectively.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 $28301

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

Rental Exp Netted in Part VIII $28301

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