Civic Intelligence

Path (People Acting to Help) Inc

990 • Fiscal year 2016 • EIN 23-7313698

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 01, 2016

8220 Castor AvePhiladelphia, PA 19152

(215) 728-4599

Siviq Scores

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

Liabilities / Assets

40th percentile

0.18x

Higher debt load relative to assets than 40% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.13x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

63rd percentile

6.0%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$347,367

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

74th percentile

9.9%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

5.4%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Assets

Up

$28,113,683

Up $2,527,753 (+9.9%) from 2015

Net Assets

Up

$23,116,505

Up $1,831,088 (+8.6%) from 2015

Liabilities

Up

$4,997,178

Up $696,665 (+16%) from 2015

Revenue

Up

$39,206,063

Up $2,013,786 (+5.4%) from 2015

Expenses

Up

$36,839,897

Up $2,149,474 (+6.2%) from 2015

Net Income

Down

$2,366,166

Down $135,688 (-5.4%) from 2015

Historical Trend

Balance Sheet Trend

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

$100M$50M$0Assets 2011: $20,257,132Liabilities 2011: $4,307,665Net Assets 2011: $15,949,4672011Assets 2012: $21,134,073Liabilities 2012: $3,607,413Net Assets 2012: $17,526,6602012Assets 2013: $23,226,396Liabilities 2013: $3,806,118Net Assets 2013: $19,420,2782013Assets 2014: $24,306,530Liabilities 2014: $3,769,395Net Assets 2014: $20,537,1352014Assets 2015: $25,585,930Liabilities 2015: $4,300,513Net Assets 2015: $21,285,4172015Assets 2016: $28,113,683Liabilities 2016: $4,997,178Net Assets 2016: $23,116,5052016Assets 2017: $30,188,275Liabilities 2017: $5,453,588Net Assets 2017: $24,734,6872017Assets 2019: $36,227,015Liabilities 2019: $3,784,270Net Assets 2019: $32,442,7452019Assets 2020: $46,780,789Liabilities 2020: $3,416,710Net Assets 2020: $43,364,0792020Assets 2021: $60,567,728Liabilities 2021: $7,521,874Net Assets 2021: $53,045,8542021Assets 2022: $75,866,524Liabilities 2022: $25,592,454Net Assets 2022: $50,274,0702022Assets 2024: $88,667,128Liabilities 2024: $35,021,492Net Assets 2024: $53,645,6362024

Highlighted filing

2016

Assets$28,113,683
Liabilities$4,997,178
Net Assets$23,116,505

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2011: $32,899,0002011Expenses 2012: $32,893,8232012Expenses 2013: $33,747,9372013Revenue 2014: $34,702,611Expenses 2014: $34,097,435Net Income 2014: $605,1762014Revenue 2015: $37,192,277Expenses 2015: $34,690,423Net Income 2015: $2,501,8542015Revenue 2016: $39,206,063Expenses 2016: $36,839,897Net Income 2016: $2,366,1662016Revenue 2017: $38,047,916Expenses 2017: $37,523,105Net Income 2017: $524,8112017Revenue 2019: $43,355,533Expenses 2019: $39,029,106Net Income 2019: $4,326,4272019Revenue 2020: $51,053,017Expenses 2020: $39,886,087Net Income 2020: $11,166,9302020Revenue 2021: $50,633,467Expenses 2021: $41,719,502Net Income 2021: $8,913,9652021Revenue 2022: $52,448,074Expenses 2022: $50,349,758Net Income 2022: $2,098,3162022Revenue 2024: $46,561,662Expenses 2024: $48,125,559Net Income 2024: -$1,563,8972024

Highlighted filing

2016

Revenue$39,206,063
Expenses$36,839,897
Net Income$2,366,166
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 1, 2016
Return Version
2015v2.1
Gross Receipts
$45,207,914
Mission and Program Overview

Mission

Mission statement path's purpose is to promote the wellbeing of individuals with behavioral health needs and those with intellectual disabilities. Path's mission is helping individuals whom we serve achieve a more independent and fulfilling life. Through this mission, path helps individuals to: discover their strengths meet life challenges recognize and provide opportunities for growth enjoy meaningful relationships be empowered to recognize their worth feel valued as active members of their community path's major accomplishment, for all of its programs, has been helping individuals to remain living in their communities and experiencing a more fulfilling life. Our adult behavioral health programs have been very successful in reducing the use of emergency and crisis services as well as inpatient services by those whom we serve. This has resulted in individuals being able to remain in and be active members of their community. For children and youth, we have been very successful in helpin

Path's mission is "helping individuals with behavioral health needs and intellectual disabilities achieve a more independent & fulfilling life". Refer to schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,032,273$12,919,076▲ $1,886,803
Savings and Temporary Cash Investments$5,863,244$5,851,424▼ $11,820
Accounts Receivable$4,140,700$4,946,701▲ $806,001
Land, Buildings, and Equipment, Net$4,375,407$4,225,712▼ $149,695
Prepaid Expenses and Deferred Charges$147,021$142,991▼ $4,030
Total Assets$25,585,930$28,113,683▲ $2,527,753
Other Assets Total$27,285$27,779▲ $494
Liabilities
Accounts Payable and Accrued Expenses$2,622,496$3,080,398▲ $457,902
Other Liabilities$1,077,544$1,373,561▲ $296,017
Mortgage Notes Payable Secured by Investment Property$600,473$543,219▼ $57,254
Total Liabilities$4,300,513$4,997,178▲ $696,665
Net Assets / Fund Balance
Unrestricted Net Assets$21,285,417$23,116,505▲ $1,831,088
Total Net Assets Fund Balance$21,285,417$23,116,505▲ $1,831,088
Total Liabilities and Net Assets / Fund Balance$25,585,930$28,113,683▲ $2,527,753

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,479,067$5,727,617$9,206,684
Land$746,645-$746,645
Equipment-$253,937$253,937
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth Andl-petkovPresident &FT$313,692$33,675$347,367
Elizabeth Andl-petkovPresident & CEO-$313,692$33,675$347,367
Smita AntiaPsychiatristFT$220,072$19,286$239,358
Stuart LevinsonPsychiatristFT$207,270$31,105$238,375
Jeff BrownChief OperatFT$184,720$25,317$210,037
Jeff BrownChief Operating Offi-$184,720$25,317$210,037
Isabella SosnovskiPsychiatristPT$181,488$16,380$197,868
Dottie LynchBh DirectorFT$169,474$23,542$193,016
Nora KramerPsychiatristPT$173,198$9,950$183,148
Jeff WolfensonCFOFT$142,320$8,097$150,417

Board Members and Trustees

NameTitle
Nancy GreensteinChairperson
Muriel SilvaVice Chairpe
Brad NewmanBoard Member
Maryann ParrottiBoard Member
Melvin BlizzardBoard Member
Dr Arnold KorsinSecretary
Christine JamesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$38,811,836
Investment Income
$394,227
Other Revenue
$0
Change in Net Assets
$2,366,166

Audited Revenue Reconciliation

Revenue per Audited Statements
$39,138,668
Revenue Not Reported on Financial Statements
$67,395
Revenue Not Reported on Form 990
$-535,078
Total Revenue per Audited Statements
$38,603,590
Total Revenue per Form 990
$39,206,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$29,477,639
Other Expenses$7,362,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,415,390$2,738,087-$23,153,477
Other Employee Benefits$2,932,243$397,895-$3,330,138
Occupancy$1,644,771$138,070-$1,782,841
Payroll Taxes$1,416,684$192,238-$1,608,922
Travel$968,652$59,029-$1,027,681
Fees for Services Other$673,398$91,127-$764,525
Office Expenses$548,223$188,173-$736,396
Current Officers, Directors, Trustees, and Key Employees$624,033$83,788-$707,821
Pension Plan Contributions$596,358$80,923-$677,281
Depreciation Depletion$111,861$37,835-$149,696
Fees for Services Accounting$74,132$73,832-$147,964
Conferences and Meetings$48,191$25,752-$73,943
Fees for Service Investment Mgmnt Fees-$67,395-$67,395
Other Expenses$43,378$20,694-$64,072
Fees for Services Legal$47,849$6,475-$54,324
All Other Expenses$43,269--$43,269
Interest$40,210--$40,210
Fees for Services Management$14,151$1,915-$16,066
Total Functional Expenses$32,334,574$4,505,323$0$36,839,897

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$36,839,897
Expenses per Audited Statements$36,772,502
Total Expenses per Audited Statements$36,772,502
Expenses Not Reported on Financial Statements$67,395
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Plan$1,373,561
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 was provided to the board of directors for review and approval prior to filing.

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

The board discloses conflicts of interest annually. In addition, individual board members disclose possible conflicts of interest as situations arise which are evaluated by the board to determine conflict of interest.

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

The board of directors determines the compensation of the ceo. The board of directors are all independent persons and have no personal relationship to the ceo. The board reviews the accomplishments of the ceo, has comparative compensation and benefit data, provided by an independent source, of ceos in a similar size and type of organization. An independent compensation consultant was engaged to research and analyze comparative salary and benefit data and make recommendations to the board of directors on a comprehensive compensation package. The ceo is compensated for the operations of path,inc., path group homes and path mr housing associates, inc. The board of directors meets in executive session to discuss and determine the ceo's contract which is documented in the corporate files.

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

The ceo reviews and approves the compensation for key employees. The ceo is independent and has no personal relationship to any of the key employees. Each year, as part of the budget review, the ceo recommends the annual percentage increase in compensation to the board of directors for their approval. The ceo utilizes independent comparative data as well as annual employee evaluations to determine compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Path (people Acting to Help) Inc
EIN
23-7313698
Phone
2157284599
Address
8220 CASTOR AVE, PHILADELPHIA, PA 19152

Signing Officer

Name
Elizabeth Andl-petkov
Title
President & CEO
Phone
2157284599
Signed
2016-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Andl-petkov
Formed
1973
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
759
Volunteers
10

Preparer

Firm
Bee Bergvall & Co
Address
PO BOX 754, WARRINGTON, PA 18976-0754
Preparer
Cynthia R Bergvall CPA
Phone
2153432727
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission statement path's purpose is to promote the wellbeing of individuals with behavioral health needs and those with intellectual disabilities. Path's mission is helping individuals whom we serve achieve a more independent and fulfilling life. Through this mission, path helps individuals to: discover their strengths meet life challenges recognize and provide opportunities for growth enjoy meaningful relationships be empowered to recognize their worth feel valued as active members of their community path's major accomplishment, for all of its programs, has been helping individuals to remain living in their communities and experiencing a more fulfilling life. Our adult behavioral health programs have been very successful in reducing the use of emergency and crisis services as well as inpatient services by those whom we serve. This has resulted in individuals being able to remain in and be active members of their community. For children and youth, we have been very successful in helping families to learn new ways of coping thereby avoiding children and youth from being placed out of their homes. Our intellectual disabilities programs have been very successful in increasing community integration activities of those whom we serve which has improved the quality of their lives. Path also has been very effective in helping individuals with disabilities obtain and retain jobs in the community. For those who have chosen to retire, either due to age or medical reasons, path's residential program has assured that their needs have been met by accommodating this choice and by providing appropriate medical care allowing individuals to age in place. Path employs a team approach in all of its services allowing us to develop highly individualized service plans and treatment. In addition to the individual, the team may include family members, psychiatrists, clinicians, social workers, habilitation counselors, case managers, support coordinators, nurses and other professionals. In keeping with path's mission of "helping individuals achieve a more independent and fulfilling life," path offers a broad array of services. Programs range from those that are intensive and highly structured to those which offer minimal support. Flexible and coordinated movement among programs allows individuals to receive the support and resources they need, whether resolving a crisis or actively working on treatment and habilitation goals. Services share the goal of maximizing an individual's growth toward independence within an atmosphere that stresses the individual's dignity and self-worth. Although path's programs serve the community at large, path emphasizes services to individuals most in need clinically and those with limited financial resources. Path's services and supports are provided to individuals and their families who have either behavioral health needs, which include mental health and substance abuse, intellectual disabilities or co-occurring needs in more than one area. Though path's services are generally provided to those in northeast philadelphia, path also offers specialized services to individuals whose primary language is russian, regardless of where they live. For over 40 years, individuals and their families have been coming to path because of the respect and dignity we show all individuals, our quality services, our belief that all individuals can personally grow and realize their personal vision, and our commitment to help individuals live as valued and active members of the community. Behavioral health adult services: path provides a wide range of mental health and substance abuse services. Individuals and their families may receive services for a wide range of challenges that may include loss, trauma, depression, behavioral problems, poor school or work performance, substance abuse, relationship struggles, transitional life concerns and serious persistent mental illness. Upon admission, the individual receives a comprehensive assessment w

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

Path established an irs section 501(c)(3) trust as the funding vehicle for for path, inc. Workers' compensation self-insurance program (the trust). The trust was established for the exclusive purpose of providing a source of funds and maintaining adequate reserves for the payment of: 1. Benefits necessitated by the incurrence of a covered liability 2. Payment of costs and losses incurred by the employer, administrator and trustee in connection with their duties, and 3. Payment of certain administrative and operational expenses.

Schedule D, Page 3, Part X

As required by the fasb accounting standards codification, entities are required to determine whether it is more likely than not that a tax position will be sustained upon examination by the appropriate taxing authorities before any part of the benefit can be recorded in the financial statements. It also provides guidance on the recognition, measurement, and classification of income tax uncertainties, along with any related interest or penalties. This standard had no impact on the organization's financial statements. The organization's federal tax return is subject to audit by taxing authorities. The organization's returns open audit periods are for the fiscal years ending june 30, 2013-2015. As of june 30, 2016, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm4MELVIN BLIZZARD
IRS990/Form990PartVIISectionAGrp/PersonNm5BRAD NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARYANN PARROTTI
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IRS990/Form990PartVIISectionAGrp/TitleTxt10PSYCHIATRIST
IRS990/Form990PartVIISectionAGrp/TitleTxt11PSYCHIATRIST
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IRS990/MissionDesc0MISSION STATEMENT PATH'S PURPOSE IS TO PROMOTE THE WELLBEING OF INDIVIDUALS WITH BEHAVIORAL HEALTH NEEDS AND THOSE WITH INTELLECTUAL DISABILITIES. PATH'S MISSION IS HELPING INDIVIDUALS WHOM WE SERVE ACHIEVE A MORE INDEPENDENT AND FULFILLING LIFE. THROUGH THIS MISSION, PATH HELPS INDIVIDUALS TO: DISCOVER THEIR STRENGTHS MEET LIFE CHALLENGES RECOGNIZE AND PROVIDE OPPORTUNITIES FOR GROWTH ENJOY MEANINGFUL RELATIONSHIPS BE EMPOWERED TO RECOGNIZE THEIR WORTH FEEL VALUED AS ACTIVE MEMBERS OF THEIR COMMUNITY PATH'S MAJOR ACCOMPLISHMENT, FOR ALL OF ITS PROGRAMS, HAS BEEN HELPING INDIVIDUALS TO REMAIN LIVING IN THEIR COMMUNITIES AND EXPERIENCING A MORE FULFILLING LIFE. OUR ADULT BEHAVIORAL HEALTH PROGRAMS HAVE BEEN VERY SUCCESSFUL IN REDUCING THE USE OF EMERGENCY AND CRISIS SERVICES AS WELL AS INPATIENT SERVICES BY THOSE WHOM WE SERVE. THIS HAS RESULTED IN INDIVIDUALS BEING ABLE TO REMAIN IN AND BE ACTIVE MEMBERS OF THEIR COMMUNITY. FOR CHILDREN AND YOUTH, WE HAVE BEEN VERY SUCCESSFUL IN HELPIN
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IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
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IRS990/ProgramServiceRevenueGrp/Desc0INTELLECTUAL DISABILITIES
IRS990/ProgramServiceRevenueGrp/Desc1COMM BEHAVIORAL HEALTH
IRS990/ProgramServiceRevenueGrp/Desc2CLIENT FEES
IRS990/ProgramServiceRevenueGrp/Desc3MEDICARE
IRS990/ProgramServiceRevenueGrp/Desc4VOC REHAB CONTRACT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112178561
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3170778
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112178561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2940860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3170778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt496888
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0128523
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0716601
IRS990/PYOtherExpensesAmt06747470
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IRS990/PYTotalRevenueAmt037192277
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02366166
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt05863244
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FOR THE YEAR ENDED 06/30/15 THE ORGANIZATION CHANGED ITS DESIGNATION FROM AN ORGANIZATION THAT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM A GOVERNMENTAL UNIT OR FROM THE GENERAL PUBLIC TO AN ORGANIZATION THAT NORMALLY RECEIVES MORE THAN 33 1/3% OF ITS SUPPORT FROM CONTRIBUTIONS, MEMBERSHIP FEES, AND GROSS RECEIPT FROM ACTIVITIES RELATED TO ITS EXEMPT FUNCTIONS. THE ORGANIZATION BELIEVES THE NEW DESIGNATION BETTER REFLECTS THE SOURCES OF FUNDING FOR THE ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$88.7$35.0$53.6$46.6$48.1$1.56
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$75.9$25.6$50.3$52.4$50.3$2.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.6$7.52$53.0$50.6$41.7$8.91
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$46.8$3.42$43.4$51.1$39.9$11.2
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.2$3.78$32.4$43.4$39.0$4.33
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.2$5.45$24.7$38.0$37.5$0.52
2016Detailed filing. Detailed filing data is available for this year.$28.1$5.00$23.1$39.2$36.8$2.37
2015Detailed filing. Detailed filing data is available for this year.$25.6$4.30$21.3$37.2$34.7$2.50
2014Detailed filing. Detailed filing data is available for this year.$24.3$3.77$20.5$34.7$34.1$0.61
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$3.81$19.4$33.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.1$3.61$17.5$32.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.3$4.31$15.9$32.9