Civic Intelligence

Path (People Acting to Help) Inc

990 • Fiscal year 2017 • EIN 23-7313698

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 02, 2018

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

42nd percentile

0.18x

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

30th percentile

0.14x

Higher debt load relative to revenue than 30% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

42nd percentile

1.4%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$433,914

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

59th percentile

7.4%

Faster asset growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

25th percentile

-3.0%

Faster revenue growth than 25% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$30,188,275

Up $4,602,345 (+18%) from 2015

Net Assets

Up

$24,734,687

Up $3,449,270 (+16%) from 2015

Liabilities

Up

$5,453,588

Up $1,153,075 (+27%) from 2015

Revenue

Up

$38,047,916

Up $855,639 (+2.3%) from 2015

Expenses

Up

$37,523,105

Up $2,832,682 (+8.2%) from 2015

Net Income

Down

$524,811

Down $1,977,043 (-79%) 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 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

2017

Assets$30,188,275
Liabilities$5,453,588
Net Assets$24,734,687

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 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

2017

Revenue$38,047,916
Expenses$37,523,105
Net Income$524,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 2, 2018
Return Version
2016v3.1
Gross Receipts
$43,821,300
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$12,919,076$15,618,726▲ $2,699,650
Accounts Receivable$4,946,701$8,053,796▲ $3,107,095
Land, Buildings, and Equipment, Net$4,225,712$4,026,209▼ $199,503
Savings and Temporary Cash Investments$5,851,424$2,311,395▼ $3,540,029
Prepaid Expenses and Deferred Charges$142,991$150,699▲ $7,708
Total Assets$28,113,683$30,188,275▲ $2,074,592
Other Assets Total$27,779$27,450▼ $329
Liabilities
Accounts Payable and Accrued Expenses$3,080,398$3,310,103▲ $229,705
Other Liabilities$1,373,561$1,661,280▲ $287,719
Mortgage Notes Payable Secured by Investment Property$543,219$482,205▼ $61,014
Total Liabilities$4,997,178$5,453,588▲ $456,410
Net Assets / Fund Balance
Unrestricted Net Assets$23,116,505$24,734,687▲ $1,618,182
Total Net Assets Fund Balance$23,116,505$24,734,687▲ $1,618,182
Total Liabilities and Net Assets / Fund Balance$28,113,683$30,188,275▲ $2,074,592

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,157,393$6,049,291$9,206,684
Land$746,645-$746,645
Equipment$122,171$224,666$346,837
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth Andl-petkovPresident &FT$312,160$121,754$433,914
Elizabeth Andl-petkovPresident & CEO-$312,160$121,754$433,914
Stuart LevinsonPsychiatristFT$214,627$32,204$246,831
Smita AntiaPsychiatristFT$227,053$19,707$246,760
Jeff BrownCOOFT$189,930$37,554$227,484
Dottie LynchBh DirectorFT$180,244$25,010$205,254
Isabella SosnovskiPsychiatristPT$187,003$16,928$203,931
Nora KramerPsychiatristPT$178,604$11,069$189,673
Jeff WolfensonCFOFT$146,829$8,413$155,242

Board Members and Trustees

NameTitle
Nancy GreensteinChairperson
Muriel SilvaVice Chairpe
Maryann ParrottiBoard Member
Sherrie LevinBoard Member
Dr Arnold KorsinSecretary
Brad Newman EsqTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Crozer Keystone Health NetworkClient Services2602 W 9TH STREET 2ND FLR, Chester, PA 19013$212,396
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$37,459,030
Investment Income
$588,886
Other Revenue
$0
Change in Net Assets
$524,811

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,970,382
Revenue Not Reported on Financial Statements
$77,534
Revenue Not Reported on Form 990
$1,093,371
Total Revenue per Audited Statements
$39,063,753
Total Revenue per Form 990
$38,047,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$30,508,140
Other Expenses$7,014,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$21,044,740$2,972,693-$24,017,433
Other Employee Benefits$2,965,314$426,349-$3,391,663
Payroll Taxes$1,467,806$211,039-$1,678,845
Occupancy$1,522,717$137,190-$1,659,907
Travel$978,653$57,883-$1,036,536
Fees for Services Other$642,190$130,435-$772,625
Office Expenses$519,373$217,450-$736,823
Current Officers, Directors, Trustees, and Key Employees$632,050$89,440-$721,490
Pension Plan Contributions$610,878$87,831-$698,709
Depreciation Depletion$259,382$33,021-$292,403
Fees for Services Accounting$18,948$71,199-$90,147
Fees for Service Investment Mgmnt Fees-$77,534-$77,534
Other Expenses$32,743$23,917-$56,660
Conferences and Meetings$28,034$26,211-$54,245
All Other Expenses$40,804--$40,804
Interest$36,449--$36,449
Fees for Services Legal$29,977$6,089-$36,066
Fees for Services Management$13,576$2,758-$16,334
Total Functional Expenses$32,667,557$4,855,548$0$37,523,105

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,523,105
Expenses per Audited Statements$37,445,571
Total Expenses per Audited Statements$37,445,571
Expenses Not Reported on Financial Statements$77,534
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$1,661,280
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
2018-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Andl-petkov
Formed
1973
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
765
Volunteers
6

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.

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