Civic Intelligence

Path (People Acting to Help) Inc

990 • Fiscal year 2024 • EIN 23-7313698

Jul 01, 2023 to Jun 30, 2024 • Filed on May 08, 2025

Organization ProfileWWW.PATHCENTER.ORG

View Organization Page

1919 Cottman AvenuePhiladelphia, PA 19111

(215) 728-4599

Siviq Scores

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

Liabilities / Assets

64th percentile

0.39x

Higher debt load relative to assets than 64% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.75x

Higher debt load relative to revenue than 70% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

24th percentile

-3.4%

Higher net margin than 24% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$532,246

Higher top officer pay than 71% of similar nonprofits.

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

2024 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

19th percentile

-1.9%

Faster asset growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-5.8%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$88,667,128

Up $12,800,604 (+17%) from 2022

Net Assets

Up

$53,645,636

Up $3,371,566 (+6.7%) from 2022

Liabilities

Up

$35,021,492

Up $9,429,038 (+37%) from 2022

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin24th percentile

Revenue

Down

$46,561,662

Down $5,886,412 (-11%) from 2022

Expenses

Down

$48,125,559

Down $2,224,199 (-4.4%) from 2022

Net Income

Down

-$1,563,897

Down $3,662,213 (-175%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

2024

Assets$88,667,128
Liabilities$35,021,492
Net Assets$53,645,636
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

2024

Revenue$46,561,662
Expenses$48,125,559
Net Income-$1,563,897
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$50,768,289
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 provides assistance to people with behavioral health needs and intellectual disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,908,746$24,488,902▲ $2,580,156
Other Notes and Loans Receivable, Net$15,308,600$15,308,600→ $0
Intangible Assets$14,709,932$14,500,177▼ $209,755
Investments Program Related$13,454,833$13,454,833→ $0
Land, Buildings, and Equipment, Net$12,018,739$11,799,289▼ $219,450
Accounts Receivable$5,350,930$6,198,611▲ $847,681
Savings and Temporary Cash Investments$7,284,836$2,115,425▼ $5,169,411
Prepaid Expenses and Deferred Charges$203,517$672,104▲ $468,587
Cash and Non-Interest-Bearing Accounts$36,252$36,114▼ $138
Total Assets$90,364,909$88,667,128▼ $1,697,781
Other Assets Total$88,524$93,073▲ $4,549
Liabilities
Other Liabilities$18,305,517$19,139,785▲ $834,268
Mortgage Notes Payable Secured by Investment Property$14,924,231$12,546,244▼ $2,377,987
Accounts Payable and Accrued Expenses$4,069,851$3,335,463▼ $734,388
Deferred Revenue$310,284$0▼ $310,284
Total Liabilities$37,609,883$35,021,492▼ $2,588,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,755,026$53,645,636▲ $890,610
Total Net Assets Fund Balance$52,755,026$53,645,636▲ $890,610
Total Liabilities and Net Assets / Fund Balance$90,364,909$88,667,128▼ $1,697,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,558,819$8,029,608$18,588,427
Equipment$360,429$470,220$830,649
Land$666,645-$666,645
Other Land Buildings$213,396$161,755$375,151
Investment Program Related Org$13,454,833--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth Andl-petkovPresident/ CEOFT$381,466$150,780$532,246
Smita AntiaActing Medical DirectorFT$309,288$39,015$348,303
Stuart LevinsonPsychiatristFT$280,559$46,648$327,207
Isabella SosnovskyPsychiatristPT$244,274$40,505$284,779
Marie KearnsBh DirectorFT$229,011$17,606$246,617
William SchoppeId DirectorFT$192,088$49,430$241,518
Donna Macera-bourgeoisCROFT$163,471$25,473$188,944
Winifred NagleCAOFT$156,037$18,876$174,913
Michael LewinskyCisoFT$143,602$16,694$160,296
Heather CiociolaProgram DirectorFT$141,396$17,417$158,813
Felice SrolisProgram DirectorFT$140,837$16,979$157,816
Jessica Varela CorreaCOOFT$125,095$9,552$134,647

Board Members and Trustees

NameTitle
Brad Newman EsqChairperson
Dorothy LynchVice Chairperson
Cheree BirchDirector
Helen WigginsDirector
Veronica BashirDirector
Sherrie LevinDirector (until 02/24)
Maryann ParrottiSecretary
Jeff BrownTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Law Offices Of Daniel P Mcelhatton LcLegal Svc.2000 MARKET STREET STE 1470, Philadelphia, PA 19103$115,673
Revenue and Support

Revenue Composition

Contributions and Grants
$789,115
Program Service Revenue
$44,055,983
Investment Income
$388,647
Other Revenue
$1,327,917
All Other Contributions
$6,624
Change in Net Assets
$-1,563,897

Audited Revenue Reconciliation

Revenue per Audited Statements
$46,636,535
Revenue Not Reported on Financial Statements
$-74,873
Revenue Not Reported on Form 990
$2,345,988
Other Revenue Adjustments
$-74,873
Total Revenue per Audited Statements
$48,982,523
Total Revenue per Form 990
$46,561,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,917,550
Other Expenses$11,208,009
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,429,284$1,635,777-$28,065,061
Other Employee Benefits$3,567,648$353,847-$3,921,495
Occupancy$2,532,818$136,531-$2,669,349
Payroll Taxes$1,915,243$210,689-$2,125,932
Current Officers, Directors, Trustees, and Key Employees$1,139,166$861,854-$2,001,020
Fees for Services Other$661,403$1,041,365-$1,702,768
Office Expenses$714,226$517,568-$1,231,794
Travel$1,078,272$16,891-$1,095,163
Depreciation Depletion$466,624$497,455-$964,079
Pension Plan Contributions$777,435$26,607-$804,042
Interest$2,043$609,113-$611,156
Other Expenses$355,086$1,965-$357,051
Fees for Services Accounting$47,938$75,477-$123,415
Fees for Services Legal$45,051$70,933-$115,984
Fees for Service Investment Mgmnt Fees-$108,519-$108,519
Conferences and Meetings$22,689$35,722-$58,411
Fees for Services Management$28,848$6,224-$35,072
All Other Expenses$9,867$1,376-$11,243
Total Functional Expenses$41,697,377$6,428,182$0$48,125,559

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$48,125,559
Total Expenses per Audited Statements$48,091,913
Expenses per Audited Statements$48,017,040
Expenses Not Reported on Financial Statements$108,519
Other Expense Adjustments$108,519
Expenses Not Reported on Form 990$74,873
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
Lease Liabilities$14,945,056
Due to Related Parties$4,194,729
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization's president and ceo will perform an initial review of the form 990. The form 990 will then be provided to the full board for review prior to the return being filed for review.”

Form 990, Part VI, Section B, 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. If a conflict develops, the ceo will determine the best option to ensure any conflict does not affect the operations of the organization.”

Form 990, Part VI, Section B, Line 15

“Form 990, part vi line 15a - compensation process for top official: the board of directors, who are all independent persons and have no personal relationship to the ceo, determine her compensation. The board reviews the accomplishments of the ceo using comparative compensation and benefits data of ceos in similar size and type of organizations that is provided by an independent source. 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 and since then the ceo receives the same percentage increase as all other employees receive. The ceo is compensated for the operations of path, inc. Group homes and path housing associates, inc. The board of directors meet to discuss and determine the ceo's contract which is documented in the corporate files. Form 990, part vi, line 15b - compensation process for officers: 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 comparative data as well as annual employee evaluations to determine the percentage of increases in compensation for all employees.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflicts 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
1919 COTTMAN AVENUE, PHILADELPHIA, PA 19111

Signing Officer

Name
Elizabeth Andl-petkov
Title
President/CEO
Phone
2157284599
Signed
2025-05-08
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
764
Volunteers
7

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
1570 FRUITVILLE PIKE SUITE 400, LANCASTER, PA 17601
Preparer
Kerri N Bogda CPA
Phone
7177404863
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Investment management fees -108,519.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL EXPENSES -74,873.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 74,873.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Investment management fees 108,519.”

Raw XML AppendixShowing 400 of 976 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04069851
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03335463
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IRS990/ActivityOrMissionDesc0PATH PROVIDES ASSISTANCE TO PEOPLE WITH BEHAVIORAL HEALTH NEEDS AND INTELLECTUAL DISABILITIES.
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IRS990/Desc0BEHAVIORAL HEALTH ADULT SERVICES:PATH PROVIDES A WIDE RANGE OF MENTAL AND SUBSTANCE ABUSE SERVICES. INDIVIDUALS AND THEIR FAMILIES MAY RECEIVE SERVICES FOR A WDIE RANGE OF CHALLENGES THAT MAY INCLUDE LOSS, TRAUMA, DEPRESSION, BEHAVIORAL PROBRLEMS, POOR SCHOOL OR WORK PERFORMANCE, RELATIONSHIP STRUGGLES, TRANSITIONAL LIFE CONCERNS AND SERIOUS PERSISTENT MENTAL ILLNESS. UPON ADMISSION, THE INDIVIDUAL RECEIVES A COMPREHENSIVE ASSESSMENT WHICH HELPS TO DETERMINE THE LEVEL OF SERVICE THAT BEST MEETS THE NEEDS OF THE INDIVIDUAL AND HIS/HER FAMILY. PATH IS COMMITTED TO THE BELIEF THAT INDIVIDUALS CAN AND DO RECOVER FROM MENTAL ILLNESS AND/OR SUBSTANCE ABUSE PROBLEMS. PATH OFFERS A VARIETY OF SERVICES AVAILABLE TO HELP INDIVIDUALS RESOLVE CONFLICTS AND DEVELOP.
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR (UNTIL 02/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT/ CEO
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IRS990/Form990PartVIISectionAGrp/TitleTxt10CAO
IRS990/Form990PartVIISectionAGrp/TitleTxt11CRO
IRS990/Form990PartVIISectionAGrp/TitleTxt12BH DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13ACTING MEDICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14ID DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15PSYCHIATRIST
IRS990/Form990PartVIISectionAGrp/TitleTxt16PSYCHIATRIST
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IRS990/Form990PartVIISectionAGrp/TitleTxt18CISO
IRS990/Form990PartVIISectionAGrp/TitleTxt19PROGRAM DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$88,667,128
Liabilities
$35,021,492
Net assets
$53,645,636
Revenue
$46,561,662
Expenses
$48,125,559
Net income
-$1,563,897
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $50M-$100M nonprofits