Civic Intelligence

Lifepath Inc.

990 • Fiscal year 2016 • EIN 23-7402943

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 20, 2016

3500 High Point BoulevardBethlehem, PA 18017

(610) 264-5724

Siviq Scores

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

Liabilities / Assets

91st percentile

0.98x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.36x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

36th percentile

-0.0%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

19th percentile

$193,409

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

6th percentile

-11%

Faster asset growth than 6% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

1.2%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Down

$18,876,256

Down $2,438,091 (-11%) from 2015

Net Assets

Down

$405,558

Down $25,174 (-5.8%) from 2015

Liabilities

Down

$18,470,698

Down $2,412,917 (-12%) from 2015

Revenue

Up

$51,253,533

Up $614,463 (+1.2%) from 2015

Expenses

Up

$51,261,806

Up $701,247 (+1.4%) from 2015

Net Income

Down

-$8,273

Down $86,784 (-111%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $19,434,087Liabilities 2010: $18,980,769Net Assets 2010: $453,3182010Assets 2011: $18,450,449Liabilities 2011: $17,886,896Net Assets 2011: $563,5532011Assets 2012: $19,309,833Liabilities 2012: $18,650,260Net Assets 2012: $659,5732012Assets 2013: $20,245,909Liabilities 2013: $19,963,212Net Assets 2013: $282,6972013Assets 2014: $20,763,627Liabilities 2014: $20,406,605Net Assets 2014: $357,0222014Assets 2015: $21,314,347Liabilities 2015: $20,883,615Net Assets 2015: $430,7322015Assets 2016: $18,876,256Liabilities 2016: $18,470,698Net Assets 2016: $405,5582016Assets 2017: $18,885,630Liabilities 2017: $18,389,731Net Assets 2017: $495,8992017Assets 2018: $20,230,914Liabilities 2018: $18,794,272Net Assets 2018: $1,436,6422018Assets 2019: $19,762,191Liabilities 2019: $18,027,517Net Assets 2019: $1,734,6742019Assets 2020: $16,792,804Liabilities 2020: $14,441,741Net Assets 2020: $2,351,0632020Assets 2021: $18,270,515Liabilities 2021: $19,260,800Net Assets 2021: -$990,2852021Assets 2022: $16,375,816Liabilities 2022: $16,985,672Net Assets 2022: -$609,8562022Assets 2023: $22,553,097Liabilities 2023: $24,419,549Net Assets 2023: -$1,866,4522023Assets 2024: $23,697,905Liabilities 2024: $23,225,826Net Assets 2024: $472,0792024Assets 2025: $25,596,959Liabilities 2025: $24,116,752Net Assets 2025: $1,480,2072025

Highlighted filing

2016

Assets$18,876,256
Liabilities$18,470,698
Net Assets$405,558

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $44,187,3552010Expenses 2011: $44,470,8342011Expenses 2012: $47,585,8562012Expenses 2013: $48,369,0052013Revenue 2014: $49,698,508Expenses 2014: $49,665,655Net Income 2014: $32,8532014Revenue 2015: $50,639,070Expenses 2015: $50,560,559Net Income 2015: $78,5112015Revenue 2016: $51,253,533Expenses 2016: $51,261,806Net Income 2016: -$8,2732016Revenue 2017: $53,067,492Expenses 2017: $52,940,570Net Income 2017: $126,9222017Revenue 2018: $57,503,259Expenses 2018: $56,614,873Net Income 2018: $888,3862018Revenue 2019: $60,961,976Expenses 2019: $60,661,659Net Income 2019: $300,3172019Revenue 2020: $65,734,251Expenses 2020: $65,212,251Net Income 2020: $522,0002020Revenue 2021: $61,213,760Expenses 2021: $64,597,765Net Income 2021: -$3,384,0052021Revenue 2022: $63,331,382Expenses 2022: $62,506,083Net Income 2022: $825,2992022Revenue 2023: $63,225,356Expenses 2023: $64,671,081Net Income 2023: -$1,445,7252023Revenue 2024: $72,328,809Expenses 2024: $70,188,430Net Income 2024: $2,140,3792024Revenue 2025: $78,012,661Expenses 2025: $77,140,570Net Income 2025: $872,0912025

Highlighted filing

2016

Revenue$51,253,533
Expenses$51,261,806
Net Income-$8,273
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 20, 2016
Return Version
2015v3.0
Gross Receipts
$51,470,632
Mission and Program Overview

Mission

To provide the highest quality of services to people needing specialized supports through the blending of professional knowledge, arts, and skills in an environment of unconditional respect and dignity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$10,110,274$8,533,932▼ $1,576,342
Land, Buildings, and Equipment, Net$8,570,798$8,174,313▼ $396,485
Investments in Publicly Traded Securities$1,225,537$1,246,621▲ $21,084
Prepaid Expenses and Deferred Charges$285,516$325,776▲ $40,260
Savings and Temporary Cash Investments$395,559$84,463▼ $311,096
Cash and Non-Interest-Bearing Accounts$25,189$32,094▲ $6,905
Total Assets$21,314,347$18,876,256▼ $2,438,091
Other Assets Total$701,474$479,057▼ $222,417
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,138,484$14,102,160▼ $2,036,324
Accounts Payable and Accrued Expenses$4,539,711$3,773,980▼ $765,731
Other Liabilities$132,791$553,958▲ $421,167
Deferred Revenue$72,629$40,600▼ $32,029
Total Liabilities$20,883,615$18,470,698▼ $2,412,917
Net Assets / Fund Balance
Unrestricted Net Assets$400,802$376,269▼ $24,533
Permanently Rstr Net Assets$29,239$29,239→ $0
Temporarily Rstr Net Assets$691$50▼ $641
Total Net Assets Fund Balance$430,732$405,558▼ $25,174
Total Liabilities and Net Assets / Fund Balance$21,314,347$18,876,256▼ $2,438,091

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,802,845$7,175,385$9,978,230
Equipment$1,710,476$4,205,488$5,915,964
Leasehold Improvements$1,239,531$1,886,971$3,126,502
Land$2,409,896-$2,409,896
Other Land Buildings$11,565$128,624$140,189

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,097,338-▲ $26,742-$1,117,479
2014$1,078,951-▲ $25,015-$1,097,338
2013$952,859-▲ $132,347-$1,078,951
2012$872,803-▲ $22,590-$952,859
2011$841,501-▲ $36,738-$872,803
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ColemanExecutive DiFT$178,633$14,776$193,409
Paul ColemanExecutive Director-$178,633$14,776$193,409
Cynthia TransueLpnFT$152,715$2,193$154,908
Mary Beth HornerCFOPT$108,067$21,800$129,867

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Absolute Property MaintenanceGrounds Mainten6887 BULLHEAD ROAD, Northampton, PA 18067$208,410
Wright Concrete Paving LLCGrounds Mainten830 CATCH BASIN ROAD, Sellersville, PA 18960$100,825
Revenue and Support

Revenue Composition

Contributions and Grants
$188,693
Program Service Revenue
$50,915,393
Investment Income
$145,114
Other Revenue
$4,333
All Other Contributions
$178,600
Change in Net Assets
$-8,273

Audited Revenue Reconciliation

Revenue per Audited Statements
$51,253,533
Revenue Not Reported on Form 990
$28,320
Total Revenue per Audited Statements
$51,281,853
Total Revenue per Form 990
$51,253,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$34,609,930
Other Expenses$16,651,876
Total Fundraising Expense$37,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,700,933$1,375,516$6,402$25,082,851
Fees for Services Other$7,196,351$63,871-$7,260,222
Other Employee Benefits$6,305,286$365,536$7,639$6,678,461
Occupancy$3,163,261$287,570$7,950$3,458,781
Payroll Taxes$1,815,393$125,777$1,457$1,942,627
Depreciation Depletion$1,222,890$90,933-$1,313,823
Travel$1,130,784$16,254-$1,147,038
Pension Plan Contributions$553,891$31,807$233$585,931
Interest$290,186$252,867-$543,053
All Other Expenses$329,092$30,294$150$359,536
Other Expenses$329,879$143,954-$329,879
Current Officers, Directors, Trustees, and Key Employees$3,648$302,714$13,698$320,060
Office Expenses$228,748$30,475$247$259,470
Insurance$67,769$158,433-$226,202
Fees for Services Accounting-$65,763-$65,763
Fees for Services Legal-$27,230-$27,230
Advertising-$13,262-$13,262
Fees for Service Investment Mgmnt Fees-$7,357-$7,357
Total Functional Expenses$47,832,955$3,391,075$37,776$51,261,806

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$51,271,931
Expenses per Audited Statements$51,261,806
Total Expenses per Form 990$51,261,806
Expenses Not Reported on Form 990$10,125
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,883
Fundraising Direct Expenses$4,550
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rc Bingo$12,191$7,681$300$7,381
Total Events$12,191$7,681$3,348$4,333
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Payable$469,798
Payroll Withholdings Payable$84,160
Accrued Cost Settlements-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 11B

A draft of the form 990 is sent to several members of the finance investment committee. Any questions on the form 990 will be discussed by these members.

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

Each year, all board members and key members of management must complete an independence survey.

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

Compensation is reviewed and approved by the board for the executive director, top management, and other officers each year.

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

Compensation is reviewed and approved by the board for officers and key employees each year.

Form 990, Page 6, Part VI, Line 19

Financial statements are made available to the public upon request. The governing financial statements and conflict of interest policy are not made available to the public.

Filing and Contact Details

Filer

Filer Name
Lifepath Inc
EIN
23-7402943
Phone
6102645724
Address
3500 HIGH POINT BOULEVARD, BETHLEHEM, PA 18017

Signing Officer

Name
Paul Coleman
Title
Executive Director
Phone
6102645724
Signed
2016-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Coleman
Formed
1974
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
1,121
Volunteers
35

Preparer

Firm
Gbb & Co Llp
Address
1150 GLENLIVET DR STE C-36, ALLENTOWN, PA 18106-3122
Preparer
Todd C Newcomer CPA Cfe
Phone
4842230096
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Grounds maintenance 955,368 0 0 miscellaneous personnel 6,240,983 63,871 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The endowment funds provide ongoing future income to the organization.

Schedule D, Page 3, Part X

The organization files information returns in the united states jurisdiction. The organization is no longer subject to examination by this jurisdiction for years before 2013.

Schedule D, Page 4, Part XI, Line 2D

Investment income from affiliate 45,221

Schedule D, Page 4, Part XII, Line 2D

Investment expense from affiliate 10,125

Schedule D, Page 4, Part XIII

Part v, line 4-intended uses of endowment fund the endowment funds provide ongoing future income to the organization.

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IRS990/Form990PartVIISectionAGrp/PersonNm16MARY BETH HORNER
IRS990/Form990PartVIISectionAGrp/PersonNm17CYNTHIA TRANSUE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/ProgSrvcAccomActy3Grp/Desc0ANCILLARY SERVICES: LIFEPATH PROVIDES EARLY INTERVENTION, BEHAVIORAL SUPPORTS, COUNSELING AND OTHER SERVICES TO HELP PEOPLE MEET THEIR GOALS AND SUCCEED IN COMMUNITY LIVING.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.6$24.1$1.48$78.0$77.1$0.87
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.7$23.2$0.47$72.3$70.2$2.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$24.4$1.87$63.2$64.7$1.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.4$17.0$0.61$63.3$62.5$0.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.3$19.3$0.99$61.2$64.6$3.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.8$14.4$2.35$65.7$65.2$0.52
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.8$18.0$1.73$61.0$60.7$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.2$18.8$1.44$57.5$56.6$0.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$18.4$0.50$53.1$52.9$0.13
2016Detailed filing. Detailed filing data is available for this year.$18.9$18.5$0.41$51.3$51.3$0.01
2015Detailed filing. Detailed filing data is available for this year.$21.3$20.9$0.43$50.6$50.6$0.08
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.8$20.4$0.36$49.7$49.7$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$20.0$0.28$48.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.3$18.7$0.66$47.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$17.9$0.56$44.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$19.0$0.45$44.2
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $50M-$100M nonprofits