Civic Intelligence

Lifepath Inc.

990 • Fiscal year 2018 • EIN 23-7402943

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 19, 2018

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

90th percentile

0.93x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

46th percentile

0.33x

Higher debt load relative to revenue than 46% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Net Margin

40th percentile

1.5%

Higher net margin than 40% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

22nd percentile

$202,393

Higher top officer pay than 22% of similar nonprofits.

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

2018 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2018

Asset Growth

68th percentile

7.1%

Faster asset growth than 68% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

8.4%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2017 to 2018

Assets

Up

$20,230,914

Up $1,345,284 (+7.1%) from 2017

Net Assets

Up

$1,436,642

Up $940,743 (+190%) from 2017

Liabilities

Up

$18,794,272

Up $404,541 (+2.2%) from 2017

Revenue

Up

$57,503,259

Up $4,435,767 (+8.4%) from 2017

Expenses

Up

$56,614,873

Up $3,674,303 (+6.9%) from 2017

Net Income

Up

$888,386

Up $761,464 (+600%) from 2017

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

2018

Assets$20,230,914
Liabilities$18,794,272
Net Assets$1,436,642

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

2018

Revenue$57,503,259
Expenses$56,614,873
Net Income$888,386
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 19, 2018
Return Version
2017v2.3
Gross Receipts
$58,127,393
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$8,914,918$10,555,744▲ $1,640,826
Land, Buildings, and Equipment, Net$7,894,025$7,505,515▼ $388,510
Investments in Publicly Traded Securities$1,326,313$1,416,343▲ $90,030
Prepaid Expenses and Deferred Charges$211,950$337,087▲ $125,137
Savings and Temporary Cash Investments$56,380$33,921▼ $22,459
Cash and Non-Interest-Bearing Accounts$35,606$25,012▼ $10,594
Total Assets$18,885,630$20,230,914▲ $1,345,284
Other Assets Total$446,438$357,292▼ $89,146
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,524,359$14,240,953▼ $283,406
Accounts Payable and Accrued Expenses$3,075,194$3,518,280▲ $443,086
Other Liabilities$755,944$1,024,908▲ $268,964
Deferred Revenue$34,234$10,131▼ $24,103
Total Liabilities$18,389,731$18,794,272▲ $404,541
Net Assets / Fund Balance
Unrestricted Net Assets$466,660$1,406,672▲ $940,012
Permanently Rstr Net Assets$29,239$29,239→ $0
Temporarily Rstr Net Assets-$731-
Total Net Assets Fund Balance$495,899$1,436,642▲ $940,743
Total Liabilities and Net Assets / Fund Balance$18,885,630$20,230,914▲ $1,345,284

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,165,042$7,642,600$9,807,642
Equipment$1,881,092$4,713,409$6,594,501
Leasehold Improvements$1,097,860$2,104,989$3,202,849
Land$2,360,996-$2,360,996
Other Land Buildings$525$125,369$125,894

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,185,732-▲ $88,517-$1,266,911
2016$1,117,479-▲ $75,121-$1,185,732
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ColemanExecutive DiFT$187,373$15,020$202,393
Paul ColemanExecutive Director-$187,373$15,020$202,393
Cynthia TransueLpnFT$177,712$9,883$187,595
Mary Beth HornerCFOPT$109,440$23,732$133,172
Roberta MucheProgram DireFT$104,388-$104,388

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Absolute Property MaintenanceGrounds Mainten6887 BULLHEAD ROAD, Northampton, PA 18067$221,862
Wright Concrete Paving LLCGrounds Mainten830 CATCH BASIN ROAD, Sellersville, PA 18960$143,535
Michael GriffinCleaning Svc1015 N ARCH STREET, Allentown, PA 18104$101,996
Revenue and Support

Revenue Composition

Contributions and Grants
$277,097
Program Service Revenue
$57,031,258
Investment Income
$194,904
Other Revenue
$0
All Other Contributions
$276,326
Change in Net Assets
$888,386

Audited Revenue Reconciliation

Revenue per Audited Statements
$57,503,259
Revenue Not Reported on Form 990
$160,241
Total Revenue per Audited Statements
$57,663,500
Total Revenue per Form 990
$57,503,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$38,338,374
Other Expenses$18,276,499
Total Fundraising Expense$31,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,548,533$1,409,849$4,032$27,962,414
Fees for Services Other$7,804,083$29,644-$7,833,727
Other Employee Benefits$7,062,649$404,150$7,885$7,474,684
Occupancy$3,073,446$305,497$9,936$3,388,879
Payroll Taxes$1,995,700$127,582$801$2,124,083
Travel$1,234,348$16,185$396$1,250,929
Depreciation Depletion$1,047,515$36,927-$1,084,442
All Other Expenses$705,514$101,452-$806,966
Interest$297,035$339,016-$636,051
Other Expenses$533,659$12,703$533$546,895
Pension Plan Contributions$414,139$21,462$91$435,692
Current Officers, Directors, Trustees, and Key Employees$6,886$327,439$7,176$341,501
Insurance$72,463$151,958-$224,421
Fees for Services Legal-$136,541-$136,541
Office Expenses$74,581$35,592$856$111,029
Fees for Services Accounting-$80,786-$80,786
Advertising-$28,460-$28,460
Fees for Service Investment Mgmnt Fees-$8,190-$8,190
Total Functional Expenses$52,607,842$3,975,325$31,706$56,614,873

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$56,676,063
Expenses per Audited Statements$56,614,873
Total Expenses per Form 990$56,614,873
Expenses Not Reported on Form 990$61,190
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
Pension Payable$486,015
Payroll Withholdings Payable$390,378
Accrued Cost Settlements$148,515
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 all 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
2018-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Coleman
Formed
1974
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
1,057
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 1,201,097 0 0 miscellaneous personnel 6,602,986 29,644 0 total 7,804,083 29,644 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 4, Part XI, Line 2D

Investment income from affiliate 107,883

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

Investment expense from affiliate 61,190

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt112ND VICE PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt17CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt18LPN
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2PROGRAM SERVICE SUPPLIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL & MAINT
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HEALTH CARE & MAINTENANCE
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IRS990/ProgSrvcAccomActy2Grp/Desc0DAY SERVICES: LIFEPATH PROVIDES A VARIETY OF DAY SERVICES IN ENVIRONMENTS OF DIGNITY AND RESPECT. THROUGH THESE PERSON-CENTERED PROGRAMS WE HELP PEOPLE ACHIEVE THEIR OWN PERSONAL CAREER GOALS. WE PROVIDE PEOPLE WITH PRIDE IN ACCOMPLISHMENTS, INDEPENDENCE AND ENJOYMENT OF LIFE. SERVICES INCLUDE VOCATIONAL/EMPLOYMENT, ADULT DAY SERVICES, OLDER ADULT CENTERS, MEANINGFUL DAY ACTIVITIES, EDUCATIONAL SUPPORTS, PSYCHOLOGICAL SUPPORTS AND MEDICAL SUPPORTS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09143776
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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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0286878
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherExpensesAmt016903929
IRS990/PYOtherRevenueAmt05225
IRS990/PYProgramServiceRevenueAmt052746844
IRS990/PYRevenuesLessExpensesAmt0126922
IRS990/PYSalariesCompEmpBnftPaidAmt036036641
IRS990/PYTotalExpensesAmt052940570

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
2018Detailed filing. Detailed filing data is available for this year.$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