Civic Intelligence

Path with Art

990 • Fiscal year 2019 • EIN 26-0599518

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

312 2nd Avenue SSeattle, WA 98104

(206) 650-0669

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$92,268

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

24%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$671,151

Up $141,463 (+27%) from 2018

Net Assets

Up

$658,826

Up $135,606 (+26%) from 2018

Liabilities

Up

$12,325

Up $5,857 (+91%) from 2018

Revenue

Up

$1,382,784

Up $267,050 (+24%) from 2018

Expenses

Up

$1,221,475

Up $158,586 (+15%) from 2018

Net Income

Up

$161,309

Up $108,464 (+205%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $208,282Liabilities 2014: $0Net Assets 2014: $208,2822014Assets 2015: $189,617Liabilities 2015: $1,318Net Assets 2015: $188,2992015Assets 2016: $423,570Liabilities 2016: $3,213Net Assets 2016: $420,3572016Assets 2018: $529,688Liabilities 2018: $6,468Net Assets 2018: $523,2202018Assets 2019: $671,151Liabilities 2019: $12,325Net Assets 2019: $658,8262019Assets 2020: $1,317,793Liabilities 2020: $170,203Net Assets 2020: $1,147,5902020Assets 2021: $2,031,532Liabilities 2021: $3,113Net Assets 2021: $2,028,4192021Assets 2022: $4,708,423Liabilities 2022: $88,782Net Assets 2022: $4,619,6412022Assets 2024: $6,365,329Liabilities 2024: $189,741Net Assets 2024: $6,175,5882024

Highlighted filing

2019

Assets$671,151
Liabilities$12,325
Net Assets$658,826

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $319,469Expenses 2014: $301,903Net Income 2014: $17,5662014Revenue 2015: $468,429Expenses 2015: $459,300Net Income 2015: $9,1292015Revenue 2016: $784,496Expenses 2016: $552,438Net Income 2016: $232,0582016Revenue 2018: $1,115,734Expenses 2018: $1,062,889Net Income 2018: $52,8452018Revenue 2019: $1,382,784Expenses 2019: $1,221,475Net Income 2019: $161,3092019Revenue 2020: $1,810,998Expenses 2020: $1,322,234Net Income 2020: $488,7642020Revenue 2021: $2,438,156Expenses 2021: $1,557,327Net Income 2021: $880,8292021Revenue 2022: $4,635,255Expenses 2022: $2,117,948Net Income 2022: $2,517,3072022Revenue 2024: $2,841,145Expenses 2024: $3,208,706Net Income 2024: -$367,5612024

Highlighted filing

2019

Revenue$1,382,784
Expenses$1,221,475
Net Income$161,309
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$1,515,705
Mission and Program Overview

Mission

Path with Art transforms the lives of people recovering from homelessness, addiction, and other trauma by harnessing the power of creative engagement as a bridge to community and a path to stability.

Path with Art provides individuals with life affirming arts instruction, exploration, and accomplishment. We partner with over 40 Social Service partners to bring art to individuals and communities often without access to artistic and creative opportunities. Our Community Connections programs bring people from all backgrounds together though arts experiences to help us connect to our shared humanity, and foster empathy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$53,905$291,174▲ $237,269
Cash and Non-Interest-Bearing Accounts$312,557$259,880▼ $52,677
Savings and Temporary Cash Investments$157,537$117,554▼ $39,983
Land, Buildings, and Equipment, Net$4,184$1,396▼ $2,788
Accounts Receivable$458$100▼ $358
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$529,688$671,151▲ $141,463
Other Assets Total$1,047$1,047→ $0
Liabilities
Accounts Payable and Accrued Expenses$6,468$12,325▲ $5,857
Total Liabilities$6,468$12,325▲ $5,857
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$429,981$621,052▲ $191,071
Net Assets With Donor Restrictions$93,239$37,774▼ $55,465
Total Net Assets Fund Balance$523,220$658,826▲ $135,606
Total Liabilities and Net Assets / Fund Balance$529,688$671,151▲ $141,463

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,396$5,576$6,972
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Holly JacobsonExecutive DirectorFT$92,268$92,268

Board Members and Trustees

NameTitle
Jill RullkoetterPresident
Alice CunninghamDirector
Caren TidwellDirector
Jacques PughDirector
Jodi ArnoldDirector
Joseph CurranDirector
Joseph McKinstryDirector
Pamela EakesDirector
Sharon ColemanDirector
Kathy RosethSecretary
Troy BrunnerTreasurer
Kay StimsonVP, Development
Stephanie MehlVP, Governance
Revenue and Support

Revenue Composition

Contributions and Grants
$1,466,922
Program Service Revenue
$11,120
Investment Income
$3,670
Other Revenue
$-98,928
All Other Contributions
$665,033
Change in Net Assets
$161,309

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$31,571Fair Market Value (FMV)
Other Non Cash Contri Table10$25,200Fair Market Value (FMV)
Other Non Cash Contri Table5$8,883Fair Market Value (FMV)
Books and Publications-$25Fair Market Value (FMV)
Total Noncash Contributions20$65,679-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$823,026
Other Expenses$363,699
Total Fundraising Expense$116,174
Professional Fundraising Fees$34,750
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$399,668$124,752$57,109$581,529
Current Officers, Directors, Trustees, and Key Employees$80,003$12,265-$92,268
Fees for Services Other$79,586$5,434$1,513$86,533
Occupancy$73,654$5,305$4,109$83,068
Payroll Taxes$54,185$23,806-$77,991
Other Employee Benefits$49,705$21,533-$71,238
Advertising$31,815-$12,205$44,020
Fees for Services Management$28,025$4,616$3,748$36,389
Fees for Services Professional Fundraising--$34,750$34,750
Conferences and Meetings$25,553$3,688-$29,241
Travel$18,579$3,004$1,967$23,550
Office Expenses$7,805$2,777-$10,582
Information Technology$8,116$2,029-$10,145
Fees for Services Accounting$2,423$4,353-$6,776
Insurance$5,163$1,263-$6,426
Other Expenses$2,981$900-$2,981
Depreciation Depletion$1,880$908-$2,788
All Other Expenses$1,201$382$773$2,356
Total Functional Expenses$879,157$226,144$116,174$1,221,475
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$132,921
Professional Fundraising Fees$34,750
Fundraising Gross Income$31,463

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Luncheon$381,149-$4,789-
Art for All Ball$420,454$31,463$13,081$18,382
Total Events$801,603$31,463$132,921$-101,458
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Part VI, Line 4: Description of Significant Changes to Organizational Documents

Bylaws were changed as follows:1. The term of a director elected in any given year shall run from the board meeting at which such director was elected until the end of the calendar year of the end of their two-year term. If a director is elected after June 30, they shall have the rest of that calendar year plus two years to serve. If a director is elected before June 30, they shall serve that year and complete their second year in December of the second year of their term. 2. Directors shall be reelected for their second and third year consecutive terms at the organization's regularly scheduled meeting in December. 3. Officers may serve no more than two consecutive terms in a given position. 4. The Executive Director shall serve as an ex-officio member of all committees.5. Path with Art funds shall be paid out only on the signature of any one of the authorized Path with Art officers or staff members determined by resolution of the Board of Directors.6. Article XI was added to indemnify officers and directors, and from time to time indemnify the ED and senior staff.7. The Executive Committee, which shall be chaired by the President, shall have responsibility for strategic planning. The Executive Committee may designate this responsibility to an ad-hoc committee of the board and non-board members.8. The Governance Committee, shall also have responsibility in researching and recommending an annual compensation plan for the Executive Director to be approved by the Board of Directors.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the Finance Committee and if satisfactory, then it is sent to the Board of Directors for full review. After full Board review, and any resulting changes, it is approved by the Treasurer.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

For staff, any conflicts are reviewed and addressed by the Director of Operations and the Executive Director. The Board President and Governance Committee of the Board make determinations on any potential conflicts with the Board of Directors and Executive Director.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Governance Committee reviews area compensation, discusses this with the Executive Committee, and a recommendation is made to the full Board for a vote.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request

Filing and Contact Details

Filer

Filer Name
Path with Art
EIN
26-0599518
Phone
2066500669
Address
312 2nd Avenue S, Seattle, WA 98104

Signing Officer

Name
Troy Brunner
Title
Treasurer
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holly Jacobson
Formed
2007
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
22
Volunteers
108

Preparer

Firm
Jones & Associates PLLC CPAS
Address
17544 Midvale Ave N Ste 100, Shoreline, WA 98133
Preparer
Jennifer Haddon CPA
Phone
2065255261
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Community Connections: Expansive art projects between our participants and the broader public bring disparate groups of people together to foster deeper understanding, and see each other through the human lens of art. Examples of this powerful program included a flower arranging workshop at the London Plane in the Pioneer Square neighborhood of Seattle, to Hear & Now, a traveling collaboration led by the kinetic sound sculptor artists and featuring the work of artists with lived experience of homelessness. The project, which aimed to help destigmitize and "unpack" the issues of homelessness, traveled to four different locations beginning at the Seattle Art Museum and ending at the Seattle Symphony. In 2019 we launched our Veterans Cohort, a community connections project, reserved specifically for veterans of the armed forces, through a collaboration with the Seattle Opera. OTHER PROGRAM SERVICES 5: Arts Partner Trainings: Path with Art now offers professional development trainings for staff, leadership, and volunteers in regional arts and cultural organizations who are trying to expand their programming by doing more work with low-income people who have experienced trauma. Implementing Institutionalized Empathy helps organizations and individuals understand the complex realities of people who have experienced trauma and/or homelessness while exploring considerations of trauma informed care as they relate to arts engagement.

Raw XML AppendixShowing 400 of 591 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Community Connections: Expansive art projects between our participants and the broader public bring disparate groups of people together to foster deeper understanding, and see each other through the human lens of art. Examples of this powerful program included a flower arranging workshop at the London Plane in the Pioneer Square neighborhood of Seattle, to Hear & Now, a traveling collaboration led by the kinetic sound sculptor artists and featuring the work of artists with lived experience of homelessness. The project, which aimed to help destigmitize and "unpack" the issues of homelessness, traveled to four different locations beginning at the Seattle Art Museum and ending at the Seattle Symphony. In 2019 we launched our Veterans Cohort, a community connections project, reserved specifically for veterans of the armed forces, through a collaboration with the Seattle Opera.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Exhibits and Showcases: We hold regular public exhibitions, performances, and showcases that celebrate our student artists' artistic achievements. These events are powerful for both our students and the broader community, allowing the public to better understand the population we serve through the human lens of art experience versus statistics.
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