Civic Intelligence

Granite Pathways

990 • Fiscal year 2022 • EIN 27-0327352

Oct 01, 2021 to Sep 30, 2022 • Filed on Aug 15, 2023

60 Rogers Street Ste 205Manchester, NH 03103

(603) 665-5665

Siviq Scores

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

Liabilities / Assets

99th percentile

2.38x

Higher debt load relative to assets than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.71x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

21st percentile

-9.6%

Higher net margin than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

99th percentile

$755,901

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 47.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

7th percentile

-21%

Faster asset growth than 7% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

11th percentile

-35%

Faster revenue growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,134,444

Down $308,337 (-21%) from 2021

Net Assets

Down

-$1,565,557

Down $150,726 (-11%) from 2021

Liabilities

Down

$2,700,001

Down $157,611 (-5.5%) from 2021

Revenue

Down

$1,578,009

Down $848,377 (-35%) from 2021

Expenses

Down

$1,728,735

Down $951,400 (-35%) from 2021

Net Income

Up

-$150,726

Up $103,023 (+41%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2012: $32,219Liabilities 2012: $0Net Assets 2012: $32,2192012Assets 2013: $94,779Liabilities 2013: $0Net Assets 2013: $94,7792013Assets 2014: $61,017Liabilities 2014: $0Net Assets 2014: $61,0172014Assets 2015: $9,966Liabilities 2015: $0Net Assets 2015: $9,9662015Assets 2017: $490,755Liabilities 2017: $116,321Net Assets 2017: $374,4342017Assets 2018: $802,700Liabilities 2018: $552,242Net Assets 2018: $250,4582018Assets 2019: $2,023,129Liabilities 2019: $2,708,212Net Assets 2019: -$685,0832019Assets 2020: $1,764,260Liabilities 2020: $2,925,342Net Assets 2020: -$1,161,0822020Assets 2021: $1,442,781Liabilities 2021: $2,857,612Net Assets 2021: -$1,414,8312021Assets 2022: $1,134,444Liabilities 2022: $2,700,001Net Assets 2022: -$1,565,5572022Assets 2023: $469,829Liabilities 2023: $2,060,652Net Assets 2023: -$1,590,8232023Assets 2024: $282,293Liabilities 2024: $1,943,157Net Assets 2024: -$1,660,8642024

Highlighted filing

2022

Assets$1,134,444
Liabilities$2,700,001
Net Assets-$1,565,557

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $127,6172012Revenue 2013: $195,430Expenses 2013: $132,870Net Income 2013: $62,5602013Revenue 2014: $130,502Expenses 2014: $164,264Net Income 2014: -$33,7622014Revenue 2015: $94,806Expenses 2015: $145,857Net Income 2015: -$51,0512015Revenue 2017: $1,555,989Expenses 2017: $1,281,571Net Income 2017: $274,4182017Revenue 2018: $1,323,874Expenses 2018: $1,447,850Net Income 2018: -$123,9762018Revenue 2019: $4,389,594Expenses 2019: $5,325,135Net Income 2019: -$935,5412019Revenue 2020: $3,828,619Expenses 2020: $4,304,618Net Income 2020: -$475,9992020Revenue 2021: $2,426,386Expenses 2021: $2,680,135Net Income 2021: -$253,7492021Revenue 2022: $1,578,009Expenses 2022: $1,728,735Net Income 2022: -$150,7262022Revenue 2023: $1,549,452Expenses 2023: $1,574,718Net Income 2023: -$25,2662023Revenue 2024: $1,930,613Expenses 2024: $2,000,654Net Income 2024: -$70,0412024

Highlighted filing

2022

Revenue$1,578,009
Expenses$1,728,735
Net Income-$150,726
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 15, 2023
Return Version
2021v4.2
Gross Receipts
$1,578,009
Mission and Program Overview

Mission

To empower and support adults with mental illness to pursue their personal goals through education, employment, stable housing, rewarding achievements, and meaningful relationships.

We create opportunities for individuals & families to achieve health & socioeconomic well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$525,825$750,988▲ $225,163
Cash and Non-Interest-Bearing Accounts$831,187$304,611▼ $526,576
Land, Buildings, and Equipment, Net$64,066$54,509▼ $9,557
Pledges and Grants Receivable$274$274→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,442,781$1,134,444▼ $308,337
Other Assets Total$21,429$24,062▲ $2,633
Liabilities
Other Liabilities$2,835,636$2,633,269▼ $202,367
Accounts Payable and Accrued Expenses$18,816$66,732▲ $47,916
Deferred Revenue$3,160$0▼ $3,160
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,857,612$2,700,001▼ $157,611
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-1,414,831$-1,565,557▼ $150,726
Total Net Assets Fund Balance$-1,414,831$-1,565,557▼ $150,726
Total Liabilities and Net Assets / Fund Balance$1,442,781$1,134,444▼ $308,337

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$54,509$48,173$102,682
Compensation and Service Providers

Board Members and Trustees

NameTitle
William RiderChair
Christine McmahonPresident & CEO of Fedcap
James SweeneyBoard Member
Nick BrattanBoard Member
Peter BurkeBoard Member
Carol KhouryCFO of Fedcap
Kenneth BrezenoffGen Counsel & VP Strat Init
Lynne a WestawayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$27,464
Program Service Revenue
$1,549,339
Investment Income
$0
Other Revenue
$1,206
All Other Contributions
$27,464
Change in Net Assets
$-150,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,114,457
Other Expenses$594,909
Grants and Similar Amounts Paid$19,369
Total Fundraising Expense$2,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$831,137--$831,137
Other Expenses-$204,233-$204,233
Occupancy$156,631--$156,631
Other Employee Benefits$114,074--$114,074
Payroll Taxes$112,724--$112,724
Fees for Services Other$99,718$7,153$879$107,750
Pension Plan Contributions$56,522--$56,522
Office Expenses$44,120$224$14$44,358
Insurance$24,683--$24,683
Grants to Domestic Individuals$19,369--$19,369
Fees for Services Legal$16,212--$16,212
Information Technology$13,328--$13,328
Travel$11,671-$990$12,661
Depreciation Depletion$9,558--$9,558
Conferences and Meetings$3,228--$3,228
Advertising$1,550-$717$2,267
Total Functional Expenses$1,514,525$211,610$2,600$1,728,735
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$2,621,786
Security Deposit$10,030
Other Liabilities$1,453
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The sole corporate member, pursuant to the bylaws is the fedcap group.

Form 990, Part VI, Section A, Line 7A

The organization's bylaws reserve the power to the sole member to appoint, replace or remove the board of directors (for any reason at any time).

Form 990, Part VI, Section A, Line 7B

Certain actions, as identified in the granite pathways' bylaws, require the prior affirmative vote or written consent of the sole member before the board of directors can act: 1. Amending, restating or revoking its certificate of incorporation or its by-laws; 2. Permit or approve its merger or consolidation with or into any other entity or 3. Permit or approve its conversion into another form of entity; 4. Take any action, or knowingly fail to take any action, as a result of which action or inaction the corporation shall cease to qualify as a not-for-profit organization exempt from taxation under section 501(c)(3) of the u.s. Internal revenue code, as amended (the "code"); 5. Adopt a budget or make a material change to an existing budget; 6. Divest itself of any line of business, or any other business entity, owned or controlled by it; 7. Permit or approve the filing by it of a petition for bankruptcy 8. Permit or approve the sale of all or substantially all or any material part of its assets; 9. Commence a lawsuit or other legal proceeding against any person; 10. Admit a new member; 11. Permit or approve the acquisition of any business or entity; or 12. Permit or approve the incurring of any indebtedness for borrowed money

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

Organization's process used to review form 990 the form 990 was prepared by an independent accounting firm in conjunction with fedcap's financial department. The form 990 was reviewed by senior management and then distributed to the full board of trustees for review and comment before it was filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Conflict of interest the conflict of interest policy is signed by appropriate granite pathways employees annually. Each member of the board of directors signs the conflict of interest policy on an annual basis. Violation of the policy will subject an employee to disciplinary action or immediate discharge. Employees who have knowledge or suspicion of improper conduct or activities by other employees or outside parties doing business with fedcap, are expected to immediately bring it to the attention of the ceo or director of human resources.

Form 990, Part VI, Section B, Line 15

Granite pathways does not compensate any of the officers reported on the form 990; that compensation is paid by fedcap rehabilitation services, inc. (an affiliated organization). The process that fedcap undertakes to determine compensation is as follows: the board of directors has established a compensation committee of independent persons that have no personal interest in the proposed compensation agreement. In determining the president's compensation package, the compensation committee conducts an analysis of industry comparables for individuals performing similar job functions. The compensation committee ultimately makes the decisions about the president's compensation and memorializes its decision in the board minutes.

Form 990, Part VI, Section C, Line 19

Granite pathways makes its form 990 available to the public by retaining a copy at its place of business. The form 990 is likewise published on the internet at www.guidestar.org. The organization's financial statements, governing documents and conflict of interest policy are not ordinarily made available to the public, but, if requested, will be provided at management's discretion.

Filing and Contact Details

Filer

Filer Name
Granite Pathways
EIN
27-0327352
Phone
6036655665
Address
60 ROGERS STREET STE 205, MANCHESTER, NH 03103

Signing Officer

Name
Carol Khoury
Title
CFO
Phone
6036655665
Signed
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Mcmahon
Formed
2009
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
46

Preparer

Firm
Grant Thornton Llp
Address
757 THIRD AVENUE 3RD FLOOR, NEW YORK, NY 10017-2013
Preparer
Scott Thompsett
Phone
2125990100
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1 - ORGANIZATION'S MISSION:

Granite pathways, established in 2009 as a peer-led recovery center in manchester, is organizing its efforts to address the issues of substance use disorders (sud) as well as mental health recovery. Granite pathways began as a grass-roots initiative that introduced the "clubhouse" model in new hampshire, an evidence-based, self-help community, aimed at eliminating isolation and providing hope, dignity, and recovery options for adults with mental illness. In 2016 granite pathways combined with the fedcap group an international non profit committed to creating opportunities for people with barriers to economic well being. This combination allowed for the expansion of granite pathways into the areas of workforce development and education as well as expand its array of services for those struggling with mental illness or substance use disorders. A hallmark program of granite pathways is its peer recovery services. Research proves that peer-led support is the most effective approach to substance use recovery.

FORM 990, PART III - PROGRAM SERVICE, LINE 4A:

Safe harbor recovery center this is a peer-led recovery center with a holistic approach to long-term recovery. It is a resource open to anyone impacted by addiction - including family and friends of those most keenly affected. The recovery model is peer and community driven. Based on conversations with key community and public health leaders to date, the services to be provided by shrc will include the following: - recovery coaching - peer support and support groups - family education/support - crisis intervention - continuing care information - prevention and health & wellness programs - vocational guidance/support for the recoveree to re-enter the workforce - job placement homeless outreach safe harbor recovery center contract approved by the state of nh on june 30th, 2021, to deliver face to face outreach to individuals who are homeless and to deliver peer recovery supports to those individuals as well as to assist them in seeking shelter or more permanent housing as part of their recovery plan. Parenting journey in recovery -safe harbor recovery center a small group of parents and caregivers meet for 2 hours a week for 14 weeks. In those free meetings the attendees begin to understand the complexity of addiction and struggles of recovery. They learn about avoiding triggers to relapsing behaviors, as well as overcoming the emotional shame, guilt and they stop justifying consequences related to substance use. Each attendee is educated on local resources and supports available to them. Through this program they become more confident and optimistic about maintaining recovery and reconnecting with their children and families. Mental health clubhouse seacoast pathways, portsmouth granite pathways clubhouses support adults living with mental illness on their paths to recovery through a work ordered day. We also provide a supportive environment for members to come together for health, wellness, employment, education, and fellowship. Within this structure the members begin to recognize their talents and abilities and it also eliminates isolation. Currently, this program is supported by donations and still relies on subsidy to operate. One contract has been executed with a community mental health center to provide functional support services delivered at the clubhouse. Monthly newsletters developed by members. Activities include but not limited to: - pre-employment readiness training - career focused workshops - community outreach/advocacy - computer skills classes - free membership to the ymca - prosocial activities - wellness programming strength to succeed 9 (of 11) dcyf (child protection) offices across the state sts is a voluntary program based on a trust-based model of peer-to-peer support with parents involved in the child protection system from staff who have lived experience with such adversity and meeting the challenge to achieve success. Parent partners provide peer support for parents including treatment navigation, recovery support, housing support, employment support, health/wellness support, dcyf case navigation support, court support and more. Parent partners also act as resource navigators for dcyf staff. Program staff are trained to offer parenting education for families and support to relative and kinship caregivers. In fiscal year 2022, granite pathways serviced 4,935 individuals in the various occupational health programs it offers.

FORM 990, PART III - PROGRAM SERVICE, LINE 4B:

Workforce readiness and training at safe harbor recovery center offered through safe harbor recovery center, job launch is a workforce readiness program serving individuals at any stage in their recovery. The program is unique and exciting. Individuals participate in engaging and interactive classroom-based work activities where they learn new work-related skills, explore individual goals, identify personal strengths, and build confidence to pursue dreams. Staff work closely with participants to pursue education and training, work opportunities and career goals while ensuring access to needed recovery supports. Relationships are also established with employers who are ready to hire well-prepared job launch graduates. Post-placement support and consultation is available to both employers and participants. In fiscal year 2022, granite pathways serviced 412 individuals in the workforce readiness and trainng programs at the safe harbor recovery center.

Financial Statement Notes

PART X, LINE 2:

Fin 48 granite pathways does not receive its own standalone audited financial statements; its operations are included within the financial statements of its parent organization: fedcap rehabilitation services, inc. The fin-48 footnote reproduced below is from the consolidated audited financial statements. Fedcap and its related entities follow guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. Fedcap and its related entities are exempt from federal income tax under irc section 501(c)(3), though they are subject to tax on income unrelated to their respective exempt purpose, unless that income is otherwise excluded by the irc. These organizations have processes presently in place to ensure the maintenance of their tax-exempt status; to identify and report unrelated income; to determine their filing and tax obligations in jurisdictions for which they have nexus; and to identify and evaluate other matters that may be considered tax positions. Fedcap and its related entities have determined that there are no material uncertain tax positions that require recognition or disclosure in the consolidated financial statements.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5586943
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6271616
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7199905
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT & CEO OF FEDCAP
IRS990/Form990PartVIISectionAGrp/TitleTxt6CFO OF FEDCAP
IRS990/Form990PartVIISectionAGrp/TitleTxt7GEN COUNSEL & VP STRAT INIT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt019369
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt019369
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt019369
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01578009
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt013328
IRS990/InformationTechnologyGrp/TotalAmt013328
IRS990/InsuranceGrp/ProgramServicesAmt024683
IRS990/InsuranceGrp/TotalAmt024683
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt048173
IRS990/LandBldgEquipBasisNetGrp/BOYAmt064066
IRS990/LandBldgEquipBasisNetGrp/EOYAmt054509
IRS990/LandBldgEquipCostOrOtherBssAmt0102682
IRS990/LegalDomicileStateCd0NH
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1414831
IRS990/NetAssetsOrFundBalancesEOYAmt0-1565557
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1414831
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1565557
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0156631
IRS990/OccupancyGrp/TotalAmt0156631
IRS990/OfficeExpensesGrp/FundraisingAmt014
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0224
IRS990/OfficeExpensesGrp/ProgramServicesAmt044120
IRS990/OfficeExpensesGrp/TotalAmt044358
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt021429
IRS990/OtherAssetsTotalGrp/EOYAmt024062
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0114074
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114074
IRS990/OtherExpensesGrp/Desc0REIMBURSED EXP (FEDCAP)
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0204233
IRS990/OtherExpensesGrp/TotalAmt0204233
IRS990/OtherLiabilitiesGrp/BOYAmt02835636
IRS990/OtherLiabilitiesGrp/EOYAmt02633269
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01206
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01206
IRS990/OtherRevenueTotalAmt01206
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0831137
IRS990/OtherSalariesAndWagesGrp/TotalAmt0831137
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0112724
IRS990/PayrollTaxesGrp/TotalAmt0112724
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt056522
IRS990/PensionPlanContributionsGrp/TotalAmt056522
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0274
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0274
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHRISTINE MCMAHON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/Desc0REHAB AND VOCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01549339
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01549339
IRS990/ProgSrvcAccomActy2Grp/Desc0SEE SCHEDULE O
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0145456
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0162849
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt050569
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt021536
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01315175
IRS990/PYOtherRevenueAmt07379
IRS990/PYProgramServiceRevenueAmt02368438
IRS990/PYRevenuesLessExpensesAmt0-253749
IRS990/PYSalariesCompEmpBnftPaidAmt01343424
IRS990/PYTotalExpensesAmt02680135
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02426386
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-150726
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01386490
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 4,429. 2019 AMOUNT: $ 2,455. 2020 AMOUNT: $ 7,379. 2021 AMOUNT: $ 1,206.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt027464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt050569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0115149
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0264038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt069792
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0527012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0211
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01549339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02368438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03710926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04120916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01254082
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013003701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0300
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01206
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt07379
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02455
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04429
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015469
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99880
IRS990ScheduleA/PublicSupportPY509Pct00.99890
IRS990ScheduleA/PublicSupportTotal509Amt013530713
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01576803
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02419007
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03826075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04384954
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01323874
IRS990ScheduleA/Total509Grp/TotalAmt013530713
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01578009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02426386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03828619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04389594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01323874
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013546482
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt054509
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048173
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0102682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02621786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21453
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 GRANITE PATHWAYS DOES NOT RECEIVE ITS OWN STANDALONE AUDITED FINANCIAL STATEMENTS; ITS OPERATIONS ARE INCLUDED WITHIN THE FINANCIAL STATEMENTS OF ITS PARENT ORGANIZATION: FEDCAP REHABILITATION SERVICES, INC. THE FIN-48 FOOTNOTE REPRODUCED BELOW IS FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. FEDCAP AND ITS RELATED ENTITIES FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. FEDCAP AND ITS RELATED ENTITIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH THEY ARE SUBJECT TO TAX ON INCOME UNRELATED TO THEIR RESPECTIVE EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. THESE ORGANIZATIONS HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF THEIR TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE THEIR FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH THEY HAVE NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. FEDCAP AND ITS RELATED ENTITIES HAVE DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054509
IRS990ScheduleD/TotalLiabilityAmt02633269
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL/NEEDS ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt019369
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0FOOD, TRAVEL, SUPPLIES, CLOTHES, ETC.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt04523
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FEDCAP GROUP IS COMMITTED TO EFFECTING LONG-TERM, SUSTAINABLE CHANGE AMONG THE POPULATIONS AND COMMUNITIES WE SERVE. GRANITE PATHWAYS IS AN INSTRUMENTAL PART OF EFFECTING THAT CHANGE. ITS PROGRAMS AND OPERATIONS BRING EDUCATION AND THE POWER OF WORK TO INDIVIDUALS WITH DISABILITIES, ADULTS WITH CONVICTION HISTORIES, VETERANS, AND MANY OTHERS FACING BARRIERS TO EMPLOYMENT. INDIVIDUAL GRANTS DO NOT REQUIRE CONTINUED MONITORING AS THE ORGANIZATION ONLY PROVIDES ASSISTANCE TO THOSE INDIVIDUALS WHO HAVE DEMONSTRATED A NEED (EITHER PUBLIC ASSISTANCE, EDUCATIONAL STIPENDS OR SOME OTHER FORM OF CARE). NO GIFTED FUNDS MAY BE USED FOR NON-ESSENTIAL PURPOSES AND MAY NOT BE SPENT ON DISCRETIONARY ITEMS THAT DO NOT SUPPORT AN INDIVIDUAL'S HEALTH AND WELFARE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt120000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0586943
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1251616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2199905

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