Civic Intelligence

Granite Pathways

990 • Fiscal year 2023 • EIN 27-0327352

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 15, 2024

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

4.39x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

1.33x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

-1.6%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

99th percentile

$852,042

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 55.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

1st percentile

-59%

Faster asset growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.8%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$469,829

Down $664,615 (-59%) from 2022

Net Assets

Down

-$1,590,823

Down $25,266 (-1.6%) from 2022

Liabilities

Down

$2,060,652

Down $639,349 (-24%) from 2022

Revenue

Down

$1,549,452

Down $28,557 (-1.8%) from 2022

Expenses

Down

$1,574,718

Down $154,017 (-8.9%) from 2022

Net Income

Up

-$25,266

Up $125,460 (+83%) from 2022

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

2023

Assets$469,829
Liabilities$2,060,652
Net Assets-$1,590,823

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

2023

Revenue$1,549,452
Expenses$1,574,718
Net Income-$25,266
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,549,452
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$750,988$121,856▼ $629,132
Cash and Non-Interest-Bearing Accounts$304,611$98,383▼ $206,228
Land, Buildings, and Equipment, Net$54,509$47,525▼ $6,984
Prepaid Expenses and Deferred Charges$24,062$24,062→ $0
Pledges and Grants Receivable$274$274→ $0
Total Assets$1,134,444$469,829▼ $664,615
Other Assets Total$0$177,729▲ $177,729
Liabilities
Other Liabilities$2,633,269$1,919,378▼ $713,891
Accounts Payable and Accrued Expenses$66,732$125,649▲ $58,917
Deferred Revenue-$15,625-
Total Liabilities$2,700,001$2,060,652▼ $639,349
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$15,657-
Net Assets Without Donor Restrictions$-1,565,557$-1,606,480▼ $40,923
Total Net Assets Fund Balance$-1,565,557$-1,590,823▼ $25,266
Total Liabilities and Net Assets / Fund Balance$1,134,444$469,829▼ $664,615

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47,525$55,157$102,682
Other Assets Org$177,729--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Erica UngarelliState Director$110,819$110,819

Board Members and Trustees

NameTitle
Nick BrattanChair
Christine McmahonPresident & CEO of Fedcap
James SweeneyBoard Member
Peter BurkeBoard Member
William RiderBoard Member
Cassandra DurandBoard Member (as of 3/2023)
Carol KhouryCFO of Fedcap
Kenneth BrezenoffGen Counsel & VP Strat Ini
Lynne a WestawayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,022
Program Service Revenue
$1,491,816
Investment Income
$22
Other Revenue
$2,592
All Other Contributions
$55,022
Change in Net Assets
$-25,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,076,750
Other Expenses$478,835
Grants and Similar Amounts Paid$19,133
Total Fundraising Expense$46
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$755,573$103,033-$858,606
Occupancy$118,714$28,643-$147,357
Other Employee Benefits$105,572$14,396-$119,968
Pension Plan Contributions$52,401$7,146-$59,547
Office Expenses$44,674$175-$44,849
Payroll Taxes$33,994$4,635-$38,629
Insurance$25,407--$25,407
Information Technology$20,410--$20,410
Fees for Services Other$20,381--$20,381
Grants to Domestic Individuals$19,133--$19,133
Travel$13,664--$13,664
Depreciation Depletion$6,984--$6,984
Conferences and Meetings$4,534--$4,534
Fees for Services Legal$3,290--$3,290
Advertising$793--$793
Other Expenses$163,213$27,907$46$46
Total Functional Expenses$1,388,737$185,935$46$1,574,718
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
Intercompany Payable$1,778,675
Operating Lease Liabilites$129,473
Security Deposit$10,030
Other Liabilities$1,200
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 individuals 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
2024-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine Mcmahon
Formed
2009
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
37

Preparer

Firm
Grant Thornton Advisors LLC
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 2023, granite pathways serviced 1,495 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.

Form 990, Part IX, Line 24A

The fedcap group provides certain corporate services such as finance, human resources, payroll, legal and information technology, to its affiliated organizations. These services are reimbursed at cost; in fiscal 2023, fedcap, inc. Reimbursed $191,120 to the fedcap group for these corporate services.

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 it is 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. Part ix, right-of-use assets, line 2 and part x, operating lease liability line 1(2): the financial accounting standards board ("fasb") implemented a new lease accounting standard that became effective for granite pathways as in the year ending september 30, 2023. This accounting standard was effectuated to improve the transparency surrounding key information pertaining to an exempt organization's leasing arrangements (and to ensure that all organizations were recording the transactions uniformly on their balance sheets).

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6700590
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7325340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt8242410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt9110138
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER (AS OF 3/2023)
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT & CEO OF FEDCAP
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO OF FEDCAP
IRS990/Form990PartVIISectionAGrp/TitleTxt8GEN COUNSEL & VP STRAT INI
IRS990/Form990PartVIISectionAGrp/TitleTxt9STATE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt019133
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt019133
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt019133
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01549452
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt020410
IRS990/InformationTechnologyGrp/TotalAmt020410
IRS990/InsuranceGrp/ProgramServicesAmt025407
IRS990/InsuranceGrp/TotalAmt025407
IRS990/InvestmentIncomeGrp/ExclusionAmt022
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt055157
IRS990/LandBldgEquipBasisNetGrp/BOYAmt054509
IRS990/LandBldgEquipBasisNetGrp/EOYAmt047525
IRS990/LandBldgEquipCostOrOtherBssAmt0102682
IRS990/LegalDomicileStateCd0NH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1565557
IRS990/NetAssetsOrFundBalancesEOYAmt0-1590823
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1565557
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1606480
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt028643
IRS990/OccupancyGrp/ProgramServicesAmt0118714
IRS990/OccupancyGrp/TotalAmt0147357
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0175
IRS990/OfficeExpensesGrp/ProgramServicesAmt044674
IRS990/OfficeExpensesGrp/TotalAmt044849
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0177729
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014396
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0105572
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0119968
IRS990/OtherExpensesGrp/Desc0REIMBURSED EXP (FEDCAP)
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt046
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt027907
IRS990/OtherExpensesGrp/ProgramServicesAmt0163213
IRS990/OtherExpensesGrp/TotalAmt0191120
IRS990/OtherExpensesGrp/TotalAmt146
IRS990/OtherLiabilitiesGrp/BOYAmt02633269
IRS990/OtherLiabilitiesGrp/EOYAmt01919378
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02592
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02592
IRS990/OtherRevenueTotalAmt02592
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0103033
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0755573
IRS990/OtherSalariesAndWagesGrp/TotalAmt0858606
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04635
IRS990/PayrollTaxesGrp/ProgramServicesAmt033994
IRS990/PayrollTaxesGrp/TotalAmt038629
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07146
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt052401
IRS990/PensionPlanContributionsGrp/TotalAmt059547
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0274
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0274
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024062
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024062
IRS990/PrincipalOfficerNm0CHRISTINE MCMAHON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/Desc0REHAB AND VOCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01491816
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01491816
IRS990/ProgSrvcAccomActy2Grp/Desc0SEE SCHEDULE O
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0133702
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0141842
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt027464
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt019369
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0594909
IRS990/PYOtherRevenueAmt01206
IRS990/PYProgramServiceRevenueAmt01549339
IRS990/PYRevenuesLessExpensesAmt0-150726
IRS990/PYSalariesCompEmpBnftPaidAmt01114457
IRS990/PYTotalExpensesAmt01728735
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01578009
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-25266
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01349974
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 4,429. 2019 AMOUNT: $ 2,455. 2020 AMOUNT: $ 7,379. 2021 AMOUNT: $ 1,206. 2022 AMOUNT: $ 2,592.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt055022
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt027464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt050569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0115149
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0264038
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0512242
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0211
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0322
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01491816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01549339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02368438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03710926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04120916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013241435
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0211
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0322
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt02592
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01206
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt07379
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02455
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04429
IRS990ScheduleA/OtherIncome509Grp/TotalAmt018061
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99880
IRS990ScheduleA/PublicSupportTotal509Amt013753677
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01546838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01576803
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02419007
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03826075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04384954
IRS990ScheduleA/Total509Grp/TotalAmt013753677
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01549452
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01578009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02426386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03828619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt04389594
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013772060
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/OtherAssetsOrgGrp/BookValueAmt0177729
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047525
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt055157
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0102682
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01778675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt110030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3129473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASE LIABILITES
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 IT IS 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. PART IX, RIGHT-OF-USE ASSETS, LINE 2 AND PART X, OPERATING LEASE LIABILITY LINE 1(2): THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") IMPLEMENTED A NEW LEASE ACCOUNTING STANDARD THAT BECAME EFFECTIVE FOR GRANITE PATHWAYS AS IN THE YEAR ENDING SEPTEMBER 30, 2023. THIS ACCOUNTING STANDARD WAS EFFECTUATED TO IMPROVE THE TRANSPARENCY SURROUNDING KEY INFORMATION PERTAINING TO AN EXEMPT ORGANIZATION'S LEASING ARRANGEMENTS (AND TO ENSURE THAT ALL ORGANIZATIONS WERE RECORDING THE TRANSACTIONS UNIFORMLY ON THEIR BALANCE SHEETS).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047525
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0177729
IRS990ScheduleD/TotalLiabilityAmt01919378
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL/NEEDS ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt019133
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0FOOD, TRAVEL, SUPPLIES, CLOTHES, ETC.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0677
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/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0700590

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