Civic Intelligence

Rocky Mountain Pathways

990 • Fiscal year 2014 • EIN 27-3311467

Jul 01, 2013 to Jun 30, 2014 • Filed on May 12, 2015

320 North Halstead St Ste 210Suite91107

(626) 683-3500

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.03x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$153,656

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$4,943,817

No earlier filing loaded for comparison.

Net Assets

$4,873,485

No earlier filing loaded for comparison.

Liabilities

$70,332

No earlier filing loaded for comparison.

Revenue

$2,693,090

No earlier filing loaded for comparison.

Expenses

$1,639,830

No earlier filing loaded for comparison.

Net Income

$1,053,260

No earlier filing loaded for comparison.

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: $4,943,817Liabilities 2014: $70,332Net Assets 2014: $4,873,4852014Assets 2015: $5,669,977Liabilities 2015: $130,487Net Assets 2015: $5,539,4902015Assets 2016: $6,153,310Liabilities 2016: $201,239Net Assets 2016: $5,952,0712016Assets 2017: $6,750,309Liabilities 2017: $275,062Net Assets 2017: $6,475,2472017Assets 2019: $7,211,912Liabilities 2019: $1,648,884Net Assets 2019: $5,563,0282019Assets 2020: $6,080,678Liabilities 2020: $514,496Net Assets 2020: $5,566,1822020Assets 2021: $5,188,542Liabilities 2021: $278,949Net Assets 2021: $4,909,5932021

Highlighted filing

2014

Assets$4,943,817
Liabilities$70,332
Net Assets$4,873,485

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2014: $2,693,090Expenses 2014: $1,639,830Net Income 2014: $1,053,2602014Revenue 2015: $2,172,953Expenses 2015: $1,506,948Net Income 2015: $666,0052015Revenue 2016: $2,172,726Expenses 2016: $1,759,957Net Income 2016: $412,7692016Revenue 2017: $2,510,445Expenses 2017: $1,987,269Net Income 2017: $523,1762017Revenue 2019: $2,311,922Expenses 2019: $3,465,397Net Income 2019: -$1,153,4752019Revenue 2020: $2,021,343Expenses 2020: $2,018,635Net Income 2020: $2,7082020Revenue 2021: $163,544Expenses 2021: $819,263Net Income 2021: -$655,7192021

Highlighted filing

2014

Revenue$2,693,090
Expenses$1,639,830
Net Income$1,053,260
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 12, 2015
Return Version
2013v4.0
Gross Receipts
$2,699,730
Mission and Program Overview

Mission

To provide alternative education solutions for at-risk and disenfranchised youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,759,446$2,717,456▼ $41,990
Land, Buildings, and Equipment, Net$1,552,195$1,992,514▲ $440,319
Accounts Receivable$405,856$193,833▼ $212,023
Prepaid Expenses and Deferred Charges$34,665$36,999▲ $2,334
Intangible Assets$5,599$3,015▼ $2,584
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,757,761$4,943,817▲ $186,056
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$74,427$57,468▼ $16,959
Other Liabilities$863,109$12,864▼ $850,245
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$937,536$70,332▼ $867,204
Net Assets / Fund Balance
Unrestricted Net Assets$3,820,225$4,873,485▲ $1,053,260
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,820,225$4,873,485▲ $1,053,260
Total Liabilities and Net Assets / Fund Balance$4,757,761$4,943,817▲ $186,056

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,063,242$118,476$1,181,718
Land$503,605-$503,605
Other Land Buildings$261,446$35,486$296,932
Equipment$164,221$41,480$205,701
Compensation and Service Providers

Employees

NameTitleOtherTotal
Melody McquittyDirector$151,774$151,774
Amy ChiDirector$132,781$132,781
John C HallPresident$118,270$118,270
Charles ChoiDirector$74,953$74,953

Board Members and Trustees

NameTitle
Joan HallFirst Vice President
Jamie HallSecond Vice President
Jennifer HallThird Vice President
Brenda MillerDirector of Accounting
Gary S WilfertCFO
Jessica G RayGeneral Manager
Jodi HallSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$872,800
Program Service Revenue
$1,825,379
Investment Income
$-6,640
Other Revenue
$1,551
All Other Contributions
$3,800
Change in Net Assets
$1,053,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,693,090
Total Revenue per Audited Statements
$2,693,090
Total Revenue per Form 990
$2,693,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,132,012
Salaries, Compensation, and Employee Benefits$507,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,993--$412,993
Fees for Services Management$191,250$33,750-$225,000
Occupancy$206,941$312-$207,253
Depreciation Depletion$90,314-$0$90,314
Other Employee Benefits$52,986--$52,986
Payroll Taxes$38,732--$38,732
Interest-$18,755-$18,755
Fees for Services Accounting-$18,068-$18,068
Office Expenses$11,891$2,917-$14,808
Fees for Services Other-$13,807-$13,807
All Other Expenses$7,868$5,842-$13,710
Travel$12,913--$12,913
Conferences and Meetings$3,906$7,695-$11,601
Other Expenses$9,104--$9,104
Advertising$4,500--$4,500
Pension Plan Contributions$3,107--$3,107
Fees for Services Legal-$789-$789
Information Technology$55--$55
Total Functional Expenses$1,537,895$101,935$0$1,639,830

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,639,830
Total Expenses per Audited Statements$1,639,830
Total Expenses per Form 990$1,639,830
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Opportunities for LearningPart VProgram RevenuesNo$856,907
Options for Youth-victor Valley501(c)(3) AffiliateProgram RevenuesNo$383,330
Options for Youth-burbank501(c)(3) AFFILIATEProgram RevenuesNo$165,531
Options for Youth-san Bernardino501(c)(3) AffiliateProgram RevenuesNo$131,504
Options for Youth-hermosa Beach501(c)(3) AffiliateProgram RevenuesNo$106,985
Options for Youth-san Juan501(c)(3) AffiliateProgram RevenuesNo$102,507
Options for Youth-san Gabriel501(c)(3) AffiliateProgram RevenuesNo$88,161
Education Management Services IiiPart VEvents, Materials & SuppliesNo$18,000

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
Loans Payable Affiliate$12,864
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes

Governance Explanations

Part VI Line 3, Management Company

The company receives management and administrative services from pathways management group, inc. (pmg), a california nonprofit public benefit corporation founded by the company's founders, for the purpose of streamlining services required by multiple charters. These services include assistance with school administration, facilities, accounting services, human resources, recruiting, training and curriculum acquisition and development.

Filing and Contact Details

Filer

EIN
27-3311467
In Care Of
% JAMIE HALL
Phone
6266833500

Signing Officer

Name
John Hall
Title
President
Phone
6266833500
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hall President
Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
44

Preparer

Preparer
Linda E G Ballesteros
Phone
6266833500
Supplemental Narrative

Additional Explanations

Family or Business Relationships

990 part vi line 2 family and business relationships: john hall, president joan hall, first vice president john hall, jr, treasurer jamie hall, second vice president jennifer hall, third vice president jodi hall, secretary

Form 990 Review

990 PART VI LINE 11 The Form 990 is distributed to each Director for his or her individual review, questions or comments. After any needed revisions are made, a final COPY is distributed to the Directors. Each Director then gives written consent approving the tax return prior to filing.

Conflict of Interest Policy

990 PART VI LINE 12C No Director of the Board of Directors shall vote on any matter or transaction concerning or with any individual, entity or matter with such Director has, or within the twelve-month period preceding the vote had, any substantial ownership, employment, fiduciary contractual or creditor relationship (any such matter or transaction is hereinafter referred to as a "Conflict"). Each Director shall disclose in writing all Conflicts to the Board of Directors prior to the discussion of the underlying matter or transaction by the Board of Directors and shall draw to the attention of the Board of Directors such Conflict at any subsequent meetings at which such matter or transaction is discussed. Following such disclosure, a Director shall be entitled to take part in the discussions of the Board of Directors concerning such matter or transaction and shall be considered in determining whether a quorum is present, but shall not be entitled to vote on the applicable matter or transaction. The question of whether a Conflict exists shall, in the absence of certainty, be determined by the vote of a majority of disinterested directors present at the meeting called for the purpose of discussing the transaction nor matter to which the Conflict relates.

Compensation Review and Approval

990 PART VI LINE 15 the organization did not compensate officers or directors during the REPORTING PERIOD.

Public Disclosure

990 part vi line 19 the organization's governing documents, conflict of interest policy, and recent federal income tax returns are made available for public inspection at the organization's principal office during normal business hours.

Financial Statement Notes

Part X Line 2

Fin 48 disclosure the organization is a nonprofit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and similar provisions of the california revenue and taxation code. The united states federal and state of california have statutes of limitations that generally range from three to four years. No open tax years are currently under examination.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECOND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8THIRD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF ACCOUNTING
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IRS990/IntangibleAssetsGrp/BOYAmt05599
IRS990/IntangibleAssetsGrp/EOYAmt03015
IRS990/InterestGrp/ManagementAndGeneralAmt018755
IRS990/InterestGrp/TotalAmt018755
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
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IRS990/IRPDocumentCnt020
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IRS990/LandBldgEquipAccumDeprecAmt0195442
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01992514
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE ALTERNATIVE EDUCATION SOLUTIONS FOR AT-RISK AND DISENFRANCHISED YOUTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
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IRS990/NetAssetsOrFundBalancesBOYAmt03820225
IRS990/NetAssetsOrFundBalancesEOYAmt04873485
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-6640
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6640
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoncashContributionsAmt03800
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IRS990/OccupancyGrp/ManagementAndGeneralAmt0312
IRS990/OccupancyGrp/ProgramServicesAmt0206941
IRS990/OccupancyGrp/TotalAmt0207253
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02917
IRS990/OfficeExpensesGrp/ProgramServicesAmt011891
IRS990/OfficeExpensesGrp/TotalAmt014808
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt052986
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IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3SMALLL EQUIPMENT AND FURNITURE
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IRS990/OtherExpensesGrp/ProgramServicesAmt131779
IRS990/OtherExpensesGrp/ProgramServicesAmt217747
IRS990/OtherExpensesGrp/ProgramServicesAmt39104
IRS990/OtherExpensesGrp/TotalAmt0441809
IRS990/OtherExpensesGrp/TotalAmt131779
IRS990/OtherExpensesGrp/TotalAmt217747
IRS990/OtherExpensesGrp/TotalAmt39104
IRS990/OtherLiabilitiesGrp/BOYAmt0863109
IRS990/OtherLiabilitiesGrp/EOYAmt012864
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01551
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IRS990/OtherRevenueTotalAmt01551
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0412993
IRS990/OtherSalariesAndWagesGrp/TotalAmt0412993
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt038732
IRS990/PayrollTaxesGrp/TotalAmt038732
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03107
IRS990/PensionPlanContributionsGrp/TotalAmt03107
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034665
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036999
IRS990/PrincipalOfficerNm0JOHN HALL PRESIDENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01825379
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01825379
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0819587
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01825699
IRS990/PYRevenuesLessExpensesAmt01034126
IRS990/PYSalariesCompEmpBnftPaidAmt0538996
IRS990/PYTotalExpensesAmt01358583
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02392709
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01053260
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0869000
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt01826930
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0631712
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0312000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02382962
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01825379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01825699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0915973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0129675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04696726
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01551
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01551
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03007142
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt07079688
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02699730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02392156
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01547685
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0441675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07081246
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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