Civic Intelligence

Rocky Mountain Pathways

990 • Fiscal year 2016 • EIN 27-3311467

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 26, 2017

320 NORTH HALSTEAD ST Suite 210Pasadena, CA 91107

(626) 683-3500

Siviq Scores

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

Liabilities / Assets

26th percentile

0.03x

Higher debt load relative to assets than 26% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.09x

Higher debt load relative to revenue than 34% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

80th percentile

19%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$148,239

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

71st percentile

8.5%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

-0.0%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$6,153,310

Up $483,333 (+8.5%) from 2015

Net Assets

Up

$5,952,071

Up $412,581 (+7.4%) from 2015

Liabilities

Up

$201,239

Up $70,752 (+54%) from 2015

Revenue

Down

$2,172,726

Down $227 (-0.0%) from 2015

Expenses

Up

$1,759,957

Up $253,009 (+17%) from 2015

Net Income

Down

$412,769

Down $253,236 (-38%) from 2015

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

2016

Assets$6,153,310
Liabilities$201,239
Net Assets$5,952,071

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

2016

Revenue$2,172,726
Expenses$1,759,957
Net Income$412,769
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 26, 2017
Return Version
2015v3.0
Gross Receipts
$2,172,726
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,017,774$3,113,068▲ $1,095,294
Cash and Non-Interest-Bearing Accounts$3,286,831$2,671,824▼ $615,007
Accounts Receivable$360,062$368,418▲ $8,356
Prepaid Expenses and Deferred Charges$4,879$0▼ $4,879
Intangible Assets$431$0▼ $431
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$5,669,977$6,153,310▲ $483,333
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$117,232$201,239▲ $84,007
Other Liabilities$13,255$0▼ $13,255
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$130,487$201,239▲ $70,752
Net Assets / Fund Balance
Unrestricted Net Assets$5,539,490$5,952,071▲ $412,581
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$5,539,490$5,952,071▲ $412,581
Total Liabilities and Net Assets / Fund Balance$5,669,977$6,153,310▲ $483,333

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,349,520$65,818$1,415,338
Buildings$1,140,833$234,988$1,375,821
Land$503,605-$503,605
Equipment$119,110$122,955$242,065
Compensation and Service Providers

Employees

NameTitleOtherTotal
Martin McgrealDirector of Instruction$148,239$148,239
Joseph H ZottoDirector of Instruction$134,600$134,600
Waneka M RuffinDirector of Special Education$129,629$129,629
Anne Miller ThomasDirector of Instruction$127,918$127,918
Jonathan Michael KeithPrincipal$114,022$114,022

Board Members and Trustees

NameTitle
John C HallPresident
Joan HallFirst Vice President
Jamie DonahueSecond Vice President
Jennifer LenihanThird Vice President
Amy ChiDirector
Charles ChoiDirector
Melody McquittyDirector
Jodi HallSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,152,329
Investment Income
$6,713
Other Revenue
$13,684
Change in Net Assets
$412,769

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,172,726
Revenue Not Reported on Form 990
$6,852
Total Revenue per Audited Statements
$2,179,578
Total Revenue per Form 990
$2,172,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,147,187
Salaries, Compensation, and Employee Benefits$612,770
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$478,012--$478,012
Fees for Services Management$191,250$33,750-$225,000
Occupancy$206,387$892-$207,279
Depreciation Depletion$122,814-$0$122,814
Other Employee Benefits$88,823--$88,823
Payroll Taxes$40,405--$40,405
Fees for Services Accounting-$21,941-$21,941
Travel$19,435--$19,435
Fees for Services Legal-$16,701-$16,701
Office Expenses$10,175$1,442-$11,617
Other Expenses$10,842$19,547-$10,842
All Other Expenses$5,364$5,300-$10,664
Conferences and Meetings$7,361$836-$8,197
Pension Plan Contributions$5,530--$5,530
Advertising$1,701--$1,701
Information Technology$1,437--$1,437
Fees for Services Other-$1,062-$1,062
Interest-$308-$308
Total Functional Expenses$1,658,178$101,779$0$1,759,957

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,766,997
Expenses per Audited Statements$1,759,957
Total Expenses per Form 990$1,759,957
Expenses Not Reported on Form 990$7,040
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
Ofl Charter SchoolsPart VProgram RevenuesNo$1,009,729
Education Management Services IiiPart VEvents, Materials & SuppliesNo$7,675

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$0
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
No
Filing and Contact Details

Filer

Filer Name
Rocky Mountain Pathways
EIN
27-3311467
In Care Of
% JAMIE DONAHUE
Phone
6266833500
Address
320 NORTH HALSTEAD ST Suite 210, PASADENA, CA 91107

Signing Officer

Name
John Hall
Title
President
Phone
6266833500
Signed
2017-02-26
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

Firm
Maginnis Knechtel & McIntyre LLP
Address
300 W Colorado Blvd, Pasadena, CA 91105
Preparer
Linda E G Ballesteros
Phone
6264493466
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 donahue, second vice president jennifer lenihan, 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

Fin 48 Disclosure

Schedule d part x line 2 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/TitleTxt4FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8THIRD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR OF INSTRUCTION
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR OF INSTRUCTION
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIR OF SPECIAL EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF INSTRUCTION
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