Civic Intelligence

Rocky Mountain Pathways

990 • Fiscal year 2017 • EIN 27-3311467

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

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

29th percentile

0.04x

Higher debt load relative to assets than 29% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

40th percentile

0.11x

Higher debt load relative to revenue than 40% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

79th percentile

21%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$136,187

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

67th percentile

9.7%

Faster asset growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

16%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,750,309

Up $596,999 (+9.7%) from 2016

Net Assets

Up

$6,475,247

Up $523,176 (+8.8%) from 2016

Liabilities

Up

$275,062

Up $73,823 (+37%) from 2016

Revenue

Up

$2,510,445

Up $337,719 (+16%) from 2016

Expenses

Up

$1,987,269

Up $227,312 (+13%) from 2016

Net Income

Up

$523,176

Up $110,407 (+27%) from 2016

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

2017

Assets$6,750,309
Liabilities$275,062
Net Assets$6,475,247

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

2017

Revenue$2,510,445
Expenses$1,987,269
Net Income$523,176
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.1
Gross Receipts
$2,510,445
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$3,113,068$3,515,013▲ $401,945
Cash and Non-Interest-Bearing Accounts$2,671,824$2,354,428▼ $317,396
Accounts Receivable$368,418$880,868▲ $512,450
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
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$6,153,310$6,750,309▲ $596,999
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$201,239$275,062▲ $73,823
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$201,239$275,062▲ $73,823
Net Assets / Fund Balance
Unrestricted Net Assets$5,952,071$6,475,247▲ $523,176
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$5,952,071$6,475,247▲ $523,176
Total Liabilities and Net Assets / Fund Balance$6,153,310$6,750,309▲ $596,999

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,636,551$300,399$2,936,950
Land$503,605-$503,605
Other Land Buildings$236,500$80,169$316,669
Equipment$138,357$170,740$309,097
Compensation and Service Providers

Employees

NameTitleOtherTotal
Anne Miller ThomasDirector of Instruction$136,187$136,187
Waneka M RuffinDirector of Special Education$122,660$122,660
Andrew MorganPrincipal$116,219$116,219
Katherine SalasLead School Psychologist I$113,629$113,629
Erica CarrilloLead School Psychologist I$112,982$112,982

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
Elizabeth BaskervilleChief Financial Officer
Tommie JoeChief Operating Officer
Jodi HallSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,501,734
Investment Income
$7,264
Other Revenue
$1,447
Change in Net Assets
$523,176

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,510,445
Total Revenue per Audited Statements
$2,510,445
Total Revenue per Form 990
$2,510,445
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,300,679
Salaries, Compensation, and Employee Benefits$686,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$524,731--$524,731
Occupancy$165,773$61,595-$227,368
Fees for Services Management$191,250$33,750-$225,000
Depreciation Depletion$142,864--$142,864
Other Employee Benefits$111,148--$111,148
Office Expenses$13,716$38,541-$52,257
Payroll Taxes$45,263--$45,263
Fees for Services Other-$38,226-$38,226
Travel$5,286$19,564-$24,850
Pension Plan Contributions$5,448--$5,448
Other Expenses$4,501$800-$5,301
Advertising-$1,869-$1,869
Information Technology$550$172-$722
All Other Expenses$10,423$-10,293-$130
Total Functional Expenses$1,737,217$250,052$0$1,987,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,987,269
Total Expenses per Audited Statements$1,987,269
Total Expenses per Form 990$1,987,269
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$1,152,468
Lupine Properties LLCPart VMaintenance & Construction SvcNo$78,240
Education Management Services IiiPart VEvents, Materials & SuppliesNo$13,398
Farm Stay Inn LLCPart VLodge Related ExpensesNo$3,126
Alltech Enterprises LLCPart VComputer ServicesNo$740

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
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
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
2018-05-09
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
46

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.

Management Company

Part VI Line 3 Name of Management Company: Pathways Management Group, Inc. Services provided: Provides the education program for independent study based on instruction, recruits and manages personnel, provides accounting services, manages facilities, and provides financing. Persons compensated by the management company: the following persons were compensated by the management company for services provided to the filing organization and/or related organizations during the year: Elizabeth Baskerville Chief Financial Officer Reportable compensation $75,423 Other compensation $1,565 Tommie Joe Chief Operating Officer Reportable compensation $107,631 Other compensation $2,437 Cynthia Harsen Corporate Controller Reportable compensation $139,999 Other compensation $6,787 Vrej Boghokian Dir of School Implementation Reportable compensation $142,043 Other compensation $9,500 Jessica G Ray Assistant Superintendent Reportable compensation $191,710 Other compensation $4,076 Danielle French-Jun Dir of Experiential Learning Reportable compensation $126,377 Other compensation $3,290

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/TitleTxt5SECOND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt8THIRD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt11LEAD SCHOOL PSYCHOLOGIST I
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIR OF SPECIAL EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF INSTRUCTION
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt15LEAD SCHOOL PSYCHOLOGIST I
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