Civic Intelligence

Pathways Counseling and Growth Center

990 • Fiscal year 2018 • EIN 34-1333225

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2018

312 Third StreetElyria, OH 44035

(440) 323-5707

Siviq Scores

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

Liabilities / Assets

74th percentile

0.22x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.05x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

61st percentile

8.1%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$65,853

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

79th percentile

22%

Faster asset growth than 79% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

60th percentile

9.5%

Faster revenue growth than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$122,295

Up $22,359 (+22%) from 2017

Net Assets

Up

$95,748

Up $43,786 (+84%) from 2017

Liabilities

Down

$26,547

Down $21,427 (-45%) from 2017

Revenue

Up

$539,951

Up $46,974 (+9.5%) from 2017

Expenses

Up

$496,165

Up $193 (+0.0%) from 2017

Net Income

Up

$43,786

Up $46,781 (+1562%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $37,390Liabilities 2012: $24,187Net Assets 2012: $13,2032012Assets 2014: $76,751Liabilities 2014: $2,549Net Assets 2014: $74,2022014Assets 2015: $97,802Liabilities 2015: $44,350Net Assets 2015: $53,4522015Assets 2017: $99,936Liabilities 2017: $47,974Net Assets 2017: $51,9622017Assets 2018: $122,295Liabilities 2018: $26,547Net Assets 2018: $95,7482018Assets 2019: $134,974Liabilities 2019: $36,573Net Assets 2019: $98,4012019Assets 2020: $215,177Liabilities 2020: $99,119Net Assets 2020: $116,0582020Assets 2021: $275,223Liabilities 2021: $78,290Net Assets 2021: $196,9332021Assets 2022: $206,826Liabilities 2022: $47,707Net Assets 2022: $159,1192022Assets 2023: $361,056Liabilities 2023: $5,879Net Assets 2023: $355,1772023Assets 2024: $319,744Liabilities 2024: $1,489Net Assets 2024: $318,2552024Assets 2025: $343,774Liabilities 2025: $1,224Net Assets 2025: $342,5502025

Highlighted filing

2018

Assets$122,295
Liabilities$26,547
Net Assets$95,748

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $355,5352012Revenue 2014: $426,106Expenses 2014: $393,296Net Income 2014: $32,8102014Revenue 2015: $475,901Expenses 2015: $465,390Net Income 2015: $10,5112015Revenue 2017: $492,977Expenses 2017: $495,972Net Income 2017: -$2,9952017Revenue 2018: $539,951Expenses 2018: $496,165Net Income 2018: $43,7862018Revenue 2019: $550,437Expenses 2019: $547,784Net Income 2019: $2,6532019Revenue 2020: $526,942Expenses 2020: $509,285Net Income 2020: $17,6572020Revenue 2021: $729,474Expenses 2021: $648,599Net Income 2021: $80,8752021Revenue 2022: $606,326Expenses 2022: $644,140Net Income 2022: -$37,8142022Revenue 2023: $842,140Expenses 2023: $646,082Net Income 2023: $196,0582023Revenue 2024: $783,732Expenses 2024: $820,654Net Income 2024: -$36,9222024Revenue 2025: $854,587Expenses 2025: $830,292Net Income 2025: $24,2952025

Highlighted filing

2018

Revenue$539,951
Expenses$496,165
Net Income$43,786
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$539,951
Mission and Program Overview

Mission

Family and individual counseling

Family and individual counseling the organization provides body, mind and spirit-centered psychological counseling services so that individuals can reach their

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$19,492$76,392▲ $56,900
Accounts Receivable$74,268$33,379▼ $40,889
Land, Buildings, and Equipment, Net$6,176$12,524▲ $6,348
Total Assets$99,936$122,295▲ $22,359
Liabilities
Accounts Payable and Accrued Expenses$47,974$26,547▼ $21,427
Total Liabilities$47,974$26,547▼ $21,427
Net Assets / Fund Balance
Unrestricted Net Assets$51,962$95,748▲ $43,786
Total Net Assets Fund Balance$51,962$95,748▲ $43,786
Total Liabilities and Net Assets / Fund Balance$99,936$122,295▲ $22,359

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,524$49,080$61,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ruthie LaseckiExecutive DirectorFT$65,853$65,853

Board Members and Trustees

NameTitle
Dan MillerPresident
Allan HersmanTrustee
Lindsay BottTrustee
Rev Beth MckeeTrustee
Lena M ParksTreasurer
Pam WaiteVice Pres/secy
Revenue and Support

Revenue Composition

Contributions and Grants
$86,207
Program Service Revenue
$453,744
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,207
Change in Net Assets
$43,786
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$415,326
Other Expenses$80,839
Total Fundraising Expense$5,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$301,690$10,150$1,550$313,390
Current Officers, Directors, Trustees, and Key Employees$52,682$9,878$3,293$65,853
Payroll Taxes$26,962$1,389$350$28,701
Occupancy$12,255$645$0$12,900
Office Expenses$8,662$2,884$0$11,546
Information Technology$11,503$0$0$11,503
Insurance$8,562$1,150$0$9,712
Fees for Services Management$6,367$1,296$0$7,663
Fees for Services Accounting$2,791$2,975$36$5,802
Pension Plan Contributions$5,072$261$66$5,399
All Other Expenses$3,272$172$0$3,444
Conferences and Meetings$2,814$0$0$2,814
Depreciation Depletion$2,255$0$0$2,255
Other Employee Benefits$1,863$96$24$1,983
Advertising$1,301$0$0$1,301
Other Expenses$0$278$0$278
Total Functional Expenses$459,174$31,597$5,394$496,165
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
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
Pathways Counseling and Growth Center
EIN
34-1333225
Phone
4403235707
Address
312 THIRD STREET, ELYRIA, OH 44035

Signing Officer

Name
Ruthie Lasecki
Title
Executive Director
Phone
4403235707
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ruthie Lasecki
Formed
1981
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
15

Preparer

Firm
Alan V Januzzi CPA
Address
7710 RICE RD, AMHERST, OH 44001-9609
Preparer
Alan V Januzzi CPA
Phone
4409852550
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Board members are provided copies of the 990

Pt VI, Line 12C

Conflicts are monitored annually in accordance with the conflict of interest policy

Pt VI, Line 15A

The executive director's compensation is established annually by the board and takes into consideration comparable wages of similar sized organizations

Pt VI, Line 15B

The executive director establishes wages for employees taking into consideration comparable wage levels of similar sized organizations

Form 990EZ, Part I, Line 16

DUES AND FEES

Form 990EZ, Part I, Line 16

FINANCE CHARGES/INTEREST

Form 990EZ, Part I, Line 16

INSURANCE

Form 990EZ, Part I, Line 16

OFFICE EXPENSES

Form 990EZ, Part I, Line 16

TELEPHONE

Form 990EZ, Part I, Line 16

ADVERTISING

Form 990EZ, Part II, Line 24

Accounts Receivable - Net

Form 990EZ, Part II, Line 24

Pledges Receivable - Net

Form 990EZ, Part II, Line 26

Accounts Payable & Accrued Expenses

Form 990, Part IX, Line 24E

Equipment expenses 3444. 3272. 172. 0.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt011923
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0216351
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt054
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0463729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0479753
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0431948
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0365034
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0402169
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02142633
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt026
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt054
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02358984
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0549936
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0492963
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0475887
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0426106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0414092
IRS990ScheduleA/Total509Grp/TotalAmt02358984
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02359038
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt012524
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049080
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061604
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012524
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE PROVIDED COPIES OF THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS ARE MONITORED ANNUALLY IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS ESTABLISHED ANNUALLY BY THE BOARD AND TAKES INTO CONSIDERATION COMPARABLE WAGES OF SIMILAR SIZED ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR ESTABLISHES WAGES FOR EMPLOYEES TAKING INTO CONSIDERATION COMPARABLE WAGE LEVELS OF SIMILAR SIZED ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES AND FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCE CHARGES/INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INSURANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICE EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TELEPHONE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ADVERTISING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Pledges Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13EQUIPMENT EXPENSES 3444. 3272. 172. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt099936
IRS990/TotalAssetsEOYAmt0122295
IRS990/TotalAssetsGrp/BOYAmt099936
IRS990/TotalAssetsGrp/EOYAmt0122295
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt086207
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05394
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031597
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0459174
IRS990/TotalFunctionalExpensesGrp/TotalAmt0496165
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047974
IRS990/TotalLiabilitiesEOYAmt026547
IRS990/TotalLiabilitiesGrp/BOYAmt047974
IRS990/TotalLiabilitiesGrp/EOYAmt026547
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095748
IRS990/TotalProgramServiceExpensesAmt0459174
IRS990/TotalProgramServiceRevenueAmt0453744
IRS990/TotalReportableCompFromOrgAmt065853
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0453744
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539951
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt099936
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122295
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt051962
IRS990/UnrestrictedNetAssetsGrp/EOYAmt095748
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0312 3RD ST
IRS990/USAddress/CityNm0ELYRIA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044035
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUTHIE LASECKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04403235707
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PATHWAYS COUNSELING AND GROWTH CENTER

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