Civic Intelligence

Pathways MI Inc

990 • Fiscal year 2016 • EIN 38-2118103

Oct 01, 2015 to Sep 30, 2016 • Filed on Jul 20, 2017

412 Century LaneHolland, MI 49423

(616) 396-2301

Siviq Scores

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

Liabilities / Assets

85th percentile

0.70x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.19x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

53rd percentile

2.9%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

76th percentile

20%

Faster revenue growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,028,770

Down $163,978 (-14%) from 2015

Net Assets

Up

$306,434

Up $113,439 (+59%) from 2015

Liabilities

Down

$722,336

Down $277,417 (-28%) from 2015

Revenue

Up

$3,863,122

Up $635,735 (+20%) from 2015

Expenses

Up

$3,749,683

Up $441,641 (+13%) from 2015

Net Income

Up

$113,439

Up $194,094 (+241%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,658,017Liabilities 2010: $1,489,129Net Assets 2010: $168,8882010Assets 2011: $1,399,288Liabilities 2011: $1,305,791Net Assets 2011: $93,4972011Assets 2012: $1,184,193Liabilities 2012: $1,020,506Net Assets 2012: $163,6872012Assets 2013: $1,083,738Liabilities 2013: $920,886Net Assets 2013: $162,8522013Assets 2014: $1,149,090Liabilities 2014: $894,761Net Assets 2014: $254,3292014Assets 2015: $1,192,748Liabilities 2015: $999,753Net Assets 2015: $192,9952015Assets 2016: $1,028,770Liabilities 2016: $722,336Net Assets 2016: $306,4342016

Highlighted filing

2016

Assets$1,028,770
Liabilities$722,336
Net Assets$306,434

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,698,2952010Expenses 2011: $4,211,4022011Expenses 2012: $3,734,0732012Revenue 2013: $3,466,983Expenses 2013: $3,497,434Net Income 2013: -$30,4512013Revenue 2014: $3,296,398Expenses 2014: $3,172,060Net Income 2014: $124,3382014Revenue 2015: $3,227,387Expenses 2015: $3,308,042Net Income 2015: -$80,6552015Revenue 2016: $3,863,122Expenses 2016: $3,749,683Net Income 2016: $113,4392016

Highlighted filing

2016

Revenue$3,863,122
Expenses$3,749,683
Net Income$113,439
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jul 20, 2017
Return Version
2015v3.0
Gross Receipts
$3,873,404
Mission and Program Overview

Mission

The mission of Pathways, MI Inc. is to provide life transforming

The mission of Pathways, MI Inc. is to provide life transforming services to children, families, and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$70,530$465,245▲ $394,715
Land, Buildings, and Equipment, Net$234,564$202,082▼ $32,482
Investments in Publicly Traded Securities$294,048$156,354▼ $137,694
Cash and Non-Interest-Bearing Accounts$55,730$151,669▲ $95,939
Accounts Receivable$505,660$31,863▼ $473,797
Prepaid Expenses and Deferred Charges$32,216$21,557▼ $10,659
Total Assets$1,192,748$1,028,770▼ $163,978
Liabilities
Mortgage Notes Payable Secured by Investment Property$611,320$484,107▼ $127,213
Accounts Payable and Accrued Expenses$340,800$187,122▼ $153,678
Escrow Account Liability$42,777$44,692▲ $1,915
Deferred Revenue$4,856$6,415▲ $1,559
Total Liabilities$999,753$722,336▼ $277,417
Net Assets / Fund Balance
Unrestricted Net Assets$5,541$147,622▲ $142,081
Temporarily Rstr Net Assets$147,454$118,812▼ $28,642
Permanently Rstr Net Assets$40,000$40,000→ $0
Total Net Assets Fund Balance$192,995$306,434▲ $113,439
Total Liabilities and Net Assets / Fund Balance$1,192,748$1,028,770▼ $163,978

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$155,631$466,288$621,919
Equipment$9,725$248,542$258,267
Other Land Buildings-$45,493$45,493
Land$35,634-$35,634
Leasehold Improvements$1,092$3,453$4,545

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$40,000---$40,000
2015$40,000---$40,000
2014$40,000---$40,000
2013$40,000---$40,000
2012$40,000---$40,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anne GamachePast President
Nancy MillerPresident
Jane PattersonVice President
Ann StuursmaDirector
Doug KamphuisDirector
Krista NurnbergerDirector
Lynne FreyDirector
Marty SwankDirector
Meena AriagnoDirector
Thomaas SmolinskiDirector
Lyne BurkeySecretary
Mark VeenstraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,731,552
Program Service Revenue
$2,102,285
Investment Income
$13,278
Other Revenue
$16,007
All Other Contributions
$90,202
Change in Net Assets
$113,439

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,863,122
Total Revenue per Audited Statements
$3,863,122
Total Revenue per Form 990
$3,863,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,754,250
Other Expenses$1,671,891
Grants and Similar Amounts Paid$323,542
Total Fundraising Expense$36,123
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,375,787$39,958$0$1,415,745
Fees for Services Other$584,338$100,940$24$685,302
Grants to Domestic Individuals$323,542--$323,542
Other Employee Benefits$218,865$60$0$218,925
All Other Expenses$145,041$17,334$258$162,633
Travel$149,465$283$0$149,748
Payroll Taxes$116,693$2,887$0$119,580
Other Expenses$111,389$72$1,067$112,528
Occupancy$102,621$2,495$17$105,133
Insurance$56,178$1,635$17$57,830
Depreciation Depletion$22,548$1,059$9$23,616
Office Expenses$15,020$690$254$15,964
Advertising$6,887$19$0$6,906
Interest$2,964$100$0$3,064
Total Functional Expenses$3,545,805$167,755$36,123$3,749,683

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,749,683
Total Expenses per Audited Statements$3,749,683
Total Expenses per Form 990$3,749,683
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,282
Fundraising Gross Income$10,282
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Fundraiser$89,130$19,590$3,119$16,471
Total Events$89,130$19,590$10,282$9,308
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
No
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
Pathways MI Inc
EIN
38-2118103
Phone
6163962301
Address
412 Century Lane, Holland, MI 49423

Signing Officer

Name
Jack Greenfield
Title
President
Phone
6163962301
Signed
2017-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Greenfield
Formed
1990
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
66
Volunteers
147

Preparer

Firm
Vredeveld Haefner LLC
Address
4001 GRANADA CT NW, GRAND RAPIDS, MI 49534-2257
Preparer
Peter Haefner
Phone
6164609388
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is given to all Board Members and reviewed by the CFO before submission to the IRS.

Pt VI, Line 12C

The Board Members are required to report any conflicts when they join the Board and anytime personnel policies are updated.

Pt VI, Line 15A

The Human Resources Committee annually reviews the Executive Director's salary and performance.

Pt VI, Line 3

Pathways Inc contracts with another 501(c)3 for accounting and financial services.

Form 990, Part IX, Line 24E

Repairs and maintenance 15153. 12761. 2391. 1.

Form 990, Part IX, Line 24E

Dues and subscriptions 19092. 13393. 5517. 182.

Form 990, Part IX, Line 24E

Equipment rental and maintenance 33367. 32312. 1055. 0.

Form 990, Part IX, Line 24E

Telephone 45304. 40871. 4429. 4.

Form 990, Part IX, Line 24E

Postage 5369. 4876. 422. 71.

Form 990, Part IX, Line 24E

Outside printing 5725. 5668. 57. 0.

Form 990, Part IX, Line 24E

Staff development 10646. 10646. 0. 0.

Form 990, Part IX, Line 24E

Client transportation 5168. 5168. 0. 0.

Form 990, Part IX, Line 24E

Equipment 22359. 18896. 3463. 0.

Form 990, Part IX, Line 24E

Respite 450. 450. 0. 0.

Financial Statement Notes

Pt IV, Line 2B

This represents funds being held by Pathways Inc for other organizations including the Michigan Youth Challenge.

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IRS990/OfficeExpensesGrp/ProgramServicesAmt015020
IRS990/OfficeExpensesGrp/TotalAmt015964
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt060
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0218865
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0218925
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Dedicated program support
IRS990/OtherExpensesGrp/Desc2Uncollectible accounts
IRS990/OtherExpensesGrp/Desc3Operating supplies
IRS990/OtherExpensesGrp/FundraisingAmt033957
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt2520
IRS990/OtherExpensesGrp/FundraisingAmt31067
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0223
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt372
IRS990/OtherExpensesGrp/ProgramServicesAmt021499
IRS990/OtherExpensesGrp/ProgramServicesAmt1244419
IRS990/OtherExpensesGrp/ProgramServicesAmt248549
IRS990/OtherExpensesGrp/ProgramServicesAmt3111389
IRS990/OtherExpensesGrp/TotalAmt055679
IRS990/OtherExpensesGrp/TotalAmt1244419
IRS990/OtherExpensesGrp/TotalAmt249069
IRS990/OtherExpensesGrp/TotalAmt3112528
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016007
IRS990/OtherRevenueTotalAmt016007
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039958
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01375787
IRS990/OtherSalariesAndWagesGrp/TotalAmt01415745
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02887
IRS990/PayrollTaxesGrp/ProgramServicesAmt0116693
IRS990/PayrollTaxesGrp/TotalAmt0119580
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt040000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt040000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt070530
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0465245
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032216
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021557
IRS990/PrincipalOfficerNm0JACK GREENFIELD
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
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IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
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IRS990/ProgramServiceRevenueGrp/Desc2Community mental health
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11215670
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2181215
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0362544
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0257909
IRS990/PYInvestmentIncomeAmt04234
IRS990/PYOtherExpensesAmt01029936
IRS990/PYProgramServiceRevenueAmt02860609
IRS990/PYRevenuesLessExpensesAmt0-80655
IRS990/PYSalariesCompEmpBnftPaidAmt02020197
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IRS990/ReconcilationRevenueExpnssAmt0113439
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RevenueAmt0705400
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0349814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0432279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0337696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04718711
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013278
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03037
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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029720
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02102285
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IRS990ScheduleA/PublicSupportCY170Pct00.99010
IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal170Amt04701480
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt017231
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01655882
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0349814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0432279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0337696
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04718711
IRS990ScheduleA/TotalSupportAmt04748431
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/ScheduleBRequiredInd0true
IRS990ScheduleD/AdditionsDuringYearAmt04477
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BeginningBalanceAmt042777
IRS990ScheduleD/BuildingsGrp/BookValueAmt0155631
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0466288
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0621919
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt040000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt040000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt040000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt040000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt040000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt040000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt040000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt040000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt040000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt040000
IRS990ScheduleD/DistributionsDuringYearAmt02562
IRS990ScheduleD/EndingBalanceAmt044692
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09725
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248542
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0258267
IRS990ScheduleD/ExpensesSubtotalAmt03749683
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt035634
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035634
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01092
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03453
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04545
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045493
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045493

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits