Civic Intelligence

New Paths Inc.

990 • Fiscal year 2023 • EIN 38-2302935

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 01, 2024

765 E Hamilton AveFlint, MI 48505

(810) 233-5340

Siviq Scores

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

Liabilities / Assets

36th percentile

0.05x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

22nd percentile

0.04x

Higher debt load relative to revenue than 22% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$154,499

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,074,543

Up $987,961 (+19%) from 2022

Net Assets

Up

$5,752,434

Up $928,136 (+19%) from 2022

Liabilities

Up

$322,109

Up $59,825 (+23%) from 2022

Revenue

Up

$8,511,482

Up $1,383,109 (+19%) from 2022

Expenses

Up

$7,583,346

Up $1,385,633 (+22%) from 2022

Net Income

Down

$928,136

Down $2,524 (-0.3%) from 2022

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 2010: $874,965Liabilities 2010: $462,671Net Assets 2010: $412,2942010Assets 2011: $995,162Liabilities 2011: $484,680Net Assets 2011: $510,4822011Assets 2012: $855,107Liabilities 2012: $386,580Net Assets 2012: $468,5272012Assets 2013: $717,116Liabilities 2013: $542,272Net Assets 2013: $174,8442013Assets 2014: $604,680Liabilities 2014: $465,228Net Assets 2014: $139,4522014Assets 2015: $653,058Liabilities 2015: $395,411Net Assets 2015: $257,6472015Assets 2016: $1,166,246Liabilities 2016: $291,800Net Assets 2016: $874,4462016Assets 2018: $1,350,412Liabilities 2018: $227,225Net Assets 2018: $1,123,1872018Assets 2019: $1,922,826Liabilities 2019: $231,123Net Assets 2019: $1,691,7032019Assets 2020: $2,477,169Liabilities 2020: $219,194Net Assets 2020: $2,257,7952020Assets 2021: $3,702,077Liabilities 2021: $221,773Net Assets 2021: $3,480,3042021Assets 2022: $5,086,582Liabilities 2022: $262,284Net Assets 2022: $4,824,2982022Assets 2023: $6,074,543Liabilities 2023: $322,109Net Assets 2023: $5,752,4342023Assets 2024: $7,001,521Liabilities 2024: $417,824Net Assets 2024: $6,583,6972024

Highlighted filing

2023

Assets$6,074,543
Liabilities$322,109
Net Assets$5,752,434

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $3,103,0852010Expenses 2011: $3,149,8472011Expenses 2012: $3,462,0942012Revenue 2013: $3,017,804Expenses 2013: $3,311,487Net Income 2013: -$293,6832013Revenue 2014: $2,773,411Expenses 2014: $2,808,797Net Income 2014: -$35,3862014Revenue 2015: $2,468,232Expenses 2015: $2,350,037Net Income 2015: $118,1952015Revenue 2016: $3,430,771Expenses 2016: $2,813,972Net Income 2016: $616,7992016Revenue 2018: $3,968,636Expenses 2018: $3,865,927Net Income 2018: $102,7092018Revenue 2019: $5,161,720Expenses 2019: $4,593,204Net Income 2019: $568,5162019Revenue 2020: $5,539,069Expenses 2020: $4,926,191Net Income 2020: $612,8782020Revenue 2021: $6,748,953Expenses 2021: $5,526,624Net Income 2021: $1,222,3292021Revenue 2022: $7,128,373Expenses 2022: $6,197,713Net Income 2022: $930,6602022Revenue 2023: $8,511,482Expenses 2023: $7,583,346Net Income 2023: $928,1362023Revenue 2024: $9,048,113Expenses 2024: $8,217,007Net Income 2024: $831,1062024

Highlighted filing

2023

Revenue$8,511,482
Expenses$7,583,346
Net Income$928,136
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 1, 2024
Return Version
2022v5.0
Gross Receipts
$8,511,482
Mission and Program Overview

Mission

Providing alternative sentencing options to court system

Providing alternative sentencing options to court systems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,550,867$2,273,535▼ $1,277,332
Savings and Temporary Cash Investments-$1,837,402-
Land, Buildings, and Equipment, Net$839,233$1,263,819▲ $424,586
Accounts Receivable$663,196$678,385▲ $15,189
Prepaid Expenses and Deferred Charges$25,468$14,842▼ $10,626
Inventories for Sale or Use$7,818$6,560▼ $1,258
Total Assets$5,086,582$6,074,543▲ $987,961
Liabilities
Other Liabilities$169,483$231,095▲ $61,612
Accounts Payable and Accrued Expenses$92,801$91,014▼ $1,787
Total Liabilities$262,284$322,109▲ $59,825
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,824,298$5,752,434▲ $928,136
Total Net Assets Fund Balance$4,824,298$5,752,434▲ $928,136
Total Liabilities and Net Assets / Fund Balance$5,086,582$6,074,543▲ $987,961

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$675,944$642,086$1,318,030
Buildings$303,394$111,630$415,024
Other Land Buildings$189,491$87,361$276,852
Equipment$78,990$41,092$120,082
Land$16,000-$16,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James HudgensExecutive DiFT$154,499$154,499
James HudgensExecutive Director-$154,499$154,499

Board Members and Trustees

NameTitle
Kristinia MarshallPresident
Anna VargasBoard Member
Dr Ryan ReeceBoard Member
Jeff PiechowskiBoard Member
Lennetta Bradly-coneyBoard Member
Lt Yvonne BrantleyBoard Member
Jamie-lee VenableSecretary
Jim CarlsonTreasurer
Randall PetridesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$19,294
Program Service Revenue
$8,443,940
Investment Income
$48,248
Other Revenue
$0
All Other Contributions
$19,294
Change in Net Assets
$928,136

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,511,482
Total Revenue per Audited Statements
$8,511,482
Total Revenue per Form 990
$8,511,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,873,584
Other Expenses$1,709,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,163,226$961,657-$5,124,883
All Other Expenses$297,639$129,132-$426,771
Payroll Taxes$327,566$80,847-$408,413
Other Expenses$64,800$168,469-$233,269
Other Employee Benefits-$185,789-$185,789
Current Officers, Directors, Trustees, and Key Employees$154,499--$154,499
Insurance-$130,802-$130,802
Depreciation Depletion$69,339--$69,339
Office Expenses-$44,465-$44,465
Travel-$25,730-$25,730
Conferences and Meetings-$23,658-$23,658
Advertising-$20,642-$20,642
Total Functional Expenses$5,734,890$1,848,456$0$7,583,346

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,583,346
Total Expenses per Audited Statements$7,583,346
Total Expenses per Form 990$7,583,346
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$231,095
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copy of 990 provided to board of directors.

Form 990, Page 6, Part VI, Line 12C

Supervisors monitor and report to executive director.

Form 990, Page 6, Part VI, Line 15A

The board of directors set the salay of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to public on request

Filing and Contact Details

Filer

Filer Name
New Paths Inc
EIN
38-2302935
Phone
8102335340
Address
765 E HAMILTON AVE, FLINT, MI 48505

Signing Officer

Name
James Hudgens
Title
Executive Director
Phone
8102335340
Signed
2024-02-01

Organization Details

Principal Officer
James Hudgens
Formed
1980
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
189

Preparer

Firm
Lewis & Knopf Cpas
Address
5206 GATEWAY CENTRE SUITE 100, FLINT, MI 48507
Preparer
Jeff Sabolish
Phone
8102384617
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF 990 PROVIDED TO BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPERVISORS MONITOR AND REPORT TO EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SET THE SALAY OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO PUBLIC ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.00$0.42$6.58$9.05$8.22$0.83
2023Detailed filing. Detailed filing data is available for this year.$6.07$0.32$5.75$8.51$7.58$0.93
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.26$4.82$7.13$6.20$0.93
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$0.22$3.48$6.75$5.53$1.22
2020Summary only. Only limited summary data is available for this year.$2.48$0.22$2.26$5.54$4.93$0.61
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.23$1.69$5.16$4.59$0.57
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.23$1.12$3.97$3.87$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.29$0.87$3.43$2.81$0.62
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.40$0.26$2.47$2.35$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.47$0.14$2.77$2.81$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.54$0.17$3.02$3.31$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.39$0.47$3.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.48$0.51$3.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.46$0.41$3.10