Civic Intelligence

Pathways College Inc.

990 • Fiscal year 2017 • EIN 38-3985918

Jul 01, 2016 to Jun 30, 2017 • Filed on May 07, 2018

Organization ProfileWWW.PATHWAYSCOLLEGE.ORG
320 N HALSTEAD STREET Suite 280Pasadena, CA 91107

(626) 683-3500

Siviq Scores

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

Liabilities / Assets

95th percentile

1.32x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

2002.69x

Higher debt load relative to revenue than 100% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

1st percentile

-48150%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

99th percentile

925%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$1,025,282

Up $925,282 (+925%) from 2016

Net Assets

Down

-$324,533

Down $324,533 from 2016

Liabilities

Up

$1,349,815

Up $1,249,815 (+1250%) from 2016

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$674

Up $674 from 2016

Expenses

Up

$325,207

Up $325,207 from 2016

Net Income

Down

-$324,533

Down $324,533 from 2016

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$4.0M$2.0M$0-$2.0MAssets 2016: $100,000Liabilities 2016: $100,000Net Assets 2016: $02016Assets 2017: $1,025,282Liabilities 2017: $1,349,815Net Assets 2017: -$324,5332017Assets 2018: $590,454Liabilities 2018: $1,359,279Net Assets 2018: -$768,8252018Assets 2019: $91,676Liabilities 2019: $1,426,549Net Assets 2019: -$1,334,8732019Assets 2020: $289,046Liabilities 2020: $186,402Net Assets 2020: $102,6442020Assets 2021: $3,146,340Liabilities 2021: $173,043Net Assets 2021: $2,973,2972021Assets 2022: $2,599,411Liabilities 2022: $59,032Net Assets 2022: $2,540,3792022Assets 2023: $2,028,255Liabilities 2023: $132,671Net Assets 2023: $1,895,5842023Assets 2024: $1,498,287Liabilities 2024: $122,324Net Assets 2024: $1,375,9632024

Highlighted filing

2017

Assets$1,025,282
Liabilities$1,349,815
Net Assets-$324,533
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0MRevenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $674Expenses 2017: $325,207Net Income 2017: -$324,5332017Revenue 2018: $22,676Expenses 2018: $466,968Net Income 2018: -$444,2922018Revenue 2019: $15,700Expenses 2019: $581,748Net Income 2019: -$566,0482019Revenue 2020: $2,031,349Expenses 2020: $593,832Net Income 2020: $1,437,5172020Revenue 2021: $3,705,567Expenses 2021: $834,914Net Income 2021: $2,870,6532021Revenue 2022: $373,618Expenses 2022: $812,563Net Income 2022: -$438,9452022Revenue 2023: $35,419Expenses 2023: $707,259Net Income 2023: -$671,8402023Revenue 2024: $71,819Expenses 2024: $599,705Net Income 2024: -$527,8862024

Highlighted filing

2017

Revenue$674
Expenses$325,207
Net Income-$324,533
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 7, 2018
Return Version
2016v3.1
Gross Receipts
$674
Mission and Program Overview

Mission

To establish, maintain, and operate a nonprofit college, wherein the study of arts, sciences, literature, mathematics, liberal studies and related subjects may be taught, and advanced degrees granted according to courses of study approved by the board of directors, and such other activities that are in furtherance of the educational purposes of the corporation.

To establish, maintain, and operate a nonprofit college, wherein the study of arts, sciences, literature, mathematics, liberal studies and related subjects may be taught.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$100,000$1,018,530▲ $918,530
Prepaid Expenses and Deferred Charges$0$6,000▲ $6,000
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$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
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$100,000$1,025,282▲ $925,282
Other Assets Total$0$752▲ $752
Liabilities
Other Liabilities$100,000$1,300,000▲ $1,200,000
Accounts Payable and Accrued Expenses$0$49,815▲ $49,815
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$100,000$1,349,815▲ $1,249,815
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$0$-324,533▼ $324,533
Total Net Assets Fund Balance$0$-324,533▼ $324,533
Total Liabilities and Net Assets / Fund Balance$100,000$1,025,282▲ $925,282
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
John HallPresident
Joan HallVice President
Frank CovaleskieBoard Member
Gary WilfertBoard Member
Jean-claude BrizardBoard Member
Jim GriffinBoard Member
Karen NewlinBoard Member
Laura Soloff-gellerBoard Member
Marcia WratcherBoard Member
Melinda LesterBoard Member
Norbert KreuzerBoard Member
Jamie DonahueSecretary
John Hall JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$674
Other Revenue
$0
Change in Net Assets
$-324,533

Audited Revenue Reconciliation

Revenue per Audited Statements
$674
Revenue Not Reported on Form 990
$250,000
Total Revenue per Audited Statements
$250,674
Total Revenue per Form 990
$674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$180,005
Salaries, Compensation, and Employee Benefits$145,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$128,752$0$0$128,752
Fees for Services Other$94,396$31,465-$125,861
Payroll Taxes$12,294--$12,294
Advertising$8,913--$8,913
Travel$7,613--$7,613
Interest$6,898--$6,898
Other Employee Benefits$4,002--$4,002
Office Expenses$2,134--$2,134
Occupancy$1,254--$1,254
Other Expenses$748--$748
Pension Plan Contributions$154--$154
All Other Expenses$15--$15
Total Functional Expenses$293,742$31,465$0$325,207

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$575,207
Expenses per Audited Statements$325,207
Total Expenses per Form 990$325,207
Expenses Not Reported on Form 990$250,000
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
Higher Education Mgmt Inc35% CONTROLLED ENTITYManagement ServicesNo$247,600
Education Mgmt Svcs Inc35% CONTROLLED ENTITYManagement ServicesNo$0

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
Note Payable to Affiliate$1,300,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 College Inc
EIN
38-3985918
In Care Of
% JAMIE DONAHUE
Phone
6266833500
Address
320 N HALSTEAD STREET Suite 280, PASADENA, CA 91107

Signing Officer

Name
John Hall
Title
President
Phone
6266833500
Signed
2018-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hall President
Formed
2015
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

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

Form 990 Review Process

“990 part vi line 11 the organization's form 990 is prepared by independent tax professionals and reviewed by management. Once reviewed it is sent by email or u.s. Postal service to members of the board.”

Conflict of Interest Policy

“990 part vi line 12c the organization's conflict of interest policy is distributed to the board of directors by outside legal counsel who reviews and discusses the policy during a scheduled meeting of the board. Through communication with the board, outside legal counsel regularly monitors compliance with the policy and recommends enforcement action if questions arise.”

Compensation Review and Approval

“990 part vi line 15 directors are not compensated. Compensation of key employees is reviewed and approved by management based in part on comparability data.”

Availability of Public Information

“990 part vi line 19 public information, including the organization's form 990 are made available upon request.”

Family or Business Relationships

“990 part vi line 2 family and business relationships: family relationships: john hall, president joan hall, vice president jamie donahue, secretary john hall jr, treasurer business relationships: john hall, president joan hall, vice president jamie donahue, secretary john hall jr, treasurer”

Donated Services

“990 part xi line 6 and schedule d part xi and xii the organization has recorded $250,000 in contributed service revenue and $250,000 in expense related to services provided by related parties and affiliates.”

Form 990 Part IX Line 11G

“Description:professional fees total fees:125861”

Financial Statement Notes

Fin 48 Footnote

“Schedule d part x line 2 the college operates as a non-for-profit entity that is exempt from federal income tax pursuant to internal revenue code section 501(c)(3) and the corresponding section of the california revenue and taxation code. In addition, the college generates no income from unrelated business. Accordingly, no provision has been made for income taxes.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
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IRS990/MissionDesc0TO ESTABLISH, MAINTAIN, AND OPERATE A NONPROFIT COLLEGE, WHEREIN THE STUDY OF ARTS, SCIENCES, LITERATURE, MATHEMATICS, LIBERAL STUDIES AND RELATED SUBJECTS MAY BE TAUGHT, AND ADVANCED DEGREES GRANTED ACCORDING TO COURSES OF STUDY APPROVED BY THE BOARD OF DIRECTORS, AND SUCH OTHER ACTIVITIES THAT ARE IN FURTHERANCE OF THE EDUCATIONAL PURPOSES OF THE CORPORATION.
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IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1EMPLOYEE RELATED COSTS
IRS990/OtherExpensesGrp/Desc2CURRICULUM
IRS990/OtherExpensesGrp/Desc3TAX EXPENSE
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IRS990/PrincipalOfficerNm0JOHN HALL PRESIDENT
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0250000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0250000
IRS990ScheduleD/ExpensesNotReportedAmt0250000
IRS990ScheduleD/ExpensesSubtotalAmt0325207
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01300000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE TO AFFILIATE
IRS990ScheduleD/RevenueNotReportedAmt0250000
IRS990ScheduleD/RevenueSubtotalAmt0674
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D PART X LINE 2 THE COLLEGE OPERATES AS A NON-FOR-PROFIT ENTITY THAT IS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CORRESPONDING SECTION OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, THE COLLEGE GENERATES NO INCOME FROM UNRELATED BUSINESS. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FIN 48 FOOTNOTE
IRS990ScheduleD/TotalExpensesPerForm990Amt0325207
IRS990ScheduleD/TotalLiabilityAmt01300000
IRS990ScheduleD/TotalRevenuePerForm990Amt0674
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0250674
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0575207
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0EVEN THOUGH FORM 990 PART IV LINE 13 IS MARKED "YES", THE FILING ORGANIZATION IS A PUBLIC SCHOOL. SCHEDULE E IS NOT REQUIRED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0HIGHER EDUCATION MGMT INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1EDUCATION MGMT SVCS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt035% CONTROLLED ENTITY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt135% CONTROLLED ENTITY
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MANAGEMENT SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE ENTITIES LISTED ARE ENTITIES THAT ARE 35% OWNED DIRECTLY OR THROUGH ATTRIBUTION BY OFFICERS OF THE FILING ORGANIZATION. SEE SCHEDULE O. NO PAYMENTS WERE MADE FOR CONTRIBUTED SERVICES DURING THE REPORTING PERIOD.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0INTERESTED PERSONS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 PART VI LINE 11 THE ORGANIZATION'S FORM 990 IS PREPARED BY INDEPENDENT TAX PROFESSIONALS AND REVIEWED BY MANAGEMENT. ONCE REVIEWED IT IS SENT BY EMAIL OR U.S. POSTAL SERVICE TO MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 PART VI LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD OF DIRECTORS BY OUTSIDE LEGAL COUNSEL WHO REVIEWS AND DISCUSSES THE POLICY DURING A SCHEDULED MEETING OF THE BOARD. THROUGH COMMUNICATION WITH THE BOARD, OUTSIDE LEGAL COUNSEL REGULARLY MONITORS COMPLIANCE WITH THE POLICY AND RECOMMENDS ENFORCEMENT ACTION IF QUESTIONS ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 PART VI LINE 15 DIRECTORS ARE NOT COMPENSATED. COMPENSATION OF KEY EMPLOYEES IS REVIEWED AND APPROVED BY MANAGEMENT BASED IN PART ON COMPARABILITY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 PART VI LINE 19 PUBLIC INFORMATION, INCLUDING THE ORGANIZATION'S FORM 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 PART VI LINE 2 FAMILY AND BUSINESS RELATIONSHIPS: FAMILY RELATIONSHIPS: JOHN HALL, PRESIDENT JOAN HALL, VICE PRESIDENT JAMIE DONAHUE, SECRETARY JOHN HALL JR, TREASURER BUSINESS RELATIONSHIPS: JOHN HALL, PRESIDENT JOAN HALL, VICE PRESIDENT JAMIE DONAHUE, SECRETARY JOHN HALL JR, TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5990 PART XI LINE 6 AND SCHEDULE D PART XI AND XII THE ORGANIZATION HAS RECORDED $250,000 IN CONTRIBUTED SERVICE REVENUE AND $250,000 IN EXPENSE RELATED TO SERVICES PROVIDED BY RELATED PARTIES AND AFFILIATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:PROFESSIONAL FEES TOTAL FEES:125861
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 REVIEW PROCESS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2COMPENSATION REVIEW AND APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3AVAILABILITY OF PUBLIC INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FAMILY OR BUSINESS RELATIONSHIPS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5DONATED SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 11G
IRS990ScheduleR/AssetExchangeInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,025,282
Liabilities
$1,349,815
Net assets
-$324,533
Revenue
$674
Expenses
$325,207
Net income
-$324,533
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.12$1.38$0.07$0.60$0.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.13$1.90$0.04$0.71$0.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.06$2.54$0.37$0.81$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$0.17$2.97$3.71$0.83$2.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.19$0.10$2.03$0.59$1.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$1.43$1.33$0.02$0.58$0.57
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$1.36$0.77$0.02$0.47$0.44
2017Detailed filing. Detailed filing data is available for this year.$1.03$1.35$0.32$0.00$0.33$0.32
2016Summary only. Only limited summary data is available for this year.$0.10$0.10$0.00$0.00$0.00$0.00
Peer Organizations

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