Civic Intelligence

Footpath Foundation

990 • Fiscal year 2022 • EIN 47-5560117

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 07, 2023

2839 Waterfall WayWestlake, OH 44145

(216) 200-6572

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.01x

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

82nd percentile

35%

Higher net margin than 82% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

59th percentile

$26,414

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

81st percentile

32%

Faster asset growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

59th percentile

16%

Faster revenue growth than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$523,502

Up $128,396 (+32%) from 2021

Net Assets

Up

$521,072

Up $125,966 (+32%) from 2021

Liabilities

Up

$2,430

Up $2,430 from 2021

Revenue

Up

$367,154

Up $50,921 (+16%) from 2021

Expenses

Up

$239,723

Up $96,982 (+68%) from 2021

Net Income

Down

$127,431

Down $46,061 (-27%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $116,613Net Assets 2018: $116,6132018Assets 2019: $172,428Net Assets 2019: $172,4282019Assets 2020: $229,114Liabilities 2020: $7,500Net Assets 2020: $221,6142020Assets 2021: $395,106Liabilities 2021: $0Net Assets 2021: $395,1062021Assets 2022: $523,502Liabilities 2022: $2,430Net Assets 2022: $521,0722022Assets 2023: $769,969Liabilities 2023: $3,641Net Assets 2023: $766,3282023Assets 2024: $890,385Liabilities 2024: $13,064Net Assets 2024: $877,3212024

Highlighted filing

2022

Assets$523,502
Liabilities$2,430
Net Assets$521,072

Operations Trend

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

$600K$400K$200K$0Revenue 2018: $109,161Expenses 2018: $49,390Net Income 2018: $59,7712018Revenue 2019: $156,266Expenses 2019: $100,580Net Income 2019: $55,6862019Revenue 2020: $114,506Expenses 2020: $65,524Net Income 2020: $48,9822020Revenue 2021: $316,233Expenses 2021: $142,741Net Income 2021: $173,4922021Revenue 2022: $367,154Expenses 2022: $239,723Net Income 2022: $127,4312022Revenue 2023: $503,560Expenses 2023: $260,681Net Income 2023: $242,8792023Revenue 2024: $538,286Expenses 2024: $430,099Net Income 2024: $108,1872024

Highlighted filing

2022

Revenue$367,154
Expenses$239,723
Net Income$127,431
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 7, 2023
Return Version
2022v5.0
Gross Receipts
$388,194
Mission and Program Overview

Mission

Using meaningful outdoor experiences to help all children become resilient and productive adults. Committted to changing lives of children by helping them discover and stay on thier positive life path.

Connecting kids with nature to develop personal growth and improve access to the natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$183,983$244,676▲ $60,693
Savings and Temporary Cash Investments$211,123$220,007▲ $8,884
Accounts Receivable-$44,830-
Inventories for Sale or Use-$1,789-
Total Assets$395,106$523,502▲ $128,396
Other Assets Total-$12,200-
Liabilities
Accounts Payable and Accrued Expenses-$2,430-
Total Liabilities$0$2,430▲ $2,430
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$395,106$521,072▲ $125,966
Total Net Assets Fund Balance$395,106$521,072▲ $125,966
Total Liabilities and Net Assets / Fund Balance$395,106$523,502▲ $128,396
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary MaciasCEOPT$26,414$26,414

Board Members and Trustees

NameTitle
Amy LeeBoard Member
Dr Gary McphersonBoard Member
Dr James KnightBoard Member
Julie TutkovicsBoard Member
Ken WoodBoard Member
Shawn GeorgeBoard Member
Kurt CamdenInterim Pres
Carrie ValdezSecretary
Kathleen HeflinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$302,014
Program Service Revenue
$70,770
Investment Income
$373
Other Revenue
$-6,003
All Other Contributions
$200,489
Change in Net Assets
$127,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,550
Salaries, Compensation, and Employee Benefits$75,478
Total Fundraising Expense$47,938
Professional Fundraising Fees$16,695
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,303$7,035$13,207$69,545
All Other Expenses$15,699$1,584$6,679$23,962
Fees for Services Professional Fundraising--$16,695$16,695
Advertising$4,425-$9,575$14,000
Other Expenses$24,520$8,773-$8,773
Payroll Taxes$3,916$949$1,068$5,933
Occupancy-$3,847-$3,847
Information Technology$3,271--$3,271
Insurance$1,845--$1,845
Office Expenses$584$583$583$1,750
Fees for Services Other$1,705--$1,705
Conferences and Meetings$-1$131$131$261
Travel-$12-$12
Total Functional Expenses$168,871$22,914$47,938$239,723
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$21,040
Professional Fundraising Fees$16,695
Fundraising Gross Income$14,750

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Giving Tuesday$54,711-$1,687-
Golf Outing$61,564$14,750$3,844$10,906
Total Events$116,275$14,750$21,040$-6,290
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

The organization's independent certified public accountant provides draft form 990 and required schedules to organizations's president and treasurer for review; adjustments are made as necessary. The organization then sends the completed form 990 to the board of directors for comment, and upon addressing all comments, the return is approved, signed and electronically filed with the internal revenue service.

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

All persons, including but not limited to officers, directors and key employees, covered by the the organization's conflict of interest policy are required to annually declare conflicts of interest. Covered persons cannot vote on matters before the board when they have a conflict of interest in the matter. Disinterested members must determine whether or not there are any suitable alternatives to potential transactions that cause conflict. If a covered person is found to be in violation of this policy, it may be cause for removal from the board of directors.

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

The process for determining compensation for the organization's executive director/president includes review and approval by the independent members of the board of directors, utilizing comparability data from national, state and local sources and retains contemporaneous substantiation of the deliberation and decision.

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

The process for determining compensation for the organization's officers and key employees includes review and approval by the independent members of the board of directors, utilizing comparability data from national, state and local sources and retains contemporaneous substantiation of the deliberation and decision.

Form 990, Page 6, Part VI, Line 19

The organizations's governing documents including exemption letter, conflict of interest policy and whistleblower policy are available to the public upon request. The organization's financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
Footpath Foundation
EIN
47-5560117
Phone
2162006572
Address
2839 WATERFALL WAY, WESTLAKE, OH 44145

Signing Officer

Name
Mary Macias
Title
CEO
Phone
2487708850
Signed
2023-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Macias
Formed
2015
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
30

Preparer

Firm
Butch Mediate & Company
Address
600 DOVER CENTER RD SUITE 3, BAY VILLAGE, OH 44140
Preparer
Marybeth Mediate CPA
Phone
4408089204
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

5) school-based programming: partner with schools exposing students to the natural world. Focus is on second through sixth graders specializing in social-emotional learning, science education and outdoor activity. Approximately 570 students are reached through this program. 2022 revenue 11,170

Form 990, Page 2, Part III, Line 4D

4) outdoor adventures ala carte: providing field trips, fishing trips, hiking,high ropes course, after school programming and other outdoor activites for children throughout the year. 2022 revenue 3,500

Form 990, Part XI, Line 9

Book to tax difference/rounding 0

Form 990, Page 12, Part XII, Line 1

Change from cash to accrual accounting for tax return purposes. Books and records have been recorded on an accrual basis since inception. The organization requests the tax return and books are on the same method of accounting.

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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111170
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111170
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31000
IRS990/ProgSrvcAccomActy2Grp/Desc0OUTDOOR CONNECTION KITS: KITS CONTAINING NATURE RELATED ACTIVITES, CRAFTS AND GAMES ARE CREATED, ASSEMBLED AND DELIVERED TO CHILDREN IN UNDER SERVED COMMUNITIES. KITS SPECIALIZE IN SOCIAL EMOTIONAL LEARING THROUGH NATURE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105321
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt055100
IRS990/ProgSrvcAccomActy3Grp/Desc0EQUESTRIAN THERAPY PROGRAM: 10 GIRLS PER SESSION; AMOUNT OF SESSIONS VARY. CHILDREN LIVING IN FOSTER CARE LEARN ABOUT HORSES, USING THE HORSES TO TEACH ESSENTIAL SKILLS TO COUNTERACT TRAUMA AND HELP AID THE HEALING PROCESS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04800
IRS990/ProgSrvcAccomActyOtherGrp/Desc04) OUTDOOR ADVENTURES ALA CARTE: PROVIDING FIELD TRIPS, FISHING TRIPS, HIKING,HIGH ROPES COURSE, AFTER SCHOOL PROGRAMMING AND OTHER OUTDOOR ACTIVITES FOR CHILDREN THROUGHOUT THE YEAR. 2022 REVENUE 3,500
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt021023
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt014670
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0253445
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt065
IRS990/PYOtherExpensesAmt093328
IRS990/PYOtherRevenueAmt01920
IRS990/PYProgramServiceRevenueAmt060803
IRS990/PYRevenuesLessExpensesAmt0173492
IRS990/PYSalariesCompEmpBnftPaidAmt043192
IRS990/PYTotalExpensesAmt0142741
IRS990/PYTotalProfFndrsngExpnsAmt06221
IRS990/PYTotalRevenueAmt0316233
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0127431
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01000
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0211123
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0220007
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0302014
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0253445
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt099732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0126664
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0114436
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0896291
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt060
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01930
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0327
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03557
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt071294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt060806
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt047069
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014042
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0206845
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt060
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01930
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0327
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03557
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt02619
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt02619
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99440
IRS990ScheduleA/PublicSupportPY509Pct00.99230
IRS990ScheduleA/PublicSupportTotal509Amt01103136
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0373308
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0314251
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0113366
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0173733
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0128478
IRS990ScheduleA/Total509Grp/TotalAmt01103136
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0373368
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0316934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0114542
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0175663
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0128805
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01109312
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
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/AllStatesCd0All States
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0GRANT WRIT
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt080000
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt063305
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0NEVIL CONSULTING LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt016695
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt02400 AUSTINBURG RD
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0ASHTABULA
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd044004
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0101525
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt046814
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt054711
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021040
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GIVING TUESDAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01365
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01365
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061564
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt054711
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0116275
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt014750
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt014750
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6290
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt01142
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt01142
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05531
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03844
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01687
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt013002
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt013002
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt080000
IRS990ScheduleG/TotalNetToOrganizationAmt063305

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