Civic Intelligence

Cheyenne Community Drug Abuse Treatment Council

EIN 83-0234664 • 501(c)3 • Cheyenne, WY

Profile

Pathfinder is dedicated to people with or at risk for substance abuse disorders in order that they have an opportunity for a healthy life that includes a job, a home and meaningful relationships with family and friends.

PO Box 1604Cheyenne, WY 82003

www.pathfinderwy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2022

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

13th percentile

-62%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$51,196

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-61%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$0

Down $269,108 (-100%) from 2021

Liabilities

Down

$0

Down $35,363 (-100%) from 2021

Net Assets

Down

$0

Down $233,745 (-100%) from 2021

Revenue

Down

$379,717

Down $600,130 (-61%) from 2021

Expenses

Down

$613,462

Down $204,934 (-25%) from 2021

Net Income

Down

-$233,745

Down $395,196 (-245%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $280,372Liabilities 2011: $40,900Net Assets 2011: $239,4722011Assets 2012: $347,559Liabilities 2012: $31,340Net Assets 2012: $316,2192012Assets 2013: $375,363Liabilities 2013: $43,674Net Assets 2013: $331,6892013Assets 2014: $361,569Liabilities 2014: $43,350Net Assets 2014: $318,2192014Assets 2015: $407,852Liabilities 2015: $42,578Net Assets 2015: $365,2742015Assets 2016: $361,870Liabilities 2016: $41,568Net Assets 2016: $320,3022016Assets 2017: $341,249Liabilities 2017: $48,995Net Assets 2017: $292,2542017Assets 2018: $273,485Liabilities 2018: $39,896Net Assets 2018: $233,5892018Assets 2019: $168,716Liabilities 2019: $30,935Net Assets 2019: $137,7812019Assets 2020: $268,195Liabilities 2020: $195,901Net Assets 2020: $72,2942020Assets 2021: $269,108Liabilities 2021: $35,363Net Assets 2021: $233,7452021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,083,699Expenses 2011: $1,089,363Net Income 2011: -$5,6642011Expenses 2012: $1,015,2012012Revenue 2013: $1,016,322Expenses 2013: $1,003,723Net Income 2013: $12,5992013Revenue 2014: $974,991Expenses 2014: $990,615Net Income 2014: -$15,6242014Revenue 2015: $1,005,727Expenses 2015: $958,672Net Income 2015: $47,0552015Revenue 2016: $973,221Expenses 2016: $1,018,193Net Income 2016: -$44,9722016Revenue 2017: $901,120Expenses 2017: $929,168Net Income 2017: -$28,0482017Revenue 2018: $910,526Expenses 2018: $969,191Net Income 2018: -$58,6652018Revenue 2019: $909,061Expenses 2019: $1,004,869Net Income 2019: -$95,8082019Revenue 2020: $860,767Expenses 2020: $926,254Net Income 2020: -$65,4872020Revenue 2021: $979,847Expenses 2021: $818,396Net Income 2021: $161,4512021Revenue 2022: $379,717Expenses 2022: $613,462Net Income 2022: -$233,7452022

Highlighted filing

2022

Revenue$379,717
Expenses$613,462
Net Income-$233,745

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$379,717
Mission and Program Overview

Mission

Pathfinder is dedicated to people with or at risk for substance abuse disorders in order that they have an opportunity for a healthy life that includes a job, a home and meaningful relationships with family and friends.

Drug abuse treatment/rehabilitation

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,217$0▼ $227,217
Pledges and Grants Receivable$36,290$0▼ $36,290
Prepaid Expenses and Deferred Charges$5,256$0▼ $5,256
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$269,108$0▼ $269,108
Other Assets Total$345$0▼ $345
Liabilities
Accounts Payable and Accrued Expenses$35,363$0▼ $35,363
Total Liabilities$35,363$0▼ $35,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$233,745$0▼ $233,745
Total Net Assets Fund Balance$233,745$0▼ $233,745
Total Liabilities and Net Assets / Fund Balance$269,108$0▼ $269,108
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles OstranderExecutive DirectorFT$51,196$51,196

Board Members and Trustees

NameTitle
Karl LindePresident
Chris BassDirector
Kai-ley WilsonDirector
Kenna RotertDirector
Mathew ChudacoffDirector
Lori BrandSecretary
Diane GoreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$306,764
Program Service Revenue
$72,869
Investment Income
$84
Other Revenue
$0
Change in Net Assets
$-233,745

Audited Revenue Reconciliation

Revenue per Audited Statements
$379,717
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$379,717
Total Revenue per Form 990
$379,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$432,017
Other Expenses$172,501
Grants and Similar Amounts Paid$8,944
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$162,830$122,369-$285,199
Other Employee Benefits$49,791$17,775-$67,566
Current Officers, Directors, Trustees, and Key Employees$1,536$49,660-$51,196
Occupancy$30,562$6,866-$37,428
Fees for Services Management-$30,000-$30,000
Payroll Taxes$14,028$14,028-$28,056
Fees for Services Accounting-$26,461-$26,461
Insurance$7,269$3,114-$10,383
Office Expenses$6,386$2,848-$9,234
Grants to Domestic Orgs$8,944--$8,944
All Other Expenses$4,846$1,636-$6,482
Fees for Services Legal-$5,078-$5,078
Other Expenses$2,687$672-$3,359
Travel$95--$95
Total Functional Expenses$324,065$289,397$0$613,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$613,462
Total Expenses per Audited Statements$613,462
Total Expenses per Form 990$613,462
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Comea Shelter of CheyenneCheyenne, WY-Liquidating Donation Upon Termination of the Organization.$8,944
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
No
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, Part VI, Section B, Line 11B

A copy of the 990 is provided to the board prior to its filing.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is determined by the board of directors.

Form 990, Part VI, Section C, Line 19

All public documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Cheyenne Community Drug Abuse Council
EIN
83-0234664
Phone
3076350256
Address
PO BOX 1604, CHEYENNE, WY 82003

Signing Officer

Name
Diane Gore
Title
Treasurer
Phone
3076350256
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Gore
Formed
1977
Legal Domicile
Wy
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
7

Preparer

Firm
Mcgee Hearne and Paiz Llp
Address
314 W 18TH ST, CHEYENNE, WY 82001
Preparer
Stephanie R Pickering
Phone
3076342151
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Management evaluated the council's tax positions and concluded that the council had taken no uncertain tax positions that require adjustments to the financial statements. With few exceptions, the council is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities except for the last three years filed.

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IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0377951
IRS990/PYRevenuesLessExpensesAmt0161451
IRS990/PYSalariesCompEmpBnftPaidAmt0678664
IRS990/PYTotalExpensesAmt0818396
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0979847
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-233745
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03371
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0305764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0473576
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0453156
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0453643
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0454825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02140964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt084
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0245
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01086
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0726
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02261
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01774836
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt02140964
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0305764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0473576
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0453156
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0453643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0454825
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02140964
IRS990ScheduleA/TotalSupportAmt02143225
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/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0613462
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0379717
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATED THE COUNCIL'S TAX POSITIONS AND CONCLUDED THAT THE COUNCIL HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE COUNCIL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES EXCEPT FOR THE LAST THREE YEARS FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0613462
IRS990ScheduleD/TotalRevenuePerForm990Amt0379717
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0379717
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0613462
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt08944
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LIQUIDATING DONATION UPON TERMINATION OF THE ORGANIZATION.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMEA SHELTER OF CHEYENNE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01504 STINSON AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHEYENNE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd082001
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE BOARD PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0269108
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0269108
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0306764
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0289397
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0324065
IRS990/TotalFunctionalExpensesGrp/TotalAmt0613462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035363
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt035363
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233745
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0324065
IRS990/TotalProgramServiceRevenueAmt072869
IRS990/TotalReportableCompFromOrgAmt051196
IRS990/TotalRevenueGrp/ExclusionAmt084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072869
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379717
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0269108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt095
IRS990/TravelGrp/TotalAmt095
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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