Civic Intelligence

Friends of Pathways

990 • Fiscal year 2017 • EIN 83-0309897

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

PO Box 2062Jackson, WY 83001

(307) 733-4534

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

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

Liabilities / Revenue

22nd percentile

0.01x

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

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

Net Margin

65th percentile

9.4%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

49th percentile

$60,553

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

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

Asset Growth

62nd percentile

7.4%

Faster asset growth than 62% of similar nonprofits.

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

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Up

$1,129,024

Up $77,544 (+7.4%) from 2016

Net Assets

Up

$1,120,983

Up $70,877 (+6.7%) from 2016

Liabilities

Up

$8,041

Up $6,667 (+485%) from 2016

Revenue

Up

$754,587

Up $80,216 (+12%) from 2016

Expenses

Up

$683,710

Up $30,702 (+4.7%) from 2016

Net Income

Up

$70,877

Up $49,514 (+232%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $496,212Liabilities 2010: $11,517Net Assets 2010: $484,6952010Assets 2011: $379,501Liabilities 2011: $3,960Net Assets 2011: $375,5412011Assets 2012: $612,991Liabilities 2012: $0Net Assets 2012: $612,9912012Assets 2013: $991,660Liabilities 2013: $0Net Assets 2013: $991,6602013Assets 2014: $945,252Liabilities 2014: $6,385Net Assets 2014: $938,8672014Assets 2015: $1,039,398Liabilities 2015: $10,655Net Assets 2015: $1,028,7432015Assets 2016: $1,051,480Liabilities 2016: $1,374Net Assets 2016: $1,050,1062016Assets 2017: $1,129,024Liabilities 2017: $8,041Net Assets 2017: $1,120,9832017Assets 2018: $1,031,306Liabilities 2018: $58,393Net Assets 2018: $972,9132018Assets 2019: $1,038,337Liabilities 2019: $36,860Net Assets 2019: $1,001,4772019Assets 2020: $1,034,842Liabilities 2020: $106,705Net Assets 2020: $928,1372020Assets 2021: $1,139,786Liabilities 2021: $23,070Net Assets 2021: $1,116,7162021Assets 2022: $1,169,249Liabilities 2022: $28,440Net Assets 2022: $1,140,8092022Assets 2023: $1,128,508Liabilities 2023: $49,261Net Assets 2023: $1,079,2472023Assets 2024: $1,150,652Liabilities 2024: $36,349Net Assets 2024: $1,114,3032024

Highlighted filing

2017

Assets$1,129,024
Liabilities$8,041
Net Assets$1,120,983

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $527,2012010Expenses 2011: $528,4312011Expenses 2012: $436,5772012Revenue 2013: $716,619Expenses 2013: $522,693Net Income 2013: $193,9262013Revenue 2014: $690,664Expenses 2014: $560,648Net Income 2014: $130,0162014Revenue 2015: $726,953Expenses 2015: $637,077Net Income 2015: $89,8762015Revenue 2016: $674,371Expenses 2016: $653,008Net Income 2016: $21,3632016Revenue 2017: $754,587Expenses 2017: $683,710Net Income 2017: $70,8772017Revenue 2018: $515,359Expenses 2018: $663,429Net Income 2018: -$148,0702018Revenue 2019: $746,563Expenses 2019: $717,999Net Income 2019: $28,5642019Revenue 2020: $1,161,387Expenses 2020: $1,234,727Net Income 2020: -$73,3402020Revenue 2021: $970,460Expenses 2021: $781,881Net Income 2021: $188,5792021Revenue 2022: $822,365Expenses 2022: $798,272Net Income 2022: $24,0932022Revenue 2023: $771,954Expenses 2023: $833,516Net Income 2023: -$61,5622023Revenue 2024: $848,674Expenses 2024: $813,618Net Income 2024: $35,0562024

Highlighted filing

2017

Revenue$754,587
Expenses$683,710
Net Income$70,877
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$754,587
Mission and Program Overview

Mission

Friends of pathways supports a vibrant community by promoting sustainable transportation and healthy recreation in jackson hole.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,050,106$1,120,983▲ $70,877
Cash and Non-Interest-Bearing Accounts$845,166$937,219▲ $92,053
Savings and Temporary Cash Investments$186,803$187,231▲ $428
Accounts Receivable$18,110$3,800▼ $14,310
Land, Buildings, and Equipment, Net$201$774▲ $573
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,051,480$1,129,024▲ $77,544
Other Assets Total$1,200$0▼ $1,200
Liabilities
Other Liabilities$1,374$8,041▲ $6,667
Total Liabilities$1,374$8,041▲ $6,667
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,050,106$1,120,983▲ $70,877
Total Liabilities and Net Assets / Fund Balance$1,051,480$1,129,024▲ $77,544

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$774$29,225$29,999
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Katherine DowsonExecutive DirectorFT$60,553$60,553

Board Members and Trustees

NameTitle
Phil LeedsPresident
Amberly Goodchild BakerVice President
Andrew WhitefordBoard Member
Jamie MackintoshBoard Member
Jeff RiceBoard Member
John HechingerBoard Member
Julie WalkerBoard Member
Lisa FinkelsteinBoard Member
Peter SelkowitzBoard Member
Stan TrachtenbergBoard Member
Ashley WatsonSecretary
Frank BrummerSecretary
JULIE O'HALLORANTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$753,493
Program Service Revenue
$0
Investment Income
$1,094
Other Revenue
$0
All Other Contributions
$753,493
Change in Net Assets
$70,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$402,300
Salaries, Compensation, and Employee Benefits$281,410
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$225,951$55,459-$281,410
Fees for Services Legal$55,932--$55,932
Fees for Services Management$51,926--$51,926
Occupancy$37,351$10,167-$47,518
Fees for Services Other$35,472--$35,472
Advertising$8,928--$8,928
All Other Expenses$5,760$898-$6,658
Other Expenses$214$6,264-$6,478
Insurance-$5,591-$5,591
Travel$4,428--$4,428
Fees for Services Accounting-$4,221-$4,221
Depreciation Depletion-$2,427-$2,427
Total Functional Expenses$578,555$105,155$0$683,710
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll & Pto Liabilities$8,041
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
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

Organization's process to review form 990; the tax return is reviewed by the treasurer, executive director, and board president. Changes are made if necessary. Once changes have been made or are not required, approval is granted for the tax return to be filed.

Form 990, Part VI, Section B, Line 12C

Form 990, part iv, section b, line 12c - each board member signs a conflict of interest policy when they join the board.

Form 990, Part VI, Section C, Line 19

Form 990, part vi, section c, line 19 - governing documents, conflict of interest policy, and financial statements are made available to the general public upon request

Filing and Contact Details

Filer

Filer Name
Friends of Pathways
EIN
83-0309897
Phone
3077334534
Address
PO BOX 2062, JACKSON, WY 83001

Signing Officer

Name
Katherine Dowson
Title
Executive Director
Phone
3077334534
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Dowson
Formed
1994
Legal Domicile
Wy
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
James C Reed CPA Cfp Pc
Address
PO BOX 13292, JACKSON, WY 83002
Preparer
James C Reed CPA
Phone
3077341370
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0578555
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0673344
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01027
IRS990/PYOtherExpensesAmt0374220
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt021363
IRS990/PYSalariesCompEmpBnftPaidAmt0278788
IRS990/PYTotalExpensesAmt0653008
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0674371
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt070877
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01050106
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01120983
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0186803
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0187231
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0753493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0673344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0726008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0690248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0715901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03558994
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01094
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0945
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0416
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0718
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99880
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt03558994
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0753493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0673344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0726008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0690248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0715901
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03558994
IRS990ScheduleA/TotalSupportAmt03563194
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt0181
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt0608
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt0789
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0725
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt02433
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt03158
IRS990ScheduleC/GrassrootsCeilingAmt01184
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt0181
IRS990ScheduleC/LobbyingCeilingAmt04737
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0725
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03627
IRS990ScheduleC/Section4955ManagersTaxAmt00
IRS990ScheduleC/Section4955OrganizationTaxAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt03627
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0774
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029225
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08041
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL & PTO LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0774
IRS990ScheduleD/TotalLiabilityAmt08041
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990; THE TAX RETURN IS REVIEWED BY THE TREASURER, EXECUTIVE DIRECTOR, AND BOARD PRESIDENT. CHANGES ARE MADE IF NECESSARY. ONCE CHANGES HAVE BEEN MADE OR ARE NOT REQUIRED, APPROVAL IS GRANTED FOR THE TAX RETURN TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART IV, SECTION B, LINE 12C - EACH BOARD MEMBER SIGNS A CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION C, LINE 19 - GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01051480
IRS990/TotalAssetsEOYAmt01129024
IRS990/TotalAssetsGrp/BOYAmt01051480
IRS990/TotalAssetsGrp/EOYAmt01129024
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0753493
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105155
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0578555
IRS990/TotalFunctionalExpensesGrp/TotalAmt0683710
IRS990/TotalGrossUBIAmt01094
IRS990/TotalLiabilitiesBOYAmt01374
IRS990/TotalLiabilitiesEOYAmt08041
IRS990/TotalLiabilitiesGrp/BOYAmt01374
IRS990/TotalLiabilitiesGrp/EOYAmt08041
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01050106
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01120983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0578555
IRS990/TotalReportableCompFromOrgAmt060553
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0754587
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01094
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01051480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01129024
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04428
IRS990/TravelGrp/TotalAmt04428
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2062
IRS990/USAddress/CityNm0JACKSON
IRS990/USAddress/StateAbbreviationCd0WY
IRS990/USAddress/ZIPCd083001
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.FRIENDSOFPATHWAYS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHERINE DOWSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03077334534
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF PATHWAYS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.04$1.11$0.85$0.81$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.05$1.08$0.77$0.83$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.03$1.14$0.82$0.80$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.14$0.02$1.12$0.97$0.78$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.11$0.93$1.16$1.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$0.75$0.72$0.03
2018Summary only. Only limited summary data is available for this year.$1.03$0.06$0.97$0.52$0.66$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.01$1.12$0.75$0.68$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.67$0.65$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$0.73$0.64$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$0.69$0.56$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.72$0.52$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.00$0.38$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.01$0.48$0.53