Civic Intelligence

Pathways Professional Counseling

990 • Fiscal year 2022 • EIN 83-0538118

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 31, 2023

PO Box 361767Birmingham, AL 35236

(866) 991-6864

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

37th percentile

0.7%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

78th percentile

22%

Faster asset growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

49th percentile

5.3%

Faster revenue growth than 49% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$113,159

Up $20,418 (+22%) from 2021

Net Assets

Up

$103,215

Up $18,402 (+22%) from 2021

Liabilities

Up

$9,944

Up $2,016 (+25%) from 2021

Revenue

Up

$2,648,629

Up $133,475 (+5.3%) from 2021

Expenses

Up

$2,630,516

Up $143,865 (+5.8%) from 2021

Net Income

Down

$18,113

Down $10,390 (-36%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2020: $54,446Liabilities 2020: -$1,864Net Assets 2020: $56,3102020Assets 2021: $92,741Liabilities 2021: $7,928Net Assets 2021: $84,8132021Assets 2022: $113,159Liabilities 2022: $9,944Net Assets 2022: $103,2152022Assets 2023: $84,487Liabilities 2023: $665Net Assets 2023: $83,8222023Assets 2024: $139,328Liabilities 2024: $5,391Net Assets 2024: $133,9372024

Highlighted filing

2022

Assets$113,159
Liabilities$9,944
Net Assets$103,215

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,570,589Expenses 2020: $2,514,279Net Income 2020: $56,3102020Revenue 2021: $2,515,154Expenses 2021: $2,486,651Net Income 2021: $28,5032021Revenue 2022: $2,648,629Expenses 2022: $2,630,516Net Income 2022: $18,1132022Revenue 2023: $2,708,828Expenses 2023: $2,728,221Net Income 2023: -$19,3932023Revenue 2024: $2,707,536Expenses 2024: $2,657,421Net Income 2024: $50,1152024

Highlighted filing

2022

Revenue$2,648,629
Expenses$2,630,516
Net Income$18,113
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 31, 2023
Return Version
2022v5.0
Gross Receipts
$2,648,629
Mission and Program Overview

Mission

The ministry is a not-for-profit corporation chartered under the laws of the state of alabama as a ministry whose purpose is to offer christ-centered counseling for children, youth, adults, and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$40,237$53,151▲ $12,914
Accounts Receivable$38,255$41,878▲ $3,623
Prepaid Expenses and Deferred Charges$14,249$18,130▲ $3,881
Total Assets$92,741$113,159▲ $20,418
Liabilities
Accounts Payable and Accrued Expenses$7,928$9,944▲ $2,016
Total Liabilities$7,928$9,944▲ $2,016
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$79,189$76,904▼ $2,285
Net Assets With Donor Restrictions$5,624$26,311▲ $20,687
Total Net Assets Fund Balance$84,813$103,215▲ $18,402
Total Liabilities and Net Assets / Fund Balance$92,741$113,159▲ $20,418
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rod MarshallChair
Ross HickmanPresident
Alan TaylorVice Chair
Chris CrainDirector
Ken LassDirector
Matt HainesDirector
Twinkle CavanaughDirector
Kim DeshazoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,697,225
Program Service Revenue
$949,407
Investment Income
$1,459
Other Revenue
$538
All Other Contributions
$79,110
Change in Net Assets
$18,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,648,629
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,648,629
Total Revenue per Form 990
$2,648,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,874,537
Other Expenses$755,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,414,063--$1,414,063
Fees for Services Management$269,086--$269,086
Other Employee Benefits$222,791--$222,791
Pension Plan Contributions$157,939--$157,939
Occupancy$134,485--$134,485
Payroll Taxes$79,744--$79,744
Insurance$59,543--$59,543
Information Technology$49,334--$49,334
All Other Expenses$44,180--$44,180
Travel$40,301--$40,301
Office Expenses$28,560--$28,560
Fees for Services Other$16,689--$16,689
Other Expenses$12,246--$12,246
Fees for Services Legal$6,654--$6,654
Fees for Services Accounting$4,272--$4,272
Total Functional Expenses$2,630,516$0$0$2,630,516

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,630,516
Total Expenses per Audited Statements$2,630,516
Total Expenses per Form 990$2,630,516
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by internal executive leadership and in-house cpa, followed by the finance/audit committee of the ministry before being distributed.

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

The organization updates its disclosures annually to monitor and enforce the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The personnel committee of the board of trustees reviews, periodically, comparative data on salary compensation from similar entities in social services. In addition, the committee reviews the current abch budget to determine annual compensation. The personnel committee will make a recommendation to the board during executive session. Generally, the president is not present for these discussions.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Ross hickman - po box 361767, birmingham, al 35236.

Filing and Contact Details

Filer

Filer Name
Pathways Professional Counseling
EIN
83-0538118
Phone
8669916864
Address
PO BOX 361767, BIRMINGHAM, AL 35236

Signing Officer

Name
Ross Hickman
Title
President
Phone
8669916864
Signed
2023-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ross Hickman
Formed
2017
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Bmss LLC
Address
1121 RIVERCHASE OFFICE RD, BIRMINGHAM, AL 35244
Preparer
George William Lorimer Ii CPA
Phone
2059825500
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 1 / Form 990, Page 2, Part III, Line 1

Pathways professional counseling p.o. Box 361767 birmingham, al 35236 employer identification number: 83-0538118 for the year ending december 31, 2022 abch foundation is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

FORM 990, PART XII, LINE 2C:

The process for selecting an independent accountant to audit the organization's financial statements has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

Tax positions are initially recognized in the financial statements when it is more likely than not that the position will be sustained upon examination by the tax authorities. The ministry had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of december 31, 2022 based on an assessment of many factors including experience and interpretations of applicable tax laws.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01876397
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05165711
IRS990ScheduleA/TotalSupportAmt05169307
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/ExpensesSubtotalAmt02630516
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02648629
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAX POSITIONS ARE INITIALLY RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. THE MINISTRY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2022 BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF APPLICABLE TAX LAWS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02630516
IRS990ScheduleD/TotalRevenuePerForm990Amt02648629
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02648629
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02630516
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY INTERNAL EXECUTIVE LEADERSHIP AND IN-HOUSE CPA, FOLLOWED BY THE FINANCE/AUDIT COMMITTEE OF THE MINISTRY BEFORE BEING DISTRIBUTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION UPDATES ITS DISCLOSURES ANNUALLY TO MONITOR AND ENFORCE THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PERSONNEL COMMITTEE OF THE BOARD OF TRUSTEES REVIEWS, PERIODICALLY, COMPARATIVE DATA ON SALARY COMPENSATION FROM SIMILAR ENTITIES IN SOCIAL SERVICES. IN ADDITION, THE COMMITTEE REVIEWS THE CURRENT ABCH BUDGET TO DETERMINE ANNUAL COMPENSATION. THE PERSONNEL COMMITTEE WILL MAKE A RECOMMENDATION TO THE BOARD DURING EXECUTIVE SESSION. GENERALLY, THE PRESIDENT IS NOT PRESENT FOR THESE DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROSS HICKMAN - PO BOX 361767, BIRMINGHAM, AL 35236.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PATHWAYS PROFESSIONAL COUNSELING P.O. BOX 361767 BIRMINGHAM, AL 35236 EMPLOYER IDENTIFICATION NUMBER: 83-0538118 FOR THE YEAR ENDING DECEMBER 31, 2022 ABCH FOUNDATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT TO AUDIT THE ORGANIZATION'S FINANCIAL STATEMENTS HAS NOT CHANGED SINCE THE PRIOR YEAR.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 1, PART I, LINE 1 / FORM 990, PAGE 2, PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ABCH FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ABCH & FAMILY MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0830526789
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1630302093
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTING ORGANIZATION OF THE FILING ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORTING ORGANIZATION OF THE FILING ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 362084
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12681 ROCKY RIDGE LN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BIRMINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BIRMINGHAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd035236
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd135216
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01618115
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ALABAMA CHILDREN'S HOMES & FAMILY MINISTRIES
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AL
IRS990/StatesWhereCopyOfReturnIsFldCd1FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt092741
IRS990/TotalAssetsEOYAmt0113159
IRS990/TotalAssetsGrp/BOYAmt092741
IRS990/TotalAssetsGrp/EOYAmt0113159
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02630516
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07928
IRS990/TotalLiabilitiesEOYAmt09944
IRS990/TotalLiabilitiesGrp/BOYAmt07928
IRS990/TotalLiabilitiesGrp/EOYAmt09944
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0103215
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02630516
IRS990/TotalProgramServiceRevenueAmt0949407
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01459
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0949945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02648629
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt040301
IRS990/TravelGrp/TotalAmt040301
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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