Developmental Pathways Inc

“The board members have a business relationship with melanie worley, lloyd sweet, and matthew vanauken who are officers of a related tax-exempt organization for which they serve on the board. The board members also serve as board members of a related tax-exempt organization.”

“Nonprofit management services of colorado (nmsc), an unrelated exempt organization, performed management duties including human resources, finance, it, training, facilities management, and communication services. Compensation paid to nmsc for these services for the calendar year ended december 31, 2018 was $3,824,473.”

“The organization does not have any committees with the authority to act on behalf of the governing body.”

“The tax accountant prepares a draft of the form 990 which is reviewed by the director of finance and the vp of finance. Once all review comments and questions are cleared, the form is presented to the finance committee of the board of directors for approval. A copy of the tax return is made available to the board of directors for their review prior to filing with the irs.”

“Each member of the board of directors and officers of the organization are asked to sign a conflict of interest statement annually. The board members are asked to disclose new conflicts of interest at each board meeting. Potential conflicts are reviewed by the cfo. Any directors with a conflict of interest shall not vote or provide any influence on the conflicting matter.”

“The organization's audited financial statements are available on its website. Governing documents and conflict of interest policy are available on request.”

“In addition to providing services to developmental pathways, the chief executive officer, chief financial officer, and the chief operating officer also provide services in their respective positions to other tax-exempt organizations. The compensation paid to the top management officials listed above is paid for by nonprofit management services of colorado (nmsc), an unrelated tax-exempt organization. The amounts reported on schedule j, part ii represent compensation and benefits paid to these individuals for their services to the filing organization as well as other tax-exempt organizations. Provided below is the compensation and benefits paid to these individuals for their services provided to developmental pathways. Chief executive officer - $132,646 chief financial officer - $98,302 chief operating officer - $151,731”

“Assistive technology services: program service expenses 83,711. Management and general expenses 0. Fundraising expenses 0. Total expenses 83,711. Audiology services: program service expenses 145,122. Management and general expenses 0. Fundraising expenses 0. Total expenses 145,122. Developmental intervention services: program service expenses 1,535,258. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,535,258. Hippotherapy: program service expenses 24,872. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,872. Nutrition services: program service expenses 38,729. Management and general expenses 0. Fundraising expenses 0. Total expenses 38,729. Occupational therapy services: program service expenses 1,036,813. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,036,813. Personal assistance - homemaker: program service expenses 495,335. Management and general expenses 0. Fundraising expenses 0. Total expenses 495,335. Personal care: program service expenses 168,327. Management and general expenses 0. Fundraising expenses 0. Total expenses 168,327. Physical therapy services: program service expenses 1,161,961. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,161,961. Behavioral services: program service expenses 74,591. Management and general expenses 0. Fundraising expenses 0. Total expenses 74,591. Contract labor: program service expenses 692,458. Management and general expenses 57,145. Fundraising expenses 0. Total expenses 749,603. Dentist services: program service expenses 40,824. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,824. Environ engineering services: program service expenses 420,664. Management and general expenses 0. Fundraising expenses 0. Total expenses 420,664. Physician services: program service expenses 40,242. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,242. Therapist services: program service expenses 379,319. Management and general expenses 0. Fundraising expenses 0. Total expenses 379,319. Vehicle maintenance services: program service expenses 160,141. Management and general expenses 0. Fundraising expenses 0. Total expenses 160,141. Vision services: program service expenses 215,034. Management and general expenses 0. Fundraising expenses 0. Total expenses 215,034. Respite services: program service expenses 597,346. Management and general expenses 0. Fundraising expenses 0. Total expenses 597,346. Language services: program service expenses 63,504. Management and general expenses 0. Fundraising expenses 0. Total expenses 63,504. Social and emotional services: program service expenses 570,375. Management and general expenses 0. Fundraising expenses 0. Total expenses 570,375. Speech language pathology services: program service expenses 3,122,630. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,122,630. Supported employment services: program service expenses 85,530. Management and general expenses 0. Fundraising expenses 0. Total expenses 85,530. Other professional services: program service expenses 605,456. Management and general expenses 37,787. Fundraising expenses 0. Total expenses 643,243.”

“Change in beneficial interest in assets upon dissolution of related entity -1,051,012. Inter-fund transfer of assets upon dissolution from related organization 1,291,398. Financial statement adjustment due to prior year unrecorded liability -130,912.”