Civic Intelligence

Open Paths Counseling Center

990 • Fiscal year 2019 • EIN 95-3221061

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 16, 2020

5731 W Slauson AveCulver City, CA 90230

(310) 258-9677

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$381,045

Up $214,871 (+129%) from 2018

Net Assets

Up

$119,254

Up $27,664 (+30%) from 2018

Liabilities

Up

$261,791

Up $187,207 (+251%) from 2018

Revenue And Expenses

Revenue

Up

$515,949

Up $36,170 (+7.5%) from 2018

Expenses

Up

$488,285

Up $16,506 (+3.5%) from 2018

Net Income

Up

$27,664

Up $19,664 (+246%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $112,711Liabilities 2011: $21,418Net Assets 2011: $91,2932011Assets 2012: $131,313Liabilities 2012: $41,361Net Assets 2012: $89,9522012Assets 2013: $108,767Liabilities 2013: $19,437Net Assets 2013: $89,3302013Assets 2014: $97,417Liabilities 2014: $23,320Net Assets 2014: $74,0972014Assets 2015: $104,505Liabilities 2015: $25,154Net Assets 2015: $79,3512015Assets 2016: $103,766Liabilities 2016: $26,151Net Assets 2016: $77,6152016Assets 2017: $139,141Liabilities 2017: $55,550Net Assets 2017: $83,5912017Assets 2018: $166,174Liabilities 2018: $74,584Net Assets 2018: $91,5902018Assets 2019: $381,045Liabilities 2019: $57,791Net Assets 2019: $323,2542019Assets 2019: $381,045Liabilities 2019: $261,791Net Assets 2019: $119,2542019Assets 2020: $832,654Liabilities 2020: $59,785Net Assets 2020: $772,8692020Assets 2021: $763,480Liabilities 2021: $10,870Net Assets 2021: $752,6102021Assets 2022: $1,562,117Liabilities 2022: $414,642Net Assets 2022: $1,147,4752022Assets 2023: $1,363,604Liabilities 2023: $12,087Net Assets 2023: $1,351,5172023Assets 2024: $1,845,500Liabilities 2024: $326,447Net Assets 2024: $1,519,0532024

Highlighted filing

2019

Assets$381,045
Liabilities$261,791
Net Assets$119,254

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $342,286Expenses 2011: $354,233Net Income 2011: -$11,9472011Revenue 2012: $320,677Expenses 2012: $322,018Net Income 2012: -$1,3412012Revenue 2013: $343,873Expenses 2013: $344,742Net Income 2013: -$8692013Revenue 2014: $300,988Expenses 2014: $316,222Net Income 2014: -$15,2342014Revenue 2015: $372,127Expenses 2015: $366,874Net Income 2015: $5,2532015Revenue 2016: $380,392Expenses 2016: $382,131Net Income 2016: -$1,7392016Revenue 2017: $403,155Expenses 2017: $397,179Net Income 2017: $5,9762017Revenue 2018: $479,779Expenses 2018: $471,779Net Income 2018: $8,0002018Revenue 2019: $719,949Expenses 2019: $488,285Net Income 2019: $231,6642019Revenue 2019: $515,949Expenses 2019: $488,285Net Income 2019: $27,6642019Revenue 2020: $939,388Expenses 2020: $489,773Net Income 2020: $449,6152020Revenue 2021: $520,078Expenses 2021: $540,337Net Income 2021: -$20,2592021Revenue 2022: $987,852Expenses 2022: $592,887Net Income 2022: $394,9652022Revenue 2023: $1,196,767Expenses 2023: $1,134,197Net Income 2023: $62,5702023Revenue 2024: $1,508,043Expenses 2024: $1,408,113Net Income 2024: $99,9302024

Highlighted filing

2019

Revenue$515,949
Expenses$488,285
Net Income$27,664
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 16, 2020
Return Version
2019v5.0
Gross Receipts
$523,686
Mission and Program Overview

Mission

Non-residential counseling & training

To promote and deliver mental health/counseling services and to train new therapists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$11,883$257,454▲ $245,571
Cash and Non-Interest-Bearing Accounts$135,012$101,649▼ $33,363
Accounts Receivable$10,338$13,262▲ $2,924
Land, Buildings, and Equipment, Net$1,709$1,448▼ $261
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$166,174$381,045▲ $214,871
Other Assets Total$7,232$7,232→ $0
Liabilities
Deferred Revenue$61,958$249,958▲ $188,000
Accounts Payable and Accrued Expenses$12,626$5,929▼ $6,697
Other Liabilities-$5,904-
Total Liabilities$74,584$261,791▲ $187,207
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$91,590$119,254▲ $27,664
Total Net Assets Fund Balance$91,590$119,254▲ $27,664
Total Liabilities and Net Assets / Fund Balance$166,174$381,045▲ $214,871

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,448$24,317$25,765
Leasehold Improvements-$11,841$11,841
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sierra SmithExecutive DirectorFT$63,000$63,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$95,267
Program Service Revenue
$412,760
Investment Income
$0
Other Revenue
$7,922
All Other Contributions
$89,541
Change in Net Assets
$27,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$255,673
Other Expenses$232,612
Total Fundraising Expense$20,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$132,118$40,972-$173,090
Fees for Services Other$84,724--$84,724
Occupancy$66,628$9,956-$76,584
Current Officers, Directors, Trustees, and Key Employees$31,500$12,600$18,900$63,000
Insurance$1,468$19,633-$21,101
Payroll Taxes$13,571$4,445$1,567$19,583
Office Expenses$12,776$1,961-$14,737
Fees for Services Accounting$889$8,001-$8,890
All Other Expenses$2,784$3,395$42$6,221
Other Expenses$1,677$559-$2,236
Travel$1,109--$1,109
Depreciation Depletion$605$90-$695
Total Functional Expenses$356,373$111,403$20,509$488,285
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,000
Fundraising Direct Expenses$7,737
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Music for the Soul$20,726$15,000$2,077$12,923
Total Events$20,726$15,000$7,737$7,263
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes payable$5,904
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
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, Line 11B: Form 990 Review Process

A draft of the form 990 is prepared by an independent CPA and submitted to the finance committee for review. Upon approval by the committee it is submitted to the full Board of Directors for review and approval. When the Board approves the forms are electronically filed by the CPA.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each board member signs an acknowledgement of the Conflict of Interest Policy at the beginning of each calendar year. Disclosure of any potential conflicts are made at that time. If any conflicts are noted they are brought to the attention of the full Board for appropriate action as detailed in the Conflict of Interest Policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is determined by the size of the budget in relation to the skills and knowledge required by the officers position. Organizations of similar size and organizational structure are also taken into consideration by viewing their 990 forms.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The following organizational documents of Open Paths Counseling Center are available for inspection or copying at the organization's office during normal business hours at no charge, except for a nominal copying fee:1) Tax Exemption Application2) IRS Determination letter3) Articles of Incorporation4) By-Laws5) Form 990 for the most recent and prior two years. The public inspection copy of the Form 990 will not include Schedule A excess contributors or the Schedule B.The most updated versions of all of the preceding forms will be available.When responding to a public inspection request for any organizational document or Form 990 by anyone, Open Paths Counseling Center will fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.

Filing and Contact Details

Filer

Filer Name
Open Paths Counseling Center
EIN
95-3221061
Phone
3102589677
Address
5731 W Slauson Ave, Culver City, CA 90230

Signing Officer

Name
Sierra Smith
Title
Executive Director
Signed
2020-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sierra Smith
Formed
1978
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
56

Preparer

Firm
David A Feldman CPA Inc
Address
5800 Hannum Avenue Ste E, Culver City, CA 90230
Preparer
David A Feldman CPA
Phone
3108269116
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: School Program (SP): Open Paths provides on-site therapy to underserved schools for two Title I LAUSD schools and two charter schools. One unique subset of the school program is EX/PRESS, a specialized therapeutic writing program that has served the students of Venice High School for 18 years. In 2016, the EX/PRESS group organically evolved as an LGBTQ group, with over half of the students participating being either transgender or non-binary/gender-nonconforming. EX/PRESS uses therapeutic writing and art as a modality to give teens an outlet for expressing strong emotions while teaching a healthy method for coping with lifes challenges. OTHER PROGRAM SERVICES 5: Open Paths Clinical Training Program (OPCTP): Our esteemed clinical training program provides pre-licensed psychotherapists with weekly clinical training on topics which are key to serving our clientele. Additionally, they receive clinical supervision from licensed, experienced psychotherapists. In fall of 2017, we launched an additional six-month intensive trauma training program, offered twice annually, specifically designed to support our clinicians in working with some of our most highly traumatized clients. Most recently, Open Paths has added an option for pre-licensed clinicians to receive EMDR training, a specialized type of trauma training, for a very low cost as well. Approximately forty to fifty volunteer, pre-licensed therapists are a part of this program, which is overseen by the clinical director. Clinicians contract as a part of this program for 18-months, though there is an option of extending at the end of the term, if mutually agreed upon.

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IRS990/MissionDesc0To promote and deliver mental health, educational, and leisure activity services. To provide services without regard to race, religion, sex, income, age, or national origin. In this regard, it is the intention of the Foundation that no client be refused services based on financial status.To develop and implement a community-based program encouraging and requesting local support.To form a liaison and affiliation with other community-cased agencies for the purpose of establishing a network of service agencies in order to promote continuity of care.To provide and implement accountability systems which will encourage self-evaluation for all program efforts.
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IRS990/PrincipalOfficerNm0Sierra Smith
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IRS990/ProgramServiceRevenueGrp/Desc0Counseling - Group
IRS990/ProgramServiceRevenueGrp/Desc1Counseling - Interns
IRS990/ProgramServiceRevenueGrp/Desc2Counseling - Therapists
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1260613
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IRS990/ProgSrvcAccomActy2Grp/Desc0Another Way (AW): provides individual and group therapy to both people who are abusive and those who have been abused. This domestic violence intervention program is approved by the Los Angeles Department of Probation, and is highly sought after by clients who are court mandated to seek these services. Another Way works to end the perpetual cycles of family violence for all who enter this program by working with them to process past traumas, take ownership of their actions, build resiliency, and develop positive coping skills for emotional regulation, and teach healthy relationship and communication skills. Another Way runs five Batterer Intervention Programs (BIP) per week. Three are for English speaking men, one for Spanish speaking men and one for English speaking women. There are also Empowerment groups for female victims and survivors offered in English and Spanish.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt094439
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt087613
IRS990/ProgSrvcAccomActy3Grp/Desc0Therapy Outreach Program (TOP): TOP partners with organizations serving low-income, under-resourced communities in Los Angeles to provide culturally sensitive, trauma informed therapy to clients at locations in their neighborhoods. Due to the Centers commitment to cultivating a diverse clinical team, Open Paths has become a preferred provider of psychotherapy for nonprofits serving marginalized, under-resourced, communities of color. We currently partner with five community-based organizations by sending pre-licensed therapists to their locations to provide psychotherapy to our shared clientele.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0140777
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.33$1.52$1.51$1.41$0.10
2023Summary only. Only limited summary data is available for this year.$1.36$0.01$1.35$1.20$1.13$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.41$1.15$0.99$0.59$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.01$0.75$0.52$0.54$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.06$0.77$0.94$0.49$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.06$0.32$0.72$0.49$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.26$0.12$0.52$0.49$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.07$0.09$0.48$0.47$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.06$0.08$0.40$0.40$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.03$0.08$0.38$0.38$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.08$0.37$0.37$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.07$0.30$0.32$0.02
2013Summary only. Only limited summary data is available for this year.$0.11$0.02$0.09$0.34$0.34$0.00
2012Summary only. Only limited summary data is available for this year.$0.13$0.04$0.09$0.32$0.32$0.00
2011Summary only. Only limited summary data is available for this year.$0.11$0.02$0.09$0.34$0.35$0.01