Civic Intelligence

Open Paths Counseling Center

990 • Fiscal year 2020 • EIN 95-3221061

Jan 01, 2020 to Dec 31, 2020 • Filed on May 11, 2021

400 Corporate Pointe Ste 300Culver City, CA 90230

(310) 258-9737

Siviq Scores

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

Liabilities / Assets

55th percentile

0.07x

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

51st percentile

0.06x

Higher debt load relative to revenue than 51% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

76th percentile

$70,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

91st percentile

119%

Faster asset growth than 91% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

30%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$832,654

Up $451,609 (+119%) from 2019

Net Assets

Up

$772,869

Up $449,615 (+139%) from 2019

Liabilities

Up

$59,785

Up $1,994 (+3.5%) from 2019

Revenue

Up

$939,388

Up $219,439 (+30%) from 2019

Expenses

Up

$489,773

Up $1,488 (+0.3%) from 2019

Net Income

Up

$449,615

Up $217,951 (+94%) from 2019

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 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

2020

Assets$832,654
Liabilities$59,785
Net Assets$772,869

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 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

2020

Revenue$939,388
Expenses$489,773
Net Income$449,615
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 11, 2021
Return Version
2020v4.0
Gross Receipts
$939,388
Mission and Program Overview

Mission

Non-residential counseling & training

To promote and deliver mental healthcounseling services and to train new therapists

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$251,281$637,390▲ $386,109
Pledges and Grants Receivable-$118,900-
Cash and Non-Interest-Bearing Accounts$100,326$54,132▼ $46,194
Accounts Receivable$13,262$8,998▼ $4,264
Prepaid Expenses and Deferred Charges$7,496$7,732▲ $236
Land, Buildings, and Equipment, Net$1,448$4,350▲ $2,902
Total Assets$381,045$832,654▲ $451,609
Other Assets Total$7,232$1,152▼ $6,080
Liabilities
Other Liabilities$5,904$54,000▲ $48,096
Deferred Revenue$45,958--
Accounts Payable and Accrued Expenses$5,929$5,785▼ $144
Total Liabilities$57,791$59,785▲ $1,994
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$323,254$427,869▲ $104,615
Net Assets With Donor Restrictions-$345,000-
Total Net Assets Fund Balance$323,254$772,869▲ $449,615
Total Liabilities and Net Assets / Fund Balance$381,045$832,654▲ $451,609

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,350$13,928$18,278
Leasehold Improvements-$11,841$11,841
Other Assets Org$1,152--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sierra SmithExecutive DirectorFT$70,000$70,000

Board Members and Trustees

NameTitle
Derek MajorsBoard Chair
Carter ArmstrongVice Chair
Eniola Akinrinade EsqBoard Member
Gina Deutsch-zakarin LmftBoard Member
Keith LegoyBoard Member
Martin WattBoard Member
Matt RosenBoard Member
Pia Shiavo - CampoBoard Member
Roberto Quiroz LcswBoard Member
Shivani ParikhBoard Member
Sandy LeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$643,980
Program Service Revenue
$293,402
Investment Income
$1,903
Other Revenue
$103
All Other Contributions
$636,980
Change in Net Assets
$449,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$251,250
Other Expenses$238,523
Total Fundraising Expense$15,369
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,144$5,467-$150,611
Fees for Services Other$91,840--$91,840
Current Officers, Directors, Trustees, and Key Employees$55,006$7,994$7,000$70,000
Occupancy$46,146$6,707$5,873$58,726
Payroll Taxes$15,972$1,241$700$17,913
Office Expenses$6,505$6,623$1,459$14,587
Fees for Services Accounting$12,672$1,253-$13,925
Other Employee Benefits$8,798$3,801$127$12,726
Insurance$8,352$3,471-$11,823
All Other Expenses$10,339$1,172-$11,511
Advertising$10,000--$10,000
Information Technology$7,009$263-$7,272
Other Expenses$1,456$442$210$2,108
Depreciation Depletion-$1,450-$1,450
Total Functional Expenses$432,381$42,023$15,369$489,773
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Ppp Loan$54,000
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

Part VI Line 11B

OPS provides the draft of the tax return for review by the board of

Part VI Line 11B

director prior to submission to the IRS.

Part VI Line 12C

Following full disclosure of a possible conflict of interest or

Part VI Line 12C

any condition listed above, the Board of Directors shall

Part VI Line 19

OPS makes the tax return available to the public upon request

Part VI Line 19

and on the website of an independent 3rd party.

Part VI 12B

determine whether a conflict of interest exists and, if so the

Part VI 12B

Board shall vote to authorize or reject the transaction or

Part VI 12B

take any other action deemed necessary to address the conflict

Part VI 12B

and protect OPSs best interests. Both votes shall be by a majority

Part VI 12B

vote without counting the vote of any interested director, even

Part VI 12B

if the disinterested directors are less than a quorum provided

Part VI 12B

that at least one consenting director is disinterested.

Filing and Contact Details

Filer

Filer Name
Open Paths Counseling Center
EIN
95-3221061
In Care Of
% Sierra Smith
Phone
3102589737
Address
400 Corporate Pointe Ste 300, Culver City, CA 90230

Signing Officer

Name
Sierra Smith
Title
Executive Director
Phone
3102589737
Signed
2021-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sierra Smith
Formed
1978
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
49

Preparer

Firm
Cobb-Phillips & Associates
Address
12575 Beatrice Street, B 2, Los Angeles, CA 90066
Preparer
Hwesu Cobb-phillips
Phone
2132937091
Supplemental Narrative

Additional Explanations

Part IX Line 11G

CLINICIAL CONSULTANTS Total expenses - $91840.00 Program service expenses - $91840.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part III Line 4D

OP Clinical Training Prgm:Our esteemed clinical training program provides

Part III

our pre-licensed clinicians with weekly clinical trainings.

Part III Line 4D

Expenses: $37527.00 including grants of: $0.00 Revenue: $0.00

Part III Line 4D

Thrpy Outreach Pgm:TOP partners with organizations serving low-income under

Part III Line 4D

resourced communities in LA to provide culturally sensitive therapary.

Part III Line 4D

Dept. of Mental Health Womens Re-entry Program:This program provides the

Part III Line 4D

following groups for women re-entering their community after incarceration.

Part III Line 4D

Social Justice Learning Institute - An education and empowerment focused

Part III Line 4D

org. that serves African American & Latino youth who in low income areas.

Part III Line 4D

Expenses: $122103.00 including grants of: $0.00 Revenue: $0.00

Form 990 Part III

We eliminate these barriers by offering low or no-fee

Form 990 Part III

psychotherapy through a culturally sensitive, trauma-informed lens.

Form 990 Part III

Services are provided by our diverse clinical team, in English

Form 990 Part III

and Spanish, and are offered via telehealth, in-person at our

Form 990 Part III

center, or in under-resourced communities through partnerships

Form 990 Part III

with community-based organizations.

Form 990 Part III

Additionally, Open Paths Counseling Center runs a highly

Form 990 Part III

sought-after clinical training program for

Form 990 Part III

pre-licensed therapists. Clinicians in this program engage in

Form 990 Part III

rigorous weekly training and clinical supervision, focusing

Form 990 Part III

on lifting up the needs of the clients we serve.

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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. AWs domestic violence intervention program is approved by the LA Dept. of Probation, and is highly sought after by clients who are court mandated to seek these services. AW works to end the perpetual cycles of family violence for all who enter this program by working with them to process past trauma take ownership of their actions, build resiliency, and develop positive coping skills for emotional regulation, and teach healthy relationship and communication skills. AW runs five Batterer Intervention Programs (BIP) per week.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt091781
IRS990/ProgSrvcAccomActy3Grp/Desc0School Program(SP):Open Paths provides on-site therapy to underserved schools for two Title I LAUSD schools, and two Baldwin Hills based 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 as a modality to give teens an outlet for expressing strong emotions while teaching a healthy method for coping with lifes challenges, writing about them from the heart!
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt021563
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OP Clinical Training Prgm:Our esteemed clinical training program provides our pre-licensed clinicians with weekly clinical trainings.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Thrpy Outreach Pgm:TOP partners with organizations serving low-income under resourced communities in LA to provide culturally sensitive therapary.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Dept. of Mental Health Womens Re-entry Program:This program provides the following groups for women re-entering their community after incarceration.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Social Justice Learning Institute - An education and empowerment focused org. that serves African American & Latino youth who in low income areas.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt037527
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1122103
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPS provides the draft of the tax return for review by the board of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1director prior to submission to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Following full disclosure of a possible conflict of interest or
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3any condition listed above, the Board of Directors shall
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPS makes the tax return available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5and on the website of an independent 3rd party.

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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
2020Detailed filing. Detailed filing data is available for this year.$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
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