Civic Intelligence

Pathways La

990 • Fiscal year 2022 • EIN 95-3258661

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

3325 Wilshire Blvd Suite 1100Los Angeles, CA 90010

(213) 427-2700

Siviq Scores

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

Liabilities / Assets

88th percentile

0.82x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.24x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

26th percentile

-1.3%

Higher net margin than 26% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

30th percentile

$181,924

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

38th percentile

-1.5%

Faster revenue growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Flat

$9,496,033

Flat from 2022

Net Assets

Flat

$1,747,272

Flat from 2022

Liabilities

Flat

$7,748,761

Flat from 2022

Revenue

Flat

$32,792,368

Flat from 2022

Expenses

Flat

$33,226,758

Flat from 2022

Net Income

Flat

-$434,390

Flat from 2022

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,819,053Liabilities 2011: $4,402,560Net Assets 2011: $1,416,4932011Assets 2012: $5,032,380Liabilities 2012: $3,709,119Net Assets 2012: $1,323,2612012Assets 2013: $5,035,344Liabilities 2013: $3,782,637Net Assets 2013: $1,252,7072013Assets 2014: $4,821,966Liabilities 2014: $3,621,510Net Assets 2014: $1,200,4562014Assets 2015: $4,741,049Liabilities 2015: $3,628,865Net Assets 2015: $1,112,1842015Assets 2016: $5,199,934Liabilities 2016: $4,063,885Net Assets 2016: $1,136,0492016Assets 2017: $3,325,401Liabilities 2017: $2,140,265Net Assets 2017: $1,185,1362017Assets 2018: $4,048,588Liabilities 2018: $2,614,785Net Assets 2018: $1,433,8032018Assets 2019: $4,801,468Liabilities 2019: $2,860,194Net Assets 2019: $1,941,2742019Assets 2020: $7,540,178Liabilities 2020: $4,715,184Net Assets 2020: $2,824,9942020Assets 2021: $7,866,630Liabilities 2021: $5,468,829Net Assets 2021: $2,397,8012021Assets 2022: $9,496,033Liabilities 2022: $7,748,761Net Assets 2022: $1,747,2722022Assets 2022: $9,496,033Liabilities 2022: $7,748,761Net Assets 2022: $1,747,2722022Assets 2023: $13,474,771Liabilities 2023: $11,425,407Net Assets 2023: $2,049,3642023Assets 2024: $14,726,236Liabilities 2024: $11,828,702Net Assets 2024: $2,897,5342024

Highlighted filing

2022

Assets$9,496,033
Liabilities$7,748,761
Net Assets$1,747,272

Operations Trend

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

$80M$60M$40M$20M$0-$20MRevenue 2011: $21,213,877Expenses 2011: $21,246,288Net Income 2011: -$32,4112011Revenue 2012: $16,823,533Expenses 2012: $16,916,765Net Income 2012: -$93,2322012Revenue 2013: $16,228,259Expenses 2013: $16,298,813Net Income 2013: -$70,5542013Revenue 2014: $16,779,402Expenses 2014: $16,831,653Net Income 2014: -$52,2512014Revenue 2015: $17,624,194Expenses 2015: $17,712,466Net Income 2015: -$88,2722015Revenue 2016: $19,433,409Expenses 2016: $19,409,544Net Income 2016: $23,8652016Revenue 2017: $20,635,540Expenses 2017: $20,586,453Net Income 2017: $49,0872017Revenue 2018: $21,527,722Expenses 2018: $21,383,055Net Income 2018: $144,6672018Revenue 2019: $24,071,752Expenses 2019: $23,608,518Net Income 2019: $463,2342019Revenue 2020: $28,061,093Expenses 2020: $27,184,612Net Income 2020: $876,4812020Revenue 2021: $33,308,303Expenses 2021: $34,081,633Net Income 2021: -$773,3302021Revenue 2022: $32,792,368Expenses 2022: $33,226,758Net Income 2022: -$434,3902022Revenue 2022: $32,792,368Expenses 2022: $33,226,758Net Income 2022: -$434,3902022Revenue 2023: $42,408,595Expenses 2023: $42,260,829Net Income 2023: $147,7662023Revenue 2024: $61,155,627Expenses 2024: $60,574,398Net Income 2024: $581,2292024

Highlighted filing

2022

Revenue$32,792,368
Expenses$33,226,758
Net Income-$434,390
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.1
Gross Receipts
$32,792,368
Mission and Program Overview

Mission

Pathways LA strengthens low-income and vulnerable working families, promotes high quality early care and education services for children of all abilities, develops knowledgeable early care providers, and promotes economically resilient communities.

Pathways LA helps low-income families find and pay for quality, reliable child care so parents can work, and we strengthen the quality of care available by training child care providers in best practices that prepare children for kindergarten.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,833,246$4,995,577▲ $2,162,331
Pledges and Grants Receivable$2,341,085$2,048,317▼ $292,768
Investments in Publicly Traded Securities$1,948,460$1,695,479▼ $252,981
Savings and Temporary Cash Investments$485,102$485,139▲ $37
Land, Buildings, and Equipment, Net$118,175$151,166▲ $32,991
Prepaid Expenses and Deferred Charges$140,562$120,355▼ $20,207
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,866,630$9,496,033▲ $1,629,403
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,583,030$3,627,600▲ $1,044,570
Grants Payable$1,277,432$2,585,173▲ $1,307,741
Deferred Revenue$420,831$770,603▲ $349,772
Other Liabilities$611,301$415,864▼ $195,437
Mortgage Notes Payable Secured by Investment Property$576,235$349,521▼ $226,714
Total Liabilities$5,468,829$7,748,761▲ $2,279,932
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,383,331$1,732,047▼ $651,284
Net Assets With Donor Restrictions$14,470$15,225▲ $755
Total Net Assets Fund Balance$2,397,801$1,747,272▼ $650,529
Total Liabilities and Net Assets / Fund Balance$7,866,630$9,496,033▲ $1,629,403

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$151,166$319,506$470,672
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa CahillCOOFT$175,510$6,414$181,924
Tamika FarrCEOFT$163,771$9,835$173,606
Aracely S ValenzuelaDirector Family & ProvFT$120,931$11,796$132,727
Araceli QuinteroDirector Child Care SuFT$121,328$5,571$126,899

Board Members and Trustees

NameTitle
Yuovene WhistlerFormerPresident
Jenn Layton HsuPresident
Carrie LemmonVice President
Cameron SteeleBoard Member
Dushanthie JayamahaBoard Member
Lauren FishelmanBoard Member
Lucia GonzalezBoard Member
Lin ShiSecretary
Bruno Dieseldorff CFATreasurer
Nancy WisemanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sonia Stephanie LopezChild Care Services5651 Virginia Ave, Los Angeles, CA 90038$434,169
Mayra E FloresChild Care Services907 N Serrano Ave, Los Angeles, CA 90029$400,776
Kinder Kids Christian CDCChild Care Services5353 W Pico Blvd, Los Angeles, CA 90019$359,184
Komitas Daycare CenterChild Care Services1616 Hillhurst Ave, Los Angeles, CA 90027$328,069
Sonia FloresChild Care Services5653 W Virginia Ave, Los Angeles, CA 90038$313,279
Revenue and Support

Revenue Composition

Contributions and Grants
$32,743,517
Program Service Revenue
$0
Investment Income
$35,416
Other Revenue
$13,435
All Other Contributions
$155,692
Change in Net Assets
$-434,390

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Clothing and Household Goods$43,198
Total Noncash Contributions$43,198

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,792,368
Revenue Not Reported on Form 990
$-216,139
Total Revenue per Audited Statements
$32,576,229
Total Revenue per Form 990
$32,792,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,603,820
Salaries, Compensation, and Employee Benefits$4,836,363
Grants and Similar Amounts Paid$1,786,575
Total Fundraising Expense$121,397
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,700,186$767,685$55,305$3,523,176
Grants to Domestic Individuals$1,786,575--$1,786,575
All Other Expenses$434,419$109,208$7,080$550,707
Occupancy$346,922$91,561$5,676$444,159
Other Employee Benefits$354,584$82,146$3,907$440,637
Current Officers, Directors, Trustees, and Key Employees-$417,306-$417,306
Information Technology$317,411$90,770$1,751$409,932
Payroll Taxes$239,857$87,516$4,714$332,087
Advertising$120,940$2,955$2,206$126,101
Pension Plan Contributions$99,413$21,442$2,302$123,157
Other Expenses$79,166$3,421$7,958$90,545
Insurance$38,525$8,997$351$47,873
Depreciation Depletion-$39,250-$39,250
Conferences and Meetings$13,112$18,234$197$31,543
Fees for Services Accounting$21,497$4,936$103$26,536
Interest-$7,619-$7,619
Office Expenses$2,994$2,717$115$5,826
Fees for Services Legal-$4,374-$4,374
Fees for Services Other-$1,000$389$1,389
Total Functional Expenses$30,986,837$2,118,524$121,397$33,226,758

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$33,226,758
Total Expenses per Audited Statements$33,226,758
Total Expenses per Form 990$33,226,758
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
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
Child development reserves$415,864
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

The Form 990 is prepared by an outside accounting firm, reviewed by senior management, and then distributed to all board members prior to filing.

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

Conflicts or potential conflicts are discussed at Board or Committee meetings.

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

Compensation for the CEO and other Top Management is determined by local nonprofit salary surveys and salary surveys obtained by Pathways LA's HR Company.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation for other Officers or Key Employees is determined by local nonprofit salary surveys and salary surveys obtained by Pathways LA's HR Company.

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

The governing documents and annual audit are available upon request.

Filing and Contact Details

Filer

Filer Name
Pathways LA
EIN
95-3258661
Phone
2134272700
Address
3325 Wilshire Blvd Suite 1100, Los Angeles, CA 90010

Signing Officer

Name
Tamika Farr
Title
CEO
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamika Farr
Formed
1978
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
77
Volunteers
40

Preparer

Firm
Vasin Heyn & Company
Address
5000 N Parkway Calabasas 201, Calabasas, CA 91302
Preparer
Rolland Vasin
Phone
8182223500
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Contribution for funded assets = $72240

Part III, 4B Statement of Program Service Accomplishments

Other Programs consist of the following:QRIS: QSLA supports professionals from licensed child care centers and family child care homes with professional development through specialized training sessions, individualized coaching and access to cutting edge resources and funding opportunities. Pathways LA also provides professional development coaching services through our Family Child Care Home Education Network (FCCHEN). The FCCHEN is a group of licensed family child care providers in Metro Los Angeles that are carefully selected home based programs that combine the standards of a first-rate child care center with the personal touch and familiarity of a home environment. Participants in the FCCHEN receive ongoing training, professional development and technical assistance, and individual on-site or virtual coaching sessions. Foster Care Bridge: The Emergency Child Care Bridge Program for Foster Children is a unique childcare subsidy program that not only provides eligible families with a time limited childcare voucher to help pay for childcare costs for foster children birth through age 5 and their siblings, but also offers Trauma-Informed Care services to childcare programs across Los Angeles County. Trauma Informed Care Training & Coaching Services are provided to child care providers serving children enrolled in this program. Child care providers receive specialized evidence-based training on a variety of trauma informed care topics, including the series of core curriculum, historical trauma topics, and trauma informed care specific for infant and toddlers. In addition, child care providers receive individual on-site or virtual coaching sessions helping them to integrate their learning into practice. Innovations: Project Innovations Los Angeles is a partnership with Para Los Ninos, the lead agency, which is funded by the Department of Mental Health. This program offers Trauma Informed Care training and one-on-one coaching services to child care providers and Trauma Informed Care play groups to families, building community resiliency and leadership. Family Engagement: Pathways LA acknowledges the need of supporting families beyond the need of child care, therefore we offer the Family Engagement (FE) Program which aims to lift the strengths of the family, educate and empower parents/caregivers, reduce parental stress that can contribute to abuse and neglect, and increase school-readiness based on the Strengthening Families Framework. In the FE program we offer Parent Education and Training: focused on supporting parent/caregiver knowledge and awareness of various child development topics; Play & Learn Groups: small group settings that include story-time and activities bringing families, children, and caregivers together to model positive adult-child interaction with activities easily duplicated in the home; Parent Cafes: small group settings where parents explore different parenting topics, providing them with the opportunity to learn from other parents and build social connections within their community; Special Events: throughout the year we offer a variety of large group gatherings that offer free and safe opportunities for families to partake in activities, live entertainment, gather information from other community resources, receive food, toys, books, and other family essentials. Books, Bikes, & Full Bellies: In honor of the legacy of Jessie Salazar, Pathways LAs former Executive Director, who served the agency for 27 years and passed away in September 2020, we launched an annual fundraiser to provide books, bikes, and food boxes to children and families in the communities, representing various passions of Jessies and meeting the needs of those that we serve. Total program expenses were $1,356,285.

Financial Statement Notes

Part X : FIN48 Footnote

Pathways LA is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and California income taxes under section 23701(d) of the California Revenue and Taxation Code. The IRS classified the organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section(s) 509(a)(1) and 170(b)(1)(A)(vi).Pathways LA has adopted Financial Accounting Standards Board Accounting Standards Codification (ASC) Section 740-10, which clarifies the accounting for uncertainty in income taxes. ASC Section 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Section 740-10 requires that an organization recognize in the financial statements the impact of the tax position if that position will more likely than not be sustained on audit, based on the technical merits of the position. As of and for the year ended June 30, 2022, Pathways LA had no material unrecognized tax benefits, tax penalties or interest.Pathways LA's Forms 990, Return of Organization Exempt from Income Tax, for each of the tax years ended June 30, 2021, 2020, and 2019, are subject to examination by the IRS, generally for 3 years after they were filed.Pathways LAs Forms 199, California Exempt Organization Return, for each of the tax years ended June 30, 2021, 2020, 2019, and 2018, are subject to examination by the Franchise Tax Board, generally for 4 years after they were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Contribution for funded assets $72240

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IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
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IRS990/InformationTechnologyGrp/TotalAmt0409932
IRS990/InsuranceGrp/FundraisingAmt0351
IRS990/InsuranceGrp/ManagementAndGeneralAmt08997
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IRS990/InterestGrp/TotalAmt07619
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IRS990/OtherExpensesGrp/FundraisingAmt19103
IRS990/OtherExpensesGrp/FundraisingAmt27958
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt148792
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23421
IRS990/OtherExpensesGrp/ProgramServicesAmt024137194
IRS990/OtherExpensesGrp/ProgramServicesAmt1259917
IRS990/OtherExpensesGrp/ProgramServicesAmt234125
IRS990/OtherExpensesGrp/ProgramServicesAmt379166
IRS990/OtherExpensesGrp/TotalAmt024137194
IRS990/OtherExpensesGrp/TotalAmt1588752
IRS990/OtherExpensesGrp/TotalAmt292020
IRS990/OtherExpensesGrp/TotalAmt390545
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.7$11.8$2.90$61.2$60.6$0.58
2023Summary only. Only limited summary data is available for this year.$13.5$11.4$2.05$42.4$42.3$0.15
2022Detailed filing. Detailed filing data is available for this year.$9.50$7.75$1.75$32.8$33.2$0.43
2022Summary only. Only limited summary data is available for this year.$9.50$7.75$1.75$32.8$33.2$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$5.47$2.40$33.3$34.1$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.54$4.72$2.82$28.1$27.2$0.88
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$2.86$1.94$24.1$23.6$0.46
2018Summary only. Only limited summary data is available for this year.$4.05$2.61$1.43$21.5$21.4$0.14
2017Summary only. Only limited summary data is available for this year.$3.33$2.14$1.19$20.6$20.6$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$4.06$1.14$19.4$19.4$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.74$3.63$1.11$17.6$17.7$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.82$3.62$1.20$16.8$16.8$0.05
2013Summary only. Only limited summary data is available for this year.$5.04$3.78$1.25$16.2$16.3$0.07
2012Summary only. Only limited summary data is available for this year.$5.03$3.71$1.32$16.8$16.9$0.09
2011Summary only. Only limited summary data is available for this year.$5.82$4.40$1.42$21.2$21.2$0.03