Civic Intelligence

Path People for Active Transportation Hawaii

990 • Fiscal year 2022 • EIN 99-0248675

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

PO Box 62Kailua Kona, HI 96745

(808) 326-7284

Siviq Scores

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

Liabilities / Assets

89th percentile

0.67x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

2.35x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

17th percentile

-15%

Higher net margin than 17% 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

96th percentile

165%

Faster asset growth than 96% of similar nonprofits.

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

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

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

Assets

Up

$1,241,308

Up $772,870 (+165%) from 2021

Net Assets

Down

$412,370

Down $54,882 (-12%) from 2021

Liabilities

Up

$828,938

Up $827,752 (+69794%) from 2021

Revenue

Up

$352,717

Up $56,831 (+19%) from 2021

Expenses

Up

$406,548

Up $55,319 (+16%) from 2021

Net Income

Up

-$53,831

Up $1,512 (+2.7%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $130,141Liabilities 2010: $3,777Net Assets 2010: $126,3642010Assets 2011: $160,244Liabilities 2011: $1,341Net Assets 2011: $158,9032011Assets 2012: $258,370Liabilities 2012: $2,464Net Assets 2012: $255,9062012Assets 2013: $219,259Liabilities 2013: $2,405Net Assets 2013: $216,8542013Assets 2014: $250,903Liabilities 2014: $1,401Net Assets 2014: $249,5022014Assets 2015: $326,758Liabilities 2015: $4,604Net Assets 2015: $322,1542015Assets 2016: $392,308Liabilities 2016: $3,943Net Assets 2016: $388,3652016Assets 2017: $283,855Liabilities 2017: $3,076Net Assets 2017: $280,7792017Assets 2018: $326,033Liabilities 2018: $1,193Net Assets 2018: $324,8402018Assets 2019: $659,340Liabilities 2019: $1,430Net Assets 2019: $657,9102019Assets 2020: $566,755Liabilities 2020: $41,736Net Assets 2020: $525,0192020Assets 2021: $468,438Liabilities 2021: $1,186Net Assets 2021: $467,2522021Assets 2022: $1,241,308Liabilities 2022: $828,938Net Assets 2022: $412,3702022Assets 2023: $548,417Liabilities 2023: $176,852Net Assets 2023: $371,5652023Assets 2024: $615,750Liabilities 2024: $149,185Net Assets 2024: $466,5652024

Highlighted filing

2022

Assets$1,241,308
Liabilities$828,938
Net Assets$412,370

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $244,4702010Expenses 2011: $261,8412011Expenses 2012: $223,4882012Revenue 2013: $230,094Expenses 2013: $269,146Net Income 2013: -$39,0522013Revenue 2014: $295,686Expenses 2014: $263,038Net Income 2014: $32,6482014Revenue 2015: $400,214Expenses 2015: $327,562Net Income 2015: $72,6522015Revenue 2016: $649,700Expenses 2016: $583,489Net Income 2016: $66,2112016Revenue 2017: $314,515Expenses 2017: $422,101Net Income 2017: -$107,5862017Revenue 2018: $387,322Expenses 2018: $343,261Net Income 2018: $44,0612018Revenue 2019: $828,290Expenses 2019: $495,220Net Income 2019: $333,0702019Revenue 2020: $405,512Expenses 2020: $538,403Net Income 2020: -$132,8912020Revenue 2021: $295,886Expenses 2021: $351,229Net Income 2021: -$55,3432021Revenue 2022: $352,717Expenses 2022: $406,548Net Income 2022: -$53,8312022Revenue 2023: $1,046,938Expenses 2023: $1,087,743Net Income 2023: -$40,8052023Revenue 2024: $506,369Expenses 2024: $411,369Net Income 2024: $95,0002024

Highlighted filing

2022

Revenue$352,717
Expenses$406,548
Net Income-$53,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$352,717
Mission and Program Overview

Mission

To promote traffic safety education, and a safe environment on roadways and trails for recreation, fitness and alternative oil-free modes of transportation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$270,632$1,027,078▲ $756,446
Cash and Non-Interest-Bearing Accounts$182,722$200,749▲ $18,027
Intangible Assets$15,084$13,481▼ $1,603
Total Assets$468,438$1,241,308▲ $772,870
Liabilities
Other Liabilities$1,186$828,855▲ $827,669
Accounts Payable and Accrued Expenses-$83-
Total Liabilities$1,186$828,938▲ $827,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$449,266$291,503▼ $157,763
Net Assets With Donor Restrictions$17,986$120,867▲ $102,881
Total Net Assets Fund Balance$467,252$412,370▼ $54,882
Total Liabilities and Net Assets / Fund Balance$468,438$1,241,308▲ $772,870

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,027,078$360,103$1,387,181
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cindy ArmerPresident
Jane BockusDirector
Melissa BrashawDirector
Rebe SckrabulisDirector
Tami MacallerDirector
Mike DrutarTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$326,852
Program Service Revenue
$25,865
Investment Income
$0
Other Revenue
$0
All Other Contributions
$138,773
Change in Net Assets
$-53,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$297,562
Salaries, Compensation, and Employee Benefits$108,986
Total Fundraising Expense$6,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$122,775-$2,919$125,694
Other Salaries and Wages$37,908$41,131$1,600$80,639
Depreciation Depletion$61,429--$61,429
Fees for Services Accounting$2,914$30,024$746$33,684
Office Expenses$1,323$17,109$38$18,470
Payroll Taxes$9,471$7,349$415$17,235
Insurance$7,361$4,942-$12,303
Other Employee Benefits$4,546$6,566-$11,112
Travel$5,587$1,340$670$7,597
Occupancy$3,923$981-$4,904
All Other Expenses$3,293--$3,293
Other Expenses$1,935--$1,935
Advertising$472-$545$1,017
Conferences and Meetings$195--$195
Total Functional Expenses$290,173$109,442$6,933$406,548
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
Deferred Revenues$816,272
Deferred A/r$12,500
Credit Cards and Other Payables$83
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

Distributed to board for comment.

Form 990, Page 6, Part VI, Line 12C

ANNUAL SURVEY OF BOARD.

Form 990, Page 6, Part VI, Line 15B

All employees are hired under employee leasing. All salaries are reviewed by the board and compared to like positions of similar skill sets.

Form 990, Page 6, Part VI, Line 19

Are available upon written request of the organization.

Filing and Contact Details

Filer

Filer Name
Path People for Active
EIN
99-0248675
Phone
8083267284
Address
PO BOX 62, KAILUA KONA, HI 96745

Signing Officer

Name
Mike Drutar
Title
Treasurer
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Drutar
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Schumacher Tax & Accounting Pc
Address
52D CHEROKEE RD, CHEROKEE VILLAGE, AR 72529
Preparer
Patricia Schumacher
Phone
8707107115
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer board of directors provide guidance for the organization. General volunteers assist with programs setup and cleanup for the events and projects.

Form 990, Part IX, Line 11G

Operations manager/management 110,000 0 0 fiscal sponsorship 9,013 0 2,919 professional services 3,762 0 0 total 122,775 0 2,919

Raw XML Appendix387 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02269707
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0352717
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0295886
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0405504
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0828282
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0387318
IRS990ScheduleA/Total509Grp/TotalAmt02269707
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0352717
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0295886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0405512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0828290
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0387322
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02269727
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/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01027078
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0360103
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01387181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0816272
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt283
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED A/R
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARDS AND OTHER PAYABLES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01027078
IRS990ScheduleD/TotalLiabilityAmt0828855
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER BOARD OF DIRECTORS PROVIDE GUIDANCE FOR THE ORGANIZATION. GENERAL VOLUNTEERS ASSIST WITH PROGRAMS SETUP AND CLEANUP FOR THE EVENTS AND PROJECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISTRIBUTED TO BOARD FOR COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL SURVEY OF BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL EMPLOYEES ARE HIRED UNDER EMPLOYEE LEASING. ALL SALARIES ARE REVIEWED BY THE BOARD AND COMPARED TO LIKE POSITIONS OF SIMILAR SKILL SETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ARE AVAILABLE UPON WRITTEN REQUEST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OPERATIONS MANAGER/MANAGEMENT 110,000 0 0 FISCAL SPONSORSHIP 9,013 0 2,919 PROFESSIONAL SERVICES 3,762 0 0 TOTAL 122,775 0 2,919
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0468438
IRS990/TotalAssetsEOYAmt01241308
IRS990/TotalAssetsGrp/BOYAmt0468438
IRS990/TotalAssetsGrp/EOYAmt01241308
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0326852
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06933
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109442
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290173
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406548
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01186
IRS990/TotalLiabilitiesEOYAmt0828938
IRS990/TotalLiabilitiesGrp/BOYAmt01186
IRS990/TotalLiabilitiesGrp/EOYAmt0828938
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0467252
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0412370
IRS990/TotalProgramServiceExpensesAmt0290173
IRS990/TotalProgramServiceRevenueAmt025865
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025865
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352717
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0468438
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01241308
IRS990/TravelGrp/FundraisingAmt0670
IRS990/TravelGrp/ManagementAndGeneralAmt01340
IRS990/TravelGrp/ProgramServicesAmt05587
IRS990/TravelGrp/TotalAmt07597
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 62
IRS990/USAddress/CityNm0KAILUA KONA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096745
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.PATHHAWAII.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE DRUTAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PATH PEOPLE FOR ACTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRANSPORTATION HAWAII
ReturnHeader/Filer/BusinessNameControlTxt0PATH
ReturnHeader/Filer/EIN0990248675
ReturnHeader/Filer/PhoneNum08083267284
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 62
ReturnHeader/Filer/USAddress/CityNm0KAILUA KONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460838179
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHUMACHER TAX & ACCOUNTING PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt052D CHEROKEE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHEROKEE VILLAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072529
ReturnHeader/PreparerPersonGrp/PhoneNum08707107115
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA SCHUMACHER
ReturnHeader/ReturnTs02023-11-15T19:13:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MIKE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DRUTAR
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.62$0.15$0.47$0.51$0.41$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.18$0.37$1.05$1.09$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.83$0.41$0.35$0.41$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.00$0.47$0.30$0.35$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.04$0.53$0.41$0.54$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.00$0.66$0.83$0.50$0.33
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.32$0.39$0.34$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.00$0.28$0.31$0.42$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.65$0.58$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.32$0.40$0.33$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.30$0.26$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.23$0.27$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.00$0.26$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.24