Footpath Foundation EIN 47-5560117

Footpath Foundation

EIN  47-5560117 Public charity (501(c)(3)) Cleveland, OH
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Connects children with nature for personal growth and better access to the outdoors.
Leadership
Mary Macias · CEO · $46K
Money in and out
$538K revenue, $430K expenses
Bottom line
72% program efficiency

Connects children with nature for personal growth and better access to the outdoors. For fiscal year 2024 it reported $538K in revenue, $430K in expenses, and $877K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$538K
Pt VIII · Ln 12
Total expenses
$430K
Pt IX · Ln 25
Net assets
$877K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $108K
Where spending went · Part IX cols B–D
Program services $0.72 Management & general $0.10 Fundraising $0.18
Program efficiency
72%
of spending reaches programs▲ +3% vs prior filing year
Operating runway
23.0mo
months of highly liquid reserves at operating expense rate▼ -20% vs prior filing year
Surplus margin
+20%
revenue over expenses, this year▼ -58% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$538K
FY2024▲ +7%
Expenses
$430K
FY2024▲ +65%
Total assets
$890K
FY2024▲ +16%
Total liabilities
$13K
FY2024▲ +259%
Total revenue
$538K
Pt VIII · Ln 12
Total expenses
$430K
Pt IX · Ln 25
Net assets
$877K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$108K
Total assetsPt X · Ln 16$890K
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $158K of program spending, described in the organization's own filed words · FY2024.
01

School Based Programs

Footpath engages with local school urban districts where more than 50% of students receive free or reduced lunch. Footpath provides educational curriculum resources and enrichment for 5TH and 6TH grade students.

$95Kprogram expense
02

Out of School / Summer Programs

Youth from under-served communities are provided outdoor adventures or summer nature-based experiences. This could include fishing events, equestrian therapy events, summer day camp, outdoor hiking events. Footpath provides any needed equipment, materials, and may include transportation.

$49Kprogram expense
03

Outdoor Connection Kits

Kits containing nature related activities, crafts and games are crafted, assembled and delivered to children in underserved communities. Kits specialize in social emotional learning through nature.

$14Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CFootpath Foundation
EINHdr · item D47-5560117
Principal addressHdr · item CCleveland, OH
WebsiteHdr · item Jwww.footpathfoundation.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O12)
Ruling yearIRS BMFDec 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$46,478Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Mary Macias’s $46K as CEO is at the 36th percentile of top reported officer pay among 1984 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mary Macias$46,478$27,269$26,414$16,000$13,100

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$483K · 90%
Program service revenue$35K · 6%
Investment income$16K · 3%
Other revenue$5K · 1%
Contributions & grants90%$483K
Program service revenue6%$35K
Investment income3%$16K
Other revenue1%$5K
— government grantsLn 1e$25K
Total revenueLn 12$538K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.10 Fundraising $0.18
Program services72%$311K
Management & general10%$43K
Fundraising18%$76K
Total functional expensesLn 25$430K

Balance Sheet

Part X · end of year
CashLn 1$703K
Total assetsLn 16$890K
Total liabilitiesLn 26$13K
Total net assetsLn 32$877K
Months of cash on handcomputed19.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $753K · Operating expenses (Pt IX) $430K · Less non-cash grants $38K · Cash operating expenses/yr $392K
23.0 months
Where the money goes
Program services
Program services $311K · Total expenses $430K
72%
Management & General
Management & general $43K · Total expenses $430K
10%
Fundraising
Fundraising $76K · Total expenses $430K
18%
Cost to raise $1
Fundraising expense (3-yr avg) $62K · Solicited contributions (3-yr avg) $401K
$0.15 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $483K · Total revenue $538K
90%
Government reliance
Government grants $25K · Total revenue $538K
5%
Earned-income share
Program service revenue $35K · Total revenue $538K
6%
Investment reliance
Investment income $16K · Total revenue $538K
+3%
Program self-sufficiency
Program service revenue $35K · Total expenses $430K
8%
Growth & trend
Revenue growth (YoY)
This year $538K · Prior year $504K
+7%
Revenue CAGR
FY2020 $115K · FY2024 $538K
+47%
Net-asset trend (YoY)
End of year $877K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $538K · Expenses $430K
+20%
Liabilities-to-Assets
Total liabilities — · Total assets $890K
Net-asset ratio
Net assets $877K · Total assets $890K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $50K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $890K
6%
People & payroll
Highest Reported Total Compensation
Individual Mary Macias · Reported title CEO · Highest reported compensation $46K · Total expenses $430K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $155K · Total expenses $430K
36%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 72%
Overhead ratio 10%
Fundraising cost ratio 16%
Revenue growth 7%
Accounting fee ratio 1%
Fundraising fee ratio 4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$6K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$538K revenue · viewing · ⤓ 990 PDF
FY2023$504K revenue · ⤓ 990 PDF
FY2022$367K revenue · ⤓ 990 PDF
FY2021$316K revenue · ⤓ 990 PDF
FY2020$115K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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