Footpath Foundation EIN 47-5560117

Footpath Foundation FY2022 filing

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Connects children with nature for personal growth and better access to the outdoors. For fiscal year 2022 it reported $367K in revenue, $240K in expenses, and $521K in net assets.Pt I

Type
Public charity (501(c)(3)) · Youth Development
Location
Cleveland, OH
Website
www.footpathfoundation.org
Filings
5 on file (2020–2022)
Revenue
$367KFY2022
Expenses
$240K
Net assets
$521K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  47-5560117 Public charity (501(c)(3)) Cleveland, OH
Form 990 (PDF)
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →
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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 · $26K
Money in and out
$367K revenue, $240K expenses
Bottom line
70% program efficiency
Where the money goes · FY2022
Total revenue
$367K
Pt VIII · Ln 12
Total expenses
$240K
Pt IX · Ln 25
Net assets
$521K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $127K
Where spending went · Part IX cols B–D
Program services $0.70 Management & general $0.10 Fundraising $0.20
Program efficiency
70%
of spending reaches programs
Operating runway
23.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
+35%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Revenue
$367K
FY2022▲ +16%
Expenses
$240K
FY2022▲ +68%
Total assets
$524K
FY2022▲ +32%
Total liabilities
$2K
FY2022
Total revenue
$367K
Pt VIII · Ln 12
Total expenses
$240K
Pt IX · Ln 25
Net assets
$521K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$127K
Total assetsPt X · Ln 16$524K
Program-expense ratioPt IX · col B70%
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 $148K of program spending, described in the organization's own filed words · FY2022.
01

Outdoor Connection Kits

Kits containing nature related activites, crafts and games are created, assembled and delivered to children in under served communities. Kits specialize in social emotional learing through nature.

$105Kprogram expense
02

Camping Programs

Children from under-served communities are provided all equipment needed to attend camp, from camping fees to sleeping bags and toiletries. While there, campers are provided enrichment programming as well as traditional camp activites, giving the children the opportunity to practice developmental and relationship skills while having fun.

$38Kprogram expense
03

Equestrian Therapy Program

10 girls per session; amount of sessions vary. Children living in foster care learn about horses, using the horses to teach essential skills to counteract trauma and help aid the healing process.

$5Kprogram 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
$26,414Pt VII · Sec A
Interim Pres
$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
Board Member
$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$302K · 82%
Program service revenue$71K · 19%
Contributions & grants82%$302K
Program service revenue19%$71K
Investment income$373
Total revenueLn 12$367K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.70 Management & general $0.10 Fundraising $0.20
Program services70%$169K
Management & general10%$23K
Fundraising20%$48K
Total functional expensesLn 25$240K

Balance Sheet

Part X · end of year
CashLn 1$465K
Total assetsLn 16$524K
Total liabilitiesLn 26$2K
Total net assetsLn 32$521K
Months of cash on handcomputed23.3

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $465K · Operating expenses (Pt IX) $240K · Less non-cash grants $5K · Cash operating expenses/yr $235K
23.7 months
Where the money goes
Program services
Program services $169K · Total expenses $240K
70%
Management & General
Management & general $23K · Total expenses $240K
10%
Fundraising
Fundraising $48K · Total expenses $240K
20%
Cost to raise $1
Fundraising expense (2-yr avg) $39K · Solicited contributions (2-yr avg) $271K
$0.14 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $302K · Total revenue $367K
82%
Government reliance
Government grants — · Total revenue $367K
Earned-income share
Program service revenue $71K · Total revenue $367K
19%
Investment reliance
Investment income $373 · Total revenue $367K
+0.1%
Program self-sufficiency
Program service revenue $71K · Total expenses $240K
30%
Growth & trend
Revenue growth (YoY)
This year $367K · Prior year $316K
+16%
Net-asset trend (YoY)
End of year $521K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $367K · Expenses $240K
+35%
Liabilities-to-Assets
Total liabilities — · Total assets $524K
Net-asset ratio
Net assets $521K · Total assets $524K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $524K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Mary Macias · Reported title CEO · Highest reported compensation $26K · Total expenses $240K
11%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $75K · Total expenses $240K
31%
Fundraising vendors
Fundraiser cost ratio
Paid to fundraisers $17K · Gross raised $80K
21%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 70%
Overhead ratio 10%
Fundraising cost ratio 16%
Revenue growth 16%
Fundraising fee ratio 7%

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 · ⤓ 990 PDF
FY2023$504K revenue · ⤓ 990 PDF
FY2022$367K revenue · viewing · ⤓ 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) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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