First Path INC FY2020 filing

Stone Mountain, GAUnknown exempt organization EIN 58-2559874Revenue $72K in FY2020Latest filing we have: 2021. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSfirstpathsinc.orgStone Mountain, GA

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Provide care for mentally challenged individuals including a day care facility and living facility.

Form 990 Part I, line 1, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 58-2559874) · Dispute this line
91¢ of each $1 spent went to programs.
$420K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2021
latest Form 990
The latest return is for FY2021, 5 tax years back.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $448K a year · 1246% of revenue · last 2 filings
A surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
91%
of spending
91% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$420K
to officers and key staff · 62% of spending
Pay to officers and key staff is 62% of spending.
Part VII, Section A
10.7 mo
of spending, in cash
10.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
2
of 2 voting members
2 of 2 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$72K
Spent
$680K
To programs
91%
Net assets
$608K
By yearFY2020–FY2021
Revenue
$72K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$72K
FY2021$0
Expenses
$680K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$680K
FY2021$288K
Net assets
$608K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$608K
FY2021$0

From the FY2020 Form 990 · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

Yes. Never revoked by the IRS. Latest filing we have: FY2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $621K Management & general 9% · $59K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

2 people listed on the 990; $420K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Director
$420,216Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2021FY2020
Ora Dabney$250,253$420,216

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.

See First Path INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers care and housing for individuals with mental challenges, including a day center.

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1 program · $621K · in their own filed words · FY2020
01

Provide care for mentally challenged individuals including a day care facility and living facility.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 58-2559874) · Dispute this line
$621Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$72K
Ln 12
Fees for servicesLn 2g$92K
Investment incomeLn 3$25
Money outPt IX
$680K
Ln 25
Programscol B$621K
Managementcol C$59K
Owns and owesPt X
$608K
net assets · Ln 32
Cash and savingsLn 1–2$608K
Total assetsLn 16$608K
LiabilitiesLn 26$0
PeoplePt VI, VII
2
listed · VII A
PaidVII A1
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$92K
Investment incomeLn 3$25
Gains on assetsLn 7−$20K
Total revenueLn 12$72K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$600K
Cash and savings togetherLn 1–2$608K
Total assetsLn 16$608K
LiabilitiesLn 26$0
Net assetsLn 32$608K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.0M$608K
Total assetsLn 16$1.2M$608K
LiabilitiesLn 26$6K$0
Net assetsLn 32$1.2M$608K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$420K$378K$42K
Other salaries and wagesLn 7$20K$20K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$2K$2K
Legal feesLn 11b$32K$29K$3K
Other fees for servicesLn 11g$7K$7K
Advertising and promotionLn 12$114$114
Office expensesLn 13$17K$14K$3K
OccupancyLn 16$35K$35K
InterestLn 20$321$321
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$110K$100K$10K
All other expensesLn 24e$23K$22K$814
Total functional expensesLn 25$680K$621K$59K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 LatestFiled with the IRS Oct 14, 2022 $0$288K−$288K$0 990 PDF
FY2020 ViewingFiled with the IRS Oct 15, 2021 $72K$680K−$608K$608K 990 PDF

Schedules filed Part IV

I · Grants J · Pay O · Explanations
See the full FY2020 990
Part I · Summary $71,880 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $642,584$91,960
I-10 Investment incomePrior year $134−$20,080
I-11 Other revenue$0
I-12 Total revenuePrior year $642,718$71,880
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $139,674$443,487
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $241,688$236,708
I-18 Total expensesPrior year $381,362$680,195
I-19 Revenue less expensesPrior year $261,356−$608,315
Part VI · Governance 2 of 2 board members independent, 3 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $71,880 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $91,960$91,960
VIII-3 Investment incomeExcluded from tax $25$25
VIII-7 Net gain or loss on sales of assetsRelated to mission −$20,105−$20,105
VIII-12 Total revenueRelated to mission $71,855 · Excluded from tax $25$71,880
Part IX · Statement of functional expenses $680,195 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $378,194 · Management $42,022$420,216
IX-7 Other salaries and wagesPrograms $20,249$20,249
IX-9 Other employee benefitsPrograms $1,436$1,436
IX-10 Payroll taxesPrograms $1,586$1,586
IX-11b Legal feesPrograms $28,616 · Management $3,180$31,796
IX-11g Other fees for servicesPrograms $6,934$6,934
IX-12 Advertising and promotionPrograms $114$114
IX-13 Office expensesPrograms $14,450 · Management $2,508$16,958
IX-16 OccupancyPrograms $34,994$34,994
IX-20 InterestPrograms $321$321
IX-22 Depreciation, depletion and amortizationPrograms $1,975$1,975
IX-23 InsurancePrograms $10,212$10,212
IX-24 Other expenses (24a–d)Programs $99,825 · Management $10,405$110,230
IX-24e All other expensesPrograms $22,360 · Management $814$23,174
IX-25 Total functional expensesPrograms $621,266 · Management $58,929 · Fundraising $0$680,195
Part X · Balance sheet $607,609 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $333,489$7,609
X-2 Savings and temporary cash investmentsStart of year $679,531$600,000
X-16 Total assetsStart of year $1,245,516$607,609
X-26 Total liabilitiesStart of year $5,531$0
X-27 Net assets without donor restrictionsStart of year $1,239,985$607,609
X-32 Total net assets or fund balancesStart of year $1,239,985$607,609
X-33 Total liabilities and net assetsStart of year $1,245,516$607,609
Part XI · Reconciliation of net assets $607,609 net assets at year end
XI-1 Total revenue$71,880
XI-2 Total expenses$680,195
XI-3 Revenue less expenses−$608,315
XI-4 Net assets at start of year$1,239,985
XI-9 Other changes in net assets−$24,061
XI-10 Net assets at end of year$607,609

Form 990 e-file FY2020 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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