Developmental Pathways INC FY2023 filing

Tax-deductible

Aurora, CO501(c)(3)Since 1964Human ServicesEIN 84-0534643Revenue $51.4M in FY2023

On file with the IRSdevelopmentalpathways.org14280 E Jewell Ave Ste A, 80012-7939 · Aurora, COTax-exempt since Dec 1964Publicly supported charity — 170(b)(1)(A)(vi)

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To enrich the lives of people with disabilities/delays by partnering to provide expertise, support, and advocacy in their pursuit of a meaningful life.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$1.2M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $2.7M a year · 5% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.2M
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $29K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$7.9M
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$51.4M
+6% vs prior year
Spent
$53.2M
To programs
86%
Net assets
$37.5M
By yearFY2020–FY2025
Revenue
$51.4M
FY2023▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$46.7M
FY2021$44.5M
FY2022$48.5M
FY2023$51.4M
FY2024$70.1M
FY2025$78.4M
Expenses
$53.2M
FY2023▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2020$43.6M
FY2021$41.3M
FY2022$44.7M
FY2023$53.2M
FY2024$68.4M
FY2025$72.0M
Net assets
$37.5M
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$29.6M
FY2021$36.0M
FY2022$38.2M
FY2023$37.5M
FY2024$40.2M
FY2025$48.0M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1964.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $45.8M Management & general 14% · $7.3M Fundraising 0% · $95K

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

21 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Chief Executive Officer
$282,156Pt VII · Sec A
Chief Financial Officer
$200,752Pt VII · Sec A
Chief Operating Officer
$189,348Pt VII · Sec A
Vice President of Case Management
$140,313Pt VII · Sec A
Vice President of Community Affairs
$140,071Pt VII · Sec A
Vice President of Case Management - Operations
$126,467Pt VII · Sec A
Director of Case Management
$100,645Pt VII · Sec A
$0Pt VII · Sec A

Matthew Vanauken’s $348K as Chief Executive Officer is at the 84th percentile of top reported officer pay among 3122 $10–100M human services 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 · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Melanie Worley—————$419,204
Matthew Vanauken$348,269$340,176$282,156$412,483$257,336—
Bob Ward———$161,012$248,067$128,791
Erica Kitzman$244,976$215,633$189,348$215,956$153,355—
Karen Flores$238,815$220,814$200,752$233,152——
Matthew Vanauken COO Thru 819—————$235,793
Lioudmila Smirnova$175,438$162,713————
Will Wedow$173,960$159,619————

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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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 15aNo

Programs and updates

Provides essential services, supports, and funding to individuals with developmental disabilities and their families in Arapahoe County, Douglas County, and Aurora, Colorado.

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Provided by the organization

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3 programs · $36.5M · in their own filed words · FY2022
01

Early intervention is for children from birth up to age three which offer infants and toddlers and their families, services and supports to enhance child development in the areas of cognition, speech, communication, physical, motor, vision, hearing, social-emotional development, and self-help skills; parent-child or family interaction…

$14.5Mprogram expense
02

Case management is the determination of eligibility for services and supports, service and support coordination, and the monitoring of all services and supports delivered pursuant to the individualized plan, and the evaluation of results identified in the individualized plan.

$12.6Mprogram expense
03

Developmental disabilities distributions in county mill levy funds to organizations providing services and supports to individuals with developmental disabilities.

$9.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$29K
See all 3 funders →
Grants paid · 302 grants · $19.8M · 2020–2024
Continuum of Colorado INCCO · FY2024$2,666,000
Parker Personal Care Homes INCFY2024$215,433
El Grupo Vida INCCO · FY2024$115,000
Exceptional Kids INCCO · FY2024$76,800
Castle Rock Therapies LLC DBA Fyzical Therapy and Balance CentersFY2024$61,300
Wellspring CommunityCO · FY2024$52,840
Tact Kids INCNY · FY2024$50,000
Chika Emelda Durueke DBA Heart of Gold Home Care LLCFY2024$47,700
Integrated Life ChoicesFY2024$44,000
Gigis Playhouse INCCO · FY2024$37,875
Consultants for Children INCFY2024$35,000
Anthony Verducci DBA Wayfinder Clinic CoFY2024$31,875
Access GalleryCO · FY2024$31,175
Treeline Pass INCCO · FY2024$30,000
RevelCO · FY2024$30,000
See all 302 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$51.4M
Ln 12
Fees for servicesLn 2g$50.4M
Investment incomeLn 3$868K
Gifts and grantsLn 1h$113K
Money outPt IX
$53.2M
Ln 25
Programscol B$45.8M
Managementcol C$7.3M
Fundraisingcol D$95K
Owns and owesPt X
$37.5M
net assets · Ln 32
Cash and savingsLn 1–2$20.1M
Total assetsLn 16$45.4M
LiabilitiesLn 26$7.9M
PeoplePt VI, VII
21
listed · VII A
PaidVII A7
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$113K
Fees for servicesLn 2g$50.4M
Investment incomeLn 3$868K
Gains on assetsLn 7−$41K
Total revenueLn 12$51.4M
Assets in detailPt X, end of year
SavingsLn 2$20.1M
Cash and savings togetherLn 1–2$20.1M
InvestmentsLn 11–13$15.9M
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$1.3M
Total assetsLn 16$45.4M
LiabilitiesLn 26$7.9M
Net assetsLn 32$37.5M
OperationsPt I, VI
EmployeesI 5730
VolunteersI 626
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$22.8M$20.1M
InvestmentsLn 11–13$14.5M$15.9M
Land, buildings, equipmentLn 10c$1.1M$1.2M
Total assetsLn 16$46.1M$45.4M
LiabilitiesLn 26$7.9M$7.9M
Net assetsLn 32$38.2M$37.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$7.7M$7.7M
Pay of current officers, directors and key staffLn 5$795K$408K$387K
Other salaries and wagesLn 7$22.0M$17.3M$4.7M$28K
Other employee benefitsLn 9$2.4M$1.9M$523K
Payroll taxesLn 10$1.6M$1.3M$363K
Legal feesLn 11b$211K$211K
Accounting feesLn 11c$53K$53K
Lobbying feesLn 11d$25K$25K
Investment management feesLn 11f$84K$84K
Other fees for servicesLn 11g$9.3M$9.1M$161K
Office expensesLn 13$72K$28K$44K
Information technologyLn 14$1.1M$806K$282K$7K
OccupancyLn 16$559K$468K$91K
TravelLn 17$181K$130K$51K$143
Depreciation, depletion and amortizationLn 22$385K$321K$65K
InsuranceLn 23$138K$12$138K
Other expenses (24a–d)Ln 24$6.2M$6.1M$20K$38K
All other expensesLn 24e$417K$257K$138K$22K
Total functional expensesLn 25$53.2M$45.8M$7.3M$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $78.4M$72.0M$6.4M$48.0M 990 PDF
FY2024 $70.1M$68.4M$1.7M$40.2M 990 PDF
FY2023 Viewing $51.4M$53.2M−$1.8M$37.5M 990 PDF
FY2022 $48.5M$44.7M$3.8M$38.2M 990 PDF
FY2021 $44.5M$41.3M$3.2M$36.0M 990 PDF
FY2020 $46.7M$43.6M$3.1M$29.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $51,395,895 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $315,942$113,468
I-9 Program service revenuePrior year $45,274,230$50,414,179
I-10 Investment incomePrior year $2,919,837$868,248
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $48,510,009$51,395,895
I-13 Grants and similar amounts paidPrior year $2,439,971$7,718,551
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $15,708,908$26,842,122
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $26,533,715$18,673,833
I-18 Total expensesPrior year $44,682,594$53,234,506
I-19 Revenue less expensesPrior year $3,827,415−$1,838,611
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $51,395,895 across 6 lines filed
Lines not itemized here account for $3,722,661 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$113,468
VIII-1h Total contributions, gifts and grants$113,468
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $46,691,518$46,691,518
VIII-3 Investment incomeExcluded from tax $909,569$909,569
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$41,321−$41,321
VIII-12 Total revenueRelated to mission $50,414,179 · Unrelated business $0 · Excluded from tax $868,248$51,395,895
Part IX · Statement of functional expenses $53,234,506 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $7,718,551$7,718,551
IX-5 Pay of current officers, directors and key staffPrograms $407,874 · Management $387,209$795,083
IX-7 Other salaries and wagesPrograms $17,293,788 · Management $4,689,633 · Fundraising $28,428$22,011,849
IX-9 Other employee benefitsPrograms $1,880,825 · Management $523,384$2,404,209
IX-10 Payroll taxesPrograms $1,268,278 · Management $362,703$1,630,981
IX-11b Legal feesManagement $211,359$211,359
IX-11c Accounting feesManagement $53,238$53,238
IX-11d Lobbying feesManagement $25,000$25,000
IX-11f Investment management feesManagement $83,974$83,974
IX-11g Other fees for servicesPrograms $9,140,234 · Management $160,671$9,300,905
IX-13 Office expensesPrograms $28,396 · Management $43,525$71,921
IX-14 Information technologyPrograms $806,344 · Management $282,126 · Fundraising $6,659$1,095,129
IX-16 OccupancyPrograms $468,434 · Management $90,711$559,145
IX-17 TravelPrograms $129,936 · Management $50,571 · Fundraising $143$180,650
IX-22 Depreciation, depletion and amortizationPrograms $320,590 · Management $64,551$385,141
IX-23 InsurancePrograms $12 · Management $137,846$137,858
IX-24 Other expenses (24a–d)Programs $6,094,168 · Management $20,332 · Fundraising $37,559$6,152,059
IX-24e All other expensesPrograms $257,257 · Management $138,472 · Fundraising $21,725$417,454
IX-25 Total functional expensesPrograms $45,814,687 · Management $7,325,305 · Fundraising $94,514$53,234,506
Part X · Balance sheet $45,425,909 assets, 16 lines filed
X-2 Savings and temporary cash investmentsStart of year $22,824,200$20,057,602
X-4 Accounts receivableStart of year $5,794,867$6,468,138
X-9 Prepaid expenses and deferred chargesStart of year $522,087$501,333
X-10c Land, buildings and equipment, netStart of year $1,137,015$1,164,699
X-11 Publicly traded securitiesStart of year $12,274,006$14,229,256
X-12 Other securitiesStart of year $2,194,186$1,706,139
X-15 Other assetsStart of year $622,216$1,298,742
X-16 Total assetsStart of year $46,115,173$45,425,909
X-17 Accounts payable and accrued expensesStart of year $2,930,547$3,190,019
X-19 Deferred revenueStart of year $4,492,197$3,296,509
X-25 Other liabilitiesStart of year $455,669$1,418,278
X-26 Total liabilitiesStart of year $7,878,413$7,904,806
X-27 Net assets without donor restrictionsStart of year $37,319,670$36,530,425
X-28 Net assets with donor restrictionsStart of year $917,090$990,678
X-32 Total net assets or fund balancesStart of year $38,236,760$37,521,103
X-33 Total liabilities and net assetsStart of year $46,115,173$45,425,909
Part XI · Reconciliation of net assets $37,521,103 net assets at year end
XI-1 Total revenue$51,395,895
XI-2 Total expenses$53,234,506
XI-3 Revenue less expenses−$1,838,611
XI-4 Net assets at start of year$38,236,760
XI-5 Net unrealized gains (losses) on investments$1,122,954
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$37,521,103

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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