Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $113,468

• 2a · Program service revenue: EARLY INTERVENTION

  total $17,015,387 · related or exempt $17,015,387

• 2b · Program service revenue: CASE MANAGEMENT

  total $16,587,738 · related or exempt $16,587,738

• 2c · Program service revenue: FAMILY SUPPORT AND COMMUNITY OUTR

  total $12,205,735 · related or exempt $12,205,735

• 2d · Program service revenue: ADULT SUPPORTED LIVING

  total $882,658 · related or exempt $882,658

• 2f · All other program service revenue

  total $3,722,661 · related or exempt $3,722,661

• 3 · Investment income

  total $909,569 · excluded $909,569

• 7a · Gross sales of assets other than inventory

  securities $2,365,220 · other assets $9,811

• 7b · Less cost or other basis and sales expenses

  securities $2,416,352 · other assets $0

• 7c · Gain or loss

  securities -$51,132 · other assets $9,811

• 7d · Net gain or loss

  total -$41,321 · excluded -$41,321

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $7,718,551 · program services $7,718,551

• 5 · Compensation of officers, directors and key employees

  total $795,083 · program services $407,874 · management and general $387,209

• 7 · Other salaries and wages

  total $22,011,849 · program services $17,293,788 · management and general $4,689,633 · fundraising $28,428

• 9 · Other employee benefits

  total $2,404,209 · program services $1,880,825 · management and general $523,384

• 10 · Payroll taxes

  total $1,630,981 · program services $1,268,278 · management and general $362,703

• 11b · Fees: legal

  total $211,359 · management and general $211,359

• 11c · Fees: accounting

  total $53,238 · management and general $53,238

• 11d · Fees: lobbying

  total $25,000 · management and general $25,000

• 11f · Fees: investment management

  total $83,974 · management and general $83,974

• 11g · Fees: other

  total $9,300,905 · program services $9,140,234 · management and general $160,671

• 13 · Office expenses

  total $71,921 · program services $28,396 · management and general $43,525

• 14 · Information technology

  total $1,095,129 · program services $806,344 · management and general $282,126 · fundraising $6,659

• 16 · Occupancy

  total $559,145 · program services $468,434 · management and general $90,711

• 17 · Travel

  total $180,650 · program services $129,936 · management and general $50,571 · fundraising $143

• 22 · Depreciation, depletion and amortization

  total $385,141 · program services $320,590 · management and general $64,551

• 23 · Insurance

  total $137,858 · program services $12 · management and general $137,846

• 24a · Other expenses: CLIENT CARE AND ASSISTA

  total $6,095,776 · program services $6,057,968 · management and general $249 · fundraising $37,559

• 24b · Other expenses: DUES AND SUBSCRIPTIONS

  total $41,344 · program services $33,921 · management and general $7,423

• 24c · Other expenses: MAINTENANCE

  total $14,939 · program services $2,279 · management and general $12,660

• 24e · All other expenses

  total $417,454 · program services $257,257 · management and general $138,472 · fundraising $21,725

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $22,824,200 · end of year $20,057,602

• 4 · Accounts receivable

  beginning of year $5,794,867 · end of year $6,468,138

• 7 · Other notes and loans receivable

  beginning of year $746,596 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $522,087 · end of year $501,333

• 10a · Land, buildings and equipment: cost or other basis

  $2,652,287

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,487,588

• 10c · Land, buildings and equipment, net

  beginning of year $1,137,015 · end of year $1,164,699

• 11 · Investments: publicly traded securities

  beginning of year $12,274,006 · end of year $14,229,256

• 12 · Investments: other securities

  beginning of year $2,194,186 · end of year $1,706,139

• 15 · Other assets

  beginning of year $622,216 · end of year $1,298,742

• 17 · Accounts payable and accrued expenses

  beginning of year $2,930,547 · end of year $3,190,019

• 19 · Deferred revenue

  beginning of year $4,492,197 · end of year $3,296,509

• 25 · Other liabilities

  beginning of year $455,669 · end of year $1,418,278

• 27 · Net assets without donor restrictions

  beginning of year $37,319,670 · end of year $36,530,425

• 28 · Net assets with donor restrictions

  beginning of year $917,090 · end of year $990,678

The filer's explanations (Part III)

PART I, LINE 1A

THE ORGANIZATION DOES DE MINIMIS GROSS UPS OF TAXES ON PERSONAL USE OF COMPANY VEHICLES.

PART I, LINE 1B

THE AVAILABILITY OF COMPANY VEHICLES WAS DETERMINED BY THE FINANCE COMMITTEE OF THE BOARD. THE GROSS-UP IS DE MINIMIS IN AMOUNT.

PART I, LINE 3

A PORTION OF THE COMPENSATION PAID TO THE CHIEF EXECUTIVE OFFICER (CEO), CHIEF FINANCIAL OFFICER (CFO), AND CHIEF OPERATING OFFICER (COO) WAS PAID FOR BY NONPROFIT MANAGEMENT SERVICES OF COLORADO (NMSC), AN UNRELATED TAX-EXEMPT ORGANIZATION. DEVELOPMENTAL PATHWAYS, INC. AND NMSC USE THE FORM 990 OF COMPARABLE ORGANIZATIONS, A COMPENSATION SURVEY, AND APPROVAL BY THE BOARD OF DIRECTORS TO ESTABLISH COMPENSATION AMOUNTS FOR THE CEO, AND APPROVAL BY THE CEO TO ESTABLISH COMPENSATION AMOUNTS FOR THE CFO AND COO.

PART I, LINE 7

THE ORGANIZATION ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING CALENDAR YEAR ENDING DECEMBER 31, 2022, BONUSES WERE AWARDED BASED ON REVIEW OF EACH INDIVIDUAL'S PERFORMANCE AND SERVICES TO THE ORGANIZATION.