Brightpath

Nonprofit profile at a glance

EIN
204302468
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Capitola, CA, USA
Phone
8314761465
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Secondary, High School

Reported finances

Revenue
$718,791
Expenses
$730,050
Assets
$84,313
Liabilities
$72,001

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Victor Manuel Calvo-Cortes (President Board of Directors and Program Director)

Highest reported compensation

  • Victor Manuel Calvo-Cortes (President Board of Directors and Program Director): $52,313 total reported compensation
  • Angela Cortes (Treasurer): $38,050 total reported compensation
  • Michael Wood (Secretary and behavioral consultant): $9,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Brightpath provides supports to individuals with intellectual differences through its' Community Care Licensed Adult Day Activity Center located in Capitola, California. Brightpath Day Program is contracted by the San Andreas Regional Center and local school districts to provide Day Program services including behavioral and vocational counseling and training. Brightpath strives to create meaningful peer and community connections for its participants.

What it reported doing in 2024

Brightpath's only source of revenue this year continues be from San Andreas Regional Center for its Day Program. The program served twenty individual with intellectual differences year-round at its site based program. Beyond, regular service delivery, Brightpath completed bringing our programing in-line with changing Home and Community-Based Services guidelines from the Department of Developmental Services to creating a more person-centered approach to service delivery. These welcomed improvements insure Brightpath keeps the needs and desires of those who we serve at the forefront of our programing.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 16.5% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 16.4% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 54.5% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $730K in reported program spending
  • Leadership: top reported pay $52K · 3 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.