Healthy Learning Paths Inc

Nonprofit profile at a glance

EIN
203160075
IRS 990 coverage
2018–2020
Forms available
Form 990 2020, Form 990-EZ 2017
Location
Englewood, CO, USA
Phone
3037179320
Rating confidence
Limited
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$0
Expenses
$32,471
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • GINNY CASTLEBERRY MBA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • GINNY CASTLEBERRY MBA (EXECUTIVE DIRECTOR): $10,417 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spread the power of health for children through health promotion, disease prevention, health education for families, educators, care providers, and children.

What it reported doing in 2020

Health education programs that serve over 2000 children and their families that include health skills for mental, physical and social emotional health. Train the trainer programs are included for educators and child care providers. About 50% of children served come from families with financial hardships. Over 90% of families report these programs teach their children healthy behaviors in nutrition, sleep, oral health, physical health and social emotional health. In 2020, the organization was forced to cease operations due to covid 19. Schools were closed and the organization could not conduct its major fundraiser.

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 84
  • Accountability: 26
  • Sustainability: 2
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 11th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 32.1%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -105.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 58th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 0% of spending went to programs
  • Governance: 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $10K · 6 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Growth: Asset growth scored 0/100.