Julian Pathways Inc

Nonprofit profile at a glance

EIN
811081274
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Julian, CA, USA
Phone
7607652228
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$1,469,434
Expenses
$917,147
Assets
$782,495
Liabilities
$15,431

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

Leadership & pay

6 people listed

Executive titles in this filing

  • VALERIE THOMPSON (PRESIDENT)
  • CARMEN LONGORIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CARMEN LONGORIA (EXECUTIVE DIRECTOR): $82,039 total reported compensation

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

Overview

Mission

To ensure every child receives the physical, emotional and intellectual support they need - in school, at home, and in the community.

What it reported doing in 2024

Julian pathways, inc. Partners with school districts to provide students fun and enriching afterschool, intercession and summer learning programs. Students participate in educational and enriching activities that support their development. The purpose of these programs is to provide enrichment opportunities that encourage students to develop life skills that improve their ability to make positive life choices and achieve success in school, community and family functioning. Each program is designed to offer to students academic assistance and enrichment elements no-cost to families. Our activity leaders strive to create a safe and inclusive environment for all.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program 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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 85
  • Accountability: 74
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.9%; rating input score 58
  • Program expense ratio: 92.8%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 37.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 40; 40th percentile among comparable filings

Growth

  • Program expense growth: 19.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 21.3% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 24.7% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 57.9% of revenue deployed · 92.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $851K in reported program spending
  • Leadership: top reported pay $82K · 6 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 40/100.