Path With Heart Community
Legal name: Path with Heart Community Inc
Nonprofit profile at a glance
- EIN
- 991257263
- IRS 990 coverage
- 2024–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Oakland, CA, United States
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Judaism
- Affiliation
- Judaism
Reported finances
- Revenue
- $81,464
- Expenses
- $63,977
- Assets
- $25,852
- Liabilities
- $8,365
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Maryann Guilds (President)
Highest reported compensation
- Jill Zimmerman (Exec Dir): $17,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Jewish mindfulness for every day—uncovering the spiritual wisdom within Jewish texts and integrating these teachings into daily life, offering warm, inclusive, meaningful, accessible experiences that open hearts and build community. Rabbi Francine Green Roston recently retired from the congregational rabbinate after 27 years in pulpit work on the East Coast and founded Glacier Jewish Community in NW Montana. Rabbi Francine’s rabbinate is focused on radical hospitality and spiritual education that meets you where you are and helps you grow. She is a certified mindfulness meditation teacher and a certified teacher of the Community Resilience Model. Rabbi Francine teaches mindfulness and resiliency in Jewish and non-Jewish settings. She also leads back-country, backpacking retreats for Jewish clergy in the national forests of NW Montana. When she is not teaching text or leading...
What it reported doing in 2024
Holiday Celebrations: We conduct annual High Holy Day experiences that are an alternative to traditional synagogue settings. The Path With Heart clergy team consists of Rabbi Jill, along with cantors, guest rabbis, & musicians. We create a beautiful, art & poetry-filled High Holiday Prayerbook each year, packed with non-traditional mindful readings, & prayers. These gatherings are funded by donations & event fees. For other holidays, we post reflections & suggested Jewish mindfulness practices. We engage the larger community by encouraging participation on our social media pages & blog. Rabbi Jill writes these. This online activity expands our reach to people who may not have engaged with this holiday in such a meaningful way.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 90
- Accountability: 49
- Sustainability: 42
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 66.7%; rating input score 67
- Program expense ratio: 93.1%; rating input score 93
- 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: 57.1%; rating input score 57; 21st percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 21.5%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 26.6%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- What they do: 1 operating location identified
- Where the money goes: 66.7% of revenue deployed · 93.1% of spending went to programs
- Governance: 4 of 7 board members independent · 3 of 8 filing controls reported
- Programs: 10 filed program accomplishments · $60K in reported program spending
- Leadership: top reported pay $17K · 7 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- 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 — Accountability: Independent voting board scored 57/100.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Sustainability: Liabilities to assets ratio scored 13/100.