PATH OF LIFE MINISTRIES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: PATH OF LIFE MINISTRIES (EIN 33-0724945)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-02-01
IRS object ID: 202430329349301513
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-02-01T11:50:41-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	831445511	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SMITH MARION & CO	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1940 ORANGE TREE LANE SUITE 100	AddressLine1Txt
City	REDLANDS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92374	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330724945	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PATH OF LIFE MINISTRIES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PATH	BusinessNameControlTxt
Phone	9517869048	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1445	AddressLine1Txt
City	RIVERSIDE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SERGIO DIAZ	PersonNm
Person Title	CHAIR	PersonTitleTxt
Phone	9517869048	PhoneNum
Signature	2024-02-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SERGIO	PersonFirstNm
Person Last	DIAZ	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CARLOS CARAZO	PreparerPersonNm
PTIN	P02046597	PTIN
Phone	9093072323	PhoneNum
Preparation	2024-02-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SERGIO DIAZ	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1445	AddressLine1Txt
City	RIVERSIDE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,342,137	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.THEPATHOFLIFE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	PATH OF LIFE MINISTRIES (POLM) IS A NON-PROFIT ORGANIZATION SERVING HOMELESS INDIVIDUALS AND FAMILIES WITH THE GOAL TO RESCUE, RESTORE, AND REBUILD LIVES. POLM PROVIDES EMERGENCY SHELTER AND TRANSITIONAL HOUSING WITH WRAP AROUND SERVICES AND PROFESSIONAL SERVICE COACHING THAT PROMOTES SELF-SUFFICIENCY AND FAMILY RESTORATION	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	84	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,931,485	PYContributionsGrantsAmt
CY Contributions Grants	$6,331,836	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$4	PYInvestmentIncomeAmt
CY Investment Income	$15	CYInvestmentIncomeAmt
PY Other Revenue	$3,687	PYOtherRevenueAmt
CY Other Revenue	$10,286	CYOtherRevenueAmt
PY Total Revenue	$5,935,176	PYTotalRevenueAmt
CY Total Revenue	$6,342,137	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,984,342	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,040,702	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,868,616	PYOtherExpensesAmt
CY Other Expenses	$3,370,869	CYOtherExpensesAmt
PY Total Expenses	$5,852,958	PYTotalExpensesAmt
CY Total Expenses	$6,411,571	CYTotalExpensesAmt
PY Revenues Less Expenses	$82,218	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$69,434	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,927,594	TotalAssetsBOYAmt
Total Assets EOY	$2,487,472	TotalAssetsEOYAmt
Total Liabilities BOY	$769,310	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,398,622	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,158,284	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,088,850	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	PATH OF LIFE MINISTRIES (POLM) IS A NON-PROFIT ORGANIZATION SERVING HOMELESS INDIVIDUALS AND FAMILIES WITH THE GOAL TO RESCUE, RESTORE, AND REBUILD LIVES. POLM PROVIDES EMERGENCY SHELTER AND TRANSITIONAL HOUSING WITH WRAP AROUND SERVICES AND PROFESSIONAL SERVICE COACHING THAT PROMOTES SELF-SUFFICIENCY AND FAMILY RESTORATION	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,724,657	ExpenseAmt
Desc	COMMUNITY SHELTER: THIS SHELTER IS A 60 -90 DAY PROGRAM THAT SERVES ADULTS 18 AND OLDER BY PROVIDING TEMPORARY HOUSING ALONG WITH ASSISTANCE IN OBTAINING IMPORTANT DOCUMENTS, JOB READINESS, MEALS, SHOWERS, HYGIENE SUPPLIES AND OTHER NECESSARY SUPPORTIVE SERVICES. THIS PROGRAM PROVIDES 90 BEDS FOR ELIGIBLE MEN AND WOMEN WITH SEPARATE DORMITORIES FOR EACH GENDER. 804 SERVED; 741 EXITED 27,804 BED NIGHTS (2,317 BED NIGHTS PER MONTH AVERAGE) 85% BED UTILIZATIONAVERAGE LENGTH OF STAY 35 DAYS21 VETERANS SERVED234 (29%) CHRONIC HOMELESS 315 (39%) MENTAL HEALTH DISORDERCONNECTED WITH MAINSTREAM BENEFITS AT EXIT 697 (94%)INCOME AT EXIT 248 (33%)EMPLOYMENT INCOME AT EXIT 69 (9%)OTHER INCOME AT EXIT 179 (24%)INCREASED EMPLOYMENT AT EXIT 19 (3%)INCREASED INCOME AT EXIT 29 (4%)INTERIM HOUSING AT EXIT 79 (11%)PERMANENT HOUSING AT EXIT 38 (5%)TOTAL EXITS TO HOUSING 117 (16%)	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$3,664,693	ExpenseAmt
Desc	FAMILY SHELTER: THIS 60-90 DAY PROGRAM IS OFFERED TO PARENTS AND COUPLES WITH CHILDREN. IT OFFERS A SAFE HAVEN TO HELP FAMILIES MOVE TOWARD SELF-RELIANCE. IT IS A DORMITORY SETTING WITH 46 BEDS AS WELL AS CRIBS. CLIENTS ARE PROVIDED WITH LIFE SKILLS, WORKSHOPS, MEALS, SHOWERS, AND LAUNDRY FACILITIES. CASE MANAGERS HELP FAMILIES TO ESTABLISH A HOUSING PLAN WITH GOALS. DURING THEIR STAY, THEY ALSO ASSIST WITH FINDING HOUSING, EMPLOYMENT, AND RENTAL ASSISTANCE.101 HOUSEHOLDS, 285 INDIVIDUALS SERVED; 161 CHILDREN (0-17 YEARS OF AGE) (56%) 92 HOUSEHOLDS, 239 INDIVIDUALS EXITED; 239 CHILDREN; 148 CHILDREN (0-17 YEARS OF AGE) (62%)15,459 BED NIGHTS (1,288 PER MONTH AVERAGE) 92% BED UTILIZATIONAVERAGE LENGTH OF STAY 56 DAYS7 (6%) CHRONIC HOMELESS 15 (5%) MENTAL HEALTH DISORDERCONNECTED WITH MAINSTREAM BENEFITS AT EXIT - 91 (100%)INCOME AT EXIT 66 (73%)EMPLOYMENT INCOME AT EXIT 22 (24%)OTHER INCOME AT EXIT - 44 (48%)INCREASED INCOME AT EXIT 9 (10%)INCREASED EMPLOYMENT AT EXIT 6 (5%)INTERIM HOUSING AT EXIT 89 (37%)PERMANENT HOUSING AT EXIT 62 INDIVIDUALS (26%)TOTAL EXITS TO HOUSING - 151 INDIVIDUALS (63%)	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$400,979	ExpenseAmt
Desc	PERMANENT SUPPORTIVE HOUSING PROGRAM: THIS PROGRAM PROVIDES CONTINUOUS RENTAL ASSISTANCE AND CASE MANAGEMENT FOR CHRONICALLY HOMELESS INDIVIDUALS AND THEIR FAMILIES, UTILIZING A HOUSING FIRST MODEL WITH EXTREMELY LOW BARRIERS FOR PLACEMENT INTO HOUSING WITH THE SUPPORT OF HOUSING NAVIGATORS. CLIENTS WERE PROVIDED WITH RENTAL ASSISTANCE, CASE MANAGEMENT, LIFE SKILLS, TRANSPORTATION ASSISTANCE, UTILITY DEPOSITS AND ASSISTANCE, MOVING ASSISTANCE, GROCERIES, AND CHILDCARE. 92 HOUSEHOLDS, 157 INDIVIDUALS SERVED; 36 CHILDREN SERVED (23%)92% RETENTION RATE IN PERMANENT SUPPORTIVE HOUSING	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)

DescDesc
RAPID RE-HOUSING PROGRAM: THIS PROGRAM PROVIDES RENTAL ASSISTANCE TO HOMELESS FAMILIES WITH CHILDREN. ASSISTANCE IS PROVIDED FROM THREE AND UP TO TWENTY-FOUR MONTHS WITH A STEP-DOWN CALCULATION BASED ON THE CLIENT'S INCOME. CLIENTS WERE PROVIDED WITH RENTAL ASSISTANCE, CASE MANAGEMENT, LIFE SKILLS, TRANSPORTATION ASSISTANCE, UTILITY DEPOSITS AND ASSISTANCE, MOVING ASSISTANCE, GROCERIES, AND CHILDCARE EMPLOYMENT PROGRAM. THIS PROGRAM IS A VITAL PART OF THE COMPREHENSIVE CONTINUUM OF CARE OFFERED BY POLM PROVIDING ACCESS TO ONE OF THE MOST EMPOWERING ASSETS HOMELESS INDIVIDUALS NEED TO OBTAIN AND MAINTAIN HOUSING AND THRIVE IN LIFE. THE PROGRAM OFFERS EMPLOYMENT READINESS, PEER SUPPORT AND FULL-TIME JOB PLACEMENTS.ESG RRH* 6 HOUSEHOLDS, 19 SERVED; 7 CHILDREN SERVED (37%) 19 INDIVIDUALS (100%) EXITED TO PERMANENT HOUSING RCC RAPID REHOUSING 40 INDIVIDUALS ENROLLED; 25 (62%) INDIVIDUALS HOUSED; 15 INDIVIDUALS EXITED13 INDIVIDUALS (87%) EXITED TO PERMANENT HOUSING
JURUPA VALLEY CRISIS STABILIZATION HOUSING (CSH) UNITS: THIS PROGRAM PROVIDES TEMPORARY HOUSING (60-90 DAYS) FOR HOMELESS INDIVIDUALS AND FAMILIES FROM JURUPA VALLEY.11 HOUSEHOLDS, 15 INDIVIDUALS SERVED, 15 INDIVIDUALS EXITED1,095 BED NIGHTSAVERAGE LENGTH OF STAY 64 DAYSPERMANENT HOUSING AT EXIT 5 HOUSEHOLDS, 9 INDIVIDUALS (60%)
STREET OUTREACH: THIS PROGRAM PROVIDES STREET OUTREACH IN JURUPA VALLEY, BANNING AND BEAUMONT AND THE CITY OF RIVERSIDE. POLM STREET OUTREACH TEAMS MAKE CONTACT WITH HOMELESS INDIVIDUALS AND FAMILIES ON THE STREETS. POLM PROVIDES INFORMATION, RESOURCE REFERRALS, WATER, SNACKS, AND TRANSPORTATION TO THE COMMUNITY SHELTER AND OTHER MAINSTREAM BENEFITS.JURUPA STREET OUTREACH 963 CONTACTS, 86 INDIVIDUALS ENGAGED/ACCEPTED SERVICES; 46 STREET EXITSESG CV STREET OUTREACH 3,687 CONTACTS; 146 INDIVIDUALS ENGAGED/ACCEPTED SERVICES; 33 STREET EXITSSARB OUTREACH 60 CONTACTS, 10 ENROLLED, 3 PERMANENT HOUSING PLACEMENTS (*BEGAN FEB 23)RUSD OUTREACH 33 CONTACTS, 9 ENGAGED, 1 PERMANENT HOUSINGLYNCH OUTREACH 7 CONTACTS, 1 ENGAGED, 1 STREET EXIT, 1 INTERIM HOUSING PLACEMENT
CV19 RENTAL ASSISTANCE: THIS PROGRAM OFFERED RENTAL ASSISTANCE TO LOW-INCOME INDIVIDUALS AND FAMILIES IN JURUPA VALLEY IMPACTED BY CV19.13 HOUSEHOLDS, 28 INDIVIDUALS ASSISTED*PROJECT ENDED DECEMBER 2022
EMERGENCY COLD WEATHER SHELTER (ECWS): THIS 40 BED PROGRAM IS OFFERED FROM JAN-MARCH EACH YEAR FOR MEN AND WOMEN. THE ECWS PROVIDES SHELTER, SHOWERS AND THREE MEALS DAILY ALONG WITH SUPPORTIVE SERVICES BY REQUEST.133 SERVED3,270 BED NIGHTS (1,090 PER MONTH AVERAGE) 94% BED UTILIZATIONAVERAGE LENGTH OF STAY 24 DAYS2 VETERANS SERVED26 (20%) CHRONIC HOMELESS 38 (29%) MENTAL HEALTH DISORDER16 (12%) AGE 62 OR OLDER

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,790,329	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	84	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASEY JACKSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9517869048	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1445	AddressLine1Txt
City	RIVERSIDE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	925021445	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SERGIO DIAZ
CHAIR	2.00	Yes (X)	Yes (X)	$0	$0	$0
MELINA BOSWELL
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
RANDY BARKLEY
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
RICH ERICKSON
MEMBER	2.00	Yes (X)		$0	$0	$0
ERIN PHILLIPS
MEMBER	2.00	Yes (X)		$0	$0	$0
TODD RIDGWAY
MEMBER	2.00	Yes (X)		$0	$0	$0
BRIAN JARAMILLO
MEMBER	2.00	Yes (X)		$0	$0	$0
ANDREW PEAKE
MEMBER	2.00	Yes (X)		$0	$0	$0
JOE HOBBS
MEMBER	2.00	Yes (X)		$0	$0	$0
TODD SMITH
MEMBER	2.00	Yes (X)		$0	$0	$0
DAMIEN O-FARRELL
ADVISOR	2.00	Yes (X)		$0	$0	$0
CHRIS OBERG
CEO	40.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$4,945,201	GovernmentGrantsAmt
All Other Contributions	$1,386,635	AllOtherContributionsAmt
Noncash Contributions	$342,856	NoncashContributionsAmt
Total Contributions	$6,331,836	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15	TotalRevenueColumnAmt
Exclusion	$15	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GAIN ON DISPOSAL OF AS	900099	$7,464	$7,464
MISC INCOME	900099	$2,822	$2,822

Field	Value	IRS element (for citing)
Other Revenue Total	$10,286	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,342,137	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,286	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$15	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,695,926	TotalAmt
Program Services	$2,453,293	ProgramServicesAmt
Management And General	$242,633	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$118,327	TotalAmt
Program Services	$107,678	ProgramServicesAmt
Management And General	$10,649	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$226,449	TotalAmt
Program Services	$206,069	ProgramServicesAmt
Management And General	$20,380	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,171	TotalAmt
Management And General	$3,171	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$21,635	TotalAmt
Management And General	$21,635	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$325,432	TotalAmt
Program Services	$218,198	ProgramServicesAmt
Management And General	$107,234	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,673	TotalAmt
Management And General	$5,673	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,971	TotalAmt
Program Services	$3,631	ProgramServicesAmt
Management And General	$10,340	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$258,376	TotalAmt
Program Services	$196,366	ProgramServicesAmt
Management And General	$62,010	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$30,281	TotalAmt
Management And General	$30,281	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$135,337	TotalAmt
Program Services	$135,337	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$39,378	TotalAmt
Program Services	$10,238	ProgramServicesAmt
Management And General	$29,140	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PROGRAM EXPENSES	$2,070,359	$2,028,952	$41,407
DONATED FOOD AND CLOTHI	$342,856	$338,007	$4,849
REPAIRS AND MAINT	$57,610	$53,577	$4,033
EDUCATION AND TRAINING	$36,802	$30,914	$5,888

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$29,988	TotalAmt
Program Services	$8,069	ProgramServicesAmt
Management And General	$21,919	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,411,571	TotalAmt
Program Services	$5,790,329	ProgramServicesAmt
Management And General	$621,242	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$19,002	BOYAmt
EOY	$265,415	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$35,611	BOYAmt
EOY	$1,021	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$549,315	BOYAmt
EOY	$496,051	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$92,915	BOYAmt
EOY	$160,864	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,068,401	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,774,847	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,224,111	BOYAmt
EOY	$1,293,554	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,640	BOYAmt
EOY	$270,567	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,927,594	BOYAmt
EOY	$2,487,472	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$184,160	BOYAmt
EOY	$243,678	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$8,025	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
EOY	$300,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$585,150	BOYAmt
EOY	$585,150	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$261,769	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$769,310	BOYAmt
EOY	$1,398,622	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,058,284	BOYAmt
EOY	$1,088,850	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,158,284	BOYAmt
EOY	$1,088,850	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,927,594	BOYAmt
EOY	$2,487,472	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$69,434	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,629,333	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,540,232	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,503,934	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,931,485	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,331,836	CurrentTaxYearAmt
Total	$29,936,820	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,629,333	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,540,232	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,503,934	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,931,485	CurrentTaxYearMinus1YearAmt
Current Tax Year	$6,331,836	CurrentTaxYearAmt
Total	$29,936,820	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$29,936,820	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$101	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$63	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$7	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15	CurrentTaxYearAmt
Total	$190	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,940	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,801	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$8,153	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,687	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,286	CurrentTaxYearAmt
Total	$37,867	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$29,974,877	TotalSupportAmt
Public Support CY170	0.99870	PublicSupportCY170Pct
Public Support PY170	0.99750	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$139,400	OtherCostOrOtherBasisAmt
Book Value	$139,400	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,483,876	OtherCostOrOtherBasisAmt
Depreciation	$1,507,361	DepreciationAmt
Book Value	$976,515	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$169,600	OtherCostOrOtherBasisAmt
Depreciation	$131,288	DepreciationAmt
Book Value	$38,312	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$275,571	OtherCostOrOtherBasisAmt
Depreciation	$136,244	DepreciationAmt
Book Value	$139,327	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,293,554	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEPOSITS	$6,640
ROU ASSETS	$263,927

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$270,567	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$261,769	Amt

Field	Value	IRS element (for citing)
Total Liability	$261,769	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,342,137	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,342,137	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,342,137	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$6,411,571	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$6,411,571	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$6,411,571	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	IN ACCORDANCE WITH ACCOUNTING STANDARDS, WHICH PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT UNCERTAIN TAX POSITIONS TAKEN BY THE AGENCY, MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE AGENCY IN ITS FEDERAL AND STATE INCOME TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE AGENCY FILES RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE AGENCY'S FEDERAL INCOME TAX RETURNS FOR THE PRIOR THREE TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY'S CALIFORNIA INCOME TAX RETURNS FOR THE PRIOR FOUR TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan To OrganizationLoanToOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
RICH ERICKSON
DIRECTOR	OPERATIONS	Yes (X)	$50,000	$50,000	0	Yes (1)	Yes (1)
BRIAN JARAMILLO
DIRECTOR	OPERATIONS	Yes (X)	$250,000	$250,000	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$300,000	TotalBalanceDueAmt

Schedule M IRS990ScheduleM

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$46,845	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	150000	ContributionCnt
Noncash Contributions Rpt F990	$223,476	NoncashContributionsRptF990Amt
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	PROFESSIONAL STAFF, TUTORING, COUNSELING	Desc
Contribution	0	ContributionCnt
Noncash Contributions Rpt F990	$72,535	NoncashContributionsRptF990Amt

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	PATH OF LIFE MINISTRIES REVIEWS THE FORM 990, ONCE COMPLETED, WITH ALL BOARD MEMBERS IN THEIR MONTHLY MEETING. EACH PAGE WILL BE REVIEWED AND QUESTIONS WILL BE RAISED TO THE CPA. IF CHANGES ARE NECESSARY, THE BOARD WILL RECOMMEND CHANGES. THE REVISED FORM 990 WILL BE SUBMITTED AFTER FINAL REVIEW AND APPROVAL OF THE RECOMMENDED CHANGES BY THE CEO
FORM 990, PART VI, SECTION B, LINE 12C	THE POLICY BOARD GOVERNANCE MANUAL SECTIONS 2 5B, 2 6B, AND 4 3H ADDRESS CONFLICTS OF INTEREST POLICY IMPLEMENTED IN 2012. A GOVERNANCE MONITORING PROCESS WHEREBY THE CEO PRESENTS A REPORT TO THE BOARD EACH MEETING INFORMING THEM OF THE CORPORATE STATE OF AFFAIRS. WITHIN EACH SECTION OF THE POLICY GOVERNANCE MANUAL PATH OF LIFE MINISTRIES IMPLEMENTED A SEPARATE CODE OF CONDUCT IN 2012 ACKNOWLEDGED BY EACH EMPLOYEE AND BOARD MEMBER WHICH INCLUDES A CONFLICT OF INTEREST POLICY. MEMBERS SIGN A FORM WHETHER OR NOT THEY HAVE A CONFLICT OF INTEREST WHEN STARTING WITH POLM AND SIGN AGAIN ANNUALLY. THEY ALSO STATE WHEN A CONFLICT OCCURS. WHEN THERE IS AN ACTIVE CONFLICT OF INTEREST, THE MEMBER IN QUESTION DOES NOT PARTICIPATE IN ANY DISCUSSION OR VOTE RELATED TO THE AREA OF CONFLICT
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD REVIEWS ALL STAFF SALARIES AS WELL AS COMPARABLE TOP EXECUTIVE SALARIES IN THE REGION WITH SIMILAR RESPONSIBILITIES. IT IS A CLOSED BOARD DISCUSSION AND DECISION AS TO THE COMPENSATION AND BENEFITS DETERMINED FOR THE CEO. THE CEO REVIEWS ALL STAFF SALARIES AS WELL AS COMPARABLE SALARIES FOR THE POSITION(S) UNDER CONSIDERATION IN THE REGION WITH SIMILAR RESPONSIBILITIES. THE CEO REVIEWS CONSIDERATIONS WITH HR AND THEN DETERMINES THE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	PATH OF LIFE MINISTRIES MAKES ALL REQUIRED PUBLIC INFORMATION AVAILABLE UPON REQUEST UNLESS GOVERNING LAW PRECLUDES ITS DISCLOSURE