2025-06-11T09:20:52+00:00 2024-08-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-09-01 522456469 Pathways Foundation PATH 3122381000 355 East Erie Street Chicago IL 60611 Jonathan M Tingstad Treasurer 2025-06-11 true Mallory Fairless P01321579 3128997000 2025-06-11 2023 2025-03-06 01:10:19Z PATHWAYSORG Pablo Celnik MD CEO 355 East Erie Street Chicago IL 60611 1886140 false X Pathways.org X 2007 IL Pathways Foundation is committed to advancing the mission and functions of the Shirley Ryan AbilityLab by providing parents with free, trusted resources to effectively support their child's early development and capitalize on neuroplasticity. 8 6 0 12 0 0 1108774 1868396 12140 17744 0 0 1120914 1886140 0 0 798656 932941 0 0 541443 1010878 1340099 1943819 -219185 -57679 907079 971021 53568 175189 853511 795832 Pathways Foundation is committed to advancing the mission and functions of the Shirley Ryan AbilityLab by providing parents with free, trusted resources to effectively support their child's early development and capitalize on neuroplasticity. false false 1388437 0 17744 Pathways Foundation operates exclusively for the benefit of, to perform the functions of and to carry out the purposes of Rehabilitation Institute of Chicago, dba Shirley Ryan AbilityLab. SRALab is dedicated to providing the best patient outcomes through the highest-quality clinical care, translational research, scientific discovery and education. IN FURTHERANCE OF THESE PURPOSES, PATHWAYS IS ORGANIZED TO PROVIDE INFORMATION DISSEMINATION AND EDUCATIONAL PRODUCTS RELATED TO INFANTS WITH A PARTICULAR EXPERTISE AND FOCUS ON ATYPICAL MOTOR, SENSORY, AND COMMUNICATION DEVELOPMENT AND TO CONDUCT SUCH RELATED CHARITABLE OR EDUCATIONAL ACTIVITIES. During FY24, Pathways Foundation accomplished this through the following programs. Pathways Educational Outreach: Pathways.org is dedicated to sharing information about children's development, as well as raising awareness and promoting the benefits of early detection and early intervention for babies to prevent motor, sensory, or communication delays. By providing educational resources on these topics, all children have the ability to achieve optimal development leading to improved functional independence, social and emotional well-being, and integration into the community. Using the expertise of Pathways.org Medical Round table, comprised of leading physicians, clinicians, nurse practitioners and lay advisors, we develop and disseminate print, digital, and video materials to parents and healthcare professionals, participate in professional and medical conferences, and develop continuing education programs for medical professionals. The Pathways.org materials are used worldwide and trusted by thousands of healthcare Professionals around the world. More than 400 educational websites and universities link to the Pathways.org website because they trust the information that Pathways.org provides. During fiscal year 2024, our materials were used over 50 million times across the world. All materials are reviewed by experienced pediatric speech language pathologists, occupational and physical therapists. Additionally, all milestones are validated by American Academy of Pediatrics findings. Some of the most recent projects in progress include, new features on our baby development app, 8 additional languages available, as well as 100+ videos of games and activities to promote motor, sensory, and communication development. 1388437 true true false false false false false false false false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false true true false false false false false false X 8 6 true false false false true true true true false false false true true true true true true false false false IL X Jonathan M Tingstad 3122381000 355 East Erie Street Chicago IL 60611 Nancy E Paridy President, Chief Administrative Officer 2.0 40.0 X X 0 2115305 658952 Pablo A Celnik MD Chief Executive Officer (Beginning 9/23/23) 2.0 40.0 X X 0 727875 6955 Peggy M Kirk President, CEO (ending 1-1-24) 2.0 40.0 X X 0 2811044 1458082 Shirley W Ryan Chairman 2.0 1.0 X X 0 0 0 Honey Jacobs Skinner Director 1.0 0.0 X 0 0 0 M Jude Reyes Director 2.0 1.0 X 0 0 0 Rachel Mersey PhD Director 1.0 0.0 X 0 0 0 Robert JW Ryan Director 1.0 0.0 X 0 0 0 William McKenna Director 1.0 0.0 X 0 0 0 Jonathan M Tingstad Treasurer 2.0 40.0 X 0 1102073 105934 0 6756297 2229923 0 false true false 0 1868396 1868396 Educational Materials 900099 17744 17744 0 0 0 0 17744 0 0 0 0 0 0 0 0 0 1886140 17744 0 0 740600 664466 76134 45139 40529 4610 92053 82590 9463 55149 49480 5669 398815 398815 13216 13216 18394 18394 0 0 97062 97062 6520 6520 189532 189532 12170 12170 15196 15196 Shared Services and Facilities with SRAlab 165996 118521 47475 Tuition 77058 77058 Membership Dues 16811 16811 108 108 0 0 1943819 1388437 555382 0 X 2877 0 0 0 0 0 0 105021 0 0 0 0 0 0 904202 866000 907079 971021 53568 175189 0 0 0 0 53568 175189 X 853511 795832 853511 795832 907079 971021 -57679 0 X false true X true false X X X 1 Rehabilitation Institute of Chicago dba Shirley Ryan AbilityLab 362256036 3 true 0 165996 1 0 165996 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Due From Affiliates 866000 866000 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote RII, the Shirley Ryan AbilityLab, and Pathways are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code (the "Code") and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. Despite the general exemption from income taxes, RII and the Shirley Ryan AbilityLab are subject to federal and state income taxes at corporate rates on unrelated business income. Included in the consolidated statements of operations and changes in net assets is the provision for current taxes of $1,329,000 and $678,000 for the years ended August 31, 2024 and 2023, respectively. The corporations do not have any material tax positions as of August 31, 2024 and 2023. false true false false false false false false false Peggy M Kirk President, CEO (ending 1-1-24) 0 992050 0 690000 0 1128994 0 1430175 0 27907 0 4269126 0 1077325 Pablo A Celnik MD Chief Executive Officer (Beginning 9/23/23) 0 262894 0 463433 0 1548 0 0 0 6955 0 734830 0 0 Nancy E Paridy President, Chief Administrative Officer 0 820684 0 570000 0 724621 0 632789 0 26163 0 2774257 0 686677 Jonathan M Tingstad Treasurer 0 669442 0 340000 0 92631 0 59828 0 46106 0 1208007 0 60069 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Eligible executives participate in various non-qualified deferred compensation plans organized under code section 457(F). The exact purpose of each plan varies, but they include: compensation limitation make-up plans, voluntary deferral plans, deferral of a portion of incentive bonus type plans, etc. Any amount ultimately paid under the program to the executive is reported as compensation on Form 990, Schedule J, Part II, Column B in the year paid. The following listed person(s) participated in the 457(F) plan and received plan payments as follows: Nancy E. Paridy - $686,677 Peggy M. Kirk - $1,077,325 Jonathan Tingstad - $60,069 THE FOLLOWING INTERESTED PERSONS CONSTRUCTIVELY RECEIVED DEFERRALS TO THE 457(F) PLAN IN CY 2023 THESE DEFERRALS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (C). NANCY E. PARIDY - $519,512 PEGGY M. KIRK - $1,356,004 JONATHAN TINGSTAD - $17,780 Schedule J, Part I, Line 3 Establish the compensation of the CEO/Executive Director Pathways Foundation, a wholly owned subsidiary of the Rehabilitation Institute of Chicago d/b/a Shirley Ryan AbilityLab (SRAlab), has no employees. Individuals working in various roles for Pathways Foundation are employed by SRAlab. SRAlab's methods used to establish compensation for the organization's CEO/Executive director include: Compensation committee, Independent compensation consultant, Compensation survey or study, Approval by the board or compensation committee. Schedule J, Part I, Line 7 NON-FIXED PAYMENTS Executive leadership participate in a variable incentive compensation plan. Amounts are a percent of base salary. Certain financial and quality triggers need to be met, and then the percent awards are determined by institutional financial performance, quality indicators, and individual performance metrics. BY DEFINITION, THESE ARE NOT CONSIDERED TO BE NON-FIXED PAYMENTS, AS DEFINED BY THE INSTRUCTIONS TO SCHEDULE J OF THE FORM 990, HOWEVER, THE ORGANIZATION IS DISCLOSING THIS INFORMATION IN AN EFFORT TO BE TRANSPARENT IN ITS COMPENSATION PRACTICES. Form 990, Part I, Line 5 Total Number of Individuals Employed Pathways does not have any employees. Therefore, it does not generate a W-3. All individuals working on Pathways-related initiatives are employees of SRAlab, Pathways' parent company. These employees are included in SRAlab's, EIN# 36-2256036, form W-3. As of 12/31/2023, SRAlab employed 3,240 employees, 9 of which worked exclusively on Pathways program initiatives. Form 990, Part V, Line 1a Statement Regarding 1096 Filings THE FORM 1096, ANNUAL SUMMARY AND TRANSMITTAL OF U.S. INFORMATION RETURNS IS FILED BY THE ORGANIZATION'S PARENT, Rehabilitation Institute of Chicago DBA Shirley Ryan AbilityLab (SRALAB) ON THE ORGANIZATION'S BEHALF TO TRANSMIT TO THE IRS FORMS 1099, 1098, 5498, AND W-2G. THE ORGANIZATION IS UNABLE TO DETERMINE THE NUMBER OF FORMS 1099, 1098, 5498 AND W-2G FILED BY SRALAB, ON THEIR BEHALF. HOWEVER, AS THE PARENT ORGANIZATION, SRALAB ENSURES THAT THE FILING ORGANIZATION COMPLIES WITH ALL INFORMATION RETURN REPORTING REQUIREMENTS AND BACKUP WITHHOLDING RULES FOR REPORTABLE PAYMENTS TO VENDORS AND REPORTABLE GAMING WINNINGS TO PRIZE WINNERS, AS APPLICABLE. Form 990, Part VI, Line 15a COMPENSATION OF OFFICERS AND KEY EMPLOYEES The organization does not have any compensated officers or key employees. As such, Lines 15a and 15b are not applicable and have been checked "No" in accordance with the instructions to the Form 990. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Shirley Welsh Ryan and Robert J.W. Ryan - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders Rehabilitation Institute of Chicago dba Shirley Ryan AbilityLab (SRAlab) is the sole corporate member of Pathways. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body SRAlab has the ability to elect members of the governing body. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders SRAlab is the sole member of Pathways and has the exclusive power to approve all amendments to the Articles of Incorporation and Bylaws, budget, merger, contracts, sale, lease, etc. and all other reserved powers of the member in the Amended and Restated By-Laws. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization has no committees with authority to act on behalf of of Pathways' Board of Directors. Form 990, Part VI, Line 11b Review of form 990 by governing body First, the Form 990 is prepared internally. Then, a third party tax preparer reviews the Form 990 in its entirety. Next, it is reviewed internally by executive leadership. Finally, it is presented electronically to the full Board for their review, prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy All newly hired employees are required to complete a conflict of interest disclosure form at the time of new-employee orientation. In addition, all employees are required to complete such a form on an annual basis. Directors and Officers complete a Conflict of Interest Questionnaire on an annual basis. THE COMPLIANCE DEPARTMENT REVIEWS ALL DISCLOSURES. THIS DEPARTMENT DETERMINES IF A CONFLICT OF INTEREST EXISTS. IF ONE EXISTS, IT IS DISCUSSED WITH VICE PRESIDENTS AND MANAGED BY THE COMPLIANCE DEPARTMENT. ADDITIONALLY, THIS INFORMATION IS SUMMARIZED AND SHARED WITH THE FINANCE AND AUDIT COMMITTEES OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public Conflict of interest policy and financial statements are made available to the public on an as needed basis after thorough consideration of its use. Rehabilitation Institute of Chicago dba Shirley Ryan AbilityLab 355 East Erie Street Chicago IL 60611 322256036 Hospital IL 501(c)(3) 3 Rehabilitation Institute Inc (RII) false Rehabilitation Institute Inc 355 East Erie Street Chicago IL 60611 363310838 Parent IL 501(c)(3) Type II NA false false false false false false false false false false false false false false true true true false false false