Nonprofit · EIN 04-2542539
LIFE PATH INC
Tax-exempt · GREENFIELD, MA 01301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $26,987,256 | $25,552,707 | $1,434,549 | $11,081,712 | $3,088,712 | $7,993,000 |
| June 30, 2024 | 990 | $24,937,428 | $24,262,113 | $675,315 | $10,397,201 | $3,907,466 | $6,489,735 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $21,518,708
- of which government grants
- $21,165,476
- Program service revenue
- $5,377,351
- Investment income
- $91,197
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $176,691
- Other salaries and wages
- $7,460,328
- Salaries, compensation and benefits (total)
- $9,881,987
- Professional fundraising fees
- $0
- Accounting fees
- $31,300
- Occupancy
- $434,442
- Travel
- $181,069
- Depreciation
- $51,478
- Program services (functional)
- $23,420,034
- Management and general (functional)
- $2,025,025
- Fundraising (functional)
- $107,648
Balance sheet and other
- Total assets, start of year
- $10,397,201
- Total assets, end of year
- $11,081,712
- Total liabilities, end of year
- $3,088,712
- Net assets, end of year
- $7,993,000
- Land, buildings and equipment
- $182,872
- Publicly traded securities
- $611,405
- Net assets without donor restrictions
- $7,369,267
- Net assets with donor restrictions
- $623,733
- Gross receipts
- $26,987,256
- Employees
- 187
- Volunteers
- 250
- Year formed
- 1974
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GARY YUHAS | EXECUTIVE DIRECTOR Officer | 35 | $157,966 | $15,920 |
| LYNNE FELDMAN | ASSOCIATE EXECUTIVE DIRECT Officer | 35 | $110,058 | $29,556 |
| PHILIP GILFEATHER-GIRTON | DIRECTOR OF FINANCE Officer | 35 | $111,026 | $5,476 |
| DIANE ROBIE | DIRECTOR OF CLIENT SERVICES Highest-paid employee | 35 | $101,857 | $13,471 |
| MARY GIANNETTI | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| JOANIE BERNSTEIN | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| JAMES GEISMAN | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| JUDITH FONSH | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| MICHELLE DELISIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HENRY J EAST-TROU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PRUDENCE BLOND | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RACHEL BROUDY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIMBERLY GODIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NANCY MAYNARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SONNYA PETERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
4 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER FERRARA | DIRECTOR Trustee or director | 1 | $0 |
| MARI ROVANG | DIRECTOR Trustee or director | 1.25 | $0 |
| JAN STIEFEL | DIRECTOR Trustee or director | 1 | $0 |
| PETER WINGATE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LYNNE FELDMAN | ASSOCIATE EXECUTIVE DIRECTOR Officer | 35 | $100,935 | $42,583 |
| GARY YUHAS | EXECUTIVE DIRECTOR Officer | 35 | $110,563 | $13,372 |
| PHILIP GILFEATHER-GIRTON | DIRECTOR OF FINANCE Officer | 35 | $106,454 | $13,661 |
| MARY GIANNETTI | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| JOAN BERNSTEIN | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| JAMES GEISMAN | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| JUDITH FONSH | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| MICHELLE DELISIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| HENRY J EAST-TROU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PRUDENCE BLOND | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RACHEL BROUDY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KIMBERLY GODIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NANCY MAYNARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SONNYA PETERS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JENNIFER REMILLARD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARI ROVANG | DIRECTOR Trustee or director | 1.25 | $0 | $0 |
| JAN STIEFEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PETER WINGATE | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 101 MUNSON ST STE 201, GREENFIELD, MA 01301-9675
- Principal officer (990 for 2024)
- MARY GIANNETTI, 101 MUNSON STREET SUITE 201, GREENFIELD, MA 01301
- Signed the 990
- MARY GIANNETTI, PRESIDENT
- Phone
- (413) 773-5555
- Return prepared by
- ADELSON & COMPANY PC
Mission
LIFEPATH, INC. IS A PRIVATE NON-PROFIT ORGANIZATION, DESIGNATED AGING SERVICES ACCESS POINT AND AN AREA AGENCY ON AGING. ITS MISSION IS TO HELP ELDERS LIVE AT HOME SAFELY AND INDEPENDENTLY FOR AS LONG AS POSSIBLE BY PROVIDING ASSISTANCE AND ACCESS TO A COMPREHENSIVE RANGE OF SERVICES. THESE SERVICES ARE EITHER PROVIDED BY LIFEPATH OR BY AGENCIES WITH WHOM IT CONTRACTS. ELIGIBILITY CRITERIA FOR THE VARIOUS PROGRAMS AND SERVICES ARE ESTABLISHED BY THE MASSACHUSETTS EXECUTIVE OFFICE OF ELDER AFFAIRS AND MEDICAID/MASSHEALTH.
Program accomplishments
- COMMUNITY CHOICES PROGRAMTHE CHOICES PROGRAM WAS IMPLEMENTED TO PROVIDE A HIGHER LEVEL OF SERVICE IN THE COMMUNITY TO OLDER ADULTS WHO ARE ELIGIBLE FOR MASS HEALTH STANDARD AND WHO MEET THE REQUIREMENTS FOR NURSING FACILITY SERVICES. THE GOAL OF THE PROGRAM IS TO ADDRESS THE NEEDS OF THE NURSING FACILITY ELIGIBLE OLDER ADULTS WHO REQUIRE ENHANCED SERVICES AND WHO PLAN TO LIVE SAFELY AND INDEPENDENTLY AT HOME. TO BE ENROLLED IN THE CHOICES PROGRAM, A CONSUMER MUST MEET THE FOLLOWING CRITERIA: BE ELIGIBLE FOR THE HOME CARE PROGRAM (SEE BELOW), MEET CLINICAL ELIGIBILITY FOR NURSING FACILITY SERVICES AS DETERMINED BY AN AGING SERVICES ACCESS POINT (ASAP) RN, REQUIRE AUTHORIZED SERVICES AT A PROJECTED COST OF AT LEAST 1.75 TIMES THE CURRENT HOME CARE PROGRAM MONTHLY PURCHASED SERVICES RATE, BE ENROLLED IN THE FRAIL ELDER WAIVER, AND BE ENROLLED IN MASS HEALTH STANDARD.Expenses $3,999,793
- ENHANCED ECOPTHE ENHANCED COMMUNITY OPTIONS PROGRAM (ECOP) WAS IMPLEMENTED TO PROVIDE A HIGHER LEVEL OF SERVICE IN THE COMMUNITY TO OLDER ADULTS WHO ARE NOT ELIGIBLE FOR MASS HEALTH STANDARD AND WHO MEET THE REQUIREMENTS FOR NURSING FACILITY SERVICES. AS WITH CHOICES, THE GOAL OF THE PROGRAM IS TO ADDRESS THE NEEDS OF THE NURSING FACILITY ELIGIBLE OLDER ADULTS WHO REQUIRE ENHANCED SERVICES AND WHO PLAN TO LIVE SAFELY AND INDEPENDENTLY AT HOME. TO BE ENROLLED IN THE ECOP PROGRAM, A CONSUMER MUST MEET THE FOLLOWING CRITERIA: BE ELIGIBLE FOR THE HOME CARE PROGRAM (SEE BELOW), MEET CLINICAL ELIGIBILITY FOR NURSING FACILITY SERVICES AS DETERMINED BY AN ASAP RN, REQUIRE AUTHORIZED SERVICES AT A PROJECTED COST OF AT LEAST 1.75 TIMES THE CURRENT HOME CARE PROGRAM MONTHLY PURCHASED SERVICES RATE, AND NOT BE ENROLLED IN MASS HEALTH STANDARD.Expenses $3,065,242
- STATE HOME CARE PROGRAMPROVIDES SERVICES TO OLDER ADULTS AGE 60 AND OLDER (CAN BE YOUNGER WITH ALZHEIMER'S/DEMENTIA DIAGNOSIS), TO SUPPORT THEIR NEEDS IN THE AREAS OF ACTIVITIES OF DAILY LIVING (ADLS), AND INSTRUMENTAL ACTIVITIES OF DAILY LIVING (IADLS), ENABLING THEM TO REMAIN AT HOME IN THE COMMUNITY. AN OLDER ADULT MUST HAVE 6 IADLS AND/OR 1 ADLS TO QUALIFY. SOME EXCEPTIONS CAN BE MADE FOR OLDER ADULTS WHO HAVE AT LEAST 4 IADLS. ELDER AFFAIRS CONTRACTS WITH 24 NON-PROFIT AGENCIES (ASAPS) THAT ARE RESPONSIBLE FOR DETERMINING ELIGIBILITY FOR HOME CARE SERVICES. THE ASAP CASE MANAGER AUTHORIZES AND COORDINATES SERVICES WHICH MAY INCLUDE: PERSONAL CARE, HOMEMAKING, HOME DELIVERED MEALS, ADAPTIVE EQUIPMENT, CHORE, COMPANION, HOME HEALTH SERVICES, GROCERY SHOPPING, LAUNDRY, PERSONAL EMERGENCY RESPONSE SYSTEM, COMPANIONSHIP, MEDICAL TRANSPORTATION, AND RESPITE.Expenses $5,446,796 · revenue $483,371
- ENHANCED COMMUNITY OPTIONS, PROTECTIVE SERVICE, CONGREGATE HOUSING, SUPPORTIVE HOUSING, CLINICAL ASSESS AND ELIGIBILITY, MONEY MANAGEMENT, ELDER CARE ADVISORS, TITLE IIIB, TITLE IIIC, TITLE IIIE, PERSONAL CARE ATTENDANT, SHINE, GOODLIFE, DEVELOPMENTAL SERVICES AND SENIOR CARE OPTIONS.Expenses $10,908,203 · revenue $4,893,980
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2542539
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P44Z)
- Assets (IRS master file)
- $11,081,712
- Income (IRS master file)
- $26,987,256
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $24,937,428 | $24,262,113 | $10,397,201 | IRS |
| 990 | June 2023 | $20,762,491 | $21,571,994 | $9,882,458 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about LIFE PATH INC
- What is the EIN of LIFE PATH INC?
- The employer identification number (EIN) of LIFE PATH INC is 04-2542539.
- Is LIFE PATH INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to LIFE PATH INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIFE PATH INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIFE PATH INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIFE PATH INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIFE PATH INC?
- The 990 for the year ended June 30, 2025 names MARY GIANNETTI.
- Who are the officers and directors of LIFE PATH INC?
- The 990 for the year ended June 30, 2025 lists 19 people; 4 received compensation from the organization, the highest $157,966 (GARY YUHAS, EXECUTIVE DIRECTOR).
- How much revenue does LIFE PATH INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $26,987,256, expenses of $25,552,707 and total assets of $11,081,712 at year end.
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