Generosity Path
Legal name: Maclellan Center for Global Christian Ed
Nonprofit profile at a glance
- EIN
- 452200743
- IRS 990 coverage
- 2018–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-N 2017
- Location
- Chattanooga, TN, USA
- Phone
- 4239913801
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $2,561,625
- Expenses
- $2,435,436
- Assets
- $692,947
- Liabilities
- $2,958
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- EMANUAL BISTRIAN (EXECUTIVE DIRECTOR)
Highest reported compensation
- EMANUAL BISTRIAN (EXECUTIVE DIRECTOR): $136,260 total reported compensation
- LEE BEHAR (DIRECTOR OF FINANCE): $52,200 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Generosity Path is a Global Non Profit by The Maclellan Center for Global Christian Education with a registered office in 820 Broad Street, Suite 300 Chattanooga, TN 37402, USA.
What it reported doing in 2025
Generosity path is engaged in activities designed to impact a broad-base, worldwide movement that results in radical, life transforming generosity amongst christians.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 96% 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: 83
- Transparency & Controls: 94
- Accountability: 47
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.3%; rating input score 83
- Program expense ratio: 87.4%; rating input score 87
- Fundraising efficiency: $29.51 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings
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: 100%; rating input score 100; 75th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 33.3%; rating input score 33; 9th percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.9%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 7.7%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 10.3% per year; rating input score 100; 62nd percentile among comparable filings
- Revenue growth: 10.1% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 19% per year; rating input score 100; 83rd percentile among comparable filings
Details
- What they do: 6 operating locations identified
- Where the money goes: 83.3% of revenue deployed · 87.4% of spending went to programs
- Governance: 2 of 6 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2.1M in reported program spending
- Leadership: top reported pay $136K · 7 people listed
- Highest-paid contractors: 1 contractor listed · $136K reported
- Consistency: 23 of 23 current checks pass
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 8 filing years from 2018 to 2025
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Accountability: Independent voting board scored 33/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.