New Paths Inc

Nonprofit profile at a glance

EIN
382302935
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Flint, MI, USA
Phone
8102335340
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Prison Alternatives

Official website

Reported finances

Revenue
$10,279,357
Expenses
$9,834,331
Assets
$7,419,443
Liabilities
$390,720

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • KRISTINIA MARSHALL (PRESIDENT)

Highest reported compensation

  • JAMES HUDGENS (EXECUTIVE DI): $149,660 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing alternative sentencing options to court systems.

What it reported doing in 2024

Provided shelter, food, and counseling to residents who otherwise would have been detained in county jails.

Operating model

Revenue model
Other-operating. 96% of the money available for current operations came from other operating revenue.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 73.5%; rating input score 73
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.3%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 11.3% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 16.7% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 73.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $7.2M in reported program spending
  • Leadership: top reported pay $150K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2009 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Operating margin scored 51/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.