Path to Shine
Nonprofit profile at a glance
- EIN
- 874720518
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- Smyrna, GA, USA
- Phone
- 4049870883
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $125,813
- Expenses
- $94,426
- Assets
- $204,437
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- Derek Norred (President)
People named in this filing
- Derek Norred (President)
- Rev R Winston Arthur (Board Member)
- Dr Charles Hawk (Board Member)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide mentoring and tutoring to children.
What it reported doing in 2024
Providing academic and social support to elementary school children resulting in increased self confidence and success in the classroom.
Operating model
- Revenue model
- Donor-supported. 84% of the money available for current operations came from contributions and gifts.
- 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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 28
- Transparency & Controls: 100
- Sustainability: 78
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 26.1%; rating input score 26
- Program expense ratio: 30.9%; rating input score 31
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 24.9%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 2.17; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -91.5% per year; rating input score 0; 2nd percentile among comparable filings
- Revenue growth: -29.6% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: -0.4% per year; rating input score 0; 26th percentile among comparable filings
Details
- Where the money goes: 26.1% of revenue deployed · 30.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $29K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Financial Efficiency: Mission deployment rate scored 26/100.
- Moderate — Financial Efficiency: Program expense ratio scored 31/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.