Pathways Theological Education Inc
Nonprofit profile at a glance
- EIN
- 823957806
- IRS 990-EZ coverage
- 2020–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2019
- Location
- Tucker, GA, USA
- Phone
- 7705693384
- Rating
- 95
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
- Affiliation
- Christianity
Reported finances
- Revenue
- $108,422
- Expenses
- $133,592
- Assets
- $82,604
- Liabilities
- $27,352
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- REV VALERIE COE LOWDER (PRESIDENT)
People named in this filing
- VIRGINIA FERRELL (SECRETARY)
- REV VALERIE COE LOWDER (PRESIDENT)
- KIMBERLY CRADDOCK (VICE PRESIDE)
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
Pathways theological education teaches and strengthens the foundational skills necessary to prepare authorized ministers and church leaders, who otherwise might not be able to access an equivalent educational experience, to build and maintain faith communities that are informed, supportive, and affirming of all god's people.
What it reported doing in 2024
Pathways theological education, inc. Provided a total of 46 courses from nov 1, 2024 to october 31, 2025 with a total enrollment of 327 enrollees in courses and 113 individual participants.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 100
- Sustainability: 21
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
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: -23.2%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 0.62; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 1.5%; rating input score 25; 25th percentile among comparable filings
Growth
- Program expense growth: 7.8% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: -10.4% per year; rating input score 0; 11th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $134K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2020 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 7/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- High — Sustainability: Officer compensation ratio scored 25/100.