Philanthropy Pathways Inc

Nonprofit profile at a glance

EIN
995036999
IRS 990 coverage
2024–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
8729855797
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$250,375
Expenses
$192,620
Assets
$83,255
Liabilities
$25,500

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

Leadership & pay

4 people listed

Executive titles in this filing

  • ESTEFANIA MONDRAGON (PRESIDENT)

Highest reported compensation

  • ANTONIO HERNANDEZ (EXECUTIVE DI): $54,500 total reported compensation
  • CLAIRE-MARIE OWENS (TREASURER): $36,000 total reported compensation
  • TONI BELKNAP-BRINEGAR (SECRETARY): $24,500 total reported compensation

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

Overview

Mission

Philanthropy pathways, inc. Promotes the social welfare of Idaho communities by providing education, advising, and resources that help founders, entrepreneurs, and community leaders start and grow mission- driven organizations and design business giving strategies that advance community well-being.

What it reported doing in 2024

Strategic fundraising and re-granting: facilitated donor partnerships that distributed 50,346.04 to 501(c)(3) organizations and 22,205 to a 501(c) (4) independent-expenditure committee (Idaho futures). These grants advanced civic engagement and community investment consistent with the organization's social-welfare mission.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 72% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 86
  • Accountability: 63
  • Sustainability: 45
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.1%; rating input score 40
  • Program expense ratio: 52.1%; rating input score 52
  • Fundraising efficiency: $6.91 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 92.6%; rating input score 93; 53rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.1%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 0.43; rating input score 22; 22nd percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 59.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 40.1% of revenue deployed · 52.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $100K in reported program spending
  • Leadership: top reported pay $54K · 4 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.