SetPath
Nonprofit profile at a glance
- EIN
- 853466555
- IRS 990 coverage
- 2020–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Lake Oswego, OR, USA
- Phone
- 5038874405
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Adult, Child Matching Programs
Reported finances
- Revenue
- $554,360
- Expenses
- $592,900
- Assets
- $391,076
- Liabilities
- $275
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- DANIEL HARKAVY (PRESIDENT)
Highest reported compensation
- STEVE WRIGHT (BOARD MEMBER): $139,503 total reported compensation
- MATTHEW CUMMINGS (PROGRAM DIRECTOR): $134,309 total reported compensation
- AMANDA SHEPANEK (PROGRAM DIRECTOR): $118,512 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SetPath’s mission is to guide young adults to discover purpose, belief, and direction through Life Planning and mentorship. By the summer of 2021, SetPath achieved the designation as an IRS-approved 501(c)(3) nonprofit organization which catalyzed financial support from compassionate donors who recognized the importance of its mission and wanted to join the mission. Their support fortified SetPath and fueled its growth. Today, SetPath continues to mobilize mentors as “Guides” and young adults as “Planners.” Offered to all young adults without barriers, SetPath remains completely free for both Guides and Planners, fostering inclusivity and opportunity for every individual. United in purpose, SetPath journeys ahead, committed to helping Planners live forward. Planners clarify who they are, whom they aspire to be, a.
What it reported doing in 2025
General programs - we provide structured mentorship programs that connect young adults with trained volunteer mentors who offer guidance, career exploration, and personal development. Our programs focus on building confidence, leadership skills, and positive life outcomes through consistent one-on-one and group mentorship relationships.
Operating model
- Revenue model
- Donor-supported. 100% 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
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 92
- Accountability: 63
- Sustainability: 25
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 73.8%; rating input score 74
- Program expense ratio: 69%; rating input score 69
- Fundraising efficiency: $10.85 raised per $1 spent on fundraising; rating input score 38; 38th 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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -7%; rating input score 16; 16th percentile among comparable filings
- Total-asset coverage ratio: 0.66; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 66.2%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: 22.9% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 14% per year; rating input score 100; 72nd percentile among comparable filings
- Asset growth: 15.4% per year; rating input score 100; 70th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 73.8% of revenue deployed · 69% of spending went to programs
- Governance: 7 of 8 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $409K in reported program spending
- Leadership: top reported pay $140K · 10 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 6 filing years from 2020 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.
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
- High — Sustainability: Operating margin scored 16/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 1/100.