Civic Intelligence

Pathways for Childreninc

EIN 04-2694002 • 501(c)3 • Gloucester, MA

View Organization Page

Profile

Pathways for children nurtures children and supports families impacted by economic and social inequity through programs that educate, enrich, empower and motivate.

29 Emerson AvenueGloucester, MA 01930

www.pw4c.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.13x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

42nd percentile

1.9%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

48th percentile

4.5%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$9,175,278

Up $396,707 (+4.5%) from 2024

Liabilities

Up

$1,431,111

Up $143,700 (+11%) from 2024

Net Assets

Up

$7,744,167

Up $253,007 (+3.4%) from 2024

Operations
Liabilities / Revenue37th percentileNet Margin42nd percentile

Revenue

Up

$11,096,765

Up $594,674 (+5.7%) from 2024

Expenses

Up

$10,888,711

Up $499,990 (+4.8%) from 2024

Net Income

Up

$208,054

Up $94,684 (+84%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2011: $5,820,994Liabilities 2011: $457,456Net Assets 2011: $5,363,5382011Assets 2012: $5,580,847Liabilities 2012: $412,914Net Assets 2012: $5,167,9332012Assets 2013: $7,099,029Liabilities 2013: $1,753,734Net Assets 2013: $5,345,2952013Assets 2014: $7,235,758Liabilities 2014: $1,838,913Net Assets 2014: $5,396,8452014Assets 2015: $7,113,845Liabilities 2015: $1,805,450Net Assets 2015: $5,308,3952015Assets 2016: $6,552,648Liabilities 2016: $1,637,349Net Assets 2016: $4,915,2992016Assets 2017: $6,726,013Liabilities 2017: $1,609,902Net Assets 2017: $5,116,1112017Assets 2018: $6,902,152Liabilities 2018: $1,531,102Net Assets 2018: $5,371,0502018Assets 2019: $6,555,429Liabilities 2019: $1,310,196Net Assets 2019: $5,245,2332019Assets 2020: $6,774,416Liabilities 2020: $1,446,098Net Assets 2020: $5,328,3182020Assets 2021: $6,885,269Liabilities 2021: $1,349,720Net Assets 2021: $5,535,5492021Assets 2022: $7,974,562Liabilities 2022: $953,158Net Assets 2022: $7,021,4042022Assets 2023: $8,739,727Liabilities 2023: $1,409,238Net Assets 2023: $7,330,4892023Assets 2024: $8,778,571Liabilities 2024: $1,287,411Net Assets 2024: $7,491,1602024Assets 2025: $9,175,278Liabilities 2025: $1,431,111Net Assets 2025: $7,744,1672025

Highlighted filing

2025

Assets$9,175,278
Liabilities$1,431,111
Net Assets$7,744,167
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,259,3502011Expenses 2012: $5,344,0482012Revenue 2013: $7,807,396Expenses 2013: $7,641,443Net Income 2013: $165,9532013Revenue 2014: $7,693,589Expenses 2014: $7,664,095Net Income 2014: $29,4942014Revenue 2015: $8,090,206Expenses 2015: $8,371,938Net Income 2015: -$281,7322015Revenue 2016: $8,184,188Expenses 2016: $8,577,308Net Income 2016: -$393,1202016Revenue 2017: $8,319,542Expenses 2017: $8,138,425Net Income 2017: $181,1172017Revenue 2018: $8,669,502Expenses 2018: $8,425,075Net Income 2018: $244,4272018Revenue 2019: $8,150,485Expenses 2019: $8,287,953Net Income 2019: -$137,4682019Revenue 2020: $7,961,843Expenses 2020: $7,885,625Net Income 2020: $76,2182020Revenue 2021: $7,805,849Expenses 2021: $7,655,765Net Income 2021: $150,0842021Revenue 2022: $9,440,067Expenses 2022: $7,916,091Net Income 2022: $1,523,9762022Revenue 2023: $9,863,899Expenses 2023: $9,587,564Net Income 2023: $276,3352023Revenue 2024: $10,502,091Expenses 2024: $10,388,721Net Income 2024: $113,3702024Revenue 2025: $11,096,765Expenses 2025: $10,888,711Net Income 2025: $208,0542025

Highlighted filing

2025

Revenue$11,096,765
Expenses$10,888,711
Net Income$208,054
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,175,278
Liabilities
$1,431,111
Net assets
$7,744,167
Revenue
$11,096,765
Expenses
$10,888,711
Net income
$208,054
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.18$1.43$7.74$11.1$10.9$0.21
2024Detailed filing. Detailed filing data is available for this year.$8.78$1.29$7.49$10.5$10.4$0.11
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.74$1.41$7.33$9.86$9.59$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$0.95$7.02$9.44$7.92$1.52
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$1.35$5.54$7.81$7.66$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.77$1.45$5.33$7.96$7.89$0.08
2019Detailed filing. Detailed filing data is available for this year.$6.56$1.31$5.25$8.15$8.29$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$1.53$5.37$8.67$8.43$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$1.61$5.12$8.32$8.14$0.18
2016Detailed filing. Detailed filing data is available for this year.$6.55$1.64$4.92$8.18$8.58$0.39
2015Detailed filing. Detailed filing data is available for this year.$7.11$1.81$5.31$8.09$8.37$0.28
2014Detailed filing. Detailed filing data is available for this year.$7.24$1.84$5.40$7.69$7.66$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.10$1.75$5.35$7.81$7.64$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.58$0.41$5.17$5.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$0.46$5.36$5.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 26, 2026
Return Version
2024v5.5
Gross Receipts
$11,165,548
Mission and Program Overview

Mission

Pathways conducts the following education focused programs: head start and early head start, serving economically and otherwise challenged children from 6 weeks until they enter kindergarten; school age care, a center-based, year-round after-school, vacation and summer enrichment program for children aged 5 to 13; family child care, serving children from birth to age 13 with full-day year-round home care in 9 licensed sub-contracted homes; family enrichment program that provides local, family-focused activities, support groups, workshops and services designed to help support and strengthen the family unit; and coordinated family & community engagement (cfce) program, which includes various community outreach programs to support parents as their child's first teacher. Our comprehensive, all-inclusive programming offers meals, nutrition assessment, health and developmental screenings, referrals for special education services, family support, locally focused enrichment programs.

Pathways for children nurtures children and supports families impacted by economic and social inequity through programs that educate, enrich, empower and motivate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,543,144$4,945,538▲ $402,394
Investments in Publicly Traded Securities$1,763,221$1,871,372▲ $108,151
Savings and Temporary Cash Investments$1,949,634$1,382,194▼ $567,440
Pledges and Grants Receivable$305,409$851,059▲ $545,650
Accounts Receivable$72,323$46,786▼ $25,537
Prepaid Expenses and Deferred Charges$53,655$44,768▼ $8,887
Cash and Non-Interest-Bearing Accounts$369$113▼ $256
Total Assets$8,778,571$9,175,278▲ $396,707
Other Assets Total$90,816$33,448▼ $57,368
Liabilities
Other Liabilities$352,059$647,437▲ $295,378
Mortgage Notes Payable Secured by Investment Property$541,559$516,800▼ $24,759
Accounts Payable and Accrued Expenses$393,793$266,874▼ $126,919
Total Liabilities$1,287,411$1,431,111▲ $143,700
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,168,998$7,349,135▲ $180,137
Net Assets With Donor Restrictions$322,162$395,032▲ $72,870
Total Net Assets Fund Balance$7,491,160$7,744,167▲ $253,007
Total Liabilities and Net Assets / Fund Balance$8,778,571$9,175,278▲ $396,707

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,413,558$2,688,887$5,102,445
Leasehold Improvements$1,349,253$433,332$1,782,585
Land$837,162-$837,162
Equipment$218,479$365,474$583,953
Other Land Buildings$127,086$351,537$478,623

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$392,393-▲ $42,394-$434,787
2023$346,863-▲ $45,530-$392,393
2022$315,755-▲ $31,108-$346,863
2021$305,435$50,000▼ $39,680-$315,755
2020$250,985-▲ $55,740-$305,435
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric MitchellPresident & CEOFT$111,119$35,048$146,167
LAURA O'NEILLDirector of Institutional AdvancementFT$108,559$34,945$143,504
Laura KoumarianosControllerFT$89,245$3,218$92,463

Board Members and Trustees

NameTitle
Thomas ZarrellaChair
Norm MacfarlandVice Chairman
Jessica ConnorsClerk Secretary
Allison MuellerMember
Bill LupiniMember
Bonnie AngusMember
Brandi JohnsonMember
Cheryl MarksMember
David RayMember
Marlene SeltzerMember
Rosa OrdazMember
Greg SmithMember (until 6/30/25)
Kristina SimonMember (until 6/30/25)
Laura HollandMember (until 6/30/25)
Bill CuffTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,279,628
Program Service Revenue
$707,830
Investment Income
$117,780
Other Revenue
$-8,473
All Other Contributions
$1,088,399
Change in Net Assets
$208,054
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,411,858
Other Expenses$2,476,853
Total Fundraising Expense$458,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,352,700$580,565$296,133$6,229,398
Other Employee Benefits$940,412$109,966$52,091$1,102,469
Payroll Taxes$585,665$85,670$31,844$703,179
Occupancy$432,852$113,354$6,424$552,630
Office Expenses$284,681$99,787$36,177$420,645
Fees for Services Other$281,052$5,025$1,750$287,827
Current Officers, Directors, Trustees, and Key Employees-$273,680-$273,680
Information Technology$159,914$79,752$25,350$265,016
Depreciation Depletion$232,670$27,070$3,402$263,142
Insurance$11,969$102,546-$114,515
Pension Plan Contributions$90,850$7,285$4,997$103,132
Fees for Services Accounting-$64,401-$64,401
Other Expenses$35,358$18,347-$53,705
Interest$30,806--$30,806
Fees for Services Legal$9,373$1,875-$11,248
Total Functional Expenses$8,861,220$1,569,323$458,168$10,888,711
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$68,783
Fundraising Gross Income$60,310
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
LET'S HAVE A BALL GALA$259,660$32,310$14,949$17,361
Putting for Pathways$54,962$28,000$3,683$24,317
Total Events$314,622$60,310$68,783$-8,473
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Conditional Advances$612,238
Operating Lease Liability$35,199
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed at a meeting of the finance & audit committee and is distributed to the board of directors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Management of pathways for children ensures that conflict of interest forms are completed and reviewed annually to ensure compliance with pathways' conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of pathways for children reviews the president & ceo's compensation annually.”

Form 990, Part VI, Section C, Line 19

“Pathways for children's by-laws are filed with and available at the state attorney general's office. The conflict of interest policy is available upon request. Pathways for children makes its audited financial statements available to the public through the website of the attorney general of the commonwealth of massachusetts.”

Filing and Contact Details

Filer

Filer Name
Pathways for Childreninc
EIN
04-2694002
Phone
9782812400
Address
29 EMERSON AVENUE, GLOUCESTER, MA 01930

Signing Officer

Name
Eric Mitchell
Title
President & Chief Executive Officer
Phone
9782812400
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Mitchell
Formed
1979
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
153
Volunteers
92

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Caitlin Limoges CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process is the same as prior years.”

Financial Statement Notes

PART X, LINE 2:

“Pathways accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the consolidating financial statements regarding a tax position taken or expected to be taken in a tax return. Pathways has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the consolidating financial statements at june 30, 2025. Pathways' information returns are subject to examination by federal and state jurisdictions.”

Raw XML AppendixShowing 400 of 602 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0266874
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IRS990/AccountsReceivableGrp/EOYAmt046786
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PATHWAYS FOR CHILDREN NURTURES CHILDREN AND SUPPORTS FAMILIES IMPACTED BY ECONOMIC AND SOCIAL INEQUITY THROUGH PROGRAMS THAT EDUCATE, ENRICH, EMPOWER AND MOTIVATE.
IRS990/AllOtherContributionsAmt01088399
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IRS990/BooksInCareOfDetail/PhoneNum09782812400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt029 EMERSON AVE
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt0254312
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt010279628
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt02476853
IRS990/CYOtherRevenueAmt0-8473
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DelegationOfMgmtDutiesInd00
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IRS990/Desc0PATHWAYS FOR CHILDREN IS THE HEAD START AND EARLY HEAD START GRANT HOLDER FOR THE N. SHORE AND CAPE ANN AREAS SERVING UP TO 254 PRESCHOOLER AND 16 TODDLERS ANNUALLY. CHILDREN ARE ENROLLED BASED ON INCOME ELIGIBILITY WITH THE PROGRAM GOAL TO SERVE THE MOST VULNERABLE CHILDREN IN THE COMMUNITY. IN FY25, PATHWAYS SERVED ITS FULL ENROLLMENT OF 254 PRESCHOOLERS AND 16 TODDLERS AND THIS INCLUDED 83 CHILDREN EXPERIENCING HOMELESSNESS (30%) AND 159 CHILDREN WHOSE FIRST LANGUAGE WAS NOT ENGLISH (59%). ENROLLED CHILDREN RECEIVED EARLY EDUCATION SERVICES, NUTRITIOUS MEALS, HEALTH AND DEVELOPMENTAL SCREENINGS, REFERRALS FOR SPECIAL SERVICES AND FAMILY SUPPORT. FAMILY ADVOCATES PARTNERED WITH FAMILIES TO HELP THEM ACHIEVE SELF-IDENTIFIED GOALS AND ACCESS TO COMMUNITY RESOURCES.
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IRS990/FeesForServicesLegalGrp/TotalAmt011248
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IRS990/Form990PartVIISectionAGrp/PersonNm17LAURA O'NEILL
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt09704534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt09379237
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt047007628
IRS990ScheduleA/TotalSupportAmt047287089

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