Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Pathways Theological Education Inc.
990EZ • Fiscal year 2025 • EIN 82-3957806
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.33x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 1.8% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Down$82,604
Down $23,213 (-22%) from 2024
Net Assets
Down$55,252
Down $24,670 (-31%) from 2024
Liabilities
Up$27,352
Up $1,457 (+5.6%) from 2024
Revenue And Expenses
Revenue
Down$108,422
Down $51,857 (-32%) from 2024
Expenses
Up$133,592
Up $7,636 (+6.1%) from 2024
Net Income
Down-$25,170
Down $59,493 (-173%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2024 to Oct 31, 2025
- Signed
- Feb 22, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $108,422
Mission and Program 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.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 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. | - | $133,592 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| REV VALERIE COE LOWDER | President | PT | $2,000 | - | $2,000 |
| VIRGINIA FERRELL | Secretary | PT | $0 | - | - |
| KIMBERLY CRADDOCK | Vice Preside | - | $0 | - | - |
| ROCHELLE LOFSTRAND | Treasurer | - | $0 | - | - |
| THE REV D OLIVER KLING | Member At La | - | $0 | - | - |
| MARCIA BENTLEY | Member At La | - | $0 | - | - |
| REV KIM WOOD | Ex Officio | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Pathways Theological Education Inc
- EIN
- 82-3957806
- Phone
- 7705693384
- Address
- PO BOX 897, TUCKER, GA 30085
Signing Officer
- Name
- Virginia Ferrell
- Title
- Secretary
- Phone
- 7705693384
- Signed
- 2026-02-22
Preparer
- Firm
- Revolution Financial Solutions LLC
- Address
- 2784 N DECATUR RD 100, DECATUR, GA 30033
- Preparer
- Sandy Johns CPA
- Phone
- 6788832721
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 5,635 conferences/meetings 1,860 insurance 2,390 apps & software 5,144 learning management syste 7,950 merchant services 2,234 miscellaneous 70 office supplies 1,304 payroll processing 1,094 website 296 total 27,977”
Form 990-ez, Part I, Line 20
“Prior period adjustment 500”
Form 990-ez, Part II, Line 26
“Deferred revenue 25,857 27,319 credit card 38 33”
Form 990-ez, Part III
“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.”
Form 990-ez, Part V, Line 34
“Updated bylaws approve on march 21, 2025”
Raw XML Appendix170 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | VIRGINIA FERRELL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7708912807 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2468 MIDVALE CT |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 2468 MIDVALE CT |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TUCKER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30084 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 105817 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 82604 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | true |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 26535 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -25170 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 58573 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 105817 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 82604 |
| IRS990EZ/GrossReceiptsAmt | 0 | 108422 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 79922 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 55252 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 79922 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 55252 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 2000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | VIRGINIA FERRELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | REV VALERIE COE LOWDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KIMBERLY CRADDOCK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ROCHELLE LOFSTRAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | THE REV D OLIVER KLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARCIA BENTLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | REV KIM WOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER AT LA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER AT LA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EX OFFICIO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 500 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 27977 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 857 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 81887 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 133592 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 46185 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 1 | TX |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 25895 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 27352 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 133592 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 133592 |
| IRS990EZ/TotalRevenueAmt | 0 | 108422 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.PATHWAYSTHEOLOGICAL.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 26535 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 89459 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 16019 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 79873 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 56447 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 268333 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 81887 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 70820 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46576 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 32778 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 42177 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 274238 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 542571 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 108422 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 160279 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 62595 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 112651 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 98624 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 542571 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 108422 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 160279 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 62595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 112651 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 98624 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 542571 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRAVEL 5,635 CONFERENCES/MEETINGS 1,860 INSURANCE 2,390 APPS & SOFTWARE 5,144 LEARNING MANAGEMENT SYSTE 7,950 MERCHANT SERVICES 2,234 MISCELLANEOUS 70 OFFICE SUPPLIES 1,304 PAYROLL PROCESSING 1,094 WEBSITE 296 TOTAL 27,977 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR PERIOD ADJUSTMENT 500 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 25,857 27,319 CREDIT CARD 38 33 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPDATED BYLAWS APPROVE ON MARCH 21, 2025 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V, LINE 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | VIRGINIA FERRELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7705693384 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PATHWAYS THEOLOGICAL EDUCATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PATH |
| ReturnHeader/Filer/EIN | 0 | 823957806 |
| ReturnHeader/Filer/PhoneNum | 0 | 7705693384 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 897 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TUCKER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30085 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 800949289 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REVOLUTION FINANCIAL SOLUTIONS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2784 N DECATUR RD 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DECATUR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30033 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6788832721 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SANDY JOHNS CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-11T17:01:19-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $82,604
- Liabilities
- $27,352
- Net assets
- $55,252
- Revenue
- $108,422
- Expenses
- $133,592
- Net income
- -$25,170
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