Pathways Behavioral Services INC

Tax-deductible

Waterloo, IA501(c)(3)Since 1967Mental HealthEIN 51-0245708Revenue $8.2M in FY2025

On file with the IRSpathwaysb.org3362 University Ave, 50701-2006 · Waterloo, IATax-exempt since Jun 1971Publicly supported charity — 170(b)(1)(A)(vi)

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Provide substance abuse, gambling, and mental health treatment, and prevention Services.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 444 volunteers and 139 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $225K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$659K
to officers and key staff · 7% of spending
Top officer’s pay higher than 68% of similar orgs
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$619K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.2M
-13% vs prior year
Spent
$9.1M
To programs
93%
Net assets
$7.2M
By yearFY2021–FY2025
Revenue
$8.2M
FY2025▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2021$8.4M
FY2022$7.9M
FY2023$9.9M
FY2024$9.5M
FY2025$8.2M
Expenses
$9.1M
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2021$7.1M
FY2022$8.1M
FY2023$9.0M
FY2024$9.4M
FY2025$9.1M
Net assets
$7.2M
FY2025▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2021$7.3M
FY2022$7.1M
FY2023$7.9M
FY2024$8.0M
FY2025$7.2M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $8.4M Management & general 7% · $634K Fundraising 0% · $16K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990; $659K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Medical Director
$154,934Pt VII · Sec A
$154,736Pt VII · Sec A
$137,323Pt VII · Sec A
Executive Director
$109,121Pt VII · Sec A
Business Manager
$103,048Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Andrea Johnson’s $155K as Medical Director is at the 68th percentile of top reported officer pay among 1683 $1–10M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Andrea Johnson$154,934————
Lacie Theis$154,736————
Carrie O'Connell$137,323————
Vicki Mueller$109,121$108,894$103,058$80,736—
David Becker$103,048$103,341$97,360$91,632$94,740
Christopher Hoffman———$68,179$94,335

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers treatment and prevention for substance abuse, gambling, and mental health issues.

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Provided by the organization

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3 programs · $8.4M · in their own filed words · FY2024
01

Outpatient Treatment

To provide group and individual substance abuse, gambling, and mental health counseling on an outpatient basis. Approximately 2078 clients served per month.

$6.4Mprogram expense
02

Residential

To provide residential and individual substance abuse counseling on an inpatient basis. Approximately 27 clients served per month.

$1.2Mprogram expense
03

Prevention Services

Prevention activities work to educate and support individuals and communities to address substance use and misuse, mental health, and problem gambling. Community prevention educators provide evidence based programming and activities to individuals across the lifespan, including school-based youth curriculum, community group and…

$812Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$8.2M
Ln 12
Fees for servicesLn 2g$6.7M
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$183K
Money outPt IX
$9.1M
Ln 25
Programscol B$8.4M
Managementcol C$634K
Fundraisingcol D$16K
Owns and owesPt X
$7.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$7.8M
LiabilitiesLn 26$619K
PeoplePt VI, VII
24
listed · VII A
PaidVII A5
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$1.2M
Fundraising eventsLn 1c$11K
Fees for servicesLn 2g$6.7M
Investment incomeLn 3$54K
Other incomeLn 4–11$183K
Gains on assetsLn 7−$109K
Total revenueLn 12$8.2M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$1.7M
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$3.2M
Other assetsLn 15$91K
Total assetsLn 16$7.8M
LiabilitiesLn 26$619K
Net assetsLn 32$7.2M
OperationsPt I, VI
EmployeesI 5139
VolunteersI 6444
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.1M$1.7M
InvestmentsLn 11–13$1.8M$1.8M
Land, buildings, equipmentLn 10c$3.2M$3.2M
Total assetsLn 16$8.6M$7.8M
LiabilitiesLn 26$593K$619K
Net assetsLn 32$8.0M$7.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$282K$279K$3K
Other salaries and wagesLn 7$5.7M$5.6M$88K
Pension plan contributionsLn 8$216K$216K$18
Other employee benefitsLn 9$1.1M$1.1M$3
Payroll taxesLn 10$461K$446K$15K$194
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$44K$44K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$233K$233K
Advertising and promotionLn 12$7K$839$6K
Office expensesLn 13$127K$113K$13K$704
Information technologyLn 14$209K$106K$103K
OccupancyLn 16$134K$115K$19K
TravelLn 17$74K$74K$58
Conferences, conventions and meetingsLn 19$20K$18K$1K
Depreciation, depletion and amortizationLn 22$140K$115K$25K
InsuranceLn 23$46K$25K$21K
Other expenses (24a–d)Ln 24$261K$244K$11K$6K
All other expensesLn 24e$85K$84K$283$230
Total functional expensesLn 25$9.1M$8.4M$634K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $8.2M$9.1M−$861K$7.2M 990 PDF
FY2024 $9.5M$9.4M$48K$8.0M 990 PDF
FY2023 $9.9M$9.0M$881K$7.9M 990 PDF
FY2022 $7.9M$8.1M−$185K$7.1M 990 PDF
FY2021 $8.4M$7.1M$1.2M$7.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $8,237,200 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,670,273$1,315,998
I-9 Program service revenuePrior year $6,616,162$6,684,177
I-10 Investment incomePrior year $89,488$54,362
I-11 Other revenuePrior year $80,376$182,663
I-12 Total revenuePrior year $9,456,299$8,237,200
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,792,329$7,705,376
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,615,877$1,392,827
I-18 Total expensesPrior year $9,408,206$9,098,203
I-19 Revenue less expensesPrior year $48,093−$861,003
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $8,237,200 across 11 lines filed
Lines not itemized here account for $115,210 of total revenue; see the IRS return.
VIII-1a Federated campaigns$55,637
VIII-1c Fundraising events$10,778
VIII-1e Government grants$1,221,944
VIII-1f All other contributions, gifts and grants$27,639
VIII-1h Total contributions, gifts and grants$1,315,998
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,684,177$6,684,177
VIII-3 Investment incomeExcluded from tax $163,035$163,035
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$108,673−$108,673
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $67,453$67,453
VIII-12 Total revenueRelated to mission $6,866,840 · Unrelated business $0 · Excluded from tax $54,362$8,237,200
Part IX · Statement of functional expenses $9,098,203 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $278,627 · Fundraising $3,140$281,767
IX-7 Other salaries and wagesPrograms $5,599,647 · Management $88,106$5,687,753
IX-8 Pension plan contributionsPrograms $216,352 · Fundraising $18$216,370
IX-9 Other employee benefitsPrograms $1,058,253 · Fundraising $3$1,058,256
IX-10 Payroll taxesPrograms $445,871 · Management $15,165 · Fundraising $194$461,230
IX-11b Legal feesManagement $7,495$7,495
IX-11c Accounting feesManagement $43,750$43,750
IX-11f Investment management feesManagement $6,806$6,806
IX-11g Other fees for servicesPrograms $233,407$233,407
IX-12 Advertising and promotionManagement $839 · Fundraising $6,460$7,299
IX-13 Office expensesPrograms $113,167 · Management $13,057 · Fundraising $704$126,928
IX-14 Information technologyPrograms $105,802 · Management $103,076$208,878
IX-16 OccupancyPrograms $114,919 · Management $18,852$133,771
IX-17 TravelPrograms $74,373 · Fundraising $58$74,431
IX-19 Conferences, conventions and meetingsPrograms $18,204 · Management $1,368$19,572
IX-22 Depreciation, depletion and amortizationPrograms $114,822 · Management $24,767$139,589
IX-23 InsurancePrograms $24,981 · Management $20,680$45,661
IX-24 Other expenses (24a–d)Programs $243,684 · Management $11,395 · Fundraising $5,638$260,717
IX-24e All other expensesPrograms $84,010 · Management $283 · Fundraising $230$84,523
IX-25 Total functional expensesPrograms $8,447,492 · Management $634,266 · Fundraising $16,445$9,098,203
Part X · Balance sheet $7,815,378 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,594$1,545
X-2 Savings and temporary cash investmentsStart of year $2,125,274$1,682,795
X-3 Pledges and grants receivableStart of year $739,782$494,930
X-4 Accounts receivableStart of year $634,740$566,344
X-9 Prepaid expenses and deferred chargesStart of year $31,966$28,387
X-10c Land, buildings and equipment, netStart of year $3,226,125$3,176,727
X-11 Publicly traded securitiesStart of year $1,646,158$1,773,723
X-12 Other securitiesStart of year $105,000$0
X-15 Other assetsStart of year $88,372$90,927
X-16 Total assetsStart of year $8,599,011$7,815,378
X-17 Accounts payable and accrued expensesStart of year $561,298$589,456
X-25 Other liabilitiesStart of year $31,436$29,248
X-26 Total liabilitiesStart of year $592,734$618,704
X-27 Net assets without donor restrictionsStart of year $7,880,391$7,068,779
X-28 Net assets with donor restrictionsStart of year $125,886$127,895
X-32 Total net assets or fund balancesStart of year $8,006,277$7,196,674
X-33 Total liabilities and net assetsStart of year $8,599,011$7,815,378
Part XI · Reconciliation of net assets $7,196,674 net assets at year end
XI-1 Total revenue$8,237,200
XI-2 Total expenses$9,098,203
XI-3 Revenue less expenses−$861,003
XI-4 Net assets at start of year$8,006,277
XI-5 Net unrealized gains (losses) on investments$51,400
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,196,674

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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