Pathways Behavioral Services INC FY2022 filing

Tax-deductible

Waterloo, IA501(c)(3)Since 1967Mental HealthEIN 51-0245708Revenue $7.9M in FY2022

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.
$241K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
$241K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 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
$484K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.9M
-5% vs prior year
Spent
$8.1M
To programs
93%
Net assets
$7.1M
By yearFY2021–FY2025
Revenue
$7.9M
FY2022▼ -5%
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
$8.1M
FY2022▲ +14%
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
$7.1M
FY2022▼ -3%
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 FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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% · $7.5M Management & general 7% · $582K 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

18 people listed on the 990; $241K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Business Manager
$91,632Pt VII · Sec A
Executive Director Eff. 8/21
$80,736Pt VII · Sec A
Former Executive Director Thru 8/21
$68,179Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · $7.5M · in their own filed words · FY2021
01

Outpatient Treatment

To provide group and individual substance abuse, gambling, and mental health counseling on an outpatient basis. Approximately 1,237 clients served per month.

$6.1Mprogram expense
02

Residential

To provide residential and individual substance abuse counseling on an inpatient basis. Approximately 61 clients served per month.

$732Kprogram expense
03

Integrated Health Home Services

Pathways' integrated health home services coordinates service for medicaid members seeking services, resources, and access to medical and mental HEALTH.APPROXIMATELY 440 clients served per month.

$672Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$7.9M
Ln 12
Fees for servicesLn 2g$5.7M
Gifts and grantsLn 1h$2.4M
Money outPt IX
$8.1M
Ln 25
Programscol B$7.5M
Managementcol C$582K
Fundraisingcol D$16K
Owns and owesPt X
$7.1M
net assets · Ln 32
Cash and savingsLn 1–2$800K
Total assetsLn 16$7.6M
LiabilitiesLn 26$484K
PeoplePt VI, VII
18
listed · VII A
PaidVII A3
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$2.3M
Fees for servicesLn 2g$5.7M
Gains on assetsLn 7−$229K
Total revenueLn 12$7.9M
Assets in detailPt X, end of year
CashLn 1$2K
SavingsLn 2$798K
Cash and savings togetherLn 1–2$800K
InvestmentsLn 11–13$3.1M
Land, buildings, equipmentLn 10c$2.4M
Other assetsLn 15$51K
Total assetsLn 16$7.6M
LiabilitiesLn 26$484K
Net assetsLn 32$7.1M
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 FY22End FY22
Cash and savingsLn 1–2$717K$800K
InvestmentsLn 11–13$3.5M$3.1M
Land, buildings, equipmentLn 10c$2.5M$2.4M
Total assetsLn 16$7.9M$7.6M
LiabilitiesLn 26$562K$484K
Net assetsLn 32$7.3M$7.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$277K$269K$9K
Other salaries and wagesLn 7$5.0M$4.9M$101K
Pension plan contributionsLn 8$185K$184K$216
Other employee benefitsLn 9$859K$820K$38K$355
Payroll taxesLn 10$397K$391K$6K$296
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$20K$20K
Investment management feesLn 11f$6K$6K
Other fees for servicesLn 11g$274K$274K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$171K$158K$13K$307
Information technologyLn 14$139K$88K$51K
OccupancyLn 16$116K$105K$10K$214
TravelLn 17$38K$37K$337$4
Conferences, conventions and meetingsLn 19$23K$22K$953
Depreciation, depletion and amortizationLn 22$197K$162K$35K
InsuranceLn 23$30K$20K$10K
Other expenses (24a–d)Ln 24$208K$203K$5K
All other expensesLn 24e$176K$158K$17K$1K
Total functional expensesLn 25$8.1M$7.5M$582K$16K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $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 FY2022 990 (6 parts)
Part I · Summary $7,898,663 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,408,307$2,357,513
I-9 Program service revenuePrior year $5,736,599$5,709,154
I-10 Investment incomePrior year $128,253−$222,150
I-11 Other revenuePrior year $81,384$54,146
I-12 Total revenuePrior year $8,354,543$7,898,663
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 $5,529,552$6,680,914
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,582,942$1,402,931
I-18 Total expensesPrior year $7,112,494$8,083,845
I-19 Revenue less expensesPrior year $1,242,049−$185,182
Part VI · Governance 15 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
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 $7,898,663 across 8 lines filed
Lines not itemized here account for $39,017 of total revenue; see the IRS return.
VIII-1a Federated campaigns$71,500
VIII-1e Government grants$2,276,000
VIII-1f All other contributions, gifts and grants$10,013
VIII-1h Total contributions, gifts and grants$2,357,513
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,709,154$5,709,154
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$229,009−$229,009
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $21,988$21,988
VIII-12 Total revenueRelated to mission $5,763,300 · Unrelated business $0 · Excluded from tax −$222,150$7,898,663
Part IX · Statement of functional expenses $8,083,845 across 19 lines filed
IX-5 Pay of current officers, directors and key staffManagement $268,541 · Fundraising $8,569$277,110
IX-7 Other salaries and wagesPrograms $4,862,754 · Management $100,956$4,963,710
IX-8 Pension plan contributionsPrograms $184,411 · Fundraising $216$184,627
IX-9 Other employee benefitsPrograms $819,808 · Management $38,342 · Fundraising $355$858,505
IX-10 Payroll taxesPrograms $391,138 · Management $5,528 · Fundraising $296$396,962
IX-11b Legal feesManagement $1,076$1,076
IX-11c Accounting feesManagement $19,800$19,800
IX-11f Investment management feesManagement $5,841$5,841
IX-11g Other fees for servicesPrograms $274,454$274,454
IX-12 Advertising and promotionFundraising $4,613$4,613
IX-13 Office expensesPrograms $157,978 · Management $12,879 · Fundraising $307$171,164
IX-14 Information technologyPrograms $87,767 · Management $50,744$138,511
IX-16 OccupancyPrograms $105,205 · Management $10,149 · Fundraising $214$115,568
IX-17 TravelPrograms $37,291 · Management $337 · Fundraising $4$37,632
IX-19 Conferences, conventions and meetingsPrograms $22,001 · Management $953$22,954
IX-22 Depreciation, depletion and amortizationPrograms $162,268 · Management $35,000$197,268
IX-23 InsurancePrograms $19,881 · Management $10,011$29,892
IX-24 Other expenses (24a–d)Programs $203,075 · Management $4,632$207,707
IX-24e All other expensesPrograms $157,936 · Management $17,038 · Fundraising $1,477$176,451
IX-25 Total functional expensesPrograms $7,485,967 · Management $581,827 · Fundraising $16,051$8,083,845
Part X · Balance sheet $7,576,955 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,074$1,913
X-2 Savings and temporary cash investmentsStart of year $715,279$798,490
X-3 Pledges and grants receivableStart of year $530,298$491,230
X-4 Accounts receivableStart of year $591,925$640,974
X-9 Prepaid expenses and deferred chargesStart of year $9,657$11,871
X-10c Land, buildings and equipment, netStart of year $2,508,358$2,438,916
X-11 Publicly traded securitiesStart of year $3,361,255$3,037,391
X-12 Other securitiesStart of year $105,000$105,000
X-15 Other assetsStart of year $55,477$51,170
X-16 Total assetsStart of year $7,879,323$7,576,955
X-17 Accounts payable and accrued expensesStart of year $561,759$484,296
X-26 Total liabilitiesStart of year $561,759$484,296
X-27 Net assets without donor restrictionsStart of year $7,216,434$6,986,529
X-28 Net assets with donor restrictionsStart of year $101,130$106,130
X-32 Total net assets or fund balancesStart of year $7,317,564$7,092,659
X-33 Total liabilities and net assetsStart of year $7,879,323$7,576,955
Part XI · Reconciliation of net assets $7,092,659 net assets at year end
XI-1 Total revenue$7,898,663
XI-2 Total expenses$8,083,845
XI-3 Revenue less expenses−$185,182
XI-4 Net assets at start of year$7,317,564
XI-5 Net unrealized gains (losses) on investments−$39,723
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,092,659

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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