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Path Foundation

Atlanta, GA · EIN 58-1949696 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for the fiscal year ending March 31, 2026 (tax year 2025) · View the filing · Correct or respond

Path Foundation reported $18.5 million in revenue and $18.3 million in expenses for the fiscal year ending March 31, 2026. Of every $100 it spent, $95.34 went to program services, $3.36 to management and general costs and $1.30 to fundraising. Its largest source of revenue was contributions and grants: 84.1% of the total. The highest compensation it reported for one person was $533,639 (EXECUTIVE DIRECTOR). 3 people received more than $100,000 in reportable compensation. Revenue rose 5% between FY2020 and FY2026. Source: Form 990, FY2026.

Where $100 of spending went

The fiscal year ending March 31, 2026 · Form 990, Part IX, line 25 · total expenses $18M

For context, the median across 237 covered recreation & sports charities: $88.05 programs, $10.89 management, $1.06 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending March 31, 2026 · Form 990, Part VIII · total revenue $18M

The 990 scorecard · same measures for every charity, no grades

FY2026 filing. Median across 237 covered charities in this category, from their latest filings.
MeasureFY2026Median
Program services
Part IX 25(B) ÷ 25(A)
95.3%84.4%
Management & general
Part IX 25(C) ÷ 25(A)
3.4%10.4%
Fundraising
Part IX 25(D) ÷ 25(A)
1.3%1.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.02$0.05
Contributions & grants share of revenue
Part VIII 1h ÷ 12
84.1%25.2%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%0.0%
Program service revenue share
Part VIII 2g ÷ 12
14.3%61.0%
Highest reported compensation
Part VII-A, columns D–F
$533,639$365,322
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
2.92%2.14%
People paid over $100,000
Part VII, line 2
36
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
12.014.9
Independent voting board members
Part VI 1a–1b
17 of 17100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

FY2026 · Form 990, Part III · the three largest programs by expense
$17M expenses · 100.0% of program spending · revenue $2.6M

Path has development trail master plans for the city of atlanta and many adjacent jurisdictions which guide development of greenway trails in the metro area. Path has entered into publicprivate partnerships with cities and counties throughout metro atlanta and the state of georgia to advance trail planning, design, and construction. During the past thirty-five years, path has developed 350 miles of greenway trails in metro atlanta and the state of georgia

Highest reported compensation

FY2026 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
EXECUTIVE DIRECTOR
Officer, 40.00 hrs/week
$463,504$0$70,135$533,639
CONSTRUCTION MANAGER
Key employee, 40.00 hrs/week
$331,336$0$39,468$370,804
HCE
Highest compensated employee, 40.00 hrs/week
$180,183$0$13,668$193,851

3 people received more than $100,000 in reportable compensation from Path Foundation (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.1M (Part IX, line 5).

7 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$10M$20M$30M$40MFY2020FY2021FY2022FY2023FY2024FY2025FY2026$18M$18M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2026 ⓘ$18M$18M95.3%$18M$533,639
FY2025 ⓘ$16M$13M93.5%$18M$489,376
FY2024 ⓘ$22M$14M95.5%$15M$377,903
FY2023 ⓘ$9.3M$9.1M93.3%$7.1M$369,088
FY2022 ⓘ$9.5M$11M93.8%$6.9M$482,087
FY2021 ⓘ$6.4M$10M93.5%$8.0M$536,636
FY2020 ⓘ$18M$8.6M90.5%$20M$676,000

Governance answers, as filed

FY2026 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b17 · 17 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 56

Largest outside contractors

FY2026 · Form 990, Part VII, Section B · businesses only
SPATTON TEAM LLC
Project management services for design,
$215,275
GREENWAY PLANNING
Project management services for design,
$206,740
COXE CURRY & ASSOCIATES
Fundraising and marketing strategy
$139,907
LAND FORM LANDSCAPE PLANNING
Landscape planning involving sculpting,
$115,631
GREEN EARTH PROJECTS
Reforestation, afforestation, and clean
$104,825

Individuals listed as contractors are left out. 6 contractors were paid more than $100,000 in all.

Private foundation grants it received

12 private foundations reported grants to Path Foundation totaling $3.7M on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Path Foundation's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Path Foundation, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All recreation & sports charities · Largest charities in Georgia

Questions people ask

How much of Path Foundation's spending goes to programs?

In the fiscal year ending March 31, 2026, Path Foundation reported that 95.3% of its $18.3 million in expenses went to program services, 3.4% to management and general and 1.3% to fundraising (Form 990, Part IX).

How much does Path Foundation pay its top executive?

The largest total compensation Path Foundation reported for one person in the fiscal year ending March 31, 2026 was $533,639, for the role of EXECUTIVE DIRECTOR (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Path Foundation get its money?

Of $18.5 million in revenue in the fiscal year ending March 31, 2026, 84.1% came from contributions and grants and 14.3% from program service revenue (Form 990, Part VIII).

Is Path Foundation a registered charity?

The IRS lists EIN 58-1949696 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • FY2026: Form 990 for the fiscal year ending March 31, 2026, object 202602249349301510 · read the filing
  • FY2025: Form 990 for the fiscal year ending March 31, 2025, object 202522279349300717 · read the filing
  • FY2024: Form 990 for the fiscal year ending March 31, 2024, object 202442289349301829 · read the filing
  • FY2023: Form 990 for the fiscal year ending March 31, 2023, object 202312239349300011 · read the filing
  • FY2022: Form 990 for the fiscal year ending March 31, 2022, object 202222249349300812 · read the filing
  • FY2021: Form 990 for the fiscal year ending March 31, 2021, object 202102239349302125 · read the filing
  • FY2020: Form 990 for the fiscal year ending March 31, 2020, object 202032109349300413 · read the filing

All filings for EIN 58-1949696: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.