Charity Search / PATH TO SHINE
Youth Development (O50) IRS Verified DX Registered 990 on File

PATH TO SHINE

EIN: 87-4720518 · SMYRNA, GA 30080-6328 · United States · FY 2023 Data
3 out of 5 58 / 100 Based on 2+ years of filings
Financial strength (30%) 51/100
Reliability (20%) 66/100
Effectiveness (25%) 70/100
Impact (25%) 50/100
Financial data: FY 2023 · Scored 9/13/2026
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PATH TO SHINE logo
47
CharityAI™ Score
out of 100
Mission Statement

Path to Shine is a nonprofit mentoring and tutoring program dedicated to supporting elementary school children in under-resourced communities across Georgia. By providing free, consistent, and caring after-school mentoring, Path to Shine helps students improve academically, build confidence, and develop life skills. With a focus on long-term relationships and community partnerships, the program empowers children to reach their full potential.

Financial Overview — FY 2023
$114K
Total Revenue
$139K
Total Expenses
$180K
Net Assets
N/A
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 56.4%
Fundraising Efficiency 333.8%
Operating Reserve 15.57x
Liability-to-Asset 2.0%
Revenue Diversification 110.5%
Compared with Peers
FY 2023
Compared with 5,287 similar organizations (United States, Youth Development, $100K–$1M in expenses), FY 2023.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
56.4% 86.4%
P10P90
Bottom quarter
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
333.8% 17.7%
P10P90
Bottom quarter
Operating reserve
Months of expenses covered by net assets · higher is better
15.6 mo 6.6 mo
P10P90
Above median
Liabilities to assets
Total liabilities / total assets · lower is better
2.0% 1.2%
P10P90
Below median
Revenue concentration
Share of revenue from the largest source · lower is better
110.5% 94.8%
P10P90
Bottom quarter
Revenue growth
Year over year revenue growth
-47.2% 9.8%
P10P90
Expense growth
Year over year expense growth
1241.0% 14.7%
P10P90
Surplus margin
Surplus as a share of revenue
-21.9% 2.2%
P10P90
CharityAI™ Evaluation — 2025
47 / 100
20
Financial
66
Reliability
60
Effectiveness
50
Impact
Financial Strength (30%) 20
Reliability & Transparency (20%) 66
Program Effectiveness (25%) 60
Impact & Outcomes (25%) 50

90 served annually $813 per beneficiary 2 programs 1 staff

IRS Verified Form 990 on File 85% Data Complete
Impact
2 programs
Outcome / Program People Served Cost / Service # Completed Duration
85 students- weekly mentoring, focus on reading and homework assistance 85 $625.81 Lifetime
Supported 5 Path to Shine graduates with college scholarships 5 $1,000.00 Lifetime
Geographic Reach
Local 100%
Financial History
Year Revenue Expenses Net Assets Program % Staff
2023 $114K $139K $180K 56.4%
2022 $216K $10K $205K 38.0% 1
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Organization Details
EIN
87-4720518
State
GA
City
SMYRNA
ZIP
30080-6328
Classification
O50
Category
Youth Development
Rating
3★
Coverage
A
Last Updated
Aug 2026
IRS Ruling Year
2022
Foundation Code
15
Form 990
On File
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