Pathways for Little Feet
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Our mission is to reduce financial barriers to adoption and foster care through financial assistance and ongoing family support. Pathways provides interest free loans with tailored payment plans so families can move forward with their adoption process. Pathways also assists with ongoing support resources such as counseling referrals and assistance with the cost of counseling and adoption or foster-related conferences and retreats.
- Income
- $889,506
- Spending
- $807,030
- Spent on programs
- 60%
- Reserves
- 15.2 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 10
- Volunteers
- 90
- Highest pay
- $115,886, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 79% of charities in its peer group (human services, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 15.2 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 9% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
8 of 1560% of spending went to programs and raising each dollar of donations cost 14 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 82 out of 100. Higher than 65% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $229,399 spent. Pathways offers adoption assistance to reduce adoption expenses. Since 2008 Pathways has granted $4.2 million in loans facilitating over 750 childrens adoptions. The Perpetual Family Fund Loan Program provides interest-free loans to adoptive families. Repaid loans are earmarked for new adoption loans. In 2024 Pathways issued 42 new loans totaling $425,750. As families repay the loans program expenses exclude the initial loan amounts considered assets. Besides loans Pathways offers adoption grants to aid families unable to meet adoption costs. In 2024 $75,281 in grants supported 22 families. Although interest-free accounting rules necessitate recording imputed interest revenue based on prevailing market rates affecting the total loan value discount. In 2024 imputed interest amounted to $27,809.
- $256,018 spent. Pathways provides family support resources and financial support for families adult adoptees and birth parents who have a need for trauma-informed and adoption-competent counseling and therapy. In 2024 58 families received post-adoption or foster care support counseling and therapy grants totaling $104,965. Additionally 27 families were assisted with a total of $7,718 toward the cost of conferences and retreats specific to foster and or adoption issues. Note that in prior years the foster care program was viewed as a separate program but in 2024 it was included under the overall program "umbrella" of Family Support which provides resources to both adoptive and foster families. This is simply a reporting change; no significant changes were made in how this program was conducted.
- Farms for Little Feet launched in 2017 in partnership with Lifesong for Orphans Lifesong and provides training and care to children who are aging out of traditional orphan care programs. We support those preparing for adulthood through a berry farm in Ukraine by supplying the land a refrigerated truck and humanitarian relief during crisis through a nearly $400K investment. Although no new expenses were incurred for this program in 2024 the land and equipment investments are still in place and the farm is continuing its operations which provide ongoing orphan support.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.