﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-30T14:06:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873967707</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BPW Accounting</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>204 W Lanford St</AddressLine1Txt>
        <CityNm>Spartanburg</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29302</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>201609555</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PATHWAYS PASTORAL COUNSELING INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PATH</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>204 W LANFORD ST</AddressLine1Txt>
        <CityNm>SPARTANBURG</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>293024358</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRAD A MILLER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8645822919</PhoneNum>
      <SignatureDt>2024-04-17</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>BRAD</PersonFirstNm>
        <PersonLastNm>MILLER</PersonLastNm>
      </PersonFullName>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Brad Miller</PreparerPersonNm>
      <PTIN>P01489792</PTIN>
      <PhoneNum>8645822919</PhoneNum>
      <PreparationDt>2024-04-30</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <OOBSecurityVerificationCd>00</OOBSecurityVerificationCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102964</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>82464</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1500</InvestmentIncomeAmt>
      <TotalRevenueAmt>102964</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>95771</SalariesOtherCompEmplBnftAmt>
      <OccupancyRentUtltsAndMaintAmt>6382</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>19783</OtherExpensesTotalAmt>
      <TotalExpensesAmt>121936</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18972</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>126984</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>108012</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>128514</BOYAmt>
        <EOYAmt>111626</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>128514</BOYAmt>
        <EOYAmt>111626</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1530</BOYAmt>
        <EOYAmt>3614</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>126984</BOYAmt>
        <EOYAmt>108012</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>MARRIAGE AND FAMILY COUNSELING</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MARRIAGE COUNSELING PROVIDED TO ALL THOSE IN NEEDREGARDLESS OF INCOME</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="STMA01">RUPERT E KUHNE III</PersonNm>
        <TitleTxt>MINISTER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>56783</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="STMA01">JULIE GARRITSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="STMA01">BRAD A MILLER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>BRAD A MILLER</PersonNm>
        <USAddress>
          <AddressLine1Txt>204 W LANFORD ST</AddressLine1Txt>
          <CityNm>SPARTANBURG</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29302</ZIPCd>
        </USAddress>
        <PhoneNum>8645822919</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>30990</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43124</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20025</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19000</CurrentTaxYearAmt>
        <TotalAmt>143159</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>30990</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43124</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20025</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>19000</CurrentTaxYearAmt>
        <TotalAmt>143159</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>6056</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>137103</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>35</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>35</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>1500</CurrentTaxYearAmt>
        <TotalAmt>1500</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>144694</TotalSupportAmt>
      <PublicSupportCY170Pct>0.94750</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.94630</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="990C">
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>false</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTCREATIVE ARTS 7,366LICENSE FEE 50CC FEES 1,038MEALS AND ENTERTAINMENT 79DUES SUBSCRIPTIONS 369WEBSITE 185ACCOUNTANT FEE 1,400EDUCATION 100INSURANCE 9,196</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL WITHHOLDING 1,530 1,690ACCOUNTS PAYABLE 0 1,924</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="STMA01">
      <CompensationExplanationGrp>
        <PersonNm>RUPERT E KUHNE III</PersonNm>
        <ShortExplanationTxt>ONLY FULL TIME STAFF PERSON WHO PROVIDES COUNSELING SERVICES</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>JULIE GARRITSON</PersonNm>
        <ShortExplanationTxt>VOLUNTARY</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>BRAD A MILLER</PersonNm>
        <ShortExplanationTxt>VOLUNTARY</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>