Sam Center Foundation

Nonprofit profile at a glance

EIN
331610382
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025
Location
Las Cruces, NM, USA
Phone
5758358470
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Physical Fitness and Community Recreational Facilities

Reported finances

Revenue
$7,432
Expenses
$26,381
Assets
$73,295

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • MICHAEL BURSUM (PRESIDENT AN)

People named in this filing

  • MICHAEL BURSUM (PRESIDENT AN)
  • KATHERINE BURSUM (SECRETARY)
  • RICO GONZALES (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The sam center foundation 501(c)(3) qualifying nonprofit public charity is dedicated to fostering personal growth, academic excellence, and civic responsibility in every young person we serve. To fulfill this mission, the sam center foundation will establish, equip, and manage a dynamic team sports youth center and outdoor community recreation center. The sam center foundation is focused on increasing youth participation in team sports and developing an engaging community environment where families can recreate and flourish.

What it reported doing in 2025

Establish sports youth center

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up. A relatively small share of total spending goes to programs and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 100
  • Sustainability: 30
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 22.5%; rating input score 23

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -255%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 2.78; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -176.6% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -22.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 22.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.