Samaritan Center Inc
Nonprofit profile at a glance
- EIN
- 383580104
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Detroit, MI, USA
- Phone
- 3135794400
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $7,319,976
- Expenses
- $5,416,415
- Assets
- $13,908,576
- Liabilities
- $5,000,787
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- EVA GARZA-DEWAELSCHE (PRESIDENT)
Highest reported compensation
- EVA GARZA-DEWAELSCHE (PRESIDENT): $310,177 total reported compensation
- DAVID CUNNINGHAM (TREASURER): $238,932 total reported compensation
- MANUELA ZARATE (SECRETARY): $204,160 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Dedicated to working with other community organizations and institutions toward creating a community environment that supports the positive growth and development of all of its members.
What it reported doing in 2024
The organization leases to and maintains building space primarily for area not-for-profit organizations. The organization's tenants are a unique blend of selected organizations that are committed to the continuing redevelopment of detroit's east side. Services provided by the organization's tenants serve a broad spectrum of needs for all age ranges. Service areas include education, job training and placement, health and dental services, children, youth and family development services, elder care, and community development activities. The organization, in active partnership with the local neighborhoods, is committed to an ongoing needs assessment process to ensure that services are relevant and responsive to community members. The organization is dedicated to working with other community organizations and institutions toward creating a community environment.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 65
- Accountability: 23
- Sustainability: 71
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 61.4%; rating input score 61
- Program expense ratio: 83%; rating input score 83
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 26%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 2.57; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0.36; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings
Growth
- Program expense growth: 0.2% per year; rating input score 100; 14th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 11th percentile among comparable filings
- Asset growth: -4.7% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 61.4% of revenue deployed · 83% of spending went to programs
- Governance: 0 of 3 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4.5M in reported program spending
- Leadership: top reported pay $310K · 3 people listed · 0 of 6 pay-setting controls reported
- Consistency: 25 of 25 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Related organizations: 4 filed related-organization links
- 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 — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.