Samaritan Counseling Center

Nonprofit profile at a glance

EIN
953160005
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Upland, CA, USA
Phone
9099850513
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Family Counseling

Reported finances

Revenue
$1,754,007
Expenses
$1,451,190
Assets
$2,812,901
Liabilities
$372,117

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • VINCE GOYMERAC (PRESIDENT)

Highest reported compensation

  • DOUGLAS MCKOWN (EXECUTIVE DI): $272,639 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing professional faith-based counseling and educational services that facilitate healing, hope and forgiveness.

What it reported doing in 2024

Provided faith-based marriage and family counseling services. A community education program for parenting and other family related issues is provided. A behavior and management services program (beams) provides coaching in behavior modification for parents and developmentally challenged children.

Operating model

Revenue model
Donor-supported. 61% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 79
  • Accountability: 79
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.6%; rating input score 75
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: $20.78 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.3%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 7.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 17.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 74.6% of revenue deployed · 89.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $273K · 9 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $289K reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.