Samh Corporation

Nonprofit profile at a glance

EIN
222486350
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Roxbury, MA, USA
Phone
6174427855
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Housing Development, Construction, Management

Reported finances

Revenue
$562,463
Expenses
$582,102
Assets
$941,607
Liabilities
$632,315

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

Leadership & pay

12 people listed

Executive titles in this filing

  • WILLIE BODRICK II (PRESIDENT)

Highest reported compensation

  • WILLIAM RUFFIN (DIRECTOR): $19,925 total reported compensation
  • CLARA T BELL (CLERK): $8,100 total reported compensation

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

Overview

Mission

To provide affordable low-income housing for low-income families in roxbury, Massachusetts

What it reported doing in 2025

15 low income houisng provided to 15 low income families, 2 moderate income units, and two commercial units leased to twelfth baptist church for 0 rent for community outreach and community clothing rack. Samh also rents one low income commercial unit to minority owned salon.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 94
  • Accountability: 60
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.4%; rating input score 95
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 17th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -3.5%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 95.4% of revenue deployed · 92.1% of spending went to programs
  • Governance: 8 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $536K in reported program spending
  • Leadership: top reported pay $20K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.