Samoa Pacific Development Corporation
Nonprofit profile at a glance
- EIN
- 200237410
- IRS 990 coverage
- 2022–2025
- Forms available
- Form 990 2025, Form 990-EZ 2021, Form 990-N 2020
- Location
- Portland, OR, USA
- Phone
- 5037201989
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Personal Social Services
Reported finances
- Revenue
- $2,379,063
- Expenses
- $2,288,008
- Assets
- $2,024,178
- Liabilities
- $546,585
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Dr Roseann Mikaele Foster (Vice President)
Highest reported compensation
- Jacinta Galeai (Executive Dir.): $100,152 total reported compensation
- Makerusa Porotesano (Director): $34,449 total reported compensation
- Siniva Bennett (Chairman): $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 serve the Samoan community through educational and economic resources and cultural empowerment.
What it reported doing in 2025
Programs include (1) education programs aimed to improve academic performance, cultural identity, and wellness among Pacific Islander youth and community, (2) coalition building to serve the Pacific Islander community in health, community building, and leadership, and (3) transformation of systems of oppression by increasing the number of Pacific Islanders who are healthy with better access to resources and promoting economically stable communities, leading to improved health outcomes.
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 96% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - 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 the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 76
- Accountability: 40
- Sustainability: 37
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.7%; rating input score 83
- Program expense ratio: 86%; rating input score 86
- Fundraising efficiency: $37.11 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 54.3%; rating input score 54; 21st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 12.5%; rating input score 12; 8th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.8%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.27; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 28.1% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 34.8% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 45.4% per year; rating input score 100; 97th percentile among comparable filings
Details
- Where the money goes: 82.7% of revenue deployed · 86% of spending went to programs
- Governance: 1 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $2M in reported program spending
- Leadership: top reported pay $100K · 9 people listed
- Consistency: 34 of 36 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 3 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 12/100.
- Review — Transparency & Controls: Grant itemization coverage scored 54/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 39/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 29/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.