Samuel Omogo Foundation

Nonprofit profile at a glance

EIN
454872020
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-EZ 2016, Form 990-N 2013
Location
Wyoming, MI, USA
Phone
6169148924
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
International Relief

Reported finances

Revenue
$614,761
Expenses
$303,519
Assets
$2,054,479
Liabilities
$286,798

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Margaret Wilson (President)
  • Karie James (Vice President)
  • Fr Peter Omogo (CEO)

People named in this filing

  • Robert Rosenberg (Board Member)
  • Christine Rosenberg (Board Member)
  • Margaret Wilson (President)

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

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

Overview

Mission

To serve those in need of basic living necessities in the Southeastern region of Nigeria.

What it reported doing in 2024

In 2024, 34 wells were built in the rural area of Ebonyi Nigeria. Access to clean water has improved academic performance in children and reduced water borne diseases. The organization also provides funds for the purchase of rice and maintenance of existing wells. In 2024, we continued construction on a school building and dormitories for students.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - Revenue comfortably covers expenses and revenue has grown recently. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 55
  • Accountability: 59
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.7%; rating input score 41
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $29.92 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 18th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 50.6%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 6.77; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 40.7% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 40.7% of revenue deployed · 82.4% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $250K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.