Show Mercy Ministries Incorporated
Nonprofit profile at a glance
- EIN
- 201306704
- IRS 990 coverage
- 2019–2025
- Forms available
- Form 990 2025
- Location
- Hermanville, MS, USA
- Phone
- 6017470388
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $4,968,489
- Expenses
- $3,901,397
- Assets
- $2,502,810
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Michael Salley (Executive Director)
Highest reported compensation
- Michael Salley (Executive Director): $117,379 total reported compensation
- Lori Salley (Director of Operations/Treasurer): $106,708 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to inspire people to live on purpose while reaching out with love. We provide for both physical needs and spiritual encouragement. Projects include clean water wells, child care and development, education, medical care, malnourished children, missions teams and community development in Uganda, the United States and around the world
What it reported doing in 2025
Providing relief to the poor in Uganda including programs focused on vulnerable children and child sponsorship, providing clean water sources to rural communities, educational scholarships, medical care, maternity services, agriculture assistance and training, elderly support and prison ministry. We also provide opportunity for mission trips where people and groups can travel to volunteer and serve those in Uganda who we are assisting. In Fiscal Year 2025, Show Mercy International provided clean water access to over 217,000 people through 362 new water wells, provided education and care for over 1,000 children through the sponsorship program, and hosted 150 mission team members. We provided medical care for over 7900 patients and maternity care for approximately 900 pregnant mothers through our Medical Clinic and Maternity Center.
Operating model
- Revenue model
- Donor-supported. 99% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 59
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.6%; rating input score 70
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: $30.29 raised per $1 spent on fundraising; rating input score 69; 69th 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: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- 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: 21.5%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: 29% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 31.9% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 31.4% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 69.6% of revenue deployed · 88.2% of spending went to programs
- Governance: 4 of 5 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $3.4M in reported program spending
- Leadership: top reported pay $117K · 6 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 7 filing years from 2019 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Sustainability: Officer compensation ratio scored 52/100.