Samba
Legal name: Special Agents Mutual Benefit Association
Nonprofit profile at a glance
- EIN
- 521074154
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Rockville, MD, USA
- Phone
- 1-800-638-6589
- Rating confidence
- Limited
Reported finances
- Revenue
- $259,545,577
- Expenses
- $282,675,966
- Assets
- $249,566,532
- Liabilities
- $57,439,850
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- PAMELA LYNCH (EXECUTIVE DIRECTOR)
- WALTER WILSON (EXECUTIVE DIRECTOR EMERITUS)
- WILLIAM O'HANLON (PRESIDENT/BOARD MEMBER)
- DAVID LOESCH (VICE PRESIDENT/BOARD MEMBER)
Highest reported compensation
- PAMELA CUMMINGS (ACTING EXEC DIR(THRU 9/30/24)): $890,008 total reported compensation
- PAMELA LYNCH (EXECUTIVE DIRECTOR): $484,220 total reported compensation
- WALTER WILSON (EXECUTIVE DIRECTOR EMERITUS): $352,386 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To sponsor and administer the samba benefit plan ("the plan") for its membership in accordance with erisa and fehba. The samba benefit plan includes health, life, disability, accident, dental, vision and related coverages.
What it reported doing in 2024
Sponsored health, group term life, disability, accident, dental and vision benefits for approximately 123,667 members.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 77
- Accountability: 91
- Sustainability: 30
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -8.9%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 65; 65th percentile among comparable filings
- Officer compensation ratio: 1.3%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -0.3% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $890K · 16 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $10M reported
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 15 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 9/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.