Ugm of Salem Support Corporation

Nonprofit profile at a glance

EIN
843808001
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Salem, OR, USA
Phone
8778295500
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$649,625
Expenses
$1,853,928
Assets
$18,609,175
Liabilities
$11,970,272

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CRAIG SMITH STARTED 5125 (EXECUTIVE DIRECTOR)
  • DAN CLEM RETIRED 43025 (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAN CLEM RETIRED 43025 (EXECUTIVE DIRECTOR): $112,473 total reported compensation

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

Overview

Mission

The corporation is organized and will be operated at all times exclusively for the benefit of, to perform the functions of, and/or to carry out the purpose of union gospel mission of salem, Oregon, an Oregon nonprofit corporation that is an organization described in sections 501(c)(3) and 509(a)(1) of the code.

What it reported doing in 2024

The ugm of salem support corporation (ugm-s) was founded in late 2019 to act as the holding/ownership entity for the purposes of receiving and distributing financing for constructing the new men's mission, a 300-bed facility and site of the administrative functions of the organization, completed in june 2021. The mission's principal programs are the men's ministries, the mission store and donation/recycling program, women's ministries, restoration ministries for re-entry from incarceration, and grear street transitional housing program.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 69% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 49
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 10th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -185.4%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 10.04; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.64; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 65.7% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: -53.2% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 23rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
  • Governance: 2 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $112K · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • Moderate — Accountability: Independent voting board scored 40/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.