Guma' Mami INC FY2022 filing

Tax-deductible

Hagatna, GU501(c)(3)Since 1981HousingEIN 98-0055958Revenue $1.4M in FY2022

On file with the IRSgumamami.netPo Box Fn, 96932-7664 · Hagatna, GUTax-exempt since Jan 2001Publicly supported charity — 170(b)(1)(A)(vi)

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Guma Mami, Inc. mission is to facilitate the full inclusion and integration of adults with intellectual and other disabilities into their communities through individual and family supports.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
$74K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $34K a year · 2% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $190K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$643K
65% of total assets
Fine: liabilities are 65% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
0
of 9 voting members
Concern: none of 9 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-0.6% vs prior year
Spent
$1.4M
To programs
97%
Net assets
$346K
By yearFY2020–FY2025
Revenue
$1.4M
FY2022▼ -0.6%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.4M
FY2023$1.5M
FY2024$1.7M
FY2025$1.8M
Expenses
$1.4M
FY2022▲ +0.5%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2025$1.8M
Net assets
$346K
FY2022▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$317K
FY2021$339K
FY2022$346K
FY2023$397K
FY2024$513K
FY2025$513K

From the FY2022 Form 990 (year ending September 2022) · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2001.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $1.4M Management & general 3% · $48K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$74,345Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Samuel Ilesugam’s $76K as Executive Director is at the 15th percentile of top reported officer pay among 2036 $1–10M housing nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Samuel Ilesugam$75,984$75,984$75,984$74,345$71,849$74,495

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Helps adults with disabilities fully join their communities through personalized support.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2021
01

Hinanao-Ta and the Mary Clare Home (MCH) are transitional housing programs that support ten individuals in their mental health recovery process. Individuals that are supported in an effort to realize full transition into the community of their choosing.

$1.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$190K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$48K
Investment incomeLn 3$26
Money outPt IX
$1.4M
Ln 25
Programscol B$1.4M
Managementcol C$48K
Owns and owesPt X
$346K
net assets · Ln 32
Cash and savingsLn 1–2$307K
Total assetsLn 16$989K
LiabilitiesLn 26$643K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.4M
Fees for servicesLn 2g$48K
Investment incomeLn 3$26
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$307K
Cash and savings togetherLn 1–2$307K
Land, buildings, equipmentLn 10c$243K
Other assetsLn 15$438K
Total assetsLn 16$989K
LiabilitiesLn 26$643K
Net assetsLn 32$346K
OperationsPt I, VI
EmployeesI 542
VolunteersI 620
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$161K$307K
Land, buildings, equipmentLn 10c$266K$243K
Total assetsLn 16$847K$989K
LiabilitiesLn 26$508K$643K
Net assetsLn 32$339K$346K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$74K$74K$0$0
Pay of disqualified personsLn 6$925K$925K$0$0
Pension plan contributionsLn 8$1K$1K$0$0
Other employee benefitsLn 9$16K$16K$0$0
Payroll taxesLn 10$83K$83K$0$0
Legal feesLn 11b$1K$1K$0$0
Advertising and promotionLn 12$168$168$0$0
Office expensesLn 13$473$229$244$0
OccupancyLn 16$32K$31K$1K$0
Depreciation, depletion and amortizationLn 22$29K$0$29K$0
InsuranceLn 23$11K$4K$7K$0
Other expenses (24a–d)Ln 24$163K$162K$1K$0
All other expensesLn 24e$105K$96K$10K$0
Total functional expensesLn 25$1.4M$1.4M$48K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.8M$1.8M−$223$513K 990 PDF
FY2024 $1.7M$1.6M$116K$513K 990 PDF
FY2023 $1.5M$1.5M$51K$397K 990 PDF
FY2022 Viewing $1.4M$1.4M$6K$346K 990 PDF
FY2021 $1.5M$1.4M$23K$339K 990 PDF
FY2020 $1.4M$1.4M$8K$317K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $1,449,297 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,410,035$1,401,271
I-9 Program service revenuePrior year $48,000$48,000
I-10 Investment income$26
I-11 Other revenue$0
I-12 Total revenuePrior year $1,458,035$1,449,297
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,086,553$1,100,360
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $348,907$342,468
I-18 Total expensesPrior year $1,435,460$1,442,828
I-19 Revenue less expensesPrior year $22,575$6,469
Part VI · Governance 0 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,449,297 across 6 lines filed
VIII-1e Government grants$1,399,131
VIII-1f All other contributions, gifts and grants$2,140
VIII-1h Total contributions, gifts and grants$1,401,271
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$48,000
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$26
VIII-12 Total revenueRelated to mission $48,026 · Unrelated business $0 · Excluded from tax $0$1,449,297
Part IX · Statement of functional expenses $1,442,828 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $74,345 · Management $0 · Fundraising $0$74,345
IX-6 Pay of disqualified personsPrograms $925,253 · Management $0 · Fundraising $0$925,253
IX-8 Pension plan contributionsPrograms $1,363 · Management $0 · Fundraising $0$1,363
IX-9 Other employee benefitsPrograms $16,097 · Management $0 · Fundraising $0$16,097
IX-10 Payroll taxesPrograms $83,302 · Management $0 · Fundraising $0$83,302
IX-11b Legal feesPrograms $1,200 · Management $0 · Fundraising $0$1,200
IX-12 Advertising and promotionPrograms $168 · Management $0 · Fundraising $0$168
IX-13 Office expensesPrograms $229 · Management $244 · Fundraising $0$473
IX-16 OccupancyPrograms $30,825 · Management $1,398 · Fundraising $0$32,223
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $29,203 · Fundraising $0$29,203
IX-23 InsurancePrograms $4,328 · Management $6,638 · Fundraising $0$10,966
IX-24 Other expenses (24a–d)Programs $161,859 · Management $1,141 · Fundraising $0$163,000
IX-24e All other expensesPrograms $95,729 · Management $9,506 · Fundraising $0$105,235
IX-25 Total functional expensesPrograms $1,394,698 · Management $48,130 · Fundraising $0$1,442,828
Part X · Balance sheet $988,558 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $161,165$307,178
X-4 Accounts receivableStart of year $600$600
X-10c Land, buildings and equipment, netStart of year $265,643$242,521
X-15 Other assetsStart of year $419,619$438,259
X-16 Total assetsStart of year $847,027$988,558
X-17 Accounts payable and accrued expensesStart of year $418,813$424,946
X-25 Other liabilitiesStart of year $88,737$217,666
X-26 Total liabilitiesStart of year $507,550$642,612
X-27 Net assets without donor restrictionsStart of year $23,404$7,298
X-28 Net assets with donor restrictionsStart of year $316,073$338,648
X-32 Total net assets or fund balancesStart of year $339,477$345,946
X-33 Total liabilities and net assetsStart of year $847,027$988,558
Part XI · Reconciliation of net assets $345,946 net assets at year end
XI-1 Total revenue$1,449,297
XI-2 Total expenses$1,442,828
XI-3 Revenue less expenses$6,469
XI-4 Net assets at start of year$339,477
XI-10 Net assets at end of year$345,946

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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