Guma' Mami INC FY2023 filing

Tax-deductible

Hagatna, GU501(c)(3)Since 1981HousingEIN 98-0055958

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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.
100¢ of each $1 spent went to programs.
$76K 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

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $41K a year · 3% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$76K
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
2 mo
of spending, in cash
Fine: 1.8 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
$632K
61% of total assets
Fine: liabilities are 61% 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
$1.5M
+4% vs prior year
Spent
$1.5M
To programs
100%
Net assets
$397K
By yearFY2020–FY2024
Revenue
$1.5M
FY2023▲ +4%
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.4M
FY2023$1.5M
FY2024$1.7M
FY2024$1.8M
Expenses
$1.5M
FY2023▲ +0.6%
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2024$1.8M
Net assets
$397K
FY2023▲ +15%
Net assets by fiscal year
FY2020$317K
FY2021$339K
FY2022$346K
FY2023$397K
FY2024$513K
FY2024$513K

From the FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2001.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.5M Management & general 0% · $823

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; $76K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Director
$75,984Pt 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
$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 · 2 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Samuel Ilesugam$75,984$75,984$75,984$74,345——
Samuel Ilesugam————$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.

Provided by the organization

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1 program service account for $1.5M of program spending, described in the organization's own filed words · FY2022.
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.

$1.5Mprogram expense

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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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$48K
Investment incomeLn 3$48
Money outPt IX
$1.5M
Ln 25
Programscol B$1.5M
Managementcol C$823
Owns and owesPt X
$397K
net assets · Ln 32
Cash and savingsLn 1–2$215K
Total assetsLn 16$1.0M
LiabilitiesLn 26$632K
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$1.5M
Government grantsLn 1e$1.5M
Fees for servicesLn 2g$48K
Investment incomeLn 3$48
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$215K
Cash and savings togetherLn 1–2$215K
Land, buildings, equipmentLn 10c$224K
Other assetsLn 15$589K
Total assetsLn 16$1.0M
LiabilitiesLn 26$632K
Net assetsLn 32$397K
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 FY23End FY23
Cash and savingsLn 1–2$307K$215K
Land, buildings, equipmentLn 10c$243K$224K
Total assetsLn 16$989K$1.0M
LiabilitiesLn 26$643K$632K
Net assetsLn 32$346K$397K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$76K$0$0
Pay of disqualified personsLn 6$965K$965K$0$0
Pension plan contributionsLn 8$2K$2K$0$0
Other employee benefitsLn 9$19K$19K$0$0
Payroll taxesLn 10$77K$77K$0$0
Other fees for servicesLn 11g$9K$9K$0$0
Office expensesLn 13$657$337$320$0
OccupancyLn 16$27K$24K$3K$0
Depreciation, depletion and amortizationLn 22$23K$0$23K$0
InsuranceLn 23$12K$6K$7K$0
Other expenses (24a–d)Ln 24$180K$179K$728$0
All other expensesLn 24e$62K$94K−$33K$0
Total functional expensesLn 25$1.5M$1.5M$823$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.7M$1.6M$116K$513K 990 PDF
FY2023 Viewing $1.5M$1.5M$51K$397K 990 PDF
FY2022 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,503,016 across 6 lines filed
VIII-1e Government grants$1,453,678
VIII-1f All other contributions, gifts and grants$1,290
VIII-1h Total contributions, gifts and grants$1,454,968
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$48
VIII-12 Total revenueRelated to mission $48,048 · Unrelated business $0 · Excluded from tax $0$1,503,016
Part IX · Statement of functional expenses $1,452,190 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $75,984 · Management $0 · Fundraising $0$75,984
IX-6 Pay of disqualified personsPrograms $965,224 · Management $0 · Fundraising $0$965,224
IX-8 Pension plan contributionsPrograms $2,026 · Management $0 · Fundraising $0$2,026
IX-9 Other employee benefitsPrograms $19,020 · Management $0 · Fundraising $0$19,020
IX-10 Payroll taxesPrograms $76,873 · Management $0 · Fundraising $0$76,873
IX-11g Other fees for servicesPrograms $8,863 · Management $0 · Fundraising $0$8,863
IX-13 Office expensesPrograms $337 · Management $320 · Fundraising $0$657
IX-16 OccupancyPrograms $24,000 · Management $2,563 · Fundraising $0$26,563
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $23,279 · Fundraising $0$23,279
IX-23 InsurancePrograms $5,528 · Management $6,638 · Fundraising $0$12,166
IX-24 Other expenses (24a–d)Programs $179,177 · Management $728 · Fundraising $0$179,905
IX-24e All other expensesPrograms $94,335 · Management −$32,705 · Fundraising $0$61,630
IX-25 Total functional expensesPrograms $1,451,367 · Management $823 · Fundraising $0$1,452,190
Part X · Balance sheet $1,029,175 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $307,178$215,184
X-4 Accounts receivableStart of year $600$600
X-10c Land, buildings and equipment, netStart of year $242,521$224,286
X-15 Other assetsStart of year $438,259$589,105
X-16 Total assetsStart of year $988,558$1,029,175
X-17 Accounts payable and accrued expensesStart of year $424,946$427,280
X-25 Other liabilitiesStart of year $217,666$205,122
X-26 Total liabilitiesStart of year $642,612$632,402
X-27 Net assets without donor restrictionsStart of year $7,298$51,656
X-28 Net assets with donor restrictionsStart of year $338,648$345,117
X-32 Total net assets or fund balancesStart of year $345,946$396,773
X-33 Total liabilities and net assetsStart of year $988,558$1,029,175
Part XI · Reconciliation of net assets $396,773 net assets at year end
XI-1 Total revenue$1,503,016
XI-2 Total expenses$1,452,190
XI-3 Revenue less expenses$50,826
XI-4 Net assets at start of year$345,946
XI-8 Prior period adjustments$1
XI-10 Net assets at end of year$396,773

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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