Civic Intelligence

Compassion United

EIN 26-2240778 • 501(c)3 • Conroe, TX

Profile

Compassion united is a collection of unique outreach and support programs that share a united vision to holistically empower and equip the homeless, poor and addicted to discover a new life that will restore their hope and transform their future.

PO Box 2582Conroe, TX 77305

www.compassionunited.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

59th percentile

9.2%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$73,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,576,656

Up $387,002 (+18%) from 2023

Liabilities

Up

$48,807

Up $26,636 (+120%) from 2023

Net Assets

Up

$2,527,849

Up $360,366 (+17%) from 2023

Revenue

Up

$2,816,859

Up $375,977 (+15%) from 2023

Expenses

Up

$2,558,414

Up $264,184 (+12%) from 2023

Net Income

Up

$258,445

Up $111,793 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2013: $21,634Liabilities 2013: $0Net Assets 2013: $21,6342013Assets 2014: $230,501Liabilities 2014: $0Net Assets 2014: $230,5012014Assets 2015: $235,655Liabilities 2015: $619Net Assets 2015: $235,0362015Assets 2016: $261,025Liabilities 2016: $17,205Net Assets 2016: $243,8202016Assets 2017: $253,065Liabilities 2017: $4,062Net Assets 2017: $249,0032017Assets 2018: $212,833Liabilities 2018: $2,875Net Assets 2018: $209,9582018Assets 2019: $609,845Liabilities 2019: $6,772Net Assets 2019: $603,0732019Assets 2020: $1,859,362Liabilities 2020: $2,255Net Assets 2020: $1,857,1072020Assets 2021: $1,998,433Liabilities 2021: $55,512Net Assets 2021: $1,942,9212021Assets 2022: $2,125,203Liabilities 2022: $6,572Net Assets 2022: $2,118,6312022Assets 2023: $2,189,654Liabilities 2023: $22,171Net Assets 2023: $2,167,4832023Assets 2024: $2,576,656Liabilities 2024: $48,807Net Assets 2024: $2,527,8492024

Highlighted filing

2024

Assets$2,576,656
Liabilities$48,807
Net Assets$2,527,849

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $238,450Expenses 2013: $235,125Net Income 2013: $3,3252013Revenue 2014: $489,697Expenses 2014: $280,854Net Income 2014: $208,8432014Revenue 2015: $422,409Expenses 2015: $417,873Net Income 2015: $4,5362015Revenue 2016: $459,350Expenses 2016: $450,566Net Income 2016: $8,7842016Revenue 2017: $431,328Expenses 2017: $426,145Net Income 2017: $5,1832017Revenue 2018: $379,520Expenses 2018: $418,565Net Income 2018: -$39,0452018Revenue 2019: $888,145Expenses 2019: $495,030Net Income 2019: $393,1152019Revenue 2020: $1,759,317Expenses 2020: $505,283Net Income 2020: $1,254,0342020Revenue 2021: $1,634,351Expenses 2021: $1,548,537Net Income 2021: $85,8142021Revenue 2022: $2,168,814Expenses 2022: $2,013,404Net Income 2022: $155,4102022Revenue 2023: $2,440,882Expenses 2023: $2,294,230Net Income 2023: $146,6522023Revenue 2024: $2,816,859Expenses 2024: $2,558,414Net Income 2024: $258,4452024

Highlighted filing

2024

Revenue$2,816,859
Expenses$2,558,414
Net Income$258,445

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$2,873,731
Mission and Program Overview

Mission

Compassion united is a collection of unique outreach and support programs that share a united vision to holistically empower and equip the homeless, poor and addicted to discover a new life that will restore their hope and transform their future.

Outreach and support programs that share a united vision to empower the underprivileged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,606,756$1,984,688▲ $377,932
Cash and Non-Interest-Bearing Accounts$273,728$283,373▲ $9,645
Savings and Temporary Cash Investments$307,281$197,411▼ $109,870
Prepaid Expenses and Deferred Charges$1,889$111,184▲ $109,295
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,189,654$2,576,656▲ $387,002
Other Assets Total-$0-
Liabilities
Deferred Revenue-$41,475-
Accounts Payable and Accrued Expenses$22,171$7,332▼ $14,839
Total Liabilities$22,171$48,807▲ $26,636
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,804,914$1,934,602▲ $129,688
Net Assets With Donor Restrictions$362,569$593,247▲ $230,678
Total Net Assets Fund Balance$2,167,483$2,527,849▲ $360,366
Total Liabilities and Net Assets / Fund Balance$2,189,654$2,576,656▲ $387,002

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,804,754$117,609$1,922,363
Equipment$101,858$78,154$180,012
Land$78,076-$78,076
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roger L RedusPresidentFT$73,000$73,000
Savannah CordellSecretaryFT$45,588$45,588

Board Members and Trustees

NameTitle
Barry BlantonDirector
Jeffrey SwiftDirector
Jim FredericksDirector
John StacyDirector
Latoya CollinsDirector
Tom HauserDirector
Jeffrey D HarrisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,825,819
Program Service Revenue
$14,910
Investment Income
$1,277
Other Revenue
$-25,147
All Other Contributions
$2,390,625
Change in Net Assets
$258,445

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory27$1,567,360Rate per lb
Total Noncash Contributions27$1,567,360-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,816,859
Revenue Not Reported on Form 990
$45,049
Total Revenue per Audited Statements
$2,861,908
Total Revenue per Form 990
$2,816,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,128,832
Salaries, Compensation, and Employee Benefits$429,582
Total Fundraising Expense$185,438
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,218$35,528$72,210$280,956
Current Officers, Directors, Trustees, and Key Employees$73,113$14,996$30,479$118,588
Occupancy$88,459$4,342-$92,801
All Other Expenses$34,921$22,410$34,322$91,653
Depreciation Depletion$42,688$3,535$4,358$50,581
Insurance$28,967$14,136$5,145$48,248
Fees for Services Other$317$28,284$13,349$41,950
Payroll Taxes$17,997$4,283$7,758$30,038
Fees for Services Accounting$223$19,822$9,355$29,400
Other Expenses$19,871$2,378$2,085$24,334
Travel$12,947$663$359$13,969
Office Expenses$3,992$3,043-$7,035
Information Technology$4,734$40-$4,774
Advertising$232$1,229$2,539$4,000
Total Functional Expenses$2,213,971$159,005$185,438$2,558,414

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,558,414
Expenses per Audited Statements$2,501,542
Total Expenses per Audited Statements$2,501,542
Expenses Not Reported on Financial Statements$56,872
Other Expense Adjustments$56,872
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$56,872
Fundraising Gross Income$31,725
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala-Dinner$134,994$31,725$4,861$26,864
Total Events$134,994$31,725$56,872$-25,147
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Karla RedusSpouse of Luke RCompensation earnedNo$40,000

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The corporation shall have such committees as may from time to time be designated by resolution of the Board of Directors. These committees may consist of person who are not also members of the Board and shall act in an advisory capacity to the Board.

Form 990, Part VI, Section A, Line 2

Roger Luke Redus is the President and Chief Operating Officer of the Organization and a voting member of the Board of Directors. He is not an independent board member. Karla Redus, wife of Roger Luke Redus, is a full-time employee serving as the Director of Empowerment Services at Compassion United managing and overseeing programs and services designed to empower and support individuals experiencing or transitioning from homelessness or poverty. This role involves coordinating services to enhance the physical and mental well-being, dignity, and self-sufficiency of individuals in need. Mr. and Mrs. Redus Co-Founded Compassion United in 2008. Her compensation is reported on Schedule L, Part IV.

Form 990, Part VI, Section B, Line 11B

A copy of the draft 990 was provided to the president and treasurer for detail review. Once all questions had been resolved, a complete copy of the Form 990 was provided to all Board Members. The 990 was then signed by the president and filed.

Form 990, Part VI, Section B, Line 12C

The policy covers all members of the Board of Directors and Employees and Leaders of the various recovery programs. The President determines if a conflict exists, and conflicts are reviewed by the Board of Directors.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Compassion United
EIN
26-2240778
Phone
9367888499
Address
PO Box 2582, Conroe, TX 77305

Signing Officer

Name
Roger Luke Redus
Title
President
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Luke Redus
Formed
2008
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
8
Employees
17
Volunteers
441

Preparer

Firm
Lindsey K CPA PLLC
Address
333 N Rivershire Dr Ste 285, Conroe, TX 77304
Preparer
Lindsey Kennison
Phone
9362387627
Supplemental Narrative

Additional Explanations

Notes to the 2024 Form 990:

On July 15, 2019, the City of Conroe, Texas contributed 5 acres of undeveloped land to CU. Located at 350 Foster Drive, the site is approximately two miles south of Downtown Conroe. The Organization agreed to utilize the property to provide low-income housing, housing for the homeless, and provide related services no later than July 15, 2024. The site is called Miracle City. The City of Conroe has the right to regain the title to the property if CU does not meet these time limits or does not continue to operate as a non-profit serving the homeless. This reversionary interest expires on December 31, 2039. In the event the City believes the Organization is not in compliance with the requirements of the conveyance, there are notice and right to cure provisions in the deed. CU estimated that the value of the land donation was $217,800. Due to conditions on this land, it is not recognized in the financial statements. CU plans for the site to include an innovative, transformational community consisting of transitional housing, support services and empowerment opportunities. The first building in Miracle City, the Empowerment Building, was completed in April 2022. It is a steel frame, 5,500 square foot building that houses the CHOP and Fresh Start Empowerment Center as well as administrative offices. Its total cost of approximately $1,130,000 includes construction costs plus permits, utility connections, architectural fees, engineering, liability insurance, bank fees and site work. On June 10, 2024, the City of Conroe contributed an additional .092 acres of land contiguous to the 5 acre parcel. The City has the same rights to regain title to the .092 acre parcel as the larger parcel. Due to the conditions of this parcel of land, the value of the land is not recognized in the financial statements. The value of the .092 acres has not been estimated.

Financial Statement Notes

Part X : FIN48 Footnote

The organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Service code and, therefore, has made no provision for federal income tax in the accompanying financial statements. Uncertain tax positions are recognized in the financial statements only if that position is more-likely-than-not of being sustained upon examination by taxing authorities, based on technical merits of the position. The organization has concluded that there are no uncertain tax positions, or any interest and penalties related to uncertain tax positions requiring recognition in the financial statements.

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Fundraising Expense $56872

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IRS990/MissionDesc0Compassion United is a collection of unique outreach and support programs that share a united vision to holistically empower and equip the homeless, poor and addicted to discover a new life that will restore their hope and transform their future.
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IRS990/OtherExpensesGrp/Desc0Food and Nutrition
IRS990/OtherExpensesGrp/Desc1Other
IRS990/OtherExpensesGrp/Desc2Repairs & Maint.
IRS990/OtherExpensesGrp/Desc3Meetings & Events
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IRS990/PrincipalOfficerNm0Roger Luke Redus
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IRS990/ProgSrvcAccomActy2Grp/Desc0Programs for the Homeless - A three phase programmatic collaboration that consists of three components: Outreach, relief and empowerment. Compassion United hosts events six days per week where volunteers and program leaders interact with the homeless in Montgomery County, Texas. At these events, food and clothing are provided to offer relief. For those who are ready to make a change in their lives, Compassion United offers opportunities for empowerment through transitional living programs. In these programs, shelter, transportation, education and mentorship are provided to the men and women. Programs to the homeless serve approximately 84 people a day.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0567633
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt014910
IRS990/ProgSrvcAccomActy3Grp/Desc0City of Light Youth is a program that is focused on helping children and youth build and engage in encouraging, positive and life-changing relationships. Volunteers help mentor the children and youth to help them see their full potential. The program is one day a week in Conroe, Texas. Compassion United services approximately 20-28 children and youth per week.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Service code and, therefore, has made no provision for federal income tax in the accompanying financial statements. Uncertain tax positions are recognized in the financial statements only if that position is more-likely-than-not of being sustained upon examination by taxing authorities, based on technical merits of the position. The organization has concluded that there are no uncertain tax positions, or any interest and penalties related to uncertain tax positions requiring recognition in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Expense $56872
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
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