Civic Intelligence

The Good Samaritan Ministries

990 • Fiscal year 2014 • EIN 38-1887347

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 13, 2015

513 E 8th StRoom/Suite 25Holland, MI 49423

(616) 392-7159

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

44th percentile

0.08x

Higher debt load relative to revenue than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

53rd percentile

$69,213

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

93rd percentile

57%

Faster asset growth than 93% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

76th percentile

21%

Faster revenue growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$597,382

Up $217,915 (+57%) from 2013

Net Assets

Up

$462,557

Up $180,644 (+64%) from 2013

Liabilities

Up

$134,825

Up $37,271 (+38%) from 2013

Revenue

Up

$1,611,880

Up $283,057 (+21%) from 2013

Expenses

Up

$1,431,236

Up $98,956 (+7.4%) from 2013

Net Income

Up

$180,644

Up $184,101 (+5325%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $291,571Liabilities 2010: $128,984Net Assets 2010: $162,5872010Assets 2011: $239,421Liabilities 2011: $74,461Net Assets 2011: $164,9602011Assets 2012: $373,431Liabilities 2012: $88,061Net Assets 2012: $285,3702012Assets 2013: $379,467Liabilities 2013: $97,554Net Assets 2013: $281,9132013Assets 2014: $597,382Liabilities 2014: $134,825Net Assets 2014: $462,5572014Assets 2015: $396,263Liabilities 2015: $92,944Net Assets 2015: $303,3192015Assets 2016: $369,492Liabilities 2016: $114,647Net Assets 2016: $254,8452016Assets 2017: $318,423Liabilities 2017: $92,158Net Assets 2017: $226,2652017Assets 2018: $572,012Liabilities 2018: $213,025Net Assets 2018: $358,9872018Assets 2019: $1,184,870Liabilities 2019: $171,040Net Assets 2019: $1,013,8302019Assets 2020: $1,367,126Liabilities 2020: $255,409Net Assets 2020: $1,111,7172020Assets 2021: $6,761,787Liabilities 2021: $4,775,814Net Assets 2021: $1,985,9732021Assets 2022: $4,532,054Liabilities 2022: $1,788,042Net Assets 2022: $2,744,0122022Assets 2023: $4,645,655Liabilities 2023: $579,527Net Assets 2023: $4,066,1282023Assets 2024: $4,603,934Liabilities 2024: $529,405Net Assets 2024: $4,074,5292024Assets 2025: $4,479,549Liabilities 2025: $425,258Net Assets 2025: $4,054,2912025

Highlighted filing

2014

Assets$597,382
Liabilities$134,825
Net Assets$462,557

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,236,4302010Expenses 2011: $1,308,4492011Expenses 2012: $1,100,2432012Revenue 2013: $1,328,823Expenses 2013: $1,332,280Net Income 2013: -$3,4572013Revenue 2014: $1,611,880Expenses 2014: $1,431,236Net Income 2014: $180,6442014Revenue 2015: $1,249,297Expenses 2015: $1,408,147Net Income 2015: -$158,8502015Revenue 2016: $1,462,098Expenses 2016: $1,508,010Net Income 2016: -$45,9122016Revenue 2017: $1,261,997Expenses 2017: $1,301,516Net Income 2017: -$39,5192017Revenue 2018: $1,422,330Expenses 2018: $1,317,595Net Income 2018: $104,7352018Revenue 2019: $1,919,851Expenses 2019: $1,268,863Net Income 2019: $650,9882019Revenue 2020: $1,451,431Expenses 2020: $1,353,178Net Income 2020: $98,2532020Revenue 2021: $5,714,896Expenses 2021: $4,873,812Net Income 2021: $841,0842021Revenue 2022: $13,330,048Expenses 2022: $12,558,388Net Income 2022: $771,6602022Revenue 2023: $5,839,697Expenses 2023: $4,588,375Net Income 2023: $1,251,3222023Revenue 2024: $2,950,761Expenses 2024: $3,074,761Net Income 2024: -$124,0002024Revenue 2025: $2,586,089Expenses 2025: $2,747,618Net Income 2025: -$161,5292025

Highlighted filing

2014

Revenue$1,611,880
Expenses$1,431,236
Net Income$180,644
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,645,436
Mission and Program Overview

Mission

Good samaritan is committed to ending poverty and homelessness, in partnership with our community, by leading the way in providing affordable housing solutions and supportive services.

Our mission is to end poverty and homelessness. We do this by mobilizing faith-based and community partners, activating individual and community assets, and meeting immediate needs in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$109,475$249,495▲ $140,020
Accounts Receivable$125,932$79,472▼ $46,460
Savings and Temporary Cash Investments$77,164$77,612▲ $448
Pledges and Grants Receivable$27,897$69,724▲ $41,827
Land, Buildings, and Equipment, Net$18,627$68,238▲ $49,611
Investments Other Securities$13,534$44,411▲ $30,877
Prepaid Expenses and Deferred Charges$6,838$8,430▲ $1,592
Total Assets$379,467$597,382▲ $217,915
Liabilities
Other Liabilities$57,261$73,377▲ $16,116
Accounts Payable and Accrued Expenses$40,293$61,448▲ $21,155
Total Liabilities$97,554$134,825▲ $37,271
Net Assets / Fund Balance
Unrestricted Net Assets$254,016$227,835▼ $26,181
Temporarily Rstr Net Assets$27,897$205,704▲ $177,807
Permanently Rstr Net Assets-$29,018-
Total Net Assets Fund Balance$281,913$462,557▲ $180,644
Total Liabilities and Net Assets / Fund Balance$379,467$597,382▲ $217,915

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,305$160,391$211,696
Leasehold Improvements$16,933$14,152$31,085
Other Securities$44,411--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014-$26,368▲ $2,650-$29,018
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacobs LindaExecutive DiFT$67,197$2,016$69,213

Board Members and Trustees

NameTitle
Query JohnPresident
Bing KenDirector
Dekker NickDirector
Drahos LeslieDirector
Dykhuis LarryDirector
Pynnonen LindaDirector
Stegeman RuthDirector
Stob TimDirector
Wehrmeyer MattDirector
Vander Meulen BrendaSecretary
Koops LarryTreasurer
Schmidt JohnVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,551,625
Program Service Revenue
$27,504
Investment Income
$5,329
Other Revenue
$27,422
All Other Contributions
$717,008
Change in Net Assets
$180,644

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
Other Non Cash Contri Table1$30,648Fair Market Value (FMV) to Purchase
Total Noncash Contributions1$30,648-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,611,880
Revenue Not Reported on Form 990
$55,773
Total Revenue per Audited Statements
$1,667,653
Total Revenue per Form 990
$1,611,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$702,428
Salaries, Compensation, and Employee Benefits$618,835
Total Fundraising Expense$116,344
Grants and Similar Amounts Paid$109,973
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$334,367$76,855$40,198$451,420
Occupancy$182,668$8,078$3,572$194,318
Grants to Domestic Orgs$109,973--$109,973
Current Officers, Directors, Trustees, and Key Employees$21,503$22,847$22,847$67,197
Other Employee Benefits$42,571$3,083$6,097$51,751
Payroll Taxes$26,168$7,605$4,807$38,580
Office Expenses$13,108$5,829$11,764$30,701
All Other Expenses$18,382$3,536$480$22,398
Other Expenses$22,310--$22,310
Fees for Services Other--$18,200$18,200
Fees for Services Accounting$8,667$2,960$924$12,551
Information Technology$7,942$1,055$2,617$11,614
Pension Plan Contributions$5,866$3,797$224$9,887
Insurance$6,835$1,965$70$8,870
Travel$7,931$459$445$8,835
Advertising$2,616$165$3,682$6,463
Depreciation Depletion-$5,525-$5,525
Conferences and Meetings$1,334$2,045$417$3,796
Fees for Services Legal$231--$231
Total Functional Expenses$1,169,088$145,804$116,344$1,431,236

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,487,009
Expenses per Audited Statements$1,431,236
Total Expenses per Form 990$1,431,236
Expenses Not Reported on Form 990$55,773
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
38-2181204-501c3Hud Transitional Hsg$79,223
26-0672610-501c3Community Connector$10,250
45-2806848-501c3Community Connector$10,250
20-0123010-501c3Community Connector$10,250
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,498
Fundraising Direct Expenses$33,556
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$37,062$37,062$24,166$12,896
Event 2$20,436$20,436$9,390$11,046
Total Events$57,498$57,498$33,556$23,942
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$66,211
Security Deposits$7,166
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

The accounting firm provides the organization with a draft copy of the 990 form. The cpa, serving on the board of directors, reviews the 990 and a copy is distributed to all the board members for their review. The board makes any corrections or suggestions as needed. The accounting firm then revises and electronically files the return.

Form 990, Page 6, Part VI, Line 12C

It is the responsibility of the executive director, whether by personal enforcement or delegation, to ensure all directors, officers, employees and volunteers of good samaritan ministries have reviewed and complied with the policy. The executive director shall further maintain a master list, from forms annually required of all directors and key employees, disclosing all potential conflicts of interest and those potentially interested persons.

Form 990, Page 6, Part VI, Line 15A

The good samaritan ministries personnel and governance committee reviews the michigan nonprofit association salary and benefit survey to establish pay ranges for all positions that are comparable with other similar nonoprofits in the region.

Form 990, Page 6, Part VI, Line 15B

The good samaritan ministries personnel and governance committee reviews the michigan nonprofit association salary and benefit survey to establish pay ranges for all positions that are comparable with other similar nonprofits in the region.

Form 990, Page 6, Part VI, Line 19

Governing documents are made readily available to the public upon request.

Filing and Contact Details

Filer

EIN
38-1887347
Phone
6163927159

Signing Officer

Name
Linda Jacobs
Title
Executive Director
Phone
6163927159
Signed
2015-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Jacobs
Formed
1969
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
53
Volunteers
102

Preparer

Preparer
Jayne E Venlet
Phone
6167721901
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization has many individuals who volunteer their time and perform a variety of tasks that assist the organization with its program services. In the current year, volunteer services included, but are not necessarily limited to: clerical - volunteers provide front desk / telephone assistance. Community housing partnership - volunteers serve as mentors with housing clients. Administrative - the board of directors all serve on a volunteer basis. Clearinghouse - volunteers coordinate the rides ministry and provide agency referrals. 102 volunters assisted good samaritan ministries in this year, providing 2,958 hours of service.

Form 990, Page 2, Part III, Line 4A

Collaborative efforts of neighbors, churches, businesses, associations, schools and government. Impacting: our affiliated programs (affordable housing connections and faith in youth) work with local churches, government agencies and service organizations to address targeted needs in the community.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The investment income generated by the endowed funds will be used to sustain the charitable purposes of the organization.

Schedule D, Page 3, Part X

The organization has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. The organization has analyzed the tax positions taken in its filings with the internal revenue service and state jurisdictions where it operates. The organization's management believes tax years ended june 30, 2010 through june 30, 2013, following administrative practice of taxing authorities, remain open and subject to review. Management believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its financial condition, results of operations, or cash flows. Accordingly, for all open tax years, the organization has not recorded any reserves or related accruals for uncertain income tax positions at june 30, 2014.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMT IN COMMUNITY FDN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.48$0.43$4.05$2.59$2.75$0.16
2024Detailed filing. Detailed filing data is available for this year.$4.60$0.53$4.07$2.95$3.07$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.58$4.07$5.84$4.59$1.25
2022Detailed filing. Detailed filing data is available for this year.$4.53$1.79$2.74$13.3$12.6$0.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$4.78$1.99$5.71$4.87$0.84
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.26$1.11$1.45$1.35$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.17$1.01$1.92$1.27$0.65
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.21$0.36$1.42$1.32$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.32$0.09$0.23$1.26$1.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.11$0.25$1.46$1.51$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.09$0.30$1.25$1.41$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.13$0.46$1.61$1.43$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.10$0.28$1.33$1.33$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.09$0.29$1.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.07$0.16$1.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.13$0.16$1.24