Civic Intelligence

Sam Foundation Inc.

990 • Fiscal year 2022 • EIN 82-1811546

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 02, 2023

PO Box 680003Fort Payne, AL 35968

(678) 249-7860

Siviq Scores

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

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

31st percentile

-5.7%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

89th percentile

$36,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

29th percentile

-12%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

168%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$81,456

Down $10,756 (-12%) from 2021

Net Assets

Down

$75,567

Down $11,831 (-14%) from 2021

Liabilities

Up

$5,889

Up $1,075 (+22%) from 2021

Revenue

Up

$209,162

Up $131,082 (+168%) from 2021

Expenses

Up

$220,993

Up $80,578 (+57%) from 2021

Net Income

Up

-$11,831

Up $50,504 (+81%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $4,725Liabilities 2017: $0Net Assets 2017: $4,7252017Assets 2018: $435,118Liabilities 2018: $6,780Net Assets 2018: $428,3382018Assets 2019: $326,006Liabilities 2019: $7,158Net Assets 2019: $318,8482019Assets 2020: $152,458Liabilities 2020: $2,725Net Assets 2020: $149,7332020Assets 2021: $92,212Liabilities 2021: $4,814Net Assets 2021: $87,3982021Assets 2022: $81,456Liabilities 2022: $5,889Net Assets 2022: $75,5672022Assets 2023: $77,769Liabilities 2023: $8,141Net Assets 2023: $69,6282023Assets 2024: $86,700Liabilities 2024: $6,121Net Assets 2024: $80,5792024

Highlighted filing

2022

Assets$81,456
Liabilities$5,889
Net Assets$75,567

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $5,000Expenses 2017: $275Net Income 2017: $4,7252017Revenue 2018: $549,863Expenses 2018: $126,250Net Income 2018: $423,6132018Revenue 2019: $96,415Expenses 2019: $205,905Net Income 2019: -$109,4902019Revenue 2020: $40,878Expenses 2020: $209,993Net Income 2020: -$169,1152020Revenue 2021: $78,080Expenses 2021: $140,415Net Income 2021: -$62,3352021Revenue 2022: $209,162Expenses 2022: $220,993Net Income 2022: -$11,8312022Revenue 2023: $221,010Expenses 2023: $226,949Net Income 2023: -$5,9392023Revenue 2024: $203,483Expenses 2024: $192,532Net Income 2024: $10,9512024

Highlighted filing

2022

Revenue$209,162
Expenses$220,993
Net Income-$11,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 2, 2023
Return Version
2022v5.0
Gross Receipts
$222,667
Mission and Program Overview

Mission

The sam foundation's mission is to work to support those impacted by suicide as well as organizations involved in the suicide prevention community. The sam foundation will also promote and facilitate a variety of training programs to educate gatekeepers in our local communities. Suicide awareness will be created through public events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,264$58,860▼ $27,404
Prepaid Expenses and Deferred Charges-$10,428-
Investments in Publicly Traded Securities-$10,081-
Land, Buildings, and Equipment, Net$5,948$2,083▼ $3,865
Savings and Temporary Cash Investments-$4-
Total Assets$92,212$81,456▼ $10,756
Liabilities
Accounts Payable and Accrued Expenses$4,814$5,889▲ $1,075
Total Liabilities$4,814$5,889▲ $1,075
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$87,398$75,567▼ $11,831
Total Net Assets Fund Balance$87,398$75,567▼ $11,831
Total Liabilities and Net Assets / Fund Balance$92,212$81,456▼ $10,756

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,083$2,836$4,919
Compensation and Service Providers

Employees

NameTitleBaseTotal
Nicole GoggansPresident$36,000$36,000

Board Members and Trustees

NameTitle
Lou KoonMember
Monica LangMember
Kris BurnettSecretary
Beth MckeehanTreasurer
E Alan Dodd JrVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$185,402
Program Service Revenue
$0
Investment Income
$-1,511
Other Revenue
$25,271
All Other Contributions
$128,800
Change in Net Assets
$-11,831

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 Amount
Other Non Cash Contri Table1$73,850
Total Noncash Contributions1$73,850

Audited Revenue Reconciliation

Revenue per Audited Statements
$210,766
Revenue Not Reported on Financial Statements
$-1,604
Revenue Not Reported on Form 990
$11,344
Other Revenue Adjustments
$-1,604
Total Revenue per Audited Statements
$222,110
Total Revenue per Form 990
$209,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,259
Salaries, Compensation, and Employee Benefits$77,734
Total Fundraising Expense$44,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$37,659$5,916$37,102$80,677
Current Officers, Directors, Trustees, and Key Employees$36,000$36,000-$72,000
Fees for Services Accounting$1,752$1,951$3,890$7,593
Payroll Taxes$2,867$2,867-$5,734
Insurance$1,409$1,907$881$4,197
Information Technology$1,523$1,295$1,295$4,113
Office Expenses$378$2,318-$2,696
Fees for Services Other-$2,644-$2,644
All Other Expenses-$959$1,394$2,353
Other Expenses$1,295-$254$1,549
Depreciation Depletion$839--$839
Conferences and Meetings$278$429-$707
Travel-$258-$258
Total Functional Expenses$119,633$56,544$44,816$220,993

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$233,053
Total Expenses per Form 990$220,993
Expenses per Audited Statements$220,970
Expenses Not Reported on Form 990$12,083
Expenses Not Reported on Financial Statements$23
Other Expense Adjustments$23
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,558
Fundraising Direct Expenses$10,479
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sowing Seeds of$46,174$26,586$4,198$22,388
Remembrance Wal$17,959$8,422$1,146$7,276
Total Events$64,133$35,008$9,974$25,034
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
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, Page 6, Part VI, Line 2

Julie smith nicole goggans president treasurer sisters

Form 990, Page 6, Part VI, Line 11B

The 990 will be reviewed by the president, treasurer and executive administrator before filing.

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

The board of directors approves the executive administrator's salary.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sam Foundation Inc
EIN
82-1811546
Phone
6782497860
Address
PO BOX 680003, FORT PAYNE, AL 35968

Signing Officer

Name
Nicole Goggans
Title
President
Phone
6782497860
Signed
2023-11-02

Organization Details

Principal Officer
Nicole Goggans
Formed
2017
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
40

Preparer

Firm
Wear Howell Strickland Quinn &lawllc
Address
1323 STRATFORD RD SE, DECATUR, AL 35601-6017
Preparer
Lynn Reeves
Phone
2563538902
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The sam foundation's mission is to work to support those impacted by suicide as well as organizations involved in the suicide prevention community. The sam foundation will also promote and facilitate a variety of training programs to educate gatekeepers in our local communities. Suicide awareness will be created through public events.

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

Work to support those impacted by suicdie as well as organizations involved in the suicide prevention community. To promote and facilitate a variety of training programs to educate gatekeepers in our local communities. To create suicide awareness through public events.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 10,479 prior year adjustment 865

Schedule D, Page 4, Part XI, Line 4B

Realized loss on sale of assets -1,604

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 10,479 realized loss on sale of assets 1,604

Schedule D, Page 4, Part XII, Line 4B

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSES 10,479 PRIOR YEAR ADJUSTMENT 865
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REALIZED LOSS ON SALE OF ASSETS -1,604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 10,479 REALIZED LOSS ON SALE OF ASSETS 1,604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ERROR CORRECTION 23
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SAM FOUNDATION'S MISSION IS TO WORK TO SUPPORT THOSE IMPACTED BY SUICIDE AS WELL AS ORGANIZATIONS INVOLVED IN THE SUICIDE PREVENTION COMMUNITY. THE SAM FOUNDATION WILL ALSO PROMOTE AND FACILITATE A VARIETY OF TRAINING PROGRAMS TO EDUCATE GATEKEEPERS IN OUR LOCAL COMMUNITIES. SUICIDE AWARENESS WILL BE CREATED THROUGH PUBLIC EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WORK TO SUPPORT THOSE IMPACTED BY SUICDIE AS WELL AS ORGANIZATIONS INVOLVED IN THE SUICIDE PREVENTION COMMUNITY. TO PROMOTE AND FACILITATE A VARIETY OF TRAINING PROGRAMS TO EDUCATE GATEKEEPERS IN OUR LOCAL COMMUNITIES. TO CREATE SUICIDE AWARENESS THROUGH PUBLIC EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JULIE SMITH NICOLE GOGGANS PRESIDENT TREASURER SISTERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 WILL BE REVIEWED BY THE PRESIDENT, TREASURER AND EXECUTIVE ADMINISTRATOR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS APPROVES THE EXECUTIVE ADMINISTRATOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06782497860
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAM FOUNDATION INC
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ReturnHeader/Filer/PhoneNum06782497860

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