Civic Intelligence

Ugm of Salem Support Corporation

EIN 84-3808001 • 501(c)3 • Salem, OR

Profile

The corporation is organized and will be operated at all times exclusively for the benefit of, to perform the functions of, and/or to carry out the purpose of union gospel mission of salem, oregon, an oregon nonprofit corporation that is an organization described in sections 501(c)(3) and 509(a)(1) of the code.

777 Commercial St NESalem, OR 97301

ugmsalem.org/ABOUT

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.64x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

18.43x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

2nd percentile

-185%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$112,473

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

24th percentile

-2.7%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

50th percentile

7.2%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Down

$18,609,175

Down $514,856 (-2.7%) from 2024

Liabilities

Up

$11,970,272

Up $689,447 (+6.1%) from 2024

Net Assets

Down

$6,638,903

Down $1,204,303 (-15%) from 2024

Revenue

Up

$649,625

Up $43,788 (+7.2%) from 2024

Expenses

Up

$1,853,928

Up $1,118,135 (+152%) from 2024

Net Income

Down

-$1,204,303

Down $1,074,347 (-827%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2020: $17,086,536Liabilities 2020: $11,235,253Net Assets 2020: $5,851,2832020Assets 2021: $20,745,285Liabilities 2021: $14,472,326Net Assets 2021: $6,272,9592021Assets 2022: $20,268,609Liabilities 2022: $12,151,074Net Assets 2022: $8,117,5352022Assets 2023: $19,718,095Liabilities 2023: $11,744,933Net Assets 2023: $7,973,1622023Assets 2024: $19,124,031Liabilities 2024: $11,280,825Net Assets 2024: $7,843,2062024Assets 2025: $18,609,175Liabilities 2025: $11,970,272Net Assets 2025: $6,638,9032025

Highlighted filing

2025

Assets$18,609,175
Liabilities$11,970,272
Net Assets$6,638,903

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $5,894,772Expenses 2020: $44,800Net Income 2020: $5,849,9722020Revenue 2021: $589,120Expenses 2021: $167,444Net Income 2021: $421,6762021Revenue 2022: $2,652,642Expenses 2022: $808,066Net Income 2022: $1,844,5762022Revenue 2023: $578,151Expenses 2023: $722,524Net Income 2023: -$144,3732023Revenue 2024: $605,837Expenses 2024: $735,793Net Income 2024: -$129,9562024Revenue 2025: $649,625Expenses 2025: $1,853,928Net Income 2025: -$1,204,3032025

Highlighted filing

2025

Revenue$649,625
Expenses$1,853,928
Net Income-$1,204,303

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$649,625
Mission and Program Overview

Mission

The corporation is organized and will be operated at all times exclusively for the benefit of, to perform the functions of, and/or to carry out the purpose of union gospel mission of salem, oregon, an oregon nonprofit corporation that is an organization described in sections 501(c)(3) and 509(a)(1) of the code.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,890,960$18,444,490▼ $446,470
Cash and Non-Interest-Bearing Accounts$11,352$1,928▼ $9,424
Total Assets$19,124,031$18,609,175▼ $514,856
Other Assets Total$221,719$162,757▼ $58,962
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,110,541$11,799,988▲ $689,447
Deferred Revenue$143,750$143,750→ $0
Accounts Payable and Accrued Expenses$26,534$26,534→ $0
Total Liabilities$11,280,825$11,970,272▲ $689,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,843,206$6,638,903▼ $1,204,303
Total Net Assets Fund Balance$7,843,206$6,638,903▼ $1,204,303
Total Liabilities and Net Assets / Fund Balance$19,124,031$18,609,175▼ $514,856

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,286,387$1,937,893$17,224,280
Land$3,120,754-$3,120,754
Equipment$26,534-$26,534
Leasehold Improvements$10,815-$10,815
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Dan Clem Retired 43025Executive DirectorPT$112,473$112,473

Board Members and Trustees

NameTitle
Paul WulfChairman
Dan SchanzVice Chairman
Mike RobersonBoard Member
Craig Smith Started 5125Executive Director
Bryce PetersonSecretary
John HawkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,050
Program Service Revenue
$0
Investment Income
$1,575
Other Revenue
$575,000
Change in Net Assets
$-1,204,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,173,913
Other Expenses$680,015
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,173,913--$1,173,913
Depreciation Depletion$453,270--$453,270
Interest-$146,708-$146,708
Other Expenses$48,000--$48,000
Office Expenses$32,037--$32,037
Total Functional Expenses$1,707,220$146,708$0$1,853,928
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Union Gospel Mission of SalemSalem, OR501(c)(3)Supportive Contributions.$1,173,913
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Union gospel mission of salem is a member of the organization.

Form 990, Part VI, Section A, Line 8B

There were no committees. All discussion/decision making was done with all board members.

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

A copy of the informational form 990 was provided to the organization's governing body before it was filed.

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

Each director, officer and member of a committee with the board delegated powers annually signs a statement which affirms that such person has received a copy of the conflict of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands that the corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one more of its tax-exempt purpose.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Ugm of Salem Support Corporation
EIN
84-3808001
Phone
8778295500
Address
777 COMMERCIAL ST NE, SALEM, OR 97301

Signing Officer

Name
Craig Smith
Title
Executive Director
Phone
8778295500
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Craig Smith
Formed
2019
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Singerlewak Llp
Address
1255 LEE ST SE SUITE 210, SALEM, OR 97302
Preparer
Bradley Bingenheimer
Phone
5035857751
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Ugm and ugm-s are exempt from federal and state income taxes under internal revenue code 501(c)(3). Accordingly, no provision for income taxes is included in the accompanying consolidated financial statements. Ugm and ugm-s file annual informational tax returns in the u.s. Federal jurisdiction. Management has analyzed the tax positions taken by ugm and ugm-s, and has concluded that, as of august 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. Ugm and ugm-s are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01173913
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt015286387
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01937893
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt017224280
IRS990ScheduleD/EquipmentGrp/BookValueAmt026534
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026534
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03120754
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03120754
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt010815
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010815
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UGM AND UGM-S ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. UGM AND UGM-S FILE ANNUAL INFORMATIONAL TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY UGM AND UGM-S, AND HAS CONCLUDED THAT, AS OF AUGUST 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. UGM AND UGM-S ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018444490
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01173913
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORTIVE CONTRIBUTIONS.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNION GOSPEL MISSION OF SALEM
IRS990ScheduleI/RecipientTable/RecipientEIN0930457267
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0255 DIVISION STREET NE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SALEM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097308
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNION GOSPEL MISSION OF SALEM IS A MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE WERE NO COMMITTEES. ALL DISCUSSION/DECISION MAKING WAS DONE WITH ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE INFORMATIONAL FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR, OFFICER AND MEMBER OF A COMMITTEE WITH THE BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THAT SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE MORE OF ITS TAX-EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0YES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNION GOSPEL MISSION OF SALEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0930457267
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0SECTION 501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SHELTERING HOMELESS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0255 DIVISION STREET NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SALEM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097308
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt073050
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1575000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt21173913
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNION GOSPEL MISSION OF SALEM
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1UNION GOSPEL MISSION OF SALEM
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2UNION GOSPEL MISSION OF SALEM
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt019124031
IRS990/TotalAssetsEOYAmt018609175
IRS990/TotalAssetsGrp/BOYAmt019124031
IRS990/TotalAssetsGrp/EOYAmt018609175
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt073050
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146708
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01707220
IRS990/TotalFunctionalExpensesGrp/TotalAmt01853928
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011280825
IRS990/TotalLiabilitiesEOYAmt011970272
IRS990/TotalLiabilitiesGrp/BOYAmt011280825
IRS990/TotalLiabilitiesGrp/EOYAmt011970272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07843206
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06638903
IRS990/TotalOtherCompensationAmt0797
IRS990/TotalProgramServiceExpensesAmt01707220
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01575
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0575000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0649625
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019124031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018609175
IRS990/TotReportableCompRltdOrgAmt0111676
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0777 COMMERCIAL ST NE
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097301
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://UGMSALEM.ORG/ABOUT/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR

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