Civic Intelligence

Guma' Mami Inc

990 • Fiscal year 2022 • EIN 98-0055958

Oct 01, 2021 to Sep 30, 2022 • Filed on Sep 30, 2023

PO Box FNHagatna, GU 96932

(671) 477-1505

Siviq Scores

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

Liabilities / Assets

88th percentile

0.65x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.44x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

36th percentile

0.4%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$74,345

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

39th percentile

-0.6%

Faster revenue growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$988,558

Up $141,531 (+17%) from 2021

Net Assets

Up

$345,946

Up $6,469 (+1.9%) from 2021

Liabilities

Up

$642,612

Up $135,062 (+27%) from 2021

Revenue

Down

$1,449,297

Down $8,738 (-0.6%) from 2021

Expenses

Up

$1,442,828

Up $7,368 (+0.5%) from 2021

Net Income

Down

$6,469

Down $16,106 (-71%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $556,729Liabilities 2011: $377,709Net Assets 2011: $179,0202011Assets 2012: $591,566Liabilities 2012: $414,470Net Assets 2012: $177,0962012Assets 2013: $728,459Liabilities 2013: $472,528Net Assets 2013: $255,9312013Assets 2014: $731,442Liabilities 2014: $454,981Net Assets 2014: $276,4612014Assets 2015: $756,808Liabilities 2015: $499,630Net Assets 2015: $257,1782015Assets 2016: $763,100Liabilities 2016: $504,503Net Assets 2016: $258,5972016Assets 2017: $772,421Liabilities 2017: $503,236Net Assets 2017: $269,1852017Assets 2018: $777,699Liabilities 2018: $493,476Net Assets 2018: $284,2232018Assets 2019: $765,940Liabilities 2019: $457,277Net Assets 2019: $308,6632019Assets 2020: $809,561Liabilities 2020: $492,659Net Assets 2020: $316,9022020Assets 2021: $847,027Liabilities 2021: $507,550Net Assets 2021: $339,4772021Assets 2022: $988,558Liabilities 2022: $642,612Net Assets 2022: $345,9462022Assets 2023: $1,029,175Liabilities 2023: $632,402Net Assets 2023: $396,7732023Assets 2024: $1,028,377Liabilities 2024: $515,433Net Assets 2024: $512,9442024

Highlighted filing

2022

Assets$988,558
Liabilities$642,612
Net Assets$345,946

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $669,570Expenses 2011: $808,179Net Income 2011: -$138,6092011Revenue 2012: $1,240,897Expenses 2012: $1,242,821Net Income 2012: -$1,9242012Revenue 2013: $1,403,927Expenses 2013: $1,325,092Net Income 2013: $78,8352013Revenue 2014: $1,157,148Expenses 2014: $1,136,618Net Income 2014: $20,5302014Revenue 2015: $1,153,287Expenses 2015: $1,172,570Net Income 2015: -$19,2832015Revenue 2016: $1,168,734Expenses 2016: $1,167,315Net Income 2016: $1,4192016Revenue 2017: $1,169,658Expenses 2017: $1,159,070Net Income 2017: $10,5882017Revenue 2018: $1,360,628Expenses 2018: $1,345,590Net Income 2018: $15,0382018Revenue 2019: $1,397,653Expenses 2019: $1,375,413Net Income 2019: $22,2402019Revenue 2020: $1,399,700Expenses 2020: $1,391,461Net Income 2020: $8,2392020Revenue 2021: $1,458,035Expenses 2021: $1,435,460Net Income 2021: $22,5752021Revenue 2022: $1,449,297Expenses 2022: $1,442,828Net Income 2022: $6,4692022Revenue 2023: $1,503,016Expenses 2023: $1,452,190Net Income 2023: $50,8262023Revenue 2024: $1,738,993Expenses 2024: $1,622,820Net Income 2024: $116,1732024

Highlighted filing

2022

Revenue$1,449,297
Expenses$1,442,828
Net Income$6,469
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Sep 30, 2023
Return Version
2021v4.1
Gross Receipts
$1,449,297
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$161,165$307,178▲ $146,013
Land, Buildings, and Equipment, Net$265,643$242,521▼ $23,122
Accounts Receivable$600$600→ $0
Total Assets$847,027$988,558▲ $141,531
Other Assets Total$419,619$438,259▲ $18,640
Liabilities
Accounts Payable and Accrued Expenses$418,813$424,946▲ $6,133
Other Liabilities$88,737$217,666▲ $128,929
Total Liabilities$507,550$642,612▲ $135,062
Net Assets / Fund Balance
Net Assets With Donor Restrictions$316,073$338,648▲ $22,575
Net Assets Without Donor Restrictions$23,404$7,298▼ $16,106
Total Net Assets Fund Balance$339,477$345,946▲ $6,469
Total Liabilities and Net Assets / Fund Balance$847,027$988,558▲ $141,531

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$220,305$318,570$538,875
Equipment$13,742$216,503$230,245
Leasehold Improvements$8,474$184,481$192,955
Other Land Buildings$0$73,344$73,344
Land$0--
Other Assets Org$11,557--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samuel IlesugamExecutive DirectorFT$74,345$74,345

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,401,271
Program Service Revenue
$48,000
Investment Income
$26
Other Revenue
$0
All Other Contributions
$2,140
Change in Net Assets
$6,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,100,360
Other Expenses$342,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$925,253$0$0$925,253
All Other Expenses$95,729$9,506$0$105,235
Payroll Taxes$83,302$0$0$83,302
Current Officers, Directors, Trustees, and Key Employees$74,345$0$0$74,345
Other Expenses$47,051$0$0$47,051
Occupancy$30,825$1,398$0$32,223
Depreciation Depletion$0$29,203$0$29,203
Other Employee Benefits$16,097$0$0$16,097
Insurance$4,328$6,638$0$10,966
Pension Plan Contributions$1,363$0$0$1,363
Fees for Services Legal$1,200$0$0$1,200
Office Expenses$229$244$0$473
Advertising$168$0$0$168
Total Functional Expenses$1,394,698$48,130$0$1,442,828
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Revenue$162,299
Due to Mangilao Acct$54,158
Trust Fund Liabilities$1,209
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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
Filing and Contact Details

Filer

Filer Name
Guma' Mami Inc
EIN
98-0055958
Phone
6714771505
Address
PO Box FN, Hagatna, GU 96932

Signing Officer

Name
Samuel Ilesugam
Title
Executive Director
Phone
6714771505
Signed
2023-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Ilesugam
Formed
1981
Legal Domicile
Gu
Voting Board Members
9
Independent Board Members
0
Employees
35
Volunteers
20

Preparer

Firm
Ernst & Young LLP
Address
231 Ypao Rd Ste 201, Tamuning, GU 96913
Preparer
Jennie L Chiu
Phone
6716493700
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization does have general membership and they vote on board reelections every 2 years.

Pt VI, Line 7A

The general membership vote on board reelections every two years.

Pt VI, Line 11B

The fiscal officer reviews for accuracy the draft of Form 990 prepared by the paid preparer. The fiscal officer communicates with the paid preparer if there are any questions. The Board President and Executive Director also review the Form 990 before filing.

Pt VI, Line 19

Financial statements consisting of a balance sheet and income statement are published annually in the local newspaper. In addition to the published financial statements, governing documents, conflict of interest policy and financial statements are available at the administration offices of Guma'Mami, Inc. Upon request, the documents can be made available for review. Requests for documents should be directed to the Executive Director's Office.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt083302
IRS990/PayrollTaxesGrp/TotalAmt083302
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01363
IRS990/PensionPlanContributionsGrp/TotalAmt01363
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Samuel Ilesugam
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0Rental Income
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt048000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01410035
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0348907
IRS990/PYProgramServiceRevenueAmt048000
IRS990/PYRevenuesLessExpensesAmt022575
IRS990/PYSalariesCompEmpBnftPaidAmt01086553
IRS990/PYTotalExpensesAmt01435460
IRS990/PYTotalRevenueAmt01458035
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06469
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01398037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01401271
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01410035
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01351575
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01349565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01310811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt06823257
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt083
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0322
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt06823257
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01401271
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01410035
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01351575
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01349565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01310811
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06823257
IRS990ScheduleA/TotalSupportAmt06823579
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0220305
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0318570
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0538875
IRS990ScheduleD/EquipmentGrp/BookValueAmt013742
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0216503
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0230245
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08474
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0184481
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0192955
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0365279
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt154158
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27265
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt311557
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Contract Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Mangilao DF GMI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deposits Paid
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Pre-Paid Expenses
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073344
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt073344
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01209
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1162299
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt254158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Trust Fund Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Unearned Revenue
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Due to Mangilao Acct
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0242521
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0438259
IRS990ScheduleD/TotalLiabilityAmt0217666
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization does have general membership and they vote on board reelections every 2 years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The general membership vote on board reelections every two years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The fiscal officer reviews for accuracy the draft of Form 990 prepared by the paid preparer. The fiscal officer communicates with the paid preparer if there are any questions. The Board President and Executive Director also review the Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Financial statements consisting of a balance sheet and income statement are published annually in the local newspaper. In addition to the published financial statements, governing documents, conflict of interest policy and financial statements are available at the administration offices of Guma'Mami, Inc. Upon request, the documents can be made available for review. Requests for documents should be directed to the Executive Director's Office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GU
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0847027
IRS990/TotalAssetsEOYAmt0988558
IRS990/TotalAssetsGrp/BOYAmt0847027
IRS990/TotalAssetsGrp/EOYAmt0988558
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01401271
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048130
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01394698
IRS990/TotalFunctionalExpensesGrp/TotalAmt01442828
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0507550
IRS990/TotalLiabilitiesEOYAmt0642612
IRS990/TotalLiabilitiesGrp/BOYAmt0507550
IRS990/TotalLiabilitiesGrp/EOYAmt0642612
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0339477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0345946
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01394698
IRS990/TotalProgramServiceRevenueAmt048000

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$0.52$0.51$1.74$1.62$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.63$0.40$1.50$1.45$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.64$0.35$1.45$1.44$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.51$0.34$1.46$1.44$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.49$0.32$1.40$1.39$0.01
2019Summary only. Only limited summary data is available for this year.$0.77$0.46$0.31$1.40$1.38$0.02
2018Summary only. Only limited summary data is available for this year.$0.78$0.49$0.28$1.36$1.35$0.02
2017Summary only. Only limited summary data is available for this year.$0.77$0.50$0.27$1.17$1.16$0.01
2016Summary only. Only limited summary data is available for this year.$0.76$0.50$0.26$1.17$1.17$0.00
2015Summary only. Only limited summary data is available for this year.$0.76$0.50$0.26$1.15$1.17$0.02
2014Summary only. Only limited summary data is available for this year.$0.73$0.45$0.28$1.16$1.14$0.02
2013Summary only. Only limited summary data is available for this year.$0.73$0.47$0.26$1.40$1.33$0.08
2012Summary only. Only limited summary data is available for this year.$0.59$0.41$0.18$1.24$1.24$0.00
2011Summary only. Only limited summary data is available for this year.$0.56$0.38$0.18$0.67$0.81$0.14