Good Samaritan Ministries does not meet the following 7 Standards for Charity Accountability:
Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
GSM does not meet this Standard because its board of directors does not:
- Review the performance of the Chief Executive Officer at least once every two years.
- Have an approved conflict of interest policy.
- Receive a copy of the organization's IRS Form 990.
- Have a voting member of the board who is assigned the responsibility of serving as the treasurer.
Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
GSM does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
GSM does not meet this Standard because:
- The organization has not completed an effectiveness assessment in the last two years.
Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
GSM does not meet this Standard because, when the organization provided 2020 budget information, it indicated that the budget:
- Did not identify total projected program service expenses.
- Did not identify total projected administrative expenses.
- Did not break program service expenses down by major program category including auto shop and sales, other programs, shelter and rehabilitation, thrift store, and work programs.
Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
GSM does not meet this Standard because:
- The organization states it does not have an annual report covering activities conducted in 2019.
Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
GSM does not meet this Standard because the organization’s website, https://www.gsamministries.com/, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- A summary of the organization's 2019 program service accomplishments.
- A roster of the organization's board of directors.
Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
GSM does not meet this Standard because the privacy policy on ithe organization's website, https://www.gsamministries.com/, does not indicate:
- What personal information is being collected and how it will be used.
- What security measures are in place to protect personal information that is collected.
Good Samaritan Ministries meets the remaining 13 Standards for Charity Accountability.
Good Samaritan Ministries (GSM) reports that it is a Biblical based residential program that helps impoverished residents overcome homelessness, poverty, alcoholism, and drug dependency. The organization states that it operates a 12-month program to meet the physical, emotional, and spiritual needs of its residents at no cost to the individual. To assist individuals in gaining skillsets to ease the transition to the general community, GSM offers work and training programs within the organization's auto shop, thrift store, and on the maintenance and cleaning crews. Once successfully completing the program, employed graduates may rent an apartment from GSM to assist in rebuilding the individual's finances. In addition, the organization reports that it assists the local community by offering low income housing to those who qualify and provides Christmas gifts to children of the organization's residents.
For the year ended June 30, 2019, Good Samaritan Ministries's program expenses were:
| Other programs |
$769,921 |
| Shelter and rehabilitation |
$675,304 |
| Thrift store |
$619,327 |
| Auto shop and auto sales |
$71,176 |
| Work program |
$30,744 |
| Total Program Expenses: |
$2,166,472 |
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Chief Executive
Michael D. McClary, Executive Director
-
Compensation*
$68,874
-
Chair of the Board
Michael Beall
-
Chair's Profession / Business Affiliation
Executive Vice President, Davenport & Company, LLC
-
Board Size
7
-
Paid Staff Size
20
*2018 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet
Fundraising costs were 11% of related contributions. (Related contributions, which totaled $2,481,688 are donations received as a result of fundraising activities.)
This organization is tax-exempt under section 501(c) (3) of the Internal Revenue Code.It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on Good Samaritan Ministries's audited financial statements for the year ended June 30, 2019.
| Source of Funds |
| Contributions |
$1,615,129 |
| In-kind contributions |
$534,633 |
| Rental income |
$401,869 |
| Thrift store, yard, and other sales |
$331,926 |
| Work program fees |
$57,323 |
| Auto sales |
$20,058 |
| Investment income |
$10,520 |
| Other revenue |
$7,725 |
| Sale of assets, net |
($16,000) |
| Total Income |
$2,963,183 |
- Programs: 78%
- Administrative: 13%
- Fundraising: 9%
| Total Income |
$2,963,183 |
| Program expenses |
$2,166,472 |
| Fundraising expenses |
$265,768 |
| Administrative expenses |
$352,451 |
| Other expenses |
$0 |
| Total expenses: |
$2,784,691 |
| Income in Excess of Expenses |
$178,492 |
| Beginning Net Assets |
$2,317,377 |
| Other Changes In Net Assets |
$-667 |
| Ending Net Assets |
$2,495,202 |
| Total Liabilities |
$2,622,740 |
| Total Assets |
$5,117,942 |
Note 1: As noted in the above financial section, "other changes in net assets" refers to a prior period adjustment.
Note 2: According to GSM's audited financial statements for the year ended June 30, 2019, the organization received $534,633 in contributed goods and services including art, books, clothing, dishware, luggage, and other items ($330,839), food ($181,789), automobiles ($21,453), and services ($552).