S A M H Corporation
SAMH Corporation: Consistent Revenue, High Liabilities, and No Program Spending
EIN: 222486350 · Roxbury, MA · NTEE: L20I · Updated: 2026-04-04
| Metric | Value |
|---|---|
| Total Revenue | $525K |
| Total Expenses | $414K |
| CEO/Top Officer Pay | $0, |
| Net Assets | $333K |
| Transparency Score | 20/100 |
Is S A M H Corporation Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About S A M H Corporation
S A M H Corporation (EIN: 222486350) is a nonprofit organization based in Roxbury, MA, classified under NTEE code L20I. The organization reported total revenue of $525K and total assets of $986K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of S A M H Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
S A M H Corporation is a small nonprofit that has been operating for 29 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $529K |
| Total Expenses | $414K |
| Surplus / Deficit | +$115K |
| Total Assets | $1.0M |
| Total Liabilities | $678K |
| Net Assets | $333K |
| Operating Margin | 21.8% |
| Debt-to-Asset Ratio | 67.1% |
| Months of Reserves | 29.3 months |
Financial Health Grade: A
In 2023, S A M H Corporation reported a surplus of $115K with revenue exceeding expenses, holds 29.3 months of operating reserves (strong position), has a debt-to-asset ratio of 67.1% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), S A M H Corporation's revenue has grown at a compound annual growth rate (CAGR) of 2.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +1.9% | -7.9% | +4.2% |
| 2022 | +7.9% | +2.9% | +3.5% |
| 2021 | +6.6% | -2.8% | +3.5% |
| 2020 | -10.3% | -11.2% | -2.4% |
| 2019 | -0.4% | +4.4% | -3.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1997 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates S A M H Corporation with a Mission Score of 20 out of 100 (Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 100%
- programs: 0%
- fundraising: 0%
According to IRS 990 filings, S A M H Corporation allocates its expenses as follows: admin: 100%, programs: 0%, fundraising: 0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $115K, with revenue exceeding expenses.
- Debt-to-asset ratio: 67.1%.
Executive Compensation Analysis
Executive compensation cannot be assessed as program service expenses are consistently reported as $0, making it impossible to determine if any compensation is tied to program delivery.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of S A M H Corporation's IRS 990 filings:
- Zero reported program service expenses across all available filings (2016-2023), raising serious questions about charitable activities.
- Liabilities consistently exceed assets, with liabilities at $678,408 and assets at $1,011,643 in 2023, indicating a precarious financial position.
- The organization's net assets are consistently negative, suggesting a long-term inability to cover its obligations.
- Despite consistent revenue, there is no evidence of charitable output or impact based on the financial data provided.
Strengths
The following positive indicators were identified for S A M H Corporation:
- Consistent revenue generation, averaging around $500,000 annually over the past eight years.
Frequently Asked Questions about S A M H Corporation
Is S A M H Corporation a legitimate charity?
Based on AI analysis of IRS 990 filings, S A M H Corporation (EIN: 222486350) significant concerns. Mission Score: 20/100. 4 red flags identified, 1 strength noted.
How does S A M H Corporation spend its money?
Detailed spending breakdown data is not yet available for S A M H Corporation. Check back for updated IRS 990 analysis.
Are donations to S A M H Corporation tax-deductible?
S A M H Corporation is registered as a tax-exempt nonprofit (EIN: 222486350). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the S A M H Corporation CEO make?
S A M H Corporation's highest-compensated officer earns $0, annually. The organization reported $525K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
How does S A M H Corporation compare to similar nonprofits?
With a transparency score of 20/100 (Poor), S A M H Corporation is below average for NTEE category L20I nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is S A M H Corporation located?
S A M H Corporation is headquartered in Roxbury, Massachusetts and files with the IRS under EIN 222486350. It is classified under NTEE code L20I.
How many years of IRS 990 filings does S A M H Corporation have?
S A M H Corporation has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $525K in total revenue.
What does S A M H Corporation do?
S A M H Corporation is a nonprofit organization in the Housing & Shelter sector, located in Roxbury, Massachusetts. It is classified under NTEE code L20I.
How much revenue does S A M H Corporation have?
S A M H Corporation reported total revenue of $524,621. Based on 13 IRS 990 filings on record.
What are S A M H Corporation's total assets?
S A M H Corporation holds total assets of $986,278 as reported in IRS 990 filings.
Where is S A M H Corporation located?
S A M H Corporation is based in Roxbury, Massachusetts.
What is S A M H Corporation's EIN?
S A M H Corporation's Employer Identification Number (EIN) is 222486350. This is the unique tax ID assigned by the IRS for tax-exempt organizations.
What type of nonprofit is S A M H Corporation?
S A M H Corporation is classified under NTEE code L20I (Housing & Shelter).
Is S A M H Corporation a registered 501(c)(3)?
Yes, S A M H Corporation is recognized as a tax-exempt organization by the IRS. EIN: 222486350.
Does S A M H Corporation file IRS Form 990?
Yes, S A M H Corporation has 13 IRS Form 990 filings on record. The most recent covers tax period 202312.
What was S A M H Corporation's revenue in 2023?
In the 202312 filing period, S A M H Corporation reported total revenue of $529,047, total expenses of $413,777, and net assets of $1,011,643.
Is S A M H Corporation's revenue growing or declining?
S A M H Corporation's revenue is relatively stable. Revenue went from $519,201 (202212) to $529,047 (202312), a +1.9% change. Based on 13 filings on record.
What is S A M H Corporation's most recent 990 filing?
The most recent IRS Form 990 filing for S A M H Corporation covers tax period 202312. It shows revenue of $529,047, expenses of $413,777, total assets of $1,011,643, and liabilities of $678,408.
Is S A M H Corporation a trustworthy charity?
Based on AI analysis of IRS 990 data, S A M H Corporation has notable concerns. Mission Score: 20/100 (Poor). 4 red flags identified. 1 strength noted.
What are the red flags for S A M H Corporation?
The following concerns were identified: Zero reported program service expenses across all available filings (2016-2023), raising serious questions about charitable activities.. Liabilities consistently exceed assets, with liabilities at $678,408 and assets at $1,011,643 in 2023, indicating a precarious financial position.. The organization's net assets are consistently negative, suggesting a long-term inability to cover its obligations.. Despite consistent revenue, there is no evidence of charitable output or impact based on the financial data provided.. These flags are based on automated analysis of IRS 990 public filings and should be verified independently.
What are S A M H Corporation's strengths?
Positive indicators for S A M H Corporation include: Consistent revenue generation, averaging around $500,000 annually over the past eight years.. These findings are derived from AI analysis of the organization's financial filings.
How does S A M H Corporation compensate executives?
Executive compensation cannot be assessed as program service expenses are consistently reported as $0, making it impossible to determine if any compensation is tied to program delivery. Executive compensation data is sourced from IRS 990 filings, which require disclosure of officer, director, and key employee pay.
Given the consistent reporting of $0 in program service expenses, what is the actual charitable purpose and activity of SAMH Corporation?
Based on the provided financial data, there is no evidence of direct charitable program spending, which is highly unusual for a nonprofit organization. Further investigation into their activities beyond financial statements is critical.
How does SAMH Corporation manage to operate with consistently negative net assets and high liabilities without engaging in program spending?
The sustained operation with negative net assets and no program spending suggests that the organization might be primarily focused on administrative functions or has an undisclosed operational model not reflected in standard program expense reporting. This financial structure is unsustainable for a typical nonprofit.
Filing History
IRS 990 filing history for S A M H Corporation showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), S A M H Corporation's revenue has grown by 32.3%, moving from $400K to $529K. Total assets increased by 223% over the same period, from $313K to $1.0M. Total functional expenses rose by 10.9%, from $373K to $414K. In its most recent filing year (2023), S A M H Corporation reported a surplus of $115K, with revenue exceeding expenses. The organization holds $678K in liabilities against $1.0M in assets (debt-to-asset ratio: 67.1%), resulting in net assets of $333K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $529K | $414K | $1.0M | $678K | — | View 990 |
| 2022 | $519K | $449K | $971K | $753K | — | View 990 |
| 2021 | $481K | $436K | $938K | $790K | — | — |
| 2020 | $451K | $449K | $906K | $803K | — | View 990 |
| 2019 | $504K | $505K | $929K | $828K | — | View 990 |
| 2018 | $505K | $484K | $959K | $856K | — | View 990 |
| 2017 | $518K | $505K | $950K | $869K | — | View 990 |
| 2016 | $482K | $481K | $973K | $905K | — | View 990 |
| 2015 | $453K | $469K | $1.0M | $946K | — | View 990 |
| 2014 | $428K | $405K | $936K | $853K | — | View 990 |
| 2013 | $403K | $387K | $339K | $280K | — | View 990 |
| 2012 | $389K | $368K | $325K | $277K | — | View 990 |
| 2011 | $400K | $373K | $313K | $286K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $529K, expenses of $414K, and assets of $1.0M (revenue +1.9% year-over-year).
- 2022: Revenue of $519K, expenses of $449K, and assets of $971K (revenue +7.9% year-over-year).
- 2021: Revenue of $481K, expenses of $436K, and assets of $938K (revenue +6.6% year-over-year).
- 2020: Revenue of $451K, expenses of $449K, and assets of $906K (revenue -10.3% year-over-year).
- 2019: Revenue of $504K, expenses of $505K, and assets of $929K (revenue -0.4% year-over-year).
- 2018: Revenue of $505K, expenses of $484K, and assets of $959K (revenue -2.5% year-over-year).
- 2017: Revenue of $518K, expenses of $505K, and assets of $950K (revenue +7.5% year-over-year).
- 2016: Revenue of $482K, expenses of $481K, and assets of $973K (revenue +6.6% year-over-year).
- 2015: Revenue of $453K, expenses of $469K, and assets of $1.0M (revenue +5.8% year-over-year).
- 2014: Revenue of $428K, expenses of $405K, and assets of $936K (revenue +6.1% year-over-year).
- 2013: Revenue of $403K, expenses of $387K, and assets of $339K (revenue +3.7% year-over-year).
- 2012: Revenue of $389K, expenses of $368K, and assets of $325K (revenue -2.8% year-over-year).
- 2011: Revenue of $400K, expenses of $373K, and assets of $313K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for S A M H Corporation:
Data Sources and Methodology
This transparency report for S A M H Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.