Union Gospel Mission in Sacramento, California (CA)

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Union Gospel Mission
Employer Identification Number (EIN)946103618
Name of OrganizationUnion Gospel Mission
Address400 Bannon St, Sacramento, CA 95811-0204
ActivitiesOther religious activities
SubsectionReligious Organization
Ruling Date01/1964
DeductibilityContributions are deductible
FoundationChurch
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,911,172
Amount of Income$3,502,559
Form 990 Revenue Amount$3,478,813
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Homeless Persons Centers, Services


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Amount of income in 2012: $3,502,559
Union Gospel Mission: 

 $3,502,559
Other organizations performing similar types of work: 

 $1,271,314

Assets in 2012: $3,911,172
This organization: 

 $3,911,172
Other organizations performing similar types of work: 

 $1,266,990

Expenses in 2007: $2,643,334
This organization: 

 $2,643,334
Other organizations performing similar types of work: 

 $2,824,555

Income to expenses ratio in 2007: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 58.1%
This organization: 

 58.1%
Other organizations performing similar types of work: 

 81.6%

Number of employees in 2007: 20
This organization: 

 20
Other organizations performing similar types of work: 

 48

Employees paid over $50,000 in 2007: 0.0%
Union Gospel Mission: 

 0.0%
Other organizations performing similar types of work: 

 4.2%

Grants share in income in 2007: 100.3%
Union Gospel Mission: 

 100.3%
Other organizations performing similar types of work: 

 91.8%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$2,147,310$2,037,114$2,560,341$2,984,803$3,010,048$3,144,827$2,951,000$2,796,873
Contributions, gifts, grants, and similar amounts received$2,148,166$2,034,968$2,575,381$2,994,795$2,996,985$3,138,487$2,947,000$2,804,012
Contributions to donor advised funds$0$0
Direct public support$2,148,166$2,034,968$2,575,381$2,994,795$2,996,985$3,138,487$2,947,000$2,804,012
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$3,081$453$360$993$0$2,265$1,863$3,142
Dividends and interest from securities$0$1,123$4,937$2,467$5,592$6,582$10,175$21,622
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-5,333$0$-10,593$-21,769$2,776$-5,627$1,795$0
Gross amount from sales of assets other than inventory$0$4,826$2,913$153,280$48,620$46,778$24,160$0
Less: cost or other basis and sales expenses$5,333$4,826$13,506$175,049$45,844$52,405$22,365$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$-14,766$-36,106
Gross revenue$0$0$0$0$0$0$21,480$3,300
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$36,246$39,406
Gross profit or (loss) from sales of inventory$0$0$-9,744$3,611$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$3,951$9,361$0$0$0$0
Less: cost of goods sold$0$0$13,695$5,750$0$0$0$0
Other revenue$1,396$570$0$4,706$4,695$3,120$4,933$4,203
Total expenses$2,017,073$1,815,028$2,428,394$2,823,213$3,007,636$3,156,030$2,515,317$2,643,334
Program services$1,427,966$1,185,612$1,668,945$1,723,666$1,636,287$1,513,935$1,350,844$1,535,270
Management and general$107,986$126,036$108,290$224,203$300,205$626,672$589,213$347,024
Fundraising$481,121$503,380$651,159$875,344$1,071,144$1,015,423$575,260$761,040
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$758,788$975,010$1,105,460$1,308,354$1,322,382$1,336,945$1,822,095$1,906,283
Excess or (deficit) for the year$130,237$222,086$131,947$161,590$2,412$-11,203$435,683$153,539
Net assets or fund balances at beginning of year$638,236$758,788$975,010$1,105,460$1,308,354$1,322,382$1,336,945$1,822,095
Other changes in net assets or fund balances$-9,685$-5,864$-1,497$41,304$11,616$25,766$49,467$-69,351
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$2,643,334$1,535,270$347,024$761,040
Grants paid from donor advised funds$0
Other grants and allocations$261,373
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$219,670$152,831$33,715$33,124
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$306,263$206,863$66,801$32,599
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$70,335$52,196$16,988$1,151
Payroll taxes$30,509$25,845$3,212$1,452
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$72,974$41,457$19,035$12,482
Telephone$23,757$3,098$20,543$116
Postage and shipping$8,086$20$1,213$6,853
Occupancy$65,375$58,431$6,944$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$101,601$55,773$45,828$0
Depreciation, depletion, etc.$109,405$65,438$28,838$15,129
Other expenses not covered above$1,373,986$611,945$103,907$658,134
Balance Sheets
20002001200220032004200520062007
Total assets$1,000,298$1,202,141$1,387,892$2,954,330$3,154,841$3,246,682$3,428,459$3,312,686
Cash - non-interest-bearing$0$150,570$76,031$57,692$10,807$137,583$113,133$21,197
Savings and temporary cash investments$488,320$426,086$345,784$125,836$151,938$165,746$370,758$460,382
Accounts receivable less allowance for doubtful accounts$12,945$15,342$6,447$2,891$5,392$7,999$1,327$8,001
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$10,374$13,554$8,643$21,539$23,249$12,919$12,919$12,919
Prepaid expenses and deferred charges$5,643$6,564$2,932$6,729$4,969$4,969$4,969$10,128
Investments - publicly-traded securities$422,147$394,288
Investments - other securities$0$67,279$142,754$291,497$314,981$355,945$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$483,016$522,746$805,301$2,448,146$2,643,505$2,561,521$2,503,206$2,405,771
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$241,510$227,131$282,432$1,645,976$1,832,459$1,909,737$1,606,364$1,406,403
Accounts payable and accrued expenses$50,225$69,890$129,598$308,586$110,249$232,177$81,070$97,024
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$189,277$156,126$149,426$1,336,743$1,722,210$1,677,560$1,525,294$1,309,379
Other liabilities$2,008$1,115$3,408$647$0$0$0$0
Total liabilities and net assets/fund balances$1,000,298$1,202,141$1,387,892$2,954,330$3,154,841$3,246,682$3,428,459$3,312,686
Total net assets or fund balances$758,788$975,010$1,105,460$1,308,354$1,322,382$1,336,945$1,822,095$1,906,283
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$2,147,310$2,037,114$2,560,341$2,984,803$3,010,048$3,144,827$0$2,796,873
Total revenue, gains, and other support per audited financial statements$2,147,861$2,044,857$2,585,939$3,025,094$3,092,897$3,206,684$0$2,821,476
Other expenses$-4,782$7,743$6,111$12,772$80,889$52,309$0$17,765
Net unrealized gains on investments$-10,998$0$0$0$13,156$35,651$0$0
Donated services and use of facilities$6,216$7,743$6,085$12,772$67,733$16,658$0$17,765
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$26$0$0$0$0$0
Other revenue$-5,333$0$-19,487$-27,519$-1,960$-9,548$0$-6,838
Investment expenses$0$0$0$0$0$0$0$0
Other$-5,333$0$-19,487$-27,519$-1,960$-9,548$0$-6,838
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$2,017,073$1,815,028$2,428,394$2,823,213$3,007,636$3,156,030$0$2,643,334
Total expenses and losses per audited financial statements$2,021,976$1,828,635$2,453,318$2,822,200$3,078,869$3,192,121$0$2,706,410
Other revenue$6,216$17,374$24,924$64,369$71,233$36,091$0$63,076
Donated services and use of facilities$6,216$7,743$0$0$67,733$16,658$0$17,765
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$1,858$10,640$0$0
Other$0$9,631$24,924$64,369$1,642$8,793$0$45,311
Other expenses$1,313$3,767$0$65,382$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$1,313$3,767$0$65,382$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$37,509$1,792$0
40$29,573$7,036$0
40$42,646$1,720$0
20$29,821$2,187$0
40$43,222$15,948$0
8$6,445$1,771$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200620
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$-7,139$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$3,142$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$21,622$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-36,106$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$4,203$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$1,641,658$2,152,643$2,037,114$2,584,629$3,012,322$3,007,272$3,150,454$2,063,971
Gifts, grants, and contributions received$1,630,980$2,148,166$2,034,968$2,575,381$2,994,795$2,996,985$3,138,487$2,047,000
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$3,951$11,352$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$9,378$3,081$1,576$5,297$3,460$5,592$8,847$12,038
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$1,300$1,396$570$0$2,715$4,695$3,120$4,933
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$2,967,953
Contributions, Gifts, Grants and Other Similar Amounts$2,999,276
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$734
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-4,359
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $4,359
Gain or (loss) (Securities / Other)$0 / $-4,359
Net loss from fundraising events$-29,268
Gross income from fundraising events$7,214
Less: direct expenses$36,482
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$1,570
Statement of Functional Expenses (for 2011)
Total functional expenses$2,673,746
Compensation of current officers, directors, trustees, and key employees$71,765
Other salaries and wages$455,748
Payroll taxes$33,832
Professional fundraising services$204,236
Other$1,908,165
Balance Sheet (for 2011)
Total assets$3,591,097
Total liabilities$484,070
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$307,160
Unsecured notes and loans payable to unrelated third parties$0
Other$176,910
Total net assets or fund balances$3,107,027
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$15,106,266
Gifts, grants, contributions, and membership fees received$15,027,248
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$62,400
Other$16,618
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10Union Gospel Mission400 Bannon St, Sacramento, CA 95811-0204CA1964-01$3,502,559
11Midori Housing Corporation1385 Mission St Ste 200, San Francisco, CA 94103-2631CA1996-03$1,113,388
12San Francisco Rescue Mission230 Jones St, San Francisco, CA 94102-2662CA1992-12$720,439
13El Dorado Housing Corporation1385 Mission St Ste 200, San Francisco, CA 94103-2631CA1995-06$673,367
14A Home Away From HomelessnessFort Mason Building 9, San Francisco, CA 94123CA1995-02$449,201
15Alameda Point Collaborative Inc677 W Ranger Ave, Alameda, CA 94501-7595CA2000-11$3,599,259
16Plowshares Peace And Justice CenterPO BOX 475, Ukiah, CA 95482-0475CA1995-03$1,304,720
17American Indian Child Resource Center522 Grand Ave, Oakland, CA 94610-3515CA1974-08$929,859
18Homeless Community Resource Center Inc236 Ocean St, Santa Cruz, CA 95060-5118CA1993-11$729,182
19Clean & Sober1321 North C Street, Sacramento, CA 95811-0607CA1999-07$306,129
20Haight Ashbury Food ProgramPo Box 170202, San Francisco, CA 94117CA1986-05$0
Number of organizations performing similar types of work
Alabama3
Arkansas1
Arizona1
California24
Colorado3
District of Columbia2
Florida3
Georgia4
Illinois8
Indiana1
Kentucky1
Louisiana1
Massachusetts7
Maryland5
Michigan1
Missouri1
Mississippi1
North Carolina1
New Jersey2
New York11
Ohio6
Oklahoma1
Pennsylvania5
Texas5
Utah1
Virginia2
Washington3
Wisconsin1
West Virginia1
Total106

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