Sexual Minorities Uganda USA Incor… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Principal Officer

DANIEL CARLEY

Tax Period

2025-01-01 to 2025-12-31

Sexual Minorities Uganda USA Incorporated, founded in 2017, is a small nonprofit in the Civil Rights & Advocacy sector that reported $239K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $223K left a modest 7% surplus.

Mission

The purpose of SMUG-International, Inc., LGBTI Rights NGO, is to support the activities and programs of Sexual Minorities Uganda located in Kampala, Uganda. Support is in the form of fundraising, grant writing administration, strategic planning, networking, organization linkages and contracting with like USA organizations, along with advising and

Program Service Accomplishments

Program 1

Expenses: $217,106 Revenue: $238,559

SMUG/USA is a USA/IRS - 501c3 non-profit corporation and its purpose as a LGBTI Rights NGO is to support the activities and programs of Sexual Minorities Uganda located in Kampala, Uganda. Support is in the form of fundraising, grant writing administration, strategic planning, networking, linkages and contracting with like USA organizations, along with advising and coaching SMUG membership organization leadership.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $238,559

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $238,559

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $217,106

Other Expenses $222,535

TOTAL EXPENSES $222,535

Year-over-Year Comparison

	2025	2024	Change
Revenue	$238,559	$325,415	-0.3%
Expenses	$222,535	$390,061	-0.4%
Net Income	$16,024	$-64,646	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANK MUGISHA	PRESIDENT/DIRECTOR	010.00	Officer Director Key Emp	$0	$0	$0
DANIEL CURLEY	TREASURER/ COO	020.00	Officer Director Key Emp	$0	$0	$0
RONALD MWESIGWA	CLERK	002.00	Officer Director Key Emp	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$238,559	$222,535	$16,024	$16,024
2024	$325,415	$390,061	$17,218	$-64,646
2023	$508,894	$472,338	$47,374	$36,556

Sexual Minorities Uganda USA Incorporated