Jonathan C Smith Foundation for Bipolar
Nonprofit profile at a glance
- EIN
- 452465363
- IRS 990 coverage
- 2024–2025
- Forms available
- Form 990 2025, Form 990-EZ 2023
- Location
- Florence, SC, USA
- Phone
- 8432294235
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $142,355
- Expenses
- $147,816
- Assets
- $397,244
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- LYNN BROWN-BULLOCH (PRESIDENT)
People named in this filing
- CHRISTINE CIOCCO (DIRECTOR, SOCIAL MEDIA AND)
- GARY BULLOCH (MEMBER)
- JIM FREDERICK (DIRECTOR, BRIGHTER FUTURES)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Touch the lives of at risk teens through awareness building and education, advocacy, and mentorship, coaching, and clinical & resource leaders from across the target segments of healthcare, education, and jonathan c smith foundation for bipolar support.
What it reported doing in 2025
The annual brighter days conference brings together about 400 key healthcare, education, first responder, and this year we added a track for parent/families. First responders for education on evidenced-based practices in mental health. Priority calls to action for our community include: universal risk assessment screening within healthcare emergency departments, primary care, and counseling offices; universal risk assessment.the building brighter days coalition was launched off of the 1st annual brighter days conference in 2024 with >40 individuals and 25 organizations participating in work to develop a community-based suicide safety net that includes comprehensive community-based suicide awareness and prevention training, gun safety training, spect brain scan medical scholarship program, mobile crisis transport, you are not alone program for patients admitted to the leatherman behavioral care pavilion, and transitions care post crisis intervention. This group is actively engaged in building out these community-based strategic initiatives.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 84
- Accountability: 63
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.6%; rating input score 100
- Program expense ratio: 95.9%; rating input score 96
- Fundraising efficiency: $2,999.48 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 87.5%; rating input score 88; 26th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -3.8%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 2.69; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 46.4% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 23% per year; rating input score 100; 89th percentile among comparable filings
- Asset growth: 27.9% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 99.6% of revenue deployed · 95.9% of spending went to programs
- Governance: 14 of 16 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $142K in reported program spending
- Leadership: top reported pay $0 · 16 people listed
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.