Service Management Solutions for Children Inc

Nonprofit profile at a glance

EIN
822255472
IRS 990 coverage
2017–2023
Forms available
Form 990 2023
Location
Gainesville, FL, USA
Phone
3522441500
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Foster Care

Reported finances

Revenue
$2,242,766
Expenses
$3,496,506
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • GINGER GRIFFETH (PRESIDENT/CEO)

Highest reported compensation

  • GINGER GRIFFETH (PRESIDENT/CEO): $206,938 total reported compensation
  • MICHAEL RENEKE (CFO): $133,625 total reported compensation
  • ALISSA CROSS (CHIEF OF CASE MANAGEMENT & PERMANENCY): $123,531 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To enhance the ability of our clients to ensure the safety and wellbeing of children and families by developing, managing, and sustaining an outstanding array of comprehensive services.

What it reported doing in 2023

Service management solutions for children, inc. (sms) supplies creative and innovative services related to administrative oversight, information technology (it), staff development and training, communications, and human resources for human service organizations. Sms manages a comprehensive suite of services to help organizations prioritize the work associated with the core mission, helping non-profits focus on what matters. In doing so, sms aims to increase the stability and resiliency of our communities.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for grants.

The verdict

SUPPORTED - 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: 86
  • Transparency & Controls: 82
  • Accountability: 23
  • Sustainability: 3
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.5%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: Limited
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -55.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 16.7%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 19.5% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.5% of spending went to programs
  • Governance: 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $207K · 13 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $134K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 7 filing years from 2017 to 2023
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.