Smart Child & Family Services

Nonprofit profile at a glance

EIN
010493869
IRS 990 coverage
2009–2020
Forms available
Form 990 2020
Location
Windham, ME, USA
Phone
2078920386
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$677,990
Expenses
$428,372
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Irena Zaburanna (Board President)
  • Deborah Munson-Feagans Esq (Board Vice President/Secre)
  • Greg Bowers (Executive Director)
  • Susan Percy (Former Executive Director)

Highest reported compensation

  • Susan Percy (Former Executive Director): $8,334 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smart's mission is to partner with individuals, families and communities to provide integrated and compassionate behavorial health services to improve the well-being of those in need

What it reported doing in 2020

Community integration (ci) and behavioral health home (bhh) are services designed to meet the case management needs of adults with a mental health diagnosis or cognitive impairment. The goal of our staff (bachelor level for bhh and mhrt-c certification for c1) is to bring about change in the lives of these adults through: providing access to supportive and empowering services, to work collaboratively alongside the client to improve the overall level of functioning for the individual, and increase the connection with natural supports. This isaccomplished through increased advocacy, connection with financial and therapeutic resources, referrals for evaluations and additional services as needed. It is our belief that the greater part of progress is done by working collaboratively with the client, family, and outsideagencies towards a common goal of a least restrictive environment and a higher level of independence.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 48
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.1%; rating input score 43
  • Program expense ratio: 68.3%; rating input score 68
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 36.8%; rating input score 86; 86th 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: 1.9%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: -10.3% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -6.6% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 43.1% of revenue deployed · 68.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 6 filed program accomplishments · $292K in reported program spending
  • Leadership: top reported pay $8K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 12 filing years from 2009 to 2020
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.