Smh Administrative Services

Nonprofit profile at a glance

EIN
271529374
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Bayside, NY, USA
Phone
7188192889
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Official website

Reported finances

Revenue
$20,312,010
Expenses
$20,312,010
Assets
$11,235,252
Liabilities
$21,264,051

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • EDWIN F SIMPSER MD (President & CEO)

Highest reported compensation

  • EDWIN F SIMPSER MD (President & CEO): $1,019,859 total reported compensation
  • WILLIAM L MEAD (COO/CFO): $682,205 total reported compensation
  • CARLA CANGEMI (VP/CMO): $556,378 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Smh administrative services, inc. ("sma") is a not-for-profit corporation providing administrative support to affiliated not-for-profit organizations serving children requiring medical and rehabilitative services. St. Mary's healthcare system for children, inc. ("smhsc")is the sole corporate member of smh administrative services, inc. Other members of smhsc include st. Mary's hospital for children, inc.("smh"), st mary's foundation for children, inc. ("foundation"), st. Mary's rehabilitation center for children ("smrcc"), st. Mary's community care professionals, inc. ("ccp") and extraordinary home care d/b/a st. Mary's home care. The primary sources of revenues are fees from providing administrative support services to affiliated not-for-profit organizations.

What it reported doing in 2024

Smh administrative services, inc. ("sma") is a not-for-profit corporation providing administrative support to affiliated not-for-profit organizations serving children requiring specialized medical and rehabilitative services. Services include executive leadership, financial management, human resources management, information technology and telecommunications, and other administrative support services.smh administrative service's reports no programmatic expenses in part iii because its primary programmatic activity is to provide administrative and management services to its related tax-exempt affilliated organizations; accordingly, all expenses are reported as administrative on the functional expense schedule (part ix)

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 83
  • Accountability: 81
  • Sustainability: 20
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1%; rating input score 1
  • Program expense ratio: 1%; rating input score 1
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 1.89; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 48% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: -2.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 1% of revenue deployed · 1% of spending went to programs
  • Governance: 2 of 3 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $200K in reported program spending
  • Leadership: top reported pay $1M · 14 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $519K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 10 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.

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.