Smile Again Grief Ministries
Legal name: Smile Again Grief Ministries Inc
Nonprofit profile at a glance
- EIN
- 260768257
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Clearwater, MN, USA
- Phone
- 3203108877
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $196,233
- Expenses
- $716,988
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- MARILYN EIBENSTEINER (PRESIDENT)
Highest reported compensation
- TRISTAN BORLAND (EXECUTIVE DI): $15,661 total reported compensation
- JILL BORLAND (EXECUTIVE DI): $15,661 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Smile again ministries was started to help parents deal with the grief of losing a child and the pain that always accompanies it. Smile again ministries, inc. (sam) was formed in 2007 with the vision of providing a safe place (a retreat center)where parents and siblings can come to talk about their incredible grief, to deal with shattered emotions and to begin the lifelong process of healing. Whitetail lodge is now a reality and open year round. Families who have lost a child (of any age) are welcome. Sam exists to help hurting people find hope and peace in their pain.
What it reported doing in 2024
Each year families from all over the united states come to smile again ministries whitetail lodge located near crosslake, mn. Smile again ministries helps moms and dads and surviving siblings deal with the grief and struggles that follow the death of a child.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
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: 89
- Transparency & Controls: 93
- Accountability: 62
- Sustainability: 5
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.1%; rating input score 99
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 87.5%; rating input score 88; 24th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -265.4%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 4.4%; rating input score 33; 33rd percentile among comparable filings
Growth
- Program expense growth: 20.3% per year; rating input score 100; 84th percentile among comparable filings
- Revenue growth: 3.4% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: -2.6% per year; rating input score 0; 16th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
- Governance: 7 of 8 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $711K in reported program spending
- Leadership: top reported pay $16K · 8 people listed
- Consistency: 20 of 20 current checks pass
- Schedules: 4 filed schedules · includes grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 33/100.