Smile Farms Inc
Nonprofit profile at a glance
- EIN
- 465360466
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Jericho, NY, USA
- Phone
- 5162374748
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Sheltered Employment
Reported finances
- Revenue
- $1,595,180
- Expenses
- $1,256,182
- Assets
- $1,617,588
- Liabilities
- $175,824
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JAMES F MCCANN (CHAIRMAN & PRESIDENT)
- MICHELLE THOMPSON-DOLBERRY (VICE PRESIDENT)
Highest reported compensation
- DIANA MARTIN (MANAGING DIRECTOR (THRU 9/6/24)): $102,860 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 farms creates meaningful work and training opportunities for people with developmental disabilities. We believe in the power of work because it provides purpose, pride and personal growth.
What it reported doing in 2024
In 2024, smile farms opened our 13th campus, smile farms at catholic health's mercy hospital in rockville centre, ny. This campus has 12 raised gardening beds and all of the vegetables grown and harvested will be donated to the food insecure at the mercy family care center. Smile farms continues to employ individuals with disabilities at smile farms at ighl, with four locations on eastern long island.expanded program at family residences and essential enterprises (free), including smile chef program where participants use culinary skills and produce grown to make pickles, eggplant caponata and green tomato spread. Continued with the smile sellers program, where participants learn retail and selling skills selling the products made at farmer's markets and corporate pop-up sales. Free also introduced gardening skills into their vocational program.started vocational training program at small batch in garden city where nassau boces students learn kitchen skills.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
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 fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 54
- Transparency & Controls: 94
- Accountability: 95
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.4%; rating input score 52
- Program expense ratio: 65.7%; rating input score 66
- Fundraising efficiency: $8.12 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings
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: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 21.3%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 1.29; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 8.2%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 19.6% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 20.2% per year; rating input score 100; 86th percentile among comparable filings
- Asset growth: 27.2% per year; rating input score 100; 89th percentile among comparable filings
Details
- Where the money goes: 52.4% of revenue deployed · 65.7% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $825K in reported program spending
- Leadership: top reported pay $103K · 11 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 8 filed schedules · includes major donors and grants
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 8 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 — Financial Efficiency: Mission deployment rate scored 52/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.