Smith Farm Ltd

Nonprofit profile at a glance

EIN
521977976
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2024838600
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$1,413,253
Expenses
$1,614,028
Assets
$2,966,721
Liabilities
$374,576

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

Leadership & pay

12 people listed

Executive titles in this filing

  • LISA SIMMS BOOTH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LISA SIMMS BOOTH (EXECUTIVE DIRECTOR): $190,443 total reported compensation
  • MICHELLE L CLERMONT (DEPUTY DIRECTOR): $165,356 total reported compensation

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

Overview

Mission

Smith center for healing and the arts is a Washington, dc-based nonprofit health, education, and arts organization. Our mission is to develop and promote healing practices that explore physical, emotional, and mental wellness that leads to life-affirming changes. Smith center, a non-profit 501(c)(3) organization, is the only Washington, dc independent cancer support organization serving the entire population of our nation's capital. Smith center is a national leader in utilizing the arts as tools for healing. Smith center welcomes people of all races, genders and religious traditions. Most programs are free of charge and smith center offers partial scholarship assistance for fee based programs whenever possible.

What it reported doing in 2024

Health and wellness smith center offers integrative healing programs for adults with cancer, caregivers and the community. Cancer support programs at the u street facility include support groups, yoga and stress reduction, nutrition classes and creativity workshops. We also provide integrative cancer retreats. We offer individual patient navigation services through our trained integrative patient navigators. And individual and group counseling for cancer patients through social workers and a psychologist.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 89
  • Accountability: 81
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.7%; rating input score 98
  • Program expense ratio: 85.5%; rating input score 86
  • Fundraising efficiency: $6.7 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: 0.13; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 22%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 97.7% of revenue deployed · 85.5% of spending went to programs
  • Governance: 10 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $190K · 12 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • High — Sustainability: Operating margin scored 13/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.