Smh Case Management FY2023 filing

Tax-deductible

Uniondale, NY501(c)(3)HospitalsEIN 27-2321384

SMH Case Management, Inc. helps patients and families navigate the challenges of caring for a loved one at home by assisting families in accessing a full range of resources and programs within the community.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$121K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $1.3M a year · 33% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$121K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $124K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.6M
450% of total assets
Concern: liabilities are 450% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
-1% vs prior year
Spent
$5.8M
To programs
87%
Net assets
−$5.9M
By yearFY2020–FY2024
Revenue
$3.9M
FY2023▼ -1%
Revenue by fiscal year
FY2020$3.5M
FY2021$4.0M
FY2022$3.9M
FY2023$3.9M
FY2024$3.8M
Expenses
$5.8M
FY2023▲ +10%
Expenses by fiscal year
FY2020$4.0M
FY2021$4.7M
FY2022$5.3M
FY2023$5.8M
FY2024$5.6M
Net assets
−$5.9M
FY2023▼ -49%
Net assets by fiscal year
FY2020−$1.9M
FY2021−$2.6M
FY2022−$4.0M
FY2023−$5.9M
FY2024−$7.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2013-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Dec 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $5.1M Management & general 13% · $752K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990; $121K paid to officers and key staff.

Part VII, Section A · reportable compensation
Prog. Director
$120,915Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
VP Foundation
$0Pt VII · Sec A
General Councel
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A

Ebbony McPhatter’s $123K as Prog. Director is at the 37th percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Nancy Speller———$143,494$143,064
Ebbony McPhatter$123,134$120,915$118,994——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects families with community resources to help them care for loved ones at home.

Provided by the organization

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1 program service account for $5.1M of program spending, described in the organization's own filed words · FY2023.
01

Case management services are provided to health home eligible children. Health home case managers coordinate patient services and promote access to resources that help to improve health outcomes, reduce preventable hospitalization and ER visits and avoid unnecessary care for Medicaid members.

$5.1Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$124K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Fees for servicesLn 2g$3.7M
Gifts and grantsLn 1h$167K
Other incomeLn 4–11$2K
Money outPt IX
$5.8M
Ln 25
Programscol B$5.1M
Managementcol C$752K
Owns and owesPt X
−$5.9M
net assets · Ln 32
Cash and savingsLn 1–2$518K
Total assetsLn 16$1.7M
LiabilitiesLn 26$7.6M
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$167K
Government grantsLn 1e$66K
Fees for servicesLn 2g$3.7M
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$518K
SavingsLn 2$0
Cash and savings togetherLn 1–2$518K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$293K
Total assetsLn 16$1.7M
LiabilitiesLn 26$7.6M
Net assetsLn 32−$5.9M
OperationsPt I, VI
EmployeesI 560
VolunteersI 62
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$707K$518K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$2.1M$1.7M
LiabilitiesLn 26$6.1M$7.6M
Net assetsLn 32−$4.0M−$5.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$3.1M$2.8M$363K
Pension plan contributionsLn 8$194K$169K$24K
Other employee benefitsLn 9$1.7M$1.5M$137K
Payroll taxesLn 10$242K$218K$24K
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$5K$5K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$9K$9K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$178K$116K$62K
Information technologyLn 14$7K$7K
RoyaltiesLn 15$0
OccupancyLn 16$233K$209K$24K
TravelLn 17$32K$31K$667
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$995$475
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$78K$78K
All other expensesLn 24e$0
Total functional expensesLn 25$5.8M$5.1M$752K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.8M$5.6M−$1.8M−$7.7M 990 PDF
FY2023 Viewing $3.9M$5.8M−$1.9M−$5.9M 990 PDF
FY2022 $3.9M$5.3M−$1.4M−$4.0M 990 PDF
FY2021 $4.0M$4.7M−$754K−$2.6M 990 PDF
FY2020 $3.5M$4.0M−$431K−$1.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $3,854,661 across 12 lines filed
VIII-1d Related organizations$97,976
VIII-1e Government grants$65,560
VIII-1f All other contributions, gifts and grants$3,620
VIII-1h Total contributions, gifts and grants$167,156
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,685,069$3,685,069
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $2,436$2,436
VIII-12 Total revenueRelated to mission $3,685,069 · Excluded from tax $2,436$3,854,661
Part IX · Statement of functional expenses $5,803,388 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,769,132 · Management $363,334$3,132,466
IX-8 Pension plan contributionsPrograms $169,369 · Management $24,374$193,743
IX-9 Other employee benefitsPrograms $1,533,291 · Management $136,953$1,670,244
IX-10 Payroll taxesPrograms $218,029 · Management $23,847$241,876
IX-11a Management fees$0
IX-11b Legal feesManagement $2,726$2,726
IX-11c Accounting feesManagement $12,558$12,558
IX-11d Lobbying feesPrograms $4,884$4,884
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $8,988$8,988
IX-12 Advertising and promotionManagement $6,280$6,280
IX-13 Office expensesPrograms $115,786 · Management $62,362$178,148
IX-14 Information technologyManagement $6,650$6,650
IX-15 Royalties$0
IX-16 OccupancyPrograms $208,952 · Management $24,358$233,310
IX-17 TravelPrograms $30,935 · Management $667$31,602
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $995 · Management $475$1,470
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $78,443$78,443
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $5,051,373 · Management $752,015 · Fundraising $0$5,803,388
Part X · Balance sheet $1,692,110 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $706,739$518,016
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,018,463$880,693
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $412,168$293,401
X-16 Total assetsStart of year $2,137,370$1,692,110
X-17 Accounts payable and accrued expensesStart of year $690,902$736,289
X-25 Other liabilitiesStart of year $5,428,065$6,886,145
X-26 Total liabilitiesStart of year $6,118,967$7,622,434
X-27 Net assets without donor restrictionsStart of year −$3,981,597−$6,020,324
X-28 Net assets with donor restrictions$90,000
X-32 Total net assets or fund balancesStart of year −$3,981,597−$5,930,324
X-33 Total liabilities and net assetsStart of year $2,137,370$1,692,110
Part XI · Reconciliation of net assets −$5,930,324 net assets at year end
XI-1 Total revenue$3,854,661
XI-2 Total expenses$5,803,388
XI-3 Revenue less expenses−$1,948,727
XI-4 Net assets at start of year−$3,981,597
XI-10 Net assets at end of year−$5,930,324

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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