SMART CHILD & FAMILY SERVICES: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- SMART CHILD & FAMILY SERVICES (EIN 01-0493869)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-05-20
- IRS object ID
- 202031419349301718
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-05-20T16:39:26-05:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 824812448 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PGM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 265 Main Street | AddressLine1Txt |
| City | Biddeford | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04005 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010493869 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMART CHILD & FAMILY SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMAR | BusinessNameControlTxt |
| Phone | 2078920386 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1360 | AddressLine1Txt |
| City | WINDHAM | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04062 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN PERCY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2078920386 | PhoneNum |
| Signature | 2020-05-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P01200943 | PTIN |
| Phone | 2074155714 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.183.171.136 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-05-20 | IPDt |
| IP Tm | 16:39:23 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 3F9056DF507FCFA6CE5B6CD4F31CAED81F9AD9F8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN PERCY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1360 | AddressLine1Txt |
| City | WINDHAM | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04062 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,057,167 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SMARTCFS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | ME | LegalDomicileStateCd |
| Activity Or Mission | SMART'S MISSION IS TO PARTNER WITH INDIVIDUALS, FAMILIES AND COMMUNITIES TO PROVIDE INTEGRATED AND COMPASSIONATE BEHAVIORAL HEALTH SERVICES TO IMPROVE THE WELL-BEING OF THOSE IN NEED. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,188 | PYContributionsGrantsAmt |
| CY Contributions Grants | $23,136 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,357,414 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,030,725 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,532 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $792 | PYOtherRevenueAmt |
| CY Other Revenue | $3,306 | CYOtherRevenueAmt |
| PY Total Revenue | $2,368,926 | PYTotalRevenueAmt |
| CY Total Revenue | $2,057,167 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,736,057 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,448,599 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $8,842 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $717,088 | PYOtherExpensesAmt |
| CY Other Expenses | $648,614 | CYOtherExpensesAmt |
| PY Total Expenses | $2,453,145 | PYTotalExpensesAmt |
| CY Total Expenses | $2,097,213 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$84,219 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$40,046 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $455,907 | TotalAssetsBOYAmt |
| Total Assets EOY | $412,251 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $506,630 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $503,020 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$50,723 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$90,769 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SMART'S MISSION IS TO PARTNER WITH INDIVIDUALS, FAMILIES AND COMMUNITIES TO PROVIDE INTEGRATED AND COMPASSIONATE BEHAVORIAL HEALTH SERVICES TO IMPROVE THE WELL-BEING OF THOSE IN NEED | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $395,206 | ExpenseAmt |
| Revenue | $371,187 | RevenueAmt |
| Desc | TREATMENT FOSTER CARE PROGRAM PROVIDED NON-RESIDENTIAL TREATMENT FOR 33 FOSTER CHILDREN USING A TEAM APPROACH TO PROVIDE THERAPEUTIC SERVICES IN SAFE, SUPPORTING AND NURTURING HOME ENVIRONMENTS FOR AT RISK CHILDREN WITHIN AN ACTIVE NETWORK OF WELL-TRAINED PROFESSIONALS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $233,508 | ExpenseAmt |
| Revenue | $223,974 | RevenueAmt |
| Desc | HOME & COMMUNITY TREATMENT SERVICES (HCT) IS A HOME BASED TREATMENT PROGRAM THAT UTILIZES A MASTERS LEVEL CLINICIAN AND A BHP BEHAVIORAL HEALTH SPECIALIST, BACHELOR LEVEL PERSON, TO WORK WITH BOTH THE IDENTIFIED CLIENT AND THE ENTIRE FAMILY SYSTEM TO TRY AND HELP STABILIZE THE UNIT. TREATMENT AVERAGES 3-6 MONTHS AND FREQUENT VISITS DURING THE WEEK TO ACHIEVE THE SPECIFIC GOALS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $577,804 | ExpenseAmt |
| Revenue | $902,766 | RevenueAmt |
| Desc | SMART CHILD AND FAMILY SERVICES' COUNSELING PROGRAM ASSISTED 272 CHILDREN, ADOLESCENTS, AND ADULTS TO BETTER MANAGE INTERNAL AND EXTERNAL CHALLENGES. THE PROGRAM WORKS COLLABORATIVELY WITH TRAINED PROFESSIONALS TO ENSURE A COMPREHENSIVE QUALITY OF SERVICE TO THE COMMUNITY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $87,336 | $73,393 | TARGETED CASE MANAGEMENT (TCM) IS A SERVICE THAT CONSISTS OF A LICENSED, BACHELORS LEVEL SOCIAL WORKER THAT MEETS REGULARLY WITH THE FAMILY AND CHILD TO LOCATE AND COORDINATE SERVICES FOR THE FAMILY SUCH AS HOUSING, REFERRALS FOR THERAPEUTIC SERVICES AND OR EVALUATIONS, AND HELP WITH TRANSPORTATION TO CLIENT CENTERED APPOINTMENTS. TARGETED CASE MANAGEMENT IS ALSO ABLE TO ACCOMPANY THE FAMILY TO SCHOOL AND COMMUNITY MEETINGS TO ASSIST IN ADVOCATING FOR THE NEEDS OF THE CLIENT. CHILDREN BETWEEN THE AGES OF BIRTH AND 21 WHO RECEIVE MAINECARE SERVICES AREELIGIBLE FOR THIS PROGRAM. |
| $126,625 | $154,619 | SUBSTANCE ABUSE (SA) IS A MULTIFACETED TREATMENT PROGRAM WITH SEVERAL COMPONENTS AND LEVELS OF CARE AND TREATMENT. ALL SA IS DELIVERED OUTPATIENT. WE OFFER MEDICATION SERVICES TO THOSE THAT NEED IT, AN INTENSIVE OUTPATIENT PROGRAM (OP) WHICH OPERATES 5 DAYS PER WEEK, INDIVIDUAL, COUPLES, FAMILY, GROUP(S) TREATMENT, DEEP EVALUATIONS AND TREATMENT, TREATMENT FOR THE AFFECTED OTHER(S), AND PREVENTION/TRAINING SERVICES. WE ALSO DO ASSESSMENTS AND EVALUATIONS AS NEEDED. |
| $253,325 | $308,092 | COMMUNITY INTEGRATION (CI) AND BEHAVIORAL HEALTH HOME (BHH) ARE SERVICES DESIGNED TO MEET THE CASE MANAGEMENT NEEDS OF ADULTS WITH A MENTAL HEALTH DIAGNOSIS OR COGNITIVE IMPAIRMENT. THE GOAL OF OUR STAFF (BACHELOR LEVEL FOR BHH AND MHRT-C CERTIFICATION FOR Cl) IS TO BRING ABOUT CHANGE IN THE LIVES OF THESE ADULTS THROUGH: PROVIDING ACCESS TO SUPPORTIVE AND EMPOWERING SERVICES, TO WORK COLLABORATIVELY ALONGSIDE THE CLIENT TO IMPROVE THE OVERALL LEVEL OF FUNCTIONING FOR THE INDIVIDUAL, AND INCREASE THE CONNECTION WITH NATURAL SUPPORTS. THIS ISACCOMPLISHED THROUGH INCREASED ADVOCACY, CONNECTION WITH FINANCIAL AND THERAPEUTIC RESOURCES, REFERRALS FOR EVALUATIONS AND ADDITIONAL SERVICES AS NEEDED. IT IS OUR BELIEF THAT THE GREATER PART OF PROGRESS IS DONE BY WORKING COLLABORATIVELY WITH THE CLIENT, FAMILY, AND OUTSIDEAGENCIES TOWARDS A COMMON GOAL OF A LEAST RESTRICTIVE ENVIRONMENT AND A HIGHER LEVEL OF INDEPENDENCE. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $467,286 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $536,104 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,673,804 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BECKY HUMPHREY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2078920386 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1360 | AddressLine1Txt |
| City | WINDHAM | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04062 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Irena Zaburanna | ||||||
| Board President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Deborah Munson-Feagans Esq | ||||||
| Board Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Todd Roma | ||||||
| Board Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Jeri Keane-Dreyer PhD | ||||||
| Board Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Vaughn A Hardest PhD | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Casey McCurry | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sam Pfeifle | ||||||
| Board Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Susan Percy | ||||||
| Executive Director | 32.00 | Yes (X) | $76,155 | $0 | $955 | |
| Cassandra Humphrey | ||||||
| Director of Operations | 40.00 | Yes (X) | $54,308 | $0 | $10,257 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $130,463 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,212 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harvard Pilgrim Health Care | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 MARKET STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | HEALTH INSURANCE PREMIUMS | ServicesDesc |
| Compensation | $108,396 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $23,136 | AllOtherContributionsAmt |
| Total Contributions | $23,136 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Mental health fees | 624100 | $902,766 | $902,766 |
| Therapeutic foster car | 624100 | $371,187 | $371,187 |
| Board & care fees | 624100 | $248,449 | $248,449 |
| Home & community treat | 624100 | $223,974 | $223,974 |
| Substance abuse | 624100 | $154,619 | $154,619 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,730 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $129,730 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,030,725 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,306 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,306 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,306 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,057,167 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,034,031 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,463 | TotalAmt |
| Program Services | $117,417 | ProgramServicesAmt |
| Management And General | $9,132 | ManagementAndGeneralAmt |
| Fundraising | $3,914 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,101,745 | TotalAmt |
| Program Services | $835,029 | ProgramServicesAmt |
| Management And General | $262,112 | ManagementAndGeneralAmt |
| Fundraising | $4,604 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,479 | TotalAmt |
| Program Services | $75,879 | ProgramServicesAmt |
| Management And General | $41,600 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,912 | TotalAmt |
| Program Services | $78,294 | ProgramServicesAmt |
| Management And General | $20,618 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,550 | TotalAmt |
| Program Services | $2,071 | ProgramServicesAmt |
| Management And General | $479 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,831 | TotalAmt |
| Program Services | $22,069 | ProgramServicesAmt |
| Management And General | $534 | ManagementAndGeneralAmt |
| Fundraising | $228 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,308 | TotalAmt |
| Program Services | $27,800 | ProgramServicesAmt |
| Management And General | $6,508 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,456 | TotalAmt |
| Program Services | $37,258 | ProgramServicesAmt |
| Management And General | $9,198 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,086 | TotalAmt |
| Program Services | $35,893 | ProgramServicesAmt |
| Management And General | $193 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,383 | TotalAmt |
| Program Services | $16,850 | ProgramServicesAmt |
| Management And General | $3,533 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,547 | TotalAmt |
| Program Services | $10,965 | ProgramServicesAmt |
| Management And General | $5,582 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,327 | TotalAmt |
| Program Services | $25,996 | ProgramServicesAmt |
| Management And General | $17,331 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| FOSTER PARENTS- STIPEND | $207,645 | $207,645 | |
| PROVISION FOR UNCOLLECT | $54,229 | $54,229 | |
| PROVIDER TAX | $36,655 | $36,655 | |
| LICENSES AND FEES | $24,410 | $9,226 | $15,184 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,187 | TotalAmt |
| Program Services | $80,528 | ProgramServicesAmt |
| Management And General | $22,563 | ManagementAndGeneralAmt |
| Fundraising | $96 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,097,213 | TotalAmt |
| Program Services | $1,673,804 | ProgramServicesAmt |
| Management And General | $414,567 | ManagementAndGeneralAmt |
| Fundraising | $8,842 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,660 | BOYAmt |
| EOY | $32,086 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,887 | BOYAmt |
| EOY | $437 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,267 | BOYAmt |
| EOY | $131,583 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $615,142 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $370,147 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,432 | BOYAmt |
| EOY | $244,995 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,661 | BOYAmt |
| EOY | $3,150 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,907 | BOYAmt |
| EOY | $412,251 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,640 | BOYAmt |
| EOY | $65,371 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $44,500 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $391,990 | BOYAmt |
| EOY | $393,149 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,630 | BOYAmt |
| EOY | $503,020 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$50,723 | BOYAmt |
| EOY | -$90,769 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$50,723 | BOYAmt |
| EOY | -$90,769 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $455,907 | BOYAmt |
| EOY | $412,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$40,046 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,406 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $7,943 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,437 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,188 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,136 | CurrentTaxYearAmt |
| Total | $48,110 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,298,622 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,944,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,613,049 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,357,414 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,030,725 | CurrentTaxYearAmt |
| Total | $12,244,616 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,305,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,952,749 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,615,486 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,365,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,053,861 | CurrentTaxYearAmt |
| Total | $12,292,726 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $12,292,726 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,532 | CurrentTaxYearMinus1YearAmt |
| Total | $2,567 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,532 | CurrentTaxYearMinus1YearAmt |
| Total | $2,567 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $340 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $123 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $792 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,306 | CurrentTaxYearAmt |
| Total | $4,561 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,305,389 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,952,757 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,615,615 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,368,926 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,057,167 | CurrentTaxYearAmt |
| Total | $12,299,854 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99940 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99960 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,865 | OtherCostOrOtherBasisAmt |
| Book Value | $26,865 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $521,125 | OtherCostOrOtherBasisAmt |
| Depreciation | $309,257 | DepreciationAmt |
| Book Value | $211,868 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,056 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,210 | DepreciationAmt |
| Book Value | $5,846 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,096 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,680 | DepreciationAmt |
| Book Value | $416 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $244,995 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,057,167 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,057,167 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,057,167 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,097,213 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,097,213 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,097,213 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | SMART CHILD AND FAMILY SERVICES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINED NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A)(2) OF THE CODE. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO US FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS AFTER THE FILING OF THE RETURN. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN PERCY | PersonNm |
| Relationship With Org | EXECUTIVE DIRECTOR | RelationshipWithOrgTxt |
| Loan Purpose | ED PAID OFF LOAN DUE TO WALNUT HILL & CONTRIBUTED TO SIGN ON AGREEMENT | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $44,500 | OriginalPrincipalAmt |
| Balance Due | $44,500 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | 0 | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $44,500 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASEY MCCURRY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $78 | TransactionAmt |
| Transaction | INITIAL WEB HOSTING REIMBURSEMENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | MANAGEMENT REVIEWS THE FORM 990 AND PROVIDES A COPY TO THE BOARD MEMBERS PRIOR TO FILING THE RETURN. |
| Form 990, Part VI, Section B, line 12c | THROUGH BOARD OF DIRECTOR MEETINGS AND SENIOR MANAGEMENT MEETINGS WE REVIEW POLICY ANNUALLY, MONITORING STAFF RELATIONS TO THE BEST OF OUR ABILITY. IF A PROBLEM OCCURS, WE INVESTIGATE AND RESOLVE THE PROBLEM. |
| Form 990, Part VI, Section B, line 15a | THE EXECUTIVE DIRECTOR'S COMPENSATION WAS BASED ON THE ANNUAL BUDGET SIZE OF SMART CFS AND OPINIONS FROM THE BOARD AND HR DIRECTOR REGARDING WHAT THEY FELT WERE FAIR COMPENSATIONS BASED ON TASKS AND LICENSURE. |
| Form 990, Part VI, Section C, line 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |