SERVICE MANAGEMENT SOLUTIONS FOR CHILDREN INC (EIN 822255472) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Principal Officer

MICHAEL BOWIE

Phone

3522441500

Tax Period

2023-07-01 to 2024-06-30

SERVICE MANAGEMENT SOLUTIONS FOR CHILDREN INC, founded in 2017, is a community nonprofit that reported $2.2M in total revenue in fiscal year 2023. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $3.5M exceeded revenue, resulting in a 56% operating deficit.

Mission

SERVICE MANAGEMENT SOLUTIONS FOR CHILDREN, INC. (SMS) SUPPLIES CREATIVE AND INNOVATIVE SERVICES RELATED TO ADMINISTRATIVE OVERSIGHT, INFORMATION TECHNOLOGY (IT), STAFF DEVELOPMENT AND TRAINING, COMMUNICATIONS, AND HUMAN RESOURCES FOR HUMAN SERVICE ORGANIZATIONS. SMS MANAGES A COMPREHENSIVE SUITE OF SERVICES TO HELP ORGANIZATIONS PRIORITIZE THE WORK ASSOCIATED WITH THE CORE MISSION, HELPING NON-PROFITS FOCUS ON WHAT MATTERS. IN DOING SO, SMS AIMS TO INCREASE THE STABILITY AND RESILIENCY OF OUR COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,852,858

Investment Income $386,993

Other Revenue $2,915

TOTAL REVENUE $2,242,766

Expense Breakdown

Grants Paid $1,311,009

Salaries & Benefits $1,555,561

Fundraising Expenses $0

Program Expenses $3,164,141

Other Expenses $629,936

TOTAL EXPENSES $3,496,506

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,242,766	$3,436,883	-0.3%
Expenses	$3,496,506	$3,451,925	+0.0%
Net Income	$-1,253,740	$-15,042	+82.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

N/A

Independent Members

N/A

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$340,563

Total Directors

$206,938

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL BOWIE	CHAIR	1.00	Officer Director	$0	$0	$0
EDWARD PEDDIE	CHAIR-ELECT THRU 07/2023	1.00	Officer Director	$0	$0	$0
CATHERINE AYERS	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
ESTER TIBBS	DIRECTOR	1.00	Director	$0	$0	$0
KENNY BRIGHTON	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM ROSSI	DIRECTOR THRU 11/2023	1.00	Director	$0	$0	$0
KATHRYN MCELHANEY	DIRECTOR	1.00	Director	$0	$0	$0
DENNY GEORGE	DIRECTOR	1.00	Director	$0	$0	$0
KARIN POLIFKO	DIRECTOR	1.00	Director	$0	$0	$0
GINGER GRIFFETH	PRESIDENT/CEO	8.00	Officer Director	$174,996	$31,942	$206,938
MICHAEL RENEKE	CFO	5.00	Officer	$113,193	$20,432	$133,625
ALISSA CROSS	CHIEF OF CASE MANAGEMENT & PERMANENCY	10.00	Highest	$104,965	$18,566	$123,531
JAMES WEAVER	CHIEF OF STAFF	7.00	Highest	$115,704	$5,838	$121,542

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$2,242,766	$3,496,506	No data	$-1,253,740
2023	$3,436,883	$3,451,925	$2,803,517	$-15,042
2022	$3,055,458	$2,898,832	$2,707,530	$156,626
2021	$2,913,355	$2,767,053	$2,395,848	$146,302
2020	$3,003,025	$2,661,616	$2,395,662	$341,409
2019	$2,306,899	$2,194,491	$1,291,008	$112,408
2018	$861,592	$392,045	$899,316	$469,547

SERVICE MANAGEMENT SOLUTIONS FOR CHILDREN INC