Smart Child And Family Services
Smart Child And Family Services experiences significant revenue decline over recent years, reporting 0% officer compensation.
EIN: 10493869 · Windham, ME · NTEE: P70Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.8M |
| Total Expenses | $2.1M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $1.7 |
| Net Assets | $-90,769 |
| Transparency Score | 70/100 |
Is Smart Child And Family Services Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Smart Child And Family Services directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Smart Child And Family Services
Smart Child And Family Services (EIN: 10493869) is a nonprofit organization based in Windham, ME, classified under NTEE code P70Z. The organization reported total revenue of $1.8M and total assets of $522K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Smart Child And Family Services's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Smart Child And Family Services is a mid-size nonprofit that has been operating for 30 years, with 9 years of IRS 990 filings on record (2011–2019). Revenue has grown at a compound annual rate of 3.2%.
Key Financial Metrics (2019)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.1M |
| Total Expenses | $2.1M |
| Surplus / Deficit | $-40,046 |
| Total Assets | $412K |
| Total Liabilities | $503K |
| Net Assets | $-90,769 |
| Operating Margin | -1.9% |
| Debt-to-Asset Ratio | 122.0% |
| Months of Reserves | 2.4 months |
Financial Health Grade: D
In 2019, Smart Child And Family Services reported a deficit of $40K with expenses exceeding revenue, holds 2.4 months of operating reserves (limited), has a debt-to-asset ratio of 122.0% (high leverage).
Financial Trends
Over 9 years of filings (2011–2019), Smart Child And Family Services's revenue has grown at a compound annual growth rate (CAGR) of 3.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2019 | -13.2% | -14.5% | -9.6% |
| 2018 | -9.4% | -11.1% | +1.3% |
| 2017 | -11.4% | -6.4% | -28.2% |
| 2016 | +28.1% | +22.8% | -6.7% |
| 2015 | +3.3% | +11.2% | +2.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1996 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Smart Child And Family Services with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Smart Child And Family Services allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2019)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $40K, with expenses exceeding revenue.
- Debt-to-asset ratio: 122.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, which is highly unusual for an organization with revenues exceeding $1.7 million. This suggests either a fully volunteer executive leadership or that compensation is being reported under other expense categories, which would reduce transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Smart Child And Family Services's IRS 990 filings:
- Significant and consistent decline in annual revenue from $2,952,757 in 2016 to $1,785,536 in the latest period, indicating potential operational challenges.
- Consistent reporting of 0% officer compensation, which is highly unusual for an organization of this size and could indicate a lack of transparency in reporting executive costs or an unsustainable reliance on volunteer leadership.
- Expenses frequently exceeding or closely matching revenue, such as in 2019 where expenses ($2,097,213) exceeded revenue ($2,057,167), suggesting tight operating margins and potential for deficits.
Strengths
The following positive indicators were identified for Smart Child And Family Services:
- Long operational history with 9 filings, indicating stability and experience in the sector.
- Maintained positive net assets in most recent periods, with assets of $521,863, suggesting a degree of financial solvency.
- Liabilities generally lower than assets in recent years, indicating responsible financial management of debt.
Frequently Asked Questions about Smart Child And Family Services
Is Smart Child And Family Services a legitimate charity?
Smart Child And Family Services (EIN: 10493869) is a registered tax-exempt nonprofit based in Maine. Our AI analysis gives it a Mission Score of 70/100. It has 9 years of IRS 990 filings on record. Total revenue: $1.8M. 3 red flags identified. 3 strengths noted. Financial health grade: D.
How does Smart Child And Family Services spend its money?
Smart Child And Family Services directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Smart Child And Family Services tax-deductible?
Smart Child And Family Services is registered as a tax-exempt nonprofit (EIN: 10493869). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Smart Child And Family Services CEO make?
Smart Child And Family Services's highest-compensated officer earns $1.7 annually. The organization reported $1.8M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Smart Child And Family Services's spending goes to programs?
Smart Child And Family Services directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Smart Child And Family Services compare to similar nonprofits?
With a transparency score of 70/100 (Good), Smart Child And Family Services is above average for NTEE category P70Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Smart Child And Family Services located?
Smart Child And Family Services is headquartered in Windham, Maine and files with the IRS under EIN 10493869. It is classified under NTEE code P70Z.
How many years of IRS 990 filings does Smart Child And Family Services have?
Smart Child And Family Services has 9 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.8M in total revenue.
Why has Smart Child And Family Services' revenue declined significantly from $2,952,757 in 2016 to $1,785,536 in the latest period?
The provided data does not specify the reasons for the revenue decline. This trend warrants further investigation into funding sources, program changes, or external factors affecting the organization.
How does Smart Child And Family Services manage to operate with 0% reported officer compensation?
The consistent reporting of 0% officer compensation suggests either a volunteer-led executive team or that executive salaries are categorized differently within the financial statements, which would require a deeper dive into the full IRS 990 forms to clarify.
What is the detailed breakdown of program, administrative, and fundraising expenses for Smart Child And Family Services?
The provided summary data does not include a detailed breakdown of functional expenses. This information is crucial for a comprehensive assessment of spending efficiency and would be found in Part IX of the full IRS 990 form.
Filing History
IRS 990 filing history for Smart Child And Family Services showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2011–2019), Smart Child And Family Services's revenue has grown by 29%, moving from $1.6M to $2.1M. Total assets decreased by 22.9% over the same period, from $535K to $412K. Total functional expenses rose by 15.2%, from $1.8M to $2.1M. In its most recent filing year (2019), Smart Child And Family Services reported a deficit of $40K, with expenses exceeding revenue. The organization holds $503K in liabilities against $412K in assets (debt-to-asset ratio: 122.0%), resulting in net assets of $-90,769.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2019 | $2.1M | $2.1M | $412K | $503K | — | View 990 |
| 2018 | $2.4M | $2.5M | $456K | $507K | — | View 990 |
| 2017 | $2.6M | $2.8M | $450K | $417K | — | — |
| 2016 | $3.0M | $2.9M | $627K | $449K | — | View 990 |
| 2015 | $2.3M | $2.4M | $672K | $497K | — | View 990 |
| 2014 | $2.2M | $2.2M | $656K | $385K | — | View 990 |
| 2013 | $1.9M | $1.8M | $624K | $426K | — | View 990 |
| 2012 | $1.7M | $1.7M | $525K | $435K | — | View 990 |
| 2011 | $1.6M | $1.8M | $535K | $480K | — | View 990 |
Year-by-Year Financial Summary
- 2019: Revenue of $2.1M, expenses of $2.1M, and assets of $412K (revenue -13.2% year-over-year).
- 2018: Revenue of $2.4M, expenses of $2.5M, and assets of $456K (revenue -9.4% year-over-year).
- 2017: Revenue of $2.6M, expenses of $2.8M, and assets of $450K (revenue -11.4% year-over-year).
- 2016: Revenue of $3.0M, expenses of $2.9M, and assets of $627K (revenue +28.1% year-over-year).
- 2015: Revenue of $2.3M, expenses of $2.4M, and assets of $672K (revenue +3.3% year-over-year).
- 2014: Revenue of $2.2M, expenses of $2.2M, and assets of $656K (revenue +15.4% year-over-year).
- 2013: Revenue of $1.9M, expenses of $1.8M, and assets of $624K (revenue +12.1% year-over-year).
- 2012: Revenue of $1.7M, expenses of $1.7M, and assets of $525K (revenue +8.2% year-over-year).
- 2011: Revenue of $1.6M, expenses of $1.8M, and assets of $535K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Smart Child And Family Services:
Data Sources and Methodology
This transparency report for Smart Child And Family Services is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.