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Nonprofiteer
← SMH CASE MANAGEMENT

Form 990 for tax year 2022

Filed by SMH CASE MANAGEMENT.

Totals

Total revenue
$3,909,860
Total expenses
$5,286,919
Contributions and grants received
$2,500
Grants paid
$0
Program service revenue
$3,903,500
Investment income
$0
Other revenue
$3,860
Total assets, end of year
$2,137,370
Total liabilities, end of year
$6,118,967
Net assets or fund balances, end of year
-$3,981,597
Program services expenses (Part IX)
$4,644,427
Management and general expenses
$642,492
Fundraising expenses
$0
Program service expenses (Part III)
$4,644,427

Program services were 87.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $2,500

  • 2a · Program service revenue: Case Management Services

    total $3,903,500 · related or exempt $3,903,500

  • 3 · Investment income

    total $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Medical Services

    total $3,860 · excluded $3,860

  • 11e · Other revenue, total

    $3,860

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $2,960,936 · program services $2,664,766 · management and general $296,170

  • 8 · Pension plan contributions

    total $190,996 · program services $171,000 · management and general $19,996

  • 9 · Other employee benefits

    total $1,186,455 · program services $1,091,397 · management and general $95,058

  • 10 · Payroll taxes

    total $235,348 · program services $216,230 · management and general $19,118

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $1,504 · management and general $1,504

  • 11c · Fees: accounting

    total $11,545 · management and general $11,545

  • 11d · Fees: lobbying

    total $4,636 · program services $4,636

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $4,227 · management and general $4,227

  • 12 · Advertising and promotion

    total $4,380 · management and general $4,380

  • 13 · Office expenses

    total $208,491 · program services $133,157 · management and general $75,334

  • 14 · Information technology

    total $5,325 · program services $14 · management and general $5,311

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $366,421 · program services $340,299 · management and general $26,122

  • 17 · Travel

    total $21,657 · program services $21,404 · management and general $253

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,680 · program services $1,524 · management and general $156

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $83,318 · management and general $83,318

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $831,927 · end of year $706,739

  • 2 · Savings and temporary cash investments

    end of year $0

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $1,051,416 · end of year $1,018,463

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10c · Land, buildings and equipment, net

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $412,168

  • 17 · Accounts payable and accrued expenses

    beginning of year $526,987 · end of year $690,902

  • 25 · Other liabilities

    beginning of year $3,960,894 · end of year $5,428,065

  • 27 · Net assets without donor restrictions

    beginning of year -$2,604,538 · end of year -$3,981,597

Mission and programs · 2022

Mission

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. Skilled case managers coordinate an array of services including securing private duty nursing, attending school meetings, coordinating multiple therapies, working with regulatory agencies, working with contractors on environmental modifications to the home, and providing support to the patients family.

Activities or mission (Part I)

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.

  • 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.On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted in response to the COVID-19 pandemic. For the year ended December 31, 2020, SMH Case Management, Inc. received grant payments under this Act, which are considered nonexchange transactions, totaling $58,001. The grant payments were recorded to deferred revenue when received in 2020 and released to revenue in 2021 when the total payments are supported with COVID-19 related expenses on a consolidated basis, and the grant amounts are covered in full by SMH Case Management, Inc.

    Expenses $4,644,427 · Revenue $3,909,500

As filed on the 2022 return.

Listed in Part VII

  • Edwin F Simpser MD

    PRES, CEO & CMO

    Total calculated
    $1,073,956
    From this org
    $0
    From related orgs
    $1,004,766
    Other
    $69,190
    Hours/week
    1 + 43.5 related

    Schedule J breakdown matched by us

    Base
    not reported + $700,000 related
    Bonus
    not reported + $75,000 related
    Other
    not reported + $229,766 related
    Deferred
    not reported + $41,175 related
    Nontaxable benefits
    not reported + $28,015 related
    Filer's total
    not reported + $1,073,956 related

  • William L Mead

    COO/CFO

    Total calculated
    $629,133
    From this org
    $0
    From related orgs
    $574,846
    Other
    $54,287
    Hours/week
    1 + 43.5 related

    Schedule J breakdown matched by us

    Base
    not reported + $482,449 related
    Bonus
    not reported + $47,500 related
    Other
    not reported + $44,897 related
    Deferred
    not reported + $22,875 related
    Nontaxable benefits
    not reported + $31,412 related
    Filer's total
    not reported + $629,133 related

  • Adam Waxer

    GENERAL COUNCEL

    Total calculated
    $374,985
    From this org
    $0
    From related orgs
    $322,912
    Other
    $52,073
    Hours/week
    1 + 43.5 related

    Schedule J breakdown matched by us

    Base
    not reported + $276,965 related
    Bonus
    not reported + $27,300 related
    Other
    not reported + $18,647 related
    Deferred
    not reported + $20,772 related
    Nontaxable benefits
    not reported + $31,301 related
    Filer's total
    not reported + $374,985 related

  • Steven Polinsky

    CIO

    Total calculated
    $321,595
    From this org
    $0
    From related orgs
    $282,587
    Other
    $39,008
    Hours/week
    1 + 43.5 related

    Schedule J breakdown matched by us

    Base
    not reported + $238,189 related
    Bonus
    not reported + $23,500 related
    Other
    not reported + $20,898 related
    Deferred
    not reported + $11,290 related
    Nontaxable benefits
    not reported + $27,718 related
    Filer's total
    not reported + $321,595 related

  • Ebbony Mcphatter

    PROG. DIRECTOR

    Total calculated
    $136,878
    From this org
    $118,994
    From related orgs
    $0
    Other
    $17,884
    Hours/week
    37.5

  • Cindy Johnson

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1.5 + 5.5 related

  • Samuel R Karetsky

    SECY/TREASUER

    Total calculated
    $0
    Hours/week
    1 + 7.5 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
25 September 2023
IRS schema version
2022v5.0
Source object
202332689349301263

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