Civic Intelligence

Sma Healthcare Foundation Inc

EIN 59-3496645 • 501(c)3 • Daytona Beach, FL

Profile

The stewart-marchman-act foundation is focused on building the resources to complement the programs of stewart-marchman-act behavioral healthcare, conduct behavioral healthcare research and community education.

150 Magnolia AveDaytona Beach, FL 32114-4304

www.smafoundation.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.01x

Higher debt load relative to revenue than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

7th percentile

-39%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

52nd percentile

$132,868

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

21st percentile

-4.4%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-5.0%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$7,913,078

Down $363,789 (-4.4%) from 2024

Liabilities

Down

$7,850

Down $174,859 (-96%) from 2024

Net Assets

Down

$7,905,228

Down $188,930 (-2.3%) from 2024

Revenue

Down

$1,165,640

Down $61,417 (-5.0%) from 2024

Expenses

Up

$1,623,267

Up $895,621 (+123%) from 2024

Net Income

Down

-$457,627

Down $957,038 (-192%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2012: $9,569,833Liabilities 2012: $3,587,260Net Assets 2012: $5,982,5732012Assets 2013: $9,323,407Liabilities 2013: $3,229,849Net Assets 2013: $6,093,5582013Assets 2014: $9,512,423Liabilities 2014: $3,058,865Net Assets 2014: $6,453,5582014Assets 2015: $9,262,823Liabilities 2015: $2,332,224Net Assets 2015: $6,930,5992015Assets 2016: $9,046,596Liabilities 2016: $2,003,610Net Assets 2016: $7,042,9862016Assets 2017: $8,646,863Liabilities 2017: $1,822,867Net Assets 2017: $6,823,9962017Assets 2018: $7,600,456Liabilities 2018: $1,302,520Net Assets 2018: $6,297,9362018Assets 2019: $7,307,582Liabilities 2019: $1,189,374Net Assets 2019: $6,118,2082019Assets 2020: $6,894,907Liabilities 2020: $905,389Net Assets 2020: $5,989,5182020Assets 2021: $7,652,385Liabilities 2021: $732,711Net Assets 2021: $6,919,6742021Assets 2022: $6,729,042Liabilities 2022: $576,392Net Assets 2022: $6,152,6502022Assets 2023: $7,658,374Liabilities 2023: $378,351Net Assets 2023: $7,280,0232023Assets 2024: $8,276,867Liabilities 2024: $182,709Net Assets 2024: $8,094,1582024Assets 2025: $7,913,078Liabilities 2025: $7,850Net Assets 2025: $7,905,2282025

Highlighted filing

2025

Assets$7,913,078
Liabilities$7,850
Net Assets$7,905,228

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2012: $697,2272012Expenses 2013: $768,4652013Revenue 2014: $1,065,126Expenses 2014: $653,189Net Income 2014: $411,9372014Revenue 2015: $942,367Expenses 2015: $680,073Net Income 2015: $262,2942015Revenue 2016: $902,046Expenses 2016: $650,852Net Income 2016: $251,1942016Revenue 2017: $756,478Expenses 2017: $1,119,538Net Income 2017: -$363,0602017Revenue 2018: $608,234Expenses 2018: $616,755Net Income 2018: -$8,5212018Revenue 2019: $375,669Expenses 2019: $584,338Net Income 2019: -$208,6692019Revenue 2020: $562,077Expenses 2020: $607,165Net Income 2020: -$45,0882020Revenue 2021: $806,440Expenses 2021: $586,027Net Income 2021: $220,4132021Revenue 2022: $768,502Expenses 2022: $723,312Net Income 2022: $45,1902022Revenue 2023: $1,691,998Expenses 2023: $724,788Net Income 2023: $967,2102023Revenue 2024: $1,227,057Expenses 2024: $727,646Net Income 2024: $499,4112024Revenue 2025: $1,165,640Expenses 2025: $1,623,267Net Income 2025: -$457,6272025

Highlighted filing

2025

Revenue$1,165,640
Expenses$1,623,267
Net Income-$457,627

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.91$0.01$7.91$1.17$1.62$0.46
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$0.18$8.09$1.23$0.73$0.50
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$0.38$7.28$1.69$0.72$0.97
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.73$0.58$6.15$0.77$0.72$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.65$0.73$6.92$0.81$0.59$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.91$5.99$0.56$0.61$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.31$1.19$6.12$0.38$0.58$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.60$1.30$6.30$0.61$0.62$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.65$1.82$6.82$0.76$1.12$0.36
2016Detailed filing. Detailed filing data is available for this year.$9.05$2.00$7.04$0.90$0.65$0.25
2015Detailed filing. Detailed filing data is available for this year.$9.26$2.33$6.93$0.94$0.68$0.26
2014Detailed filing. Detailed filing data is available for this year.$9.51$3.06$6.45$1.07$0.65$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.32$3.23$6.09$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.57$3.59$5.98$0.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 16, 2026
Return Version
2024v5.5
Gross Receipts
$7,758,392
Mission and Program Overview

Mission

To foster relationships to increase community awareness and support for services provided by sma healthcare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,563,372$2,907,246▼ $656,126
Land, Buildings, and Equipment, Net$3,088,623$2,815,637▼ $272,986
Investments Other Securities$764,859$815,046▲ $50,187
Savings and Temporary Cash Investments$303,613$792,006▲ $488,393
Cash and Non-Interest-Bearing Accounts$167,519$189,844▲ $22,325
Prepaid Expenses and Deferred Charges-$20,310-
Total Assets$8,276,867$7,913,078▼ $363,789
Other Assets Total$388,881$372,989▼ $15,892
Liabilities
Mortgage Notes Payable Secured by Investment Property$182,416--
Deferred Revenue-$7,850-
Accounts Payable and Accrued Expenses$293--
Total Liabilities$182,709$7,850▼ $174,859
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,902,626$5,745,785▼ $156,841
Net Assets With Donor Restrictions$2,191,532$2,159,443▼ $32,089
Total Net Assets Fund Balance$8,094,158$7,905,228▼ $188,930
Total Liabilities and Net Assets / Fund Balance$8,276,867$7,913,078▼ $363,789

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,682,537$4,142,121$6,824,658
Equipment$0$308,272$308,272
Land$133,100-$133,100
Other Securities$815,046--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jennifer SecorExecutive DirectorFT$132,868$132,868

Board Members and Trustees

NameTitle
R Brooks CaseyChair
Ryan WillImmediate Past Chair
Heather ShubirgVice-chair
Andrew GurtisDirector
Carl Lentz IvDirector
Cynthia FiteDirector
Dr Megan BagwellDirector
Hank AshbyDirector
Howard M HolleyDirector
Jon GreavesDirector
Quanita MayDirector
James StowersDirector as of 9/10/2024
Scott SpradleyDirector as of 9/10/2024
Austin BrownleeSma Board Liaison as of 10/1/2024
David PerrymanExecutive At-large
Maureen FranceExecutive At-large
Art ZimmetSecretary
Lawrence J McdermottTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$592,246
Program Service Revenue
$260,000
Investment Income
$279,985
Other Revenue
$33,409
All Other Contributions
$170,031
Change in Net Assets
$-457,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,188,502
Revenue Not Reported on Financial Statements
$-22,862
Revenue Not Reported on Form 990
$549,482
Other Revenue Adjustments
$-44,264
Total Revenue per Audited Statements
$1,737,984
Total Revenue per Form 990
$1,165,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,167,588
Other Expenses$455,679
Total Fundraising Expense$6,062
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,167,588--$1,167,588
Depreciation Depletion$272,986--$272,986
Advertising-$32,400-$32,400
Fees for Service Investment Mgmnt Fees-$21,402-$21,402
Interest$13,704--$13,704
Information Technology-$13,246-$13,246
Fees for Services Accounting-$13,110-$13,110
Office Expenses-$5,344-$5,344
Other Expenses$73,517$3,908$6,062$3,908
Total Functional Expenses$1,527,795$89,410$6,062$1,623,267

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,926,914
Total Expenses per Form 990$1,623,267
Expenses per Audited Statements$1,601,865
Expenses Not Reported on Form 990$325,049
Expenses Not Reported on Financial Statements$21,402
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Sma Healthcare IncDaytona Beach, FL501(c)(3)SMA PROJECTS INCLUDED: PLANNING FOR WESTSIDE DEVELOPMENT AND PROGRAM SUPPORT ACROSS THE AGENCY$1,167,588
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,673
Fundraising Direct Expenses$44,264
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$271,840$77,543$18,710$58,833
Total Events$271,840$77,543$44,264$33,279
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the organization in advance of the due date of the return for review by the appropriate staff and board members.

Form 990, Part VI, Section B, Line 12C

Conflicts of interest are discussed prior to a new member joining the board. They are required to disclose if their situation changes throughout the year. A yearly affidavit is signed by each member stating that are no conflicts of interest that they are aware of.

Form 990, Part VI, Section B, Line 15

The organization does not have any paid employees. The supported organization, sma healthcare (sma), a 501(c)(3) organization, donates the time and related expense of its employees to operate the foundation. Per irs instructions, these donated services are not reflected on the foundation's form 990 revenue or expense.

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Sma Healthcare Foundation Inc
EIN
59-3496645
Phone
3862541136
Address
150 MAGNOLIA AVE, DAYTONA BEACH, FL 32114-4304

Signing Officer

Name
Andrea Schweizer
Title
Officer
Phone
3862541136
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Schweizer
Formed
1997
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
58

Preparer

Firm
James Moore & Copl
Address
121 EXECUTIVE CIRCLE, DAYTONA BEACH, FL 32114-1180
Preparer
James a Halleran
Phone
3862574100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in beneficial interest in trust -15,892.

Financial Statement Notes

PART X, LINE 2:

The foundation is exempt from federal income tax under section 501(c)(3) of the internal revenue code, except for taxes on unrelated business income. Since the foundation had no taxable unrelated business income during the years ended june 30, 2025 and 2024, no provision for income taxes is provided in the financial statements. Management of the foundation considers the likelihood of changes by taxing authorities in its filed income tax returns and recognizes a liability for or discloses potential significant changes that management believes are more likely than not to occur, including changes to the foundation's status as a not-for-profit entity. Management believes the foundation met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore no provision for income taxes has been provided in these financial statements. The foundation's income tax returns for the past three years are subject to examination by tax authorities, and may change upon examination.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in beneficial interest in charitable trust -15,892.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Special event expenses reported on 990 part viii -44,264.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special event expenses reported on 990 part viii 44,264.

Raw XML AppendixShowing 400 of 605 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm5HANK ASHBY
IRS990/Form990PartVIISectionAGrp/PersonNm6DR MEGAN BAGWELL
IRS990/Form990PartVIISectionAGrp/PersonNm7AUSTIN BROWNLEE
IRS990/Form990PartVIISectionAGrp/PersonNm8CYNTHIA FITE
IRS990/Form990PartVIISectionAGrp/PersonNm9MAUREEN FRANCE
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IRS990/Form990PartVIISectionAGrp/PersonNm11ANDREW GURTIS
IRS990/Form990PartVIISectionAGrp/PersonNm12HOWARD M HOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm13CARL LENTZ IV
IRS990/Form990PartVIISectionAGrp/PersonNm14QUANITA MAY
IRS990/Form990PartVIISectionAGrp/PersonNm15DAVID PERRYMAN
IRS990/Form990PartVIISectionAGrp/PersonNm16SCOTT SPRADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm17JAMES STOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm18JENNIFER SECOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SMA BOARD LIAISON AS OF 10/1/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR AS OF 9/10/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR AS OF 9/10/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
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IRS990/MissionDesc0TO FOSTER RELATIONSHIPS TO INCREASE COMMUNITY AWARENESS AND SUPPORT FOR SERVICES PROVIDED BY SMA HEALTHCARE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0TWO MEMBERS OF THE SMA HEALTHCARE BOARD OF DIRECTORS (SMA) ARE ALSO THE MEMBERS OF THE SMA HEALTHCARE FOUNDATION (THE FOUNDATION) BOARD AND ACTIVELY PARTICIPATE IN THE FOUNDATION BOARD MEETINGS INCLUDING DISCUSSIONS ON HOW THE FOUNDATION CAN BEST SUPPORT THE NEEDS OF SMA HEALTHCARE. THE FOUNDATION FULFILLED ITS COMMITMENT THIS YEAR TO PROVIDE SUPPORT FOR THE CONSTRUCTION OF A NEW OUTPATIENT FACILITY IN WEST VOLUSIA AS WELL AS PROVIDING SUPPORT TO MULTIPLE SMA PROGRAMS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE SMA HEALTHCARE FOUNDATION (THE FOUNDATION) PROVIDED FINANCIAL SUPPORT TO SMA HEALTHCARE (SMA) DURING THE 2024-2025 FISCAL YEAR FOR THE PURPOSES OF ASSISTING WITH FUNDING FOR THE OUTPATIENT FACILITY IN WEST VOLUSIA AND PROVIDING GENERAL SUPPORT TO CLIENTS IN NEED ACROSS THE AGENCY. SMA COMMUNICATES ITS NEEDS TO THE FOUNDATION VIA BOARD PARTICIPATION: TWO MEMBERS OF THE SMA BOARD OF DIRECTORS ALSO SERVE AS FOUNDATION BOARD MEMBERS; THE TWO ORGANIZATIONS WORK TOGETHER CLOSELY TO DETERMINE HOW THE FOUNDATION CAN BEST SUPPORT THE NEEDS OF SMA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2DURING THE FISCAL YEAR 2024-2025, FUNDING RECEIVED BY SMA HEALTHCARE (SMAH) FROM SMA HEALTHCARE FOUNDATION (THE FOUNDATION) SUPPORTED CONSTRUCTION OF A NEW OUTPATIENT FACILITY IN WEST VOLUSIA, ALLOWING MORE AVAILABILITY AND ACCESS TO CURRENT OUTPATIENT SERVICES AS WELL AS EXPANDED SERVICES OF PRIMARY CARE AND A PHARMACY TO THE LOCAL COMMUNITY. THIS PROJECT INTEGRATES HEALTHCARE SERVICES TO ONE LOCATION, WHICH IMPROVES PATIENT CARE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SCHEDULE A, SECTION E, LINE 2B
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