Sisters of Mary of the Presentation Health Corporation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SMP Health System, inspired by the Sisters of Mary of the Presentation, provides leadership to its Catholic health care ministries as they work to fulfill the healing mission of Jesus.
- Income
- $5.6 million
- Spending
- $5.6 million
- Spent on programs
- 78%
- Reserves
- 15.6 months of spending
- Largest source of income
- fees for its services, 96%
- Employees
- 27
- Volunteers
- 8
- Highest pay
- $1.1 million, (eff 7/25); (former officer)
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 70 out of 100.
Reserves
35 of 35Spendable reserves would cover 15.6 months of spending.
Debt
2 of 20It owes 90% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
10 of 15Income fell 9% on the year before.
Spending floor
15 of 1578% of spending went to programs.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 92 out of 100.
Independent board
25 of 258 of 9 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $4.4 million spent. Sisters of Mary of the Presentation Health System facilitates the management and operations of several related healthcare organizations which are located in North Dakota. This includes fiscal and administrative responsibilities.We are a Catholic health system which in its diversity of programs and facilities consists of people who care and believe they can make a difference. Our concern is for all people, but the poor and elderly have a special claim on us. (Continued on Schedule O)From our limited resources we provide services characterized by excellence, compassion, and personalized concern. Because we care, we focus on the needs of the whole person, physical, spiritual, psychological, and social.Because we cannot do everything for everyone, we collaborate with others in order to meet the needs of the people in the areas where we serve.We live in a world of change and challenges and we know this will continue into the future. We are people of hope and commitment. The rich diversity of people, professions, skills, talents, and gifts enables us to continue the healing ministry of Jesus.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1946.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.