2Nd Act
Legal name: 2Nd Act Org Inc
Nonprofit profile at a glance
- EIN
- 222950758
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Boston, MA, US
- Phone
- 617-926-8124
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $282,147
- Expenses
- $547,559
- Assets
- $56,833
- Liabilities
- $208,203
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- BECCA OSIER (EXECUTIVE DIRECTOR)
Highest reported compensation
- BECCA OSIER (EXECUTIVE DIRECTOR): $75,417 total reported compensation
- KAREN SNYDER UNTIL APRIL 2025 (CHIEF OPERATIONS OFFICER): $54,541 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
2nd Act’s educational and therapeutic interventions empower individuals and communities to take personal and social action in response to the impact of substance use. Our programs utilize theater, film and drama therapy to promote collective recovery.
What it reported doing in 2024
2nd act's educational and therapeutic interventions empower individuals and communities to take personal and social action in response to the impact of substance use. Our programs utilize theater, film and drama therapy to promote collective recovery.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 86
- Accountability: 91
- Sustainability: 5
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 72.1%; rating input score 72
- Program expense ratio: 37.2%; rating input score 37
- Fundraising efficiency: $1.66 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 25th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -94.1%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.1; rating input score 7; 7th percentile among comparable filings
- Liabilities to assets ratio: 3.66; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 23.7%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 5.1% per year; rating input score 100; 54th percentile among comparable filings
- Revenue growth: 7.6% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 41st percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 72.1% of revenue deployed · 37.2% of spending went to programs
- Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $203K in reported program spending
- Leadership: top reported pay $75K · 12 people listed
- Consistency: 28 of 29 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 9 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Program expense ratio scored 37/100.
- High — Financial Efficiency: Fundraising efficiency scored 8/100.
- High — Sustainability: Operating margin scored 2/100.
- High — Sustainability: Total-asset coverage ratio scored 7/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 16/100.