2Seconds Org

Nonprofit profile at a glance

EIN
843423473
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2018
Location
Cookeville, TN, USA
Phone
9312655454
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$263,489
Expenses
$274,215
Assets
$24,422
Liabilities
$1,951

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • MARCUS SMITH (CHAIRMAN): $66,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian outreach activities primarily focused on establishing houses of prayer and worship that are open 24 hours per day, seven days a week to provide encouragement and healing to the public and to bring unity and support to the various churches in the community.

What it reported doing in 2025

Red house coffee is a coffee house adjacent to the prayer facility to encourage the public to gather, meet ministry staff, and learn more about the services offered by the house of prayer. The coffee shop is a program service activity for which any excess revenues over expenses are used for the purposes of the non-profit ministry.

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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 92
  • Accountability: 40
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.8%; rating input score 98
  • Program expense ratio: 94%; rating input score 94
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 50%; rating input score 50; 19th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.1%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 11.1% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 19% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 97.8% of revenue deployed · 94% of spending went to programs
  • Governance: 3 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $258K in reported program spending
  • Leadership: top reported pay $66K · 7 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.