A Second Chance, Inc.

Legal name: A Second Chance Inc

Nonprofit profile at a glance

EIN
251729710
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Anytown, PA, US
Phone
1-800-555-0199
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$31,718,480
Expenses
$31,772,530
Assets
$8,767,281
Liabilities
$4,644,106

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • DR SHARON MCDANIEL (PRESIDENT & CEO)

Highest reported compensation

  • DR SHARON MCDANIEL (PRESIDENT & CEO): $370,441 total reported compensation
  • LINDSEY WHITE (CHIEF FINANCIAL OFFICER): $308,499 total reported compensation
  • BRACE LOWE (CHIEF OPERATING OFFICER): $306,597 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide kinship care services and support to children and families in Allegheny County, Pennsylvania.

What it reported doing in 2024

Kinship foster care, navigator, aftercare, summer camp, and cares - subcontract with allegheny county children, youth, and families for administering kinship foster care services. This program, the agency's premier kinship program, provides direct casework and support services by helping kinship caregivers meet the foster care requirements of the Pennsylvania department of human services, allegheny county, and asci through assessment and monitoring of families, orientation, and training of caregivers, certification and recertification of kinship homes, and aftercare assistance. While the goal is ideally reunification of the child with their birth family, alternative permanency options are explored, as appropriate, including adoption and subsidized permanent legal custodianship.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 99% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 72
  • Accountability: 88
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77%; rating input score 77
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 98.9%; rating input score 99; 31st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 20th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.53; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 6.9%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 19th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 77% of revenue deployed · 76.8% of spending went to programs
  • Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $24.4M in reported program spending
  • Leadership: top reported pay $370K · 17 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $130K reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.