A Second U Foundation

Nonprofit profile at a glance

EIN
822320796
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-EZ 2019, Form 990-N 2018
Location
New York, NY, USA
Phone
7187598773
Rating confidence
Limited
Sector
Employment Procurement Assistance

Official website

Reported finances

Revenue
$0
Expenses
$0
Assets
$312,519
Liabilities
$1,981

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • HECTOR GUADALUPE (EXECUTIVE DIRECTOR)

People named in this filing

  • ELIZABETH FURR (DIRECTOR)
  • ROHAN HALES (DIRECTOR)
  • HECTOR GUADALUPE (EXECUTIVE DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A second u founation works to make sure that people coming home are not defined by their sentence, but given the tools needed to be successful. We offer skills and guidance, whiel providing a community to support them as they create careers and rebuild their lives. We are proud to be a part of their process. A second u foundation funds the training of previosuly incarcerated individuals to get certified as personal trainers, learn soft skills and computer software skills in an attempt to reduce recivitism by providing the skills and resources need to be self sufficient.

What it reported doing in 2023

Compensation of current officers, directors, trustees, and key employees

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 81
  • Accountability: 12
  • Sustainability: 4
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 0.01; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: 26.2% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Moderate — Transparency & Controls: Series filing activity did not reconcile in the filed values.
  • High — Growth: Revenue growth scored 0/100.