Second Act Collective
Nonprofit profile at a glance
- EIN
- 331698509
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Spokane, WA, USA
- Phone
- 4256146480
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Cultural Organizations - Multipurpose
Reported finances
- Revenue
- $57,104
- Expenses
- $33,913
- Assets
- $25,294
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Xinxin Kou (President)
People named in this filing
- Xinxin Kou (President)
- Yike Chen (Secretary)
- Jia Deng (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To build a vibrant community by connecting individuals through diverse art activities, createinclusive performance opportunities for all, and enhance participants' well-being and artisticgrowth.
What it reported doing in 2025
Regular Ballet and Pointe Class - Conducted year-round classical ballet and pointe technique classes specifically curated for a diverse community of adult dancers. This program fulfills the organization's exempt purpose by providing a dedicated space for artistic expression and physical wellness among working professionals.During the fiscal year, the program provided consistent, high-quality technical instruction to approximately 30+ adult students. These sessions focused on developing classical proficiency, fostering creative insight, and building a supportive social network through shared art activities. The program culminated in a public recital, allowing participants to demonstrate their technical achievements and bringing the local community together to celebrate the performing arts.
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 - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 55
- Transparency & Controls: 100
- Sustainability: 67
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 44%; rating input score 44
- Program expense ratio: 74.2%; rating input score 74
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 40.6%; rating input score 86; 86th percentile among comparable filings
- Total-asset coverage ratio: 0.75; rating input score 40; 40th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 44% of revenue deployed · 74.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $25K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.