Second Helping Inc
Nonprofit profile at a glance
- EIN
- 934899105
- IRS 990 coverage
- 2024–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2023
- Location
- Oakley, MI, United States
- Phone
- (866) 848-6437
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Food Programs
Reported finances
- Revenue
- $3,065,711
- Expenses
- $3,063,349
- Assets
- $2,362
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- BLAIR BAKER (PRESIDENT)
People named in this filing
- DR PETR JOHANES (DIRECTOR)
- UDAY GUPTA (SECRETARY)
- BLAIR BAKER (PRESIDENT)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Second Helping Inc provides relief from hunger and food insecurity through greater access to healthy and nutritious food, improving the well-being and lives of individuals and families, and striving to sustain positive health outcomes across a broad range of communities.
What it reported doing in 2024
Second helping, inc. Collected and distributed surplus food to reduce hunger and food insecurity, primarily in mid-Michigan. We distributed in excess of 1.23 million pounds of food, impacting thousands of unique households and individuals. We also launched a nationwide program to measure and quantify hunger and food insecurity, culminating in opportunities to expand our impact nationwide.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - 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: 89
- Transparency & Controls: 94
- Accountability: 88
- Sustainability: 38
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.8%; rating input score 100
- Program expense ratio: 99.9%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 99.9%; rating input score 100; 42nd percentile among comparable filings
- 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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.1%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 179% per year; rating input score 100; 100th percentile among comparable filings
- Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 4 operating locations identified
- Where the money goes: 99.8% of revenue deployed · 99.9% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $3.1M in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 5 filed schedules · includes major donors and grants
- Contacts: How to reach this organization
- Money network: 5 filed money-flow records
- Related organizations: 5 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 34/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.