Second Mountain Inc

Nonprofit profile at a glance

EIN
990434453
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Kansas City, MO, USA
Phone
9139631945
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Inmate Support

Official website

Reported finances

Revenue
$188,787
Expenses
$201,658
Assets
$44,132
Liabilities
$17,160

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Gabriel Bo Cornelius (President and Executive Director)

People named in this filing

  • Gabriel Bo Cornelius (President and Executive Director)
  • Abby Cornelius (Secretary and Treasurer)
  • Kelly Wright (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the lives of incarcerated people by implementing strengths-based leadership programs in prison.

What it reported doing in 2025

This year, Second Mountain implemented strengths-based leadership training in 8 correctional centers in Missouri. We also distributed 8800 Hope Pack Christmas presents to incarcerated people. We hosted 2 major leadership events in correctional centers, including a concert at Jefferson City Correctional Center with leadership speakers and the Prison Leadership Conference at Algoa Correctional Center with 150 residents, guests, and staff members. We hosted 2 formerly incarcerated people at our transition house and helped support 3 families of incarcerated people. We developed a video podcast showcasing the leadership skills of incarcerated people from inside prisons and helped produce a documentary about a formerly incarcerated person returning to the facility where he was incarcerated as a trained leadership volunteer.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
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

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: 86
  • Transparency & Controls: 100
  • Sustainability: 18
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.9%; rating input score 88
  • Program expense ratio: 82.3%; rating input score 82

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -6.8%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.22; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 114.9% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 56.5% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 87.9% of revenue deployed · 82.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $166K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.