Second Wind City Church
Nonprofit profile at a glance
- EIN
- 680609144
- IRS 990-EZ coverage
- 2010–2013
- Forms available
- Form 990-EZ 2013
- Location
- San Francisco, CA, USA
- Rating
- 35
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $19,200
- Expenses
- $18,970
- Assets
- $15,539
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- GREGORY NELSON (Director)
- SHASTA NELSON (ASSOC DIRECTOR)
- PAUL RICHARDSON (Sr Consultant)
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 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Churchspiritual community
What it reported doing in 2013
Church and spiritual community
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 1.2%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
- Officer compensation ratio: 63.3%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -50.4% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -39.7% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 8 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2010 to 2013
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Officer compensation ratio scored 1/100.