Second Wind Inc
Nonprofit profile at a glance
- EIN
- 520943297
- IRS 990-EZ coverage
- 2010–2014
- Forms available
- Form 990-EZ 2014
- Location
- Salisbury, MD, USA
- Phone
- 4107498038
- Rating
- 93
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Mental Health Treatment F31 Psychiatric, Mental Health Hospital
Reported finances
- Revenue
- $131,567
- Expenses
- $158,349
- Assets
- $49,719
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- REV DR M D GIRARDEAU (PRESIDENT)
- JAMES O FREEMAN JR (EXECUTIVE DIRECTOR)
- DEBORAH WINDER (VICE PRESIDENT)
People named in this filing
- REV DR M D GIRARDEAU (PRESIDENT)
- JAMES O FREEMAN JR (EXECUTIVE DIRECTOR)
- DEBORAH WINDER (VICE 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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Assist individuals to become productive, responsible recovering adults
What it reported doing in 2014
Halfway house to assist male alcohol and drug abusers in salisbury md by providing housing, food, counseling, referral and other necessities to 30 clients during the current fy
Operating model
- Revenue model
- Donor-supported. 82% 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 100
- Sustainability: 22
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
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: -20.4%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 31.6%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: 1.3% per year; rating input score 100; 39th percentile among comparable filings
- Revenue growth: -0% per year; rating input score 0; 30th percentile among comparable filings
- Asset growth: -6.6% per year; rating input score 0; 21st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $158K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2010 to 2014
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 11/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.