Second Wind Programs Inc

Nonprofit profile at a glance

EIN
680174970
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2058795601
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$19,751,213
Expenses
$13,258,776
Assets
$15,202,861
Liabilities
$6,148,121

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • Bruce Johnston (President and Founder)
  • Jonathan LeDuc (Executive Director, JH Ranch)
  • Mack Ogren (Executive Director, JH Outback)
  • Sean Cannon (Executive Director, JH Outback)

Highest reported compensation

  • Bruce Johnston (President and Founder): $169,383 total reported compensation
  • Jonathan LeDuc (Executive Director, JH Ranch): $123,920 total reported compensation
  • Keith Hodge (Facilities Director, JH Ranch): $123,249 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help individuals develop a practical understanding of life purposes, personal values, and leadership skills.

What it reported doing in 2024

The organization sponsors a summer christian retreat camp in which approximately 2,000 individuals participate annually.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 83% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 67
  • Accountability: 86
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.6%; rating input score 53
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: $286.78 raised per $1 spent on fundraising; rating input score 92; 92nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.9%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 7% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 52.6% of revenue deployed · 76.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.2M in reported program spending
  • Leadership: top reported pay $169K · 20 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $974K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 13 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 4 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.