2Nd & 7

Legal name: The 2Nd and 7 Foundation

Nonprofit profile at a glance

EIN
311756363
IRS 990 coverage
2012–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2011
Location
Columbus, OH, US
Phone
(614) 396-8161
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Football

Official website

Reported finances

Revenue
$723,214
Expenses
$801,586
Assets
$1,406,309
Liabilities
$9,657

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

Leadership & pay

20 people listed

Highest reported compensation

  • ALISSA HARLE JANICE DIRECTOR ((THRU 9/25) EXEC. DIR. (AS OF 9/25)): $94,203 total reported compensation
  • AMY HOYING EXEC DIRECTOR ((THRU 9/25) VICE CHAIR (AS OF 9/25)): $65,860 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of 2nd & 7 is to promote reading by providing free books and positive role models to kids in need while encouraging young athletes of the community to pay it forward.

What it reported doing in 2025

Proceeds from fundraisers support our literacy outreach programs. During the 2025 school year, over 30,000 elementary students participated in our role model reading program across 26 states. Over 4,000 student athlete volunteers from over 1,000 different teams served as positive role models and distributed over 100,000 books to elementary students. Our columbus kids book bank distributed an additional 80,000 books throughout the year.

Operating model

Revenue model
Donor-supported. 87% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.9%; rating input score 73
  • Program expense ratio: 62.3%; rating input score 62
  • Fundraising efficiency: $2.86 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings

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: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.8%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 20%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 6 operating locations identified
  • Where the money goes: 72.9% of revenue deployed · 62.3% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $499K in reported program spending
  • Leadership: top reported pay $94K · 20 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 8/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.