The Second Hand Lion Inc

Nonprofit profile at a glance

EIN
932542442
IRS 990-EZ coverage
2023–2023
Forms available
Form 990-EZ 2023
Location
Powder Springs, GA, USA
Rating confidence
Limited
Sector
Christianity
Affiliation
Christianity

Reported finances

Expenses
$29,030
Assets
$30,969
Liabilities
$59,999

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • DANIEL YOUNGBLOOD (PRINCIPAL OF)
  • JULIE WOLFE (KEY EMPLOYEE)
  • JOSIE FREY (KEY EMPLOYEE)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Second-hand lion thrift store is a ministry providing resources, meeting needs, and financially supporting the mission of praise christian academy of partnering with christian families in providing a christ-centered educational environment where students can achieve academic excellence, love christ above all, and have a passion for success.

What it reported doing in 2023

The purpose of the corporation shall be exclusively for charitable, religious, educational purposes under section 501(c)(3) of the internal revenue code.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 82
  • Sustainability: 14
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • 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: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: 1.07; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 1.94; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 82.7%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 4 of 4 current checks pass
  • Schedules: 2 filed schedules
  • 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.

  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.