Second Level Inc

EIN 01-0725357 • 501(c)3 • Atlanta, GA

Profile

CHURCH

2841 Greystone LaneAtlanta, GA 30341

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.63x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

-4.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

$10,000

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

7.3%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

-6.6%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets90th percentile

Assets

$81,585

Up $5,559 (+7.3%) from 2023

Liabilities

$51,273

Up $10,081 (+24%) from 2023

Net Assets

Down

$30,312

Down $4,522 (-13%) from 2023

Operations

Liabilities / Revenue91st percentile Net Margin37th percentile

Revenue

Down

$114,891

Down $8,130 (-6.6%) from 2023

Expenses

Down

$119,901

Down $2,504 (-2.0%) from 2023

Net Income

Down

-$5,010

Down $5,626 (-913%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$81,585

Liabilities$51,273

Net Assets$30,312

Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$114,891

Expenses$119,901

Net Income-$5,010

Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $81,585
Liabilities: $51,273
Net assets: $30,312
Revenue: $114,891
Expenses: $119,901
Net income: -$5,010

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.82	$0.51	$0.30	$1.15	$1.20	$0.05
2023Detailed filing. Detailed filing data is available for this year.	$0.76	$0.41	$0.35	$1.23	$1.22	$0.01
2022Detailed filing. Detailed filing data is available for this year.	$0.85	$0.41	$0.44	$1.37	$1.47	$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.10	$0.52	$0.58	$0.88	$0.79	$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.72	$0.36	$0.35	$0.67	$0.64	$0.04
2019Detailed filing. Detailed filing data is available for this year.	$0.69	$0.43	$0.27	$0.82	$0.82	$0.01
2013Summary only. Only limited summary data is available for this year.	$0.05	$0.00		$0.08	$0.06	$0.02
2012Summary only. Only limited summary data is available for this year.	$0.04	$0.00		$0.09	$0.13	$0.05
2011Summary only. Only limited summary data is available for this year.	$0.09	$0.00		$0.17	$0.17	$0.00
2010Summary only. Only limited summary data is available for this year.	$0.09	$0.00		$0.15	$0.11	$0.04

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2023 to Dec 31, 2023
Signed: Oct 23, 2024
Return Version: 2023v5.1
Gross Receipts: $123,021

Mission and Program Overview

Mission

CHURCH

Program Services

Description	Grants	Expenses
Church and Missions	-	$122,405

Compensation and Service Providers

Top Officer Pay85th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MAYUMI POHL	CFO	PT	$10,000	-	$10,000

Filing and Contact Details

Filer

Filer Name: Second Level Inc
EIN: 01-0725357
Phone: 7703168712
Address: 2841 GREYSTONE LANE, ATLANTA, GA 30341

Signing Officer

Name: Mayumi Pohl
Title: Treasurer
Phone: 7703168712
Signed: 2024-10-23
Discuss with paid preparer: No

Preparer

Firm: Sandy Defoe Ea Tax and Acct
Address: PO BOX 717, TUCKER, GA 30085
Preparer: Sandra K Defoe Ea
Phone: 4045586861

Supplemental Narrative

Additional Explanations

Part I, line 16

“Description: BANK SERVICE CHARGES Amount: 1316”

Part I, line 16

“Description: BENEVOLENCE AND MISC EXPENSE Amount: 1141”

Part I, line 16

“Description: COMPUTER COSTS Amount: 706”

Part I, line 16

“Description: EDUCATION EXPENSES Amount: 9182”

Part I, line 16

“Description: JAPAN AND EVENT MEETING EXPENSES Amount: 18846”

Part I, line 16

“Description: CORPORATE REGISTRATION Amount: 185”

Part I, line 16

“Description: MEDIA COSTS Amount: 1171”

Part I, line 16

“Description: OFFICE EXPENSES Amount: 3217”

Part I, line 16

“Description: PARTNERSHIP GIFTS Amount: 116”

Part I, line 16

“Description: PROMOTIONAL SUPPLIES Amount: 758”

Part I, line 16

“Description: TEAM LEADER AND STAFF EXPENSES Amount: 10450”

Part I, line 16

“Description: WEBSITE Amount: 599”

Part I, line 20

“Description: CORRECTION TO LIABILITIES Amount: -9317”

Part II, line 26

“Description: RESTRICTED FUNDS BOY Amount: 37973 EOY Amount: 32546”

Part II, line 26

“Description: DUE TO JCCA BOY Amount: 3456 EOY Amount: 3822”

Part II, line 26

“Description: CREDIT CARD BOY Amount: 0 EOY Amount: 4824”

Raw XML Appendix132 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	MAYUMI POHL
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	7703168712
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	2841 GREYSTONE LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	CHAMBLEE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	30341
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	84964
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	76026
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	80526
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	616
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	300
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	84964
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	76026
IRS990EZ/GrossReceiptsAmt	0	123021
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	24
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	43535
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	34834
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	43535
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	34834
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	58418
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	15
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	10000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MAYUMI POHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	CFO
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherChangesInNetAssetsAmt	0	-9317
IRS990EZ/OtherExpensesTotalAmt	0	47687
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	CHURCH
IRS990EZ/ProgramServiceRevenueAmt	0	42471
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Church and Missions
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	122405
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	16000
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	FL
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	1	GA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	41429
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	41192
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	122405
IRS990EZ/TotalProgramServiceExpensesAmt	0	122405
IRS990EZ/TotalRevenueAmt	0	123021
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990ScheduleA/ChurchInd	0	X
IRS990ScheduleA/InvestmentIncomeCYPct	0	0
IRS990ScheduleA/InvestmentIncomePYPct	0	0
IRS990ScheduleA/PublicSupportCY509Pct	0	0
IRS990ScheduleA/PublicSupportPY509Pct	0	0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Description: BANK SERVICE CHARGES Amount: 1316
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Description: BENEVOLENCE AND MISC EXPENSE Amount: 1141
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Description: COMPUTER COSTS Amount: 706
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Description: EDUCATION EXPENSES Amount: 9182
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Description: JAPAN AND EVENT MEETING EXPENSES Amount: 18846
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Description: CORPORATE REGISTRATION Amount: 185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Description: MEDIA COSTS Amount: 1171
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Description: OFFICE EXPENSES Amount: 3217
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Description: PARTNERSHIP GIFTS Amount: 116
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Description: PROMOTIONAL SUPPLIES Amount: 758
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Description: TEAM LEADER AND STAFF EXPENSES Amount: 10450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Description: WEBSITE Amount: 599
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Description: CORRECTION TO LIABILITIES Amount: -9317
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Description: RESTRICTED FUNDS BOY Amount: 37973 EOY Amount: 32546
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Description: DUE TO JCCA BOY Amount: 3456 EOY Amount: 3822
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Description: CREDIT CARD BOY Amount: 0 EOY Amount: 4824
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Part I, line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Part II, line 26
ReturnHeader/BuildTS	0	2024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MAYUMI POHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7703168712
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2024-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	SECOND LEVEL INC
ReturnHeader/Filer/BusinessNameControlTxt	0	SECO
ReturnHeader/Filer/EIN	0	010725357
ReturnHeader/Filer/PhoneNum	0	7703168712
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	2841 GREYSTONE LANE
ReturnHeader/Filer/USAddress/CityNm	0	ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	GA
ReturnHeader/Filer/USAddress/ZIPCd	0	30341
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	611476911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SANDY DEFOE EA TAX AND ACCT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	PO BOX 717
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	TUCKER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	30085
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4045586861
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2024-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SANDRA K DEFOE EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2024-10-23T18:15:38-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2023-01-01
ReturnHeader/TaxPeriodEndDt	0	2023-12-31
ReturnHeader/TaxYr	0	2023