Second Level Inc

990EZ • Fiscal year 2021 • EIN 01-0725357

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 10, 2022

Organization Profile

2841 Greystone LaneAtlanta, GA 30341

(770) 316-8712

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.48x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

0.59x

Higher debt load relative to revenue than 92% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

10%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

$10,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

53%

Faster asset growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

31%

Faster revenue growth than 68% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet

Liabilities / Assets89th percentile

Assets

$109,820

Up $38,064 (+53%) from 2020

Net Assets

$57,634

Up $22,324 (+63%) from 2020

Liabilities

$52,186

Up $15,740 (+43%) from 2020

Revenue And Expenses

Liabilities / Revenue92nd percentile Net Margin52nd percentile

Revenue

$88,307

Up $21,121 (+31%) from 2020

Expenses

$79,290

Up $15,638 (+25%) from 2020

Net Income

$9,017

Up $5,483 (+155%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2021

Assets$109,820

Liabilities$52,186

Net Assets$57,634

Open 2021 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2021

Revenue$88,307

Expenses$79,290

Net Income$9,017

Open 2021 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2021 to Dec 31, 2021
Signed: Nov 10, 2022
Return Version: 2021v4.2
Gross Receipts: $88,307

Mission and Program Overview

Mission

CHURCH

Program Services

Description	Grants	Expenses
Church	-	$79,289
DESCRIBED in SCHEDULE O	-	-

Compensation and Service Providers

Top Officer Pay81st 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: 2022-11-10
Discuss with paid preparer: No

Preparer

Firm: Sandy Defoe Ea LLC
Address: ACCOUNTING AND TAX PO BOX 717, TUCKER, GA 30085
Preparer: Sandra K Defoe Ea
Phone: 4045586861

Supplemental Narrative

Additional Explanations

Form 990-ez, Part III, Line 31

“Church”

Part I, line 8

“Other Revenue: CONTRACT PERSONNEL Amount: 11356”

Part I, line 8

“Other Revenue: EVENTS AND MISSION TRIP Amount: 3484”

Part I, line 8

“Other Revenue: REIMBURSEMENTS Amount: 1191”

Part I, line 8

“Other Revenue: RENTAL INCOME Amount: 23880”

Part I, line 8

“Other Revenue: STIPENDS Amount: 11289”

Part I, line 8

“Other Revenue: RESOURCES Amount: 1020”

Part I, line 16

“Description: BANK SERVICE CHARGES Amount: 1560”

Part I, line 16

“Description: COMPUTER COSTS Amount: 1401”

Part I, line 16

“Description: EDUCATION EXPENSES Amount: 9897”

Part I, line 16

“Description: EXPENSE REIMBURSEMENTS Amount: 4903”

Part I, line 16

“Description: JAPAN AND EVENT MEETING EXPENSES Amount: 7424”

Part I, line 16

“Description: LICENSES Amount: 61”

Part I, line 16

“Description: MEDIA COSTS Amount: 1405”

Part I, line 16

“Description: OFFICE EXPENSES Amount: 1689”

Part I, line 16

“Description: PROMOTIONAL SUPPLIES Amount: 926”

Part I, line 16

“Description: TEAM LEADER EXPENSES Amount: 3000”

Part I, line 16

“Description: WEBSITE Amount: 28”

Part II, line 26

“Description: RESTRICTED FUNDS BOY Amount: 34498 EOY Amount: 49026”

Part II, line 26

“Description: DUE TO JCCA BOY Amount: 1948 EOY Amount: 3160”

Raw XML Appendix148 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	71756
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	109820
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	36087
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	9017
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	329
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	71756
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	109820
IRS990EZ/GrossReceiptsAmt	0	88307
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	35310
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	44327
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	35310
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	57634
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	28950
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	10
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/OtherExpensesTotalAmt	0	32294
IRS990EZ/OtherRevenueTotalAmt	0	52220
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	CHURCH
IRS990EZ/PrintingPublicationsPostageAmt	0	2367
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	DESCRIBED in SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	79289
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	15350
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	GA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	36446
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	52186
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	79290
IRS990EZ/TotalProgramServiceExpensesAmt	0	79289
IRS990EZ/TotalRevenueAmt	0	88307
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
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode	0	RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt	0	RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Church
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Other Revenue: CONTRACT PERSONNEL Amount: 11356
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Other Revenue: EVENTS AND MISSION TRIP Amount: 3484
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Other Revenue: REIMBURSEMENTS Amount: 1191
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Other Revenue: RENTAL INCOME Amount: 23880
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Other Revenue: STIPENDS Amount: 11289
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Other Revenue: RESOURCES Amount: 1020
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Description: BANK SERVICE CHARGES Amount: 1560
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Description: COMPUTER COSTS Amount: 1401
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Description: EDUCATION EXPENSES Amount: 9897
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Description: EXPENSE REIMBURSEMENTS Amount: 4903
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Description: JAPAN AND EVENT MEETING EXPENSES Amount: 7424
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Description: LICENSES Amount: 61
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Description: MEDIA COSTS Amount: 1405
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Description: OFFICE EXPENSES Amount: 1689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Description: PROMOTIONAL SUPPLIES Amount: 926
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	16	Description: TEAM LEADER EXPENSES Amount: 3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	17	Description: WEBSITE Amount: 28
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	18	Description: RESTRICTED FUNDS BOY Amount: 34498 EOY Amount: 49026
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	19	Description: DUE TO JCCA BOY Amount: 1948 EOY Amount: 3160
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART III, LINE 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Part I, line 8
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 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	16	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	17	Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	18	Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	19	Part II, line 26
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
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	2022-11-10
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/PreparerFirmGrp/PreparerFirmEIN	0	611476911
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	SANDY DEFOE EA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	ACCOUNTING AND TAX 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	2022-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SANDRA K DEFOE EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2022-11-10T14:57:49-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	MAYUMI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	POHL
ReturnHeader/TaxPeriodBeginDt	0	2021-01-01
ReturnHeader/TaxPeriodEndDt	0	2021-12-31
ReturnHeader/TaxYr	0	2021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $109,820
Liabilities: $52,186
Net assets: $57,634
Revenue: $88,307
Expenses: $79,290
Net income: $9,017

	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
2021Detailed filing. Detailed filing data is available for this year.	$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