Second Level Inc

990EZ • Fiscal year 2022 • EIN 01-0725357

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 10, 2023

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.

0.49x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

0.30x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

-7.5%

Higher net margin than 29% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

$10,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

-23%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

55%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet

Liabilities / Assets90th percentile

Assets

Down

$84,964

Down $24,856 (-23%) from 2021

Net Assets

Down

$43,535

Down $14,099 (-24%) from 2021

Liabilities

Down

$41,429

Down $10,757 (-21%) from 2021

Revenue And Expenses

Liabilities / Revenue89th percentile Net Margin29th percentile

Revenue

$136,877

Up $48,570 (+55%) from 2021

Expenses

$147,128

Up $67,838 (+86%) from 2021

Net Income

Down

-$10,251

Down $19,268 (-214%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

Highlighted filing

2022

Assets$84,964

Liabilities$41,429

Net Assets$43,535

Open 2022 Filing

Operations Trend

Revenue Growth75th percentile

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

Highlighted filing

2022

Revenue$136,877

Expenses$147,128

Net Income-$10,251

Open 2022 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: Nov 10, 2023
Return Version: 2022v5.0
Gross Receipts: $136,877

Mission and Program Overview

Mission

CHURCH

Program Services

Description	Grants	Expenses
Church	-	$145,503
Church	-	-
DESCRIBED in SCHEDULE O	-	-

Compensation and Service Providers

Top Officer Pay82nd 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: 2023-11-10
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

Form 990-ez, Part III, Line 31

“Church”

Part I, line 16

“Description: BANK SERVICE CHARGES Amount: 1476”

Part I, line 16

“Description: BENEVOLENCE AND MISC EXPENSE Amount: 1059”

Part I, line 16

“Description: COMPUTER COSTS Amount: 1040”

Part I, line 16

“Description: EDUCATION EXPENSES Amount: 565”

Part I, line 16

“Description: JAPAN AND EVENT MEETING EXPENSES Amount: 28261”

Part I, line 16

“Description: LICENSES Amount: 61”

Part I, line 16

“Description: MEDIA COSTS Amount: 1370”

Part I, line 16

“Description: OFFICE EXPENSES Amount: 1877”

Part I, line 16

“Description: PARTNERSHIP GIFTS Amount: 268”

Part I, line 16

“Description: PROMOTIONAL SUPPLIES Amount: 2921”

Part I, line 16

“Description: TEAM LEADER AND STAFF EXPENSES Amount: 7990”

Part I, line 16

“Description: WEBSITE Amount: 101”

Part I, line 20

“Description: BANK ADJUSTMENT Amount: -3848”

Part II, line 26

“Description: RESTRICTED FUNDS BOY Amount: 49026 EOY Amount: 37973”

Part II, line 26

“Description: DUE TO JCCA BOY Amount: 3160 EOY Amount: 3456”

Raw XML Appendix145 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	109820
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	84964
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	97650
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/EngagedInExcessBenefitTransInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	-10251
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	300
IRS990EZ/FiledScheduleAInd	0	true
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	109820
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	84964
IRS990EZ/GrossReceiptsAmt	0	136877
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	35
IRS990EZ/LobbyingActivitiesInd	0	false
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	2395
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	57634
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	43535
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	57634
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	43535
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	73357
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	-3848
IRS990EZ/OtherExpensesTotalAmt	0	46989
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	CHURCH
IRS990EZ/PrintingPublicationsPostageAmt	0	3482
IRS990EZ/ProgramServiceRevenueAmt	0	36797
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	2	DESCRIBED in SCHEDULE O
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	145503
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	23000
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	GA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	52186
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	41429
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	147128
IRS990EZ/TotalProgramServiceExpensesAmt	0	145503
IRS990EZ/TotalRevenueAmt	0	136877
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	Description: BANK SERVICE CHARGES Amount: 1476
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Description: BENEVOLENCE AND MISC EXPENSE Amount: 1059
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Description: COMPUTER COSTS Amount: 1040
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	Description: EDUCATION EXPENSES Amount: 565
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Description: JAPAN AND EVENT MEETING EXPENSES Amount: 28261
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	Description: LICENSES Amount: 61
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Description: MEDIA COSTS Amount: 1370
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Description: OFFICE EXPENSES Amount: 1877
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Description: PARTNERSHIP GIFTS Amount: 268
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Description: PROMOTIONAL SUPPLIES Amount: 2921
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Description: TEAM LEADER AND STAFF EXPENSES Amount: 7990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Description: WEBSITE Amount: 101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Description: BANK ADJUSTMENT Amount: -3848
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	14	Description: RESTRICTED FUNDS BOY Amount: 49026 EOY Amount: 37973
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	15	Description: DUE TO JCCA BOY Amount: 3160 EOY Amount: 3456
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART III, LINE 31
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 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Part I, line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	14	Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	15	Part II, line 26
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
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	2023-11-10
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/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	2023-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	SANDRA K DEFOE EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd	0	X
ReturnHeader/ReturnTs	0	2023-11-15T09:03:38-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	MAYUMI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	POHL
ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $84,964
Liabilities: $41,429
Net assets: $43,535
Revenue: $136,877
Expenses: $147,128
Net income: -$10,251

	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