Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.63x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 8.7% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Up$81,585
Up $5,559 (+7.3%) from 2023
Net Assets
Up$81,585
Up $46,751 (+134%) from 2023
Liabilities
Up$51,273
Up $10,081 (+24%) from 2023
Revenue And Expenses
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
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $114,891
Mission and Program Overview
Mission
CHURCH
Program Services
| Description | Grants | Expenses |
|---|---|---|
| CHURCH | - | $119,901 |
Compensation and Service Providers
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
- 2025-11-11
- 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: BANKING FEES Amount: 1358”
Part I, line 16
“Description: CORPORATE REGISTRATION Amount: 62”
Part I, line 16
“Description: EDUCATION EXPENSES Amount: 2792”
Part I, line 16
“Description: JAPAN AND EVENT MEETING EXPENSES Amount: 32835”
Part I, line 16
“Description: MEDIA Amount: 953”
Part I, line 16
“Description: OFFICE EXPENSES Amount: 56”
Part I, line 16
“Description: PARTNERSHIP GIFTS Amount: 280”
Part I, line 16
“Description: PROMOTIONAL SUPPLIES Amount: 1452”
Part I, line 16
“Description: TEAM LEADER AND STAFF MISC Amount: 1000”
Part I, line 16
“Description: WEBSITE Amount: 64”
Part I, line 20
“Description: CORRECTION TO LIABILITIES Amount: 51761”
Part II, line 26
“Description: RESTRICTED FUNDS BOY Amount: 32546 EOY Amount: 43807”
Part II, line 26
“Description: DUE TO JCCA BOY Amount: 3822 EOY Amount: 3856”
Part II, line 26
“Description: CREDIT CARD BOY Amount: 4824 EOY Amount: 3610”
Raw XML Appendix134 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 | 76026 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 81585 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 113734 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -5010 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12157 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 76026 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 81585 |
| IRS990EZ/GrossReceiptsAmt | 0 | 114891 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1157 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 34834 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 81585 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 34834 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 30312 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 49100 |
| 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 | 51761 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 40852 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CHURCH |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1492 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CHURCH |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 119901 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 16300 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 41192 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 51273 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 119901 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 119901 |
| IRS990EZ/TotalRevenueAmt | 0 | 114891 |
| 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 | Description: BANKING FEES Amount: 1358 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: CORPORATE REGISTRATION Amount: 62 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: EDUCATION EXPENSES Amount: 2792 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: JAPAN AND EVENT MEETING EXPENSES Amount: 32835 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: MEDIA Amount: 953 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Description: OFFICE EXPENSES Amount: 56 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Description: PARTNERSHIP GIFTS Amount: 280 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Description: PROMOTIONAL SUPPLIES Amount: 1452 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Description: TEAM LEADER AND STAFF MISC Amount: 1000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Description: WEBSITE Amount: 64 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Description: CORRECTION TO LIABILITIES Amount: 51761 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Description: RESTRICTED FUNDS BOY Amount: 32546 EOY Amount: 43807 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Description: DUE TO JCCA BOY Amount: 3822 EOY Amount: 3856 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Description: CREDIT CARD BOY Amount: 4824 EOY Amount: 3610 |
| 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 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Part II, line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Part II, line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Part II, line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| 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 | 2025-11-11 |
| 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 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SANDRA K DEFOE EA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T11:45:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $81,585
- Liabilities
- $51,273
- Net assets
- $81,585
- Revenue
- $114,891
- Expenses
- $119,901
- Net income
- -$5,010