Civic Intelligence

Second Chances Garage Inc

990 • Fiscal year 2017 • EIN 27-1336325

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 05, 2018

528 N Market StreetFrederick, MD 21701

(240) 724-1919

Siviq Scores

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

Liabilities / Assets

56th percentile

0.06x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.02x

Higher debt load relative to revenue than 46% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$48,500

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$261,573

No earlier filing loaded for comparison.

Net Assets

$246,091

No earlier filing loaded for comparison.

Liabilities

$15,482

No earlier filing loaded for comparison.

Revenue

$620,479

No earlier filing loaded for comparison.

Expenses

$534,059

No earlier filing loaded for comparison.

Net Income

$86,420

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $261,573Liabilities 2017: $15,482Net Assets 2017: $246,0912017Assets 2019: $262,412Liabilities 2019: $26,116Net Assets 2019: $236,2962019Assets 2020: $327,328Liabilities 2020: $24,765Net Assets 2020: $302,5632020Assets 2022: $479,230Liabilities 2022: $273,378Net Assets 2022: $205,8522022Assets 2024: $393,425Liabilities 2024: $213,914Net Assets 2024: $179,5112024

Highlighted filing

2017

Assets$261,573
Liabilities$15,482
Net Assets$246,091

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $620,479Expenses 2017: $534,059Net Income 2017: $86,4202017Revenue 2019: $981,454Expenses 2019: $993,558Net Income 2019: -$12,1042019Revenue 2020: $942,968Expenses 2020: $876,701Net Income 2020: $66,2672020Revenue 2022: $954,312Expenses 2022: $1,027,936Net Income 2022: -$73,6242022Revenue 2024: $1,183,896Expenses 2024: $1,135,693Net Income 2024: $48,2032024

Highlighted filing

2017

Revenue$620,479
Expenses$534,059
Net Income$86,420
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 5, 2018
Return Version
2017v2.3
Gross Receipts
$624,361
Mission and Program Overview

Mission

Our mission is to provide affordable, reliable transportation to low-wage individuals and families primarily in frederick county, maryland who are referred by partner agencies and to provide reduced cost repair services to qualified low-income individuals in the local area.

Repair and refurbish donated vehicles to place with low-income wage earners referred by partner agencies. Provide reduced cost repair services to qualified low-income individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$186,520-
Inventories for Sale or Use$20,604$57,014▲ $36,410
Pledges and Grants Receivable-$7,940-
Cash and Non-Interest-Bearing Accounts$152,560$4,659▼ $147,901
Land, Buildings, and Equipment, Net$21,081$3,940▼ $17,141
Accounts Receivable$808--
Prepaid Expenses and Deferred Charges$527--
Total Assets$195,580$261,573▲ $65,993
Other Assets Total$0$1,500▲ $1,500
Liabilities
Accounts Payable and Accrued Expenses$1,382$12,938▲ $11,556
Other Liabilities$19,345$2,544▼ $16,801
Unsecured Notes Loans Payable$1,752--
Total Liabilities$22,479$15,482▼ $6,997
Net Assets / Fund Balance
Unrestricted Net Assets$173,101$243,991▲ $70,890
Temporarily Rstr Net Assets-$2,100-
Total Net Assets Fund Balance$173,101$246,091▲ $72,990
Total Liabilities and Net Assets / Fund Balance$195,580$261,573▲ $65,993

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,940$20,718$24,658
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John GrupenhoffShop ManagerFT$48,500$48,500
Glenn ZiorChief Operations Off. Until Aug 2017FT$47,500$47,500

Board Members and Trustees

NameTitle
John FrawleyChair
Richard TrawickVice-chair
Donette T JonesDirector
Jack LadsonDirector
James L BaerDirector
Kathy BrooksDirector
Mark FranceschinaDirector
Ray BrownDirector
Stephen ParnesDirector
Erin GarrettSecretary
Robert BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$347,048
Program Service Revenue
$271,538
Investment Income
$287
Other Revenue
$1,606
All Other Contributions
$331,873
Change in Net Assets
$86,420

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles234$189,728Fair Market Value (FMV) - Date of Sale
Total Noncash Contributions234$189,728-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$391,453
Salaries, Compensation, and Employee Benefits$142,606
Total Fundraising Expense$3,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,440$9,600$960$96,000
Occupancy$32,414$3,602-$36,016
Other Salaries and Wages$30,217$3,395$339$33,951
Payroll Taxes$9,611$1,079$108$10,798
Other Expenses$13,306$10,218-$10,218
Fees for Services Accounting$8,906$990-$9,896
Insurance$5,851$650-$6,501
All Other Expenses$4,990$565$5$5,560
Office Expenses$4,710$529$53$5,292
Advertising$2,275-$2,276$4,551
Depreciation Depletion$3,710--$3,710
Information Technology$2,633$296$29$2,958
Other Employee Benefits$1,652$186$19$1,857
Fees for Services Legal-$632-$632
Conferences and Meetings$508$57-$565
Travel$369$41$1$411
Fees for Services Other$84$9$1$94
Total Functional Expenses$498,419$31,849$3,791$534,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,882
Fundraising Gross Income$3,743
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Maude FranceschinaSpouse of DirectorEmployee CompensationNo$15,740
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$2,544
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There were no such committees.

Form 990, Part VI, Section B, Line 11B

A complete copy of the organization's form 990 was emailed to all directors for their review and comment.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to the general public upon request the organization's office.

Filing and Contact Details

Filer

Filer Name
Second Chances Garage Inc
EIN
27-1336325
Phone
2407241919
Address
528 N MARKET STREET, FREDERICK, MD 21701

Signing Officer

Name
Robert Bennett
Title
Treasurer
Phone
2407241919
Signed
2018-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Grupenhoff
Formed
2009
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
23

Preparer

Firm
Linton Shafer Warfield & Garrett Pa
Address
201 THOMAS JOHNSON DRIVE, FREDERICK, MD 21702
Preparer
Barbara J Roman
Phone
3016629200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization previously adopted the recognition requirements for uncertain income tax provisions, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The organization believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the organization's financial condition, results of operations, or cash flows. Accordingly, the organization has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at december 31, 2017.

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IRS990/OtherExpensesGrp/Desc0PROGRAM VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc1PROGRAM REPAIR EXPENSES
IRS990/OtherExpensesGrp/Desc2SHOP EXPENSES
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010218
IRS990/OtherExpensesGrp/ProgramServicesAmt0255410
IRS990/OtherExpensesGrp/ProgramServicesAmt136333
IRS990/OtherExpensesGrp/ProgramServicesAmt213306
IRS990/OtherExpensesGrp/TotalAmt0255410
IRS990/OtherExpensesGrp/TotalAmt136333
IRS990/OtherExpensesGrp/TotalAmt213306
IRS990/OtherExpensesGrp/TotalAmt310218
IRS990/OtherLiabilitiesGrp/BOYAmt019345
IRS990/OtherLiabilitiesGrp/EOYAmt02544
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01745
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01745
IRS990/OtherRevenueTotalAmt01745
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0339
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03395
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt030217
IRS990/OtherSalariesAndWagesGrp/TotalAmt033951
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0108
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01079
IRS990/PayrollTaxesGrp/ProgramServicesAmt09611
IRS990/PayrollTaxesGrp/TotalAmt010798
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07940
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0527
IRS990/PrincipalOfficerNm0JOHN GRUPENHOFF
IRS990/PriorPeriodAdjustmentsAmt0-13430
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1811111
IRS990/ProgramServiceRevenueGrp/Desc0VEHICLE SALES
IRS990/ProgramServiceRevenueGrp/Desc1REPAIR SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0188363
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt183175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0188363
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183175
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDED REDUCED COST REPAIR SERVICES FOR QUALIFIED LOW-INCOME INDIVIDUALS AND FAMILIES WHOSE INCOME IS AT OR BELOW 250% OF FEDERAL POVERTY GUIDELINES BASED ON HOUSEHOLD SIZE AND/OR WELFARE BENEFITS. REPAIRS ARE PROVIDED AT RATES THAT ARE SUBSTANTIALLY LOWER THAN MARKET RATES. A TOTAL OF 928 INDIVIDUALS WERE SERVED DURING 2017.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt098446
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt083175
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0190870
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0278386
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0272884
IRS990/PYRevenuesLessExpensesAmt074075
IRS990/PYSalariesCompEmpBnftPaidAmt0111293
IRS990/PYTotalExpensesAmt0389679
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0463754
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt086420
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0188363
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0186520
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2017 AMOUNT: $ 1,745.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0347048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0190870
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0163292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0141590
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0220550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01063350
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0287
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0287
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0271538
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0272884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0198299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0158889
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt085704
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0987314
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0287
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01745
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01745
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99900
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02050664
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0618586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0463754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0361591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0300479
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0306254
IRS990ScheduleA/Total509Grp/TotalAmt02050664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0620618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0463754
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0361591
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0300479
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0306254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02052696
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03940
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024658
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PREVIOUSLY ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX PROVISIONS, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03940
IRS990ScheduleD/TotalLiabilityAmt02544
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MAUDE FRANCESCHINA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt015740
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE COMPENSATION
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt0234
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0FMV - DATE OF SALE
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt0189728
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01

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