Civic Intelligence

Second Chances Garage Inc

990 • Fiscal year 2019 • EIN 27-1336325

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2020

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

64th percentile

0.10x

Higher debt load relative to assets than 64% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.03x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

35th percentile

-1.2%

Higher net margin than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

75th percentile

$67,500

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$262,412

Up $839 (+0.3%) from 2017

Net Assets

Down

$236,296

Down $9,795 (-4.0%) from 2017

Liabilities

Up

$26,116

Up $10,634 (+69%) from 2017

Revenue

Up

$981,454

Up $360,975 (+58%) from 2017

Expenses

Up

$993,558

Up $459,499 (+86%) from 2017

Net Income

Down

-$12,104

Down $98,524 (-114%) from 2017

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

2019

Assets$262,412
Liabilities$26,116
Net Assets$236,296

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

2019

Revenue$981,454
Expenses$993,558
Net Income-$12,104
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2020
Return Version
2019v5.1
Gross Receipts
$981,454
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$166,874$172,032▲ $5,158
Inventories for Sale or Use$65,360$46,750▼ $18,610
Land, Buildings, and Equipment, Net$6,576$24,968▲ $18,392
Cash and Non-Interest-Bearing Accounts$17,108$11,682▼ $5,426
Pledges and Grants Receivable$7,222--
Prepaid Expenses and Deferred Charges$1,500$5,480▲ $3,980
Total Assets$266,140$262,412▼ $3,728
Other Assets Total$1,500$1,500→ $0
Liabilities
Accounts Payable and Accrued Expenses$16,184$23,776▲ $7,592
Other Liabilities$1,556$2,340▲ $784
Total Liabilities$17,740$26,116▲ $8,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$248,400$234,362▼ $14,038
Net Assets With Donor Restrictions-$1,934-
Total Net Assets Fund Balance$248,400$236,296▼ $12,104
Total Liabilities and Net Assets / Fund Balance$266,140$262,412▼ $3,728

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,968$28,996$53,964
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John GrupenhoffShop ManagerFT$67,500$67,500

Board Members and Trustees

NameTitle
John FrawleyChair
Richard TrawickVice-chair
George J RossickDirector
Jack LadsonDirector
James L BaerDirector
Ray BrownDirector
Stephen ParnesDirector
Erin GarrettSecretary
Robert BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$636,833
Program Service Revenue
$343,578
Investment Income
$1,043
Other Revenue
$0
All Other Contributions
$630,898
Change in Net Assets
$-12,104

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 Vehicles329$439,125Fair Market Value (FMV) - Date of Sale
Total Noncash Contributions329$439,125-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$731,513
Salaries, Compensation, and Employee Benefits$262,045
Total Fundraising Expense$9,665
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$156,442$17,578$1,758$175,778
Current Officers, Directors, Trustees, and Key Employees$60,075$6,750$675$67,500
Occupancy$46,429$5,159-$51,588
Fees for Services Accounting$16,997$1,888-$18,885
Payroll Taxes$16,703$1,877$187$18,767
Insurance$9,519$1,061$38$10,618
Advertising$4,257-$4,257$8,514
Information Technology$6,318$710$71$7,099
Office Expenses$5,844$656$66$6,566
Conferences and Meetings$5,670$637$64$6,371
Depreciation Depletion$5,608--$5,608
Other Expenses$9,600-$2,525$2,525
Travel$1,754$197$20$1,971
Fees for Services Legal-$1,620-$1,620
All Other Expenses$825$662$1$1,488
Fees for Services Other$224$25$3$252
Total Functional Expenses$945,073$38,820$9,665$993,558
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$2,340
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
2020-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Grupenhoff
Formed
2009
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
12

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, 2019.

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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07222
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01500
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05480
IRS990/PrincipalOfficerNm0JOHN GRUPENHOFF
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0VEHICLE SALES
IRS990/ProgramServiceRevenueGrp/Desc1REPAIR SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0281320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162258
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0281320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162258
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 620 INDIVIDUALS WERE SERVED DURING 2019.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0170113
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt062258
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0457882
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0445
IRS990/PYOtherExpensesAmt0611091
IRS990/PYOtherRevenueAmt0902
IRS990/PYProgramServiceRevenueAmt0321807
IRS990/PYRevenuesLessExpensesAmt02309
IRS990/PYSalariesCompEmpBnftPaidAmt0167636
IRS990/PYTotalExpensesAmt0778727
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0781036
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-12104
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0281320
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0166874
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172032
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2017 AMOUNT: $ 1,745. 2018 AMOUNT: $ 902.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0636833
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0457882
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0347048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0190870
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0163292
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01795925
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0445
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0287
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0343578
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0321807
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0271538
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0272884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0198299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01408106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0445
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01775
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0902
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01745
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02647
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99860
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt03204031
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0980411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0779689
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0618586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0463754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0361591
IRS990ScheduleA/Total509Grp/TotalAmt03204031
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0981454
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0781036
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0620618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0463754
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0361591
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03208453
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024968
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028996
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt053964
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02340
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, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt024968
IRS990ScheduleD/TotalLiabilityAmt02340
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt0329
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0FMV - DATE OF SALE
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt0439125
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETE COPY OF THE ORGANIZATION'S FORM 990 WAS EMAILED TO ALL DIRECTORS FOR THEIR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

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