Civic Intelligence

Second Neighborhood Inc

EIN 27-4576364 • 501(c)3 • Macon, GA

Profile

This corporation was organized exclusively for charitable and/or educational purposes, including, for such purposes, the making of distributions to organizations which qualify as exempt organizations under section 501(c)(3) of the internal revenue code of 1986, as amended, or the corresponding section of any future united states internal revenue law, or to the secretary of housing and urban development for the time being exclusively for a public purpose. In pursuance of the foregoing purposes, the corporation shall have the power to provide supportive housing for persons with disabilities to live with dignity and independence within their communities by expanding the supply of housing that provides supportive services which address the individual health, mental health and other needs of the residents and is designed to accommodate these special needs.

175 Emery HighwayMacon, GA 31217
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.26x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

33rd percentile

-2.9%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Assets

Down

$622,821

Down $80,231 (-11%) from 2023

Liabilities

Up

$1,289,943

Up $12,562 (+1.0%) from 2023

Net Assets

Down

-$667,122

Down $92,793 (-16%) from 2023

Revenue

Down

-$106,657

Down $29,813 (-39%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Down

-$106,657

Down $29,813 (-39%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0MAssets 2012: $1,278,749Liabilities 2012: $1,288,865Net Assets 2012: -$10,1162012Assets 2013: $1,165,891Liabilities 2013: $1,234,399Net Assets 2013: -$68,5082013Assets 2016: $1,016,059Liabilities 2016: $1,307,024Net Assets 2016: -$290,9652016Assets 2017: $978,948Liabilities 2017: $1,336,770Net Assets 2017: -$357,8222017Assets 2018: $943,703Liabilities 2018: $1,358,466Net Assets 2018: -$414,7632018Assets 2019: $895,832Liabilities 2019: $1,380,742Net Assets 2019: -$484,9102019Assets 2020: $852,788Liabilities 2020: $1,406,837Net Assets 2020: -$554,0492020Assets 2021: $801,786Liabilities 2021: $1,412,766Net Assets 2021: -$610,9802021Assets 2022: $741,189Liabilities 2022: $1,238,674Net Assets 2022: -$497,4852022Assets 2023: $703,052Liabilities 2023: $1,277,381Net Assets 2023: -$574,3292023Assets 2024: $622,821Liabilities 2024: $1,289,943Net Assets 2024: -$667,1222024

Highlighted filing

2024

Assets$622,821
Liabilities$1,289,943
Net Assets-$667,122

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$50K$0-$50K-$100K-$150KExpenses 2012: $5,4892012Revenue 2013: -$58,392Expenses 2013: $0Net Income 2013: -$58,3922013Revenue 2016: -$66,259Expenses 2016: $0Net Income 2016: -$66,2592016Revenue 2017: -$66,857Expenses 2017: $0Net Income 2017: -$66,8572017Revenue 2018: -$56,941Expenses 2018: $0Net Income 2018: -$56,9412018Revenue 2019: -$70,147Expenses 2019: $0Net Income 2019: -$70,1472019Revenue 2020: -$69,139Expenses 2020: $0Net Income 2020: -$69,1392020Revenue 2021: -$56,931Expenses 2021: $0Net Income 2021: -$56,9312021Revenue 2022: -$81,413Expenses 2022: $0Net Income 2022: -$81,4132022Revenue 2023: -$76,844Expenses 2023: $0Net Income 2023: -$76,8442023Revenue 2024: -$106,657Expenses 2024: $0Net Income 2024: -$106,6572024

Highlighted filing

2024

Revenue-$106,657
Expenses$0
Net Income-$106,657

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 9, 2025
Return Version
2024v5.0
Gross Receipts
$59,093
Mission and Program Overview

Mission

This corporation was organized exclusively for charitable and/or educational purposes, including, for such purposes, the making of distributions to organizations which qualify as exempt organizations under section 501(c)(3) of the internal revenue code of 1986, as amended, or the corresponding section of any future united states internal revenue law, or to the secretary of housing and urban development for the time being exclusively for a public purpose. In pursuance of the foregoing purposes, the corporation shall have the power to provide supportive housing for persons with disabilities to live with dignity and independence within their communities by expanding the supply of housing that provides supportive services which address the individual health, mental health and other needs of the residents and is designed to accommodate these special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$537,175$479,120▼ $58,055
Savings and Temporary Cash Investments$108,423$91,416▼ $17,007
Cash and Non-Interest-Bearing Accounts$32,191$29,929▼ $2,262
Accounts Receivable$12,729$9,358▼ $3,371
Prepaid Expenses and Deferred Charges$4,488$5,005▲ $517
Total Assets$703,052$622,821▼ $80,231
Other Assets Total$8,046$7,993▼ $53
Liabilities
Other Liabilities$1,196,038$1,203,112▲ $7,074
Accounts Payable and Accrued Expenses$81,343$86,831▲ $5,488
Total Liabilities$1,277,381$1,289,943▲ $12,562
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-574,329$-667,122▼ $92,793
Total Net Assets Fund Balance$-574,329$-667,122▼ $92,793
Total Liabilities and Net Assets / Fund Balance$703,052$622,821▼ $80,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$451,037$676,557$1,127,594
Land$22,500-$22,500
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$39,793
Program Service Revenue
$0
Investment Income
$321
Other Revenue
$-146,771
Change in Net Assets
$-106,657

Audited Revenue Reconciliation

Revenue per Audited Statements
$-106,657
Total Revenue per Audited Statements
$-106,657
Total Revenue per Form 990
$-106,657
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Hud Mortgage Prac$1,186,900
Intercompany Payable$7,509
Hud Required Minimum Investment$5,994
Tenant Security Deposits$1,999
Utility Allowance$710
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The cfo will reveiw the 990 with the board prior to filing.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Second Neighborhood Inc
EIN
27-4576364
Address
175 EMERY HIGHWAY, MACON, GA 31217

Signing Officer

Name
Shane Hester
Title
CFO
Signed
2025-04-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shane Hester
Formed
2010
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Robert Baker & Associates
Address
2200 WATERGATE COURT, ALBANY, GA 31707
Preparer
Cameron Tompkins
Phone
2294359500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

This corporation was organized exclusively for charitable and/or educational purposes, including, for such purposes, the making of distributions to organizations which qualify as exempt organizations under section 501(c)(3) of the internal revenue code of 1986, as amended, or the corresponding section of any future united states internal revenue law, or to the secretary of housing and urban development for the time being exclusively for a public purpose. In pursuance of the foregoing purposes, the corporation shall have the power to provide supportive housing for persons with disabilities to live with dignity and independence within their communities by expanding the supply of housing that provides supportive services which address the individual health, mental health and other needs of the residents and is designed to accommodate these special needs.

Form 990, Page 2, Part III, Line 4A

This corporation was organized exclusively for charitable and/or educational purposes, including, for such purposes, the making of distributions to organizations which qualify as exempt organizations under section 501(c)(3) of the internal revenue code of 1986, as amended, or the corresponding section of any future united states internal revenue law, or to the secretary of housing and urban development for the time being exclusively for a public purpose. In pursuance of the foregoing purposes, the corporation shall have the power to provide supportive housing for persons with disabilities to live with dignity and independence within their communities by expanding the supply of housing that provides supportive services which address the individual health, mental health and other needs of the residents and is designed to accommodate these special needs.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS CORPORATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND/OR EDUCATIONAL PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS WHICH QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR THE CORRESPONDING SECTION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW, OR TO THE SECRETARY OF HOUSING AND URBAN DEVELOPMENT FOR THE TIME BEING EXCLUSIVELY FOR A PUBLIC PURPOSE. IN PURSUANCE OF THE FOREGOING PURPOSES, THE CORPORATION SHALL HAVE THE POWER TO PROVIDE SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES TO LIVE WITH DIGNITY AND INDEPENDENCE WITHIN THEIR COMMUNITIES BY EXPANDING THE SUPPLY OF HOUSING THAT PROVIDES SUPPORTIVE SERVICES WHICH ADDRESS THE INDIVIDUAL HEALTH, MENTAL HEALTH AND OTHER NEEDS OF THE RESIDENTS AND IS DESIGNED TO ACCOMMODATE THESE SPECIAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS CORPORATION WAS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND/OR EDUCATIONAL PURPOSES, INCLUDING, FOR SUCH PURPOSES, THE MAKING OF DISTRIBUTIONS TO ORGANIZATIONS WHICH QUALIFY AS EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR THE CORRESPONDING SECTION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW, OR TO THE SECRETARY OF HOUSING AND URBAN DEVELOPMENT FOR THE TIME BEING EXCLUSIVELY FOR A PUBLIC PURPOSE. IN PURSUANCE OF THE FOREGOING PURPOSES, THE CORPORATION SHALL HAVE THE POWER TO PROVIDE SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES TO LIVE WITH DIGNITY AND INDEPENDENCE WITHIN THEIR COMMUNITIES BY EXPANDING THE SUPPLY OF HOUSING THAT PROVIDES SUPPORTIVE SERVICES WHICH ADDRESS THE INDIVIDUAL HEALTH, MENTAL HEALTH AND OTHER NEEDS OF THE RESIDENTS AND IS DESIGNED TO ACCOMMODATE THESE SPECIAL NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CFO WILL REVEIW THE 990 WITH THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt0175 EMERY HIGHWAY
IRS990/USAddress/CityNm0MACON
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SHANE HESTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND NEIGHBORHOOD INC
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ReturnHeader/Filer/EIN0274576364
ReturnHeader/Filer/USAddress/AddressLine1Txt0175 EMERY HIGHWAY
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT BAKER & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02200 WATERGATE COURT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAMERON TOMPKINS
ReturnHeader/ReturnTs02025-04-10T10:09:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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