Civic Intelligence

Second Wind Dreams Inc.

990 • Fiscal year 2016 • EIN 31-1519675

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

11115 Houze Road No 150Roswell, GA 30076

(678) 624-0500

Siviq Scores

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

Liabilities / Assets

56th percentile

0.15x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$103,100

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

95th percentile

88%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

95th percentile

141%

Faster revenue growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$665,850

Up $312,139 (+88%) from 2015

Net Assets

Up

$568,225

Up $219,968 (+63%) from 2015

Liabilities

Up

$97,625

Up $92,171 (+1690%) from 2015

Revenue

Up

$1,539,605

Up $899,771 (+141%) from 2015

Expenses

Up

$1,352,709

Up $613,478 (+83%) from 2015

Net Income

Up

$186,896

Up $286,293 (+288%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $322,423Liabilities 2010: $2,548Net Assets 2010: $319,8752010Assets 2011: $631,278Liabilities 2011: $10,822Net Assets 2011: $620,4562011Assets 2013: $477,755Liabilities 2013: $2,566Net Assets 2013: $475,1892013Assets 2014: $449,551Liabilities 2014: $1,897Net Assets 2014: $447,6542014Assets 2015: $353,711Liabilities 2015: $5,454Net Assets 2015: $348,2572015Assets 2016: $665,850Liabilities 2016: $97,625Net Assets 2016: $568,2252016Assets 2018: $1,009,732Liabilities 2018: $73,974Net Assets 2018: $935,7582018Assets 2019: $1,281,041Liabilities 2019: $99,938Net Assets 2019: $1,181,1032019Assets 2020: $1,062,172Liabilities 2020: $467,902Net Assets 2020: $594,2702020Assets 2022: $2,517,425Liabilities 2022: $1,453,846Net Assets 2022: $1,063,5792022Assets 2024: $1,081,665Liabilities 2024: $639,596Net Assets 2024: $442,0692024

Highlighted filing

2016

Assets$665,850
Liabilities$97,625
Net Assets$568,225

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $426,1562010Expenses 2011: $396,4122011Revenue 2013: $513,305Expenses 2013: $652,825Net Income 2013: -$139,5202013Revenue 2014: $793,721Expenses 2014: $814,014Net Income 2014: -$20,2932014Revenue 2015: $639,834Expenses 2015: $739,231Net Income 2015: -$99,3972015Revenue 2016: $1,539,605Expenses 2016: $1,352,709Net Income 2016: $186,8962016Revenue 2018: $2,164,582Expenses 2018: $2,015,400Net Income 2018: $149,1822018Revenue 2019: $2,181,109Expenses 2019: $1,935,764Net Income 2019: $245,3452019Revenue 2020: $1,587,897Expenses 2020: $2,174,730Net Income 2020: -$586,8332020Revenue 2022: $2,296,274Expenses 2022: $2,037,880Net Income 2022: $258,3942022Revenue 2024: $1,481,268Expenses 2024: $2,038,803Net Income 2024: -$557,5352024

Highlighted filing

2016

Revenue$1,539,605
Expenses$1,352,709
Net Income$186,896
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$1,539,605
Mission and Program Overview

Mission

Through the fulfillment of dreams and educational programs, second wind dreams, a non-profit organization, enhances the quality of life for those living in elder care communities and changes the perception of aging.

Through the fulfillment of dreams and innovative educational programs, second wind dreams, an international non-profit organization, enhances the quality of life for those living in elder care communities and changes the perception of aging.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,707$382,507▲ $372,800
Savings and Temporary Cash Investments$342,963$244,629▼ $98,334
Inventories for Sale or Use-$35,473-
Investments in Publicly Traded Securities$1,041$1,041→ $0
Total Assets$353,711$665,850▲ $312,139
Other Assets Total$0$2,200▲ $2,200
Liabilities
Accounts Payable and Accrued Expenses$5,454$97,625▲ $92,171
Total Liabilities$5,454$97,625▲ $92,171
Net Assets / Fund Balance
Unrestricted Net Assets$348,257$568,225▲ $219,968
Total Net Assets Fund Balance$348,257$568,225▲ $219,968
Total Liabilities and Net Assets / Fund Balance$353,711$665,850▲ $312,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pk BevilleCEOFT$103,100$103,100

Board Members and Trustees

NameTitle
David ThomasonDirector
Jordan ArogetiDirector
Mandy MerkelDirector
Michelle MinorDirector
Robin MatosDirector
Rupert BarkoffDirector
Tom UnderwoodDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$562,844
Program Service Revenue
$976,523
Investment Income
$238
Other Revenue
$0
All Other Contributions
$113,833
Change in Net Assets
$186,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$764,325
Other Expenses$588,384
Total Fundraising Expense$1,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$437,931$145,977-$583,908
Fees for Services Other$123,147$21,732-$144,879
Current Officers, Directors, Trustees, and Key Employees$77,325$25,775-$103,100
Payroll Taxes$46,923$15,641-$62,564
Occupancy-$52,910-$52,910
Travel$43,914$4,879-$48,793
Office Expenses-$29,167-$29,167
Other Employee Benefits$11,065$3,688-$14,753
Information Technology$5,537$5,537-$11,074
Royalties-$10,330-$10,330
Other Expenses$15,498$10,108-$10,108
Conferences and Meetings$5,204$1,301-$6,505
All Other Expenses$6,128$281-$6,409
Advertising$1,156$2,889$1,734$5,779
Fees for Services Accounting-$2,700-$2,700
Insurance-$686-$686
Total Functional Expenses$980,842$370,133$1,734$1,352,709
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

The founder will review the tax return prior to filing with the support of the managing director.

Form 990, Part VI, Section B, Line 15

The process for determining and approving compensation and benefits for officers, directors, and key employees involves comparative analysis of salaries and duties with other non-profits of similar size and scope and also data provided by guidestar.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public on the second wind dreams website and upon request. The organiztion's profile is also available on the websites for guidestar and network for good.

Filing and Contact Details

Filer

Filer Name
Second Wind Dreams Inc
EIN
31-1519675
Phone
6786240500
Address
11115 HOUZE ROAD NO 150, ROSWELL, GA 30076

Signing Officer

Name
Pk Beville
Title
CEO
Phone
6786240500
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pk Beville
Formed
1997
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
7
Employees
18
Volunteers
1,988

Preparer

Firm
Haw Aprio Llp
Address
FIVE CONCOURSE PARKWAY SUITE 1000, ATLANTA, GA 30328
Preparer
Angela T Dotson CPA
Phone
4048929651
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 73,691. Management and general expenses 13,004. Fundraising expenses 0. Total expenses 86,695. Consulting: program service expenses 49,456. Management and general expenses 8,728. Fundraising expenses 0. Total expenses 58,184.

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IRS990/PYContributionsGrantsAmt0142767
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0325
IRS990/PYOtherExpensesAmt0239049
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0496742
IRS990/PYRevenuesLessExpensesAmt0-99397
IRS990/PYSalariesCompEmpBnftPaidAmt0500182
IRS990/PYTotalExpensesAmt0739231
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0639834
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0186896
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0942720
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt010330
IRS990/RoyaltiesGrp/TotalAmt010330
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0342963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0244629
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0562844
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0148017
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0120976
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0174803
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0269892
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01276532
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0325
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0451
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0683
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01020
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02717
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0976523
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0499994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0610706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0334835
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0188554
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02610612
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0238
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0325
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0683
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02717
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00270
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96640
IRS990ScheduleA/PublicSupportPY509Pct00.97270
IRS990ScheduleA/PublicSupportTotal509Amt03759023
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt059604
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt068517
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0128121
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt059604
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt068517
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0128121
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01539367
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0648011
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0731682
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0509638
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0458446
IRS990ScheduleA/Total509Grp/TotalAmt03887144
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01539605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0648336
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0732133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0510321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0459466
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03889861
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
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDER WILL REVIEW THE TAX RETURN PRIOR TO FILING WITH THE SUPPORT OF THE MANAGING DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PROCESS FOR DETERMINING AND APPROVING COMPENSATION AND BENEFITS FOR OFFICERS, DIRECTORS, AND KEY EMPLOYEES INVOLVES COMPARATIVE ANALYSIS OF SALARIES AND DUTIES WITH OTHER NON-PROFITS OF SIMILAR SIZE AND SCOPE AND ALSO DATA PROVIDED BY GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE SECOND WIND DREAMS WEBSITE AND UPON REQUEST. THE ORGANIZTION'S PROFILE IS ALSO AVAILABLE ON THE WEBSITES FOR GUIDESTAR AND NETWORK FOR GOOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR: PROGRAM SERVICE EXPENSES 73,691. MANAGEMENT AND GENERAL EXPENSES 13,004. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,695. CONSULTING: PROGRAM SERVICE EXPENSES 49,456. MANAGEMENT AND GENERAL EXPENSES 8,728. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,184.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0353711
IRS990/TotalAssetsEOYAmt0665850
IRS990/TotalAssetsGrp/BOYAmt0353711
IRS990/TotalAssetsGrp/EOYAmt0665850
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0562844
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01734
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0370133
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0980842
IRS990/TotalFunctionalExpensesGrp/TotalAmt01352709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05454
IRS990/TotalLiabilitiesEOYAmt097625
IRS990/TotalLiabilitiesGrp/BOYAmt05454
IRS990/TotalLiabilitiesGrp/EOYAmt097625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0348257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0568225
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcRevenueAmt024139
IRS990/TotalProgramServiceExpensesAmt0980842
IRS990/TotalProgramServiceRevenueAmt0976523
IRS990/TotalReportableCompFromOrgAmt0103100
IRS990/TotalRevenueGrp/ExclusionAmt0238
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0976523
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01539605
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01988
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0353711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0665850
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04879
IRS990/TravelGrp/ProgramServicesAmt043914
IRS990/TravelGrp/TotalAmt048793
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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