Civic Intelligence

Second Helpings Inc.

990 • Fiscal year 2016 • EIN 35-1484281

Jul 01, 2015 to Jun 30, 2016 • Filed on May 09, 2017

1121 Southeastern AveIndianapolis, IN 46202

(317) 632-2664

Siviq Scores

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

Liabilities / Assets

25th percentile

0.03x

Higher debt load relative to assets than 25% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

12th percentile

0.02x

Higher debt load relative to revenue than 12% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

33rd percentile

-1.8%

Faster asset growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Revenue Growth

75th percentile

16%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Assets

Down

$3,480,634

Down $130,276 (-3.6%) from 2014

Net Assets

Down

$3,377,951

Down $145,436 (-4.1%) from 2014

Liabilities

Up

$102,683

Up $15,160 (+17%) from 2014

Revenue

Up

$6,591,911

Up $1,654,355 (+34%) from 2014

Expenses

Up

$6,623,327

Up $1,666,424 (+34%) from 2014

Net Income

Down

-$31,416

Down $12,069 (-62%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2014: $3,610,910Liabilities 2014: $87,523Net Assets 2014: $3,523,3872014Assets 2016: $3,480,634Liabilities 2016: $102,683Net Assets 2016: $3,377,9512016Assets 2017: $11,120,152Liabilities 2017: $105,634Net Assets 2017: $11,014,5182017Assets 2018: $11,638,540Liabilities 2018: $110,367Net Assets 2018: $11,528,1732018Assets 2019: $12,163,465Liabilities 2019: $207,156Net Assets 2019: $11,956,3092019Assets 2020: $15,382,562Liabilities 2020: $487,567Net Assets 2020: $14,894,9952020Assets 2021: $16,933,903Liabilities 2021: $228,040Net Assets 2021: $16,705,8632021Assets 2022: $16,543,287Liabilities 2022: $184,176Net Assets 2022: $16,359,1112022Assets 2023: $17,548,819Liabilities 2023: $202,083Net Assets 2023: $17,346,7362023Assets 2024: $18,400,121Liabilities 2024: $251,028Net Assets 2024: $18,149,0932024Assets 2025: $19,073,775Liabilities 2025: $234,424Net Assets 2025: $18,839,3512025

Highlighted filing

2016

Assets$3,480,634
Liabilities$102,683
Net Assets$3,377,951

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2014: $4,937,556Expenses 2014: $4,956,903Net Income 2014: -$19,3472014Revenue 2016: $6,591,911Expenses 2016: $6,623,327Net Income 2016: -$31,4162016Revenue 2017: $14,063,568Expenses 2017: $6,711,056Net Income 2017: $7,352,5122017Revenue 2018: $7,322,757Expenses 2018: $7,031,365Net Income 2018: $291,3922018Revenue 2019: $7,738,754Expenses 2019: $7,410,906Net Income 2019: $327,8482019Revenue 2020: $15,077,571Expenses 2020: $11,658,492Net Income 2020: $3,419,0792020Revenue 2021: $15,900,049Expenses 2021: $15,958,320Net Income 2021: -$58,2712021Revenue 2022: $11,181,807Expenses 2022: $10,990,062Net Income 2022: $191,7452022Revenue 2023: $11,305,217Expenses 2023: $10,689,103Net Income 2023: $616,1142023Revenue 2024: $11,128,899Expenses 2024: $11,707,896Net Income 2024: -$578,9972024Revenue 2025: $13,370,605Expenses 2025: $13,638,940Net Income 2025: -$268,3352025

Highlighted filing

2016

Revenue$6,591,911
Expenses$6,623,327
Net Income-$31,416
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 9, 2017
Return Version
2015v3.0
Gross Receipts
$6,874,085
Mission and Program Overview

Mission

Second helpings, inc. Is committed to rescuing and distributing prepared and perishable food to those in need through established hunger relief programs and to educating and training adults for positions in the culinary field.

Rescuing and distributing prepared and perishable food to those in need through established hunger relief programs and educating and training adults for positions in the culinary field.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,282,141$2,265,715▼ $16,426
Savings and Temporary Cash Investments$361,154$329,375▼ $31,779
Cash and Non-Interest-Bearing Accounts$453,617$315,415▼ $138,202
Pledges and Grants Receivable$45,184$156,600▲ $111,416
Inventories for Sale or Use$120,560$112,273▼ $8,287
Prepaid Expenses and Deferred Charges$9,964$18,506▲ $8,542
Accounts Receivable$9,883$13,876▲ $3,993
Total Assets$3,502,785$3,480,634▼ $22,151
Other Assets Total$220,282$268,874▲ $48,592
Liabilities
Accounts Payable and Accrued Expenses$93,418$99,774▲ $6,356
Deferred Revenue-$2,909-
Total Liabilities$93,418$102,683▲ $9,265
Net Assets / Fund Balance
Unrestricted Net Assets$3,286,567$3,151,186▼ $135,381
Temporarily Rstr Net Assets$122,800$226,765▲ $103,965
Total Net Assets Fund Balance$3,409,367$3,377,951▼ $31,416
Total Liabilities and Net Assets / Fund Balance$3,502,785$3,480,634▼ $22,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,647,830$708,446$2,356,276
Equipment$488,105$559,149$1,047,254
Other Land Buildings$80,080$193,255$273,335
Land$49,700-$49,700
Other Assets Org$14,400--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$200,916$53,075▲ $483-$254,474
2014$200,514-▲ $402-$200,916
2013$200,058-▲ $456-$200,514
2012-$200,000▲ $58-$200,058
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer VigranCEOFT$76,548$9,323$85,871
Mike ElineCFOFT$69,378$1,712$71,090

Board Members and Trustees

NameTitle
Marie PowellBoard Chair
John ElliottVice Chair
Agustin RojasBoard Member
Angela KrahulikBoard Member
David FeinbergBoard Member
David WitzermanBoard Member
Didier MartinBoard Member
Dr Lisa HarrisBoard Member
Jeff BrickerBoard Member
Joe SlaughterBoard Member
Kathy PataluchBoard Member
Kim BorgesBoard Member
Monique Hunt McwilliamsBoard Member
Pat Garrett RooneyBoard Member
Steve CampbellBoard Member
James HamiltonSecretary
Ellen ButzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,360,082
Program Service Revenue
$63,297
Investment Income
$750
Other Revenue
$167,782
All Other Contributions
$6,214,796
Change in Net Assets
$-31,416

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory600$4,551,077Fair Market Value (FMV) on Date of Donation
Securities Publicly Traded14$67,759Closing Price
Other Non Cash Contri Table45$60,675Fair Market Value (FMV)
Other Non Cash Contri Table133$51,446Fair Market Value (FMV)
Other Non Cash Contri Table43$20,424Fair Market Value (FMV)
Clothing and Household Goods-$9,096Fair Market Value (FMV)
Other Non Cash Contri Table11$6,947Fair Market Value (FMV)
Works of Art18$2,810Fair Market Value (FMV)
Collectibles1$1,725-
Books and Publications-$30Fair Market Value (FMV)
Total Noncash Contributions865$4,771,989-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,591,911
Revenue Not Reported on Form 990
$331,126
Total Revenue per Audited Statements
$6,923,037
Total Revenue per Form 990
$6,591,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,193,531
Other Expenses$1,216,141
Salaries, Compensation, and Employee Benefits$1,213,655
Total Fundraising Expense$354,540
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$4,193,531--$4,193,531
Other Salaries and Wages$533,908$106,887$196,718$837,513
Occupancy$209,319$9,927$15,469$234,715
Depreciation Depletion$155,072$2,181$7,036$164,289
Current Officers, Directors, Trustees, and Key Employees$104,238$20,978$38,680$163,896
Other Employee Benefits$90,655$17,195$31,039$138,889
Payroll Taxes$46,655$9,390$17,312$73,357
Fees for Services Other$30,772$22,051$929$53,752
Office Expenses$24,153$3,805$25,163$53,121
Information Technology$36,506-$11,429$47,935
Insurance$36,176$7,262$3,808$47,246
All Other Expenses$31,035$1,381$2,828$35,244
Other Expenses$17,252$2,432$888$20,572
Advertising$14,094$1,896$2,631$18,621
Fees for Services Accounting$8,644$8,378$276$17,298
Conferences and Meetings$2,221$20$97$2,338
Travel$1,816$196$25$2,037
Total Functional Expenses$6,053,319$215,468$354,540$6,623,327

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,954,453
Expenses per Audited Statements$6,623,327
Total Expenses per Form 990$6,623,327
Expenses Not Reported on Form 990$331,126
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
A Caring PlaceIndianapolis, IN501c3To Feed the Hungry-
Allen Chapel Feeding MinistryIndianapolis, IN501c3To Feed the Hungry-
Alpha FoundationIndianapolis, IN501c3To Feed the Hungry-
Barnes UmcIndianapolis, IN501c3To Feed the Hungry-
Bethel AmeIndianapolis, IN501c3To Feed the Hungry-
Bethlehem HouseIndianapolis, IN501c3To Feed the Hungry-
Boulevard PlaceIndianapolis, IN501c3To Feed the Hungry-
Boys and Girls Club of IndianapolisIndianapolis, IN501c3To Feed the Hungry-
Boys and Girls Club of NoblesvilleNoblesville, IN501c3To Feed the Hungry-
Bread of Life Street MinistriesGreenwood, IN501c3To Feed the Hungry-
Cathedral KitchenIndianapolis, IN501c3To Feed the Hungry-
Christamore House SeniorsIndianapolis, IN501c3To Feed the Hungry-
Craine HouseIndianapolis, IN501c3To Feed the Hungry-
Damien CenterIndianapolis, IN501c3To Feed the Hungry-
DayspringIndianapolis, IN501c3To Feed the Hungry-
Dove HouseIndianapolis, IN501c3To Feed the Hungry-
Edna Martin Comm CtrIndianapolis, IN501c3To Feed the Hungry-
Englewood Day CareIndianapolis, IN501c3To Feed the Hungry-
Fathers & FamiliesIndianapolis, IN501c3To Feed the Hungry-
First Free MethodistIndianapolis, IN501c3To Feed the Hungry-
Flanner HouseIndianapolis, IN501c3To Feed the Hungry-
Fletcher PlaceIndianapolis, IN501c3To Feed the Hungry-
Forest Manor KidsIndianapolis, IN501c3To Feed the Hungry-
George T GoodwinIndianapolis, IN501c3To Feed the Hungry-
HOOSIER VETERAN'S AST FNDTIndianapolis, IN501c3To Feed the Hungry-
Hawthorne Community CenterIndianapolis, IN501c3To Feed the Hungry-
Heritage PlaceIndianapolis, IN501c3To Feed the Hungry-
Holy Cross SchoolIndianapolis, IN501c3To Feed the Hungry-
Homeless Re-entry HelpersIndianapolis, IN501c3To Feed the Hungry-
Horizon HouseIndianapolis, IN501c3To Feed the Hungry-
Indianapolis Urban LeagueIndianapolis, IN501c3To Feed the Hungry-
Indy ParksIndianapolis, IN501c3To Feed the Hungry-
International Community Gateway PanIndianapolis, IN501c3To Feed the Hungry-
Jameson CampIndianapolis, IN501c3To Feed the Hungry-
Jesus Fellowship Kidz MinistryIndianapolis, IN501c3To Feed the Hungry-
Jesus HouseIndianapolis, IN501c3To Feed the Hungry-
John H Boner Center (arsenal TechIndianapolis, IN501c3To Feed the Hungry-
Julian CenterIndianapolis, IN501c3To Feed the Hungry-
LORD'S PANTRYIndianapolis, IN501c3To Feed the Hungry-
Lebanon Boys and Girls ClubLebanon, IN501c3To Feed the Hungry-
Love All People MinistriesIndianapolis, IN501c3To Feed the Hungry-
Lynhurst Baptist ChurchIndianapolis, IN501c3To Feed the Hungry-
Lynhurst Baptist Church Community CIndianapolis, IN501c3To Feed the Hungry-
Mary Rigg CenterIndianapolis, IN501c3To Feed the Hungry-
Metropolitan School District of DecIndianapolis, IN501c3To Feed the Hungry-
Metropolitan Youth OrchestraIndianapolis, IN501c3To Feed the Hungry-
Mlk CenterIndianapolis, IN501c3To Feed the Hungry-
Mount Pleasant Christian Church ImpGreenwood, IN501c3To Feed the Hungry-
Mt Zion AcademyIndianapolis, IN501c3To Feed the Hungry-
Neighborhood FellowshipIndianapolis, IN501c3To Feed the Hungry-
New Beginnings MinistryIndianapolis, IN501c3To Feed the Hungry-
Noblesville First UmcNoblesville, IN501c3To Feed the Hungry-
North United MethodistIndianapolis, IN501c3To Feed the Hungry-
Nu Corinthian Baptist ChuchIndianapolis, IN501c3To Feed the Hungry-
Pace IncIndianapolis, IN501c3To Feed the Hungry-
Pathway to RecoveryIndianapolis, IN501c3To Feed the Hungry-
Pride Academy (north & West)Indianapolis, IN501c3To Feed the Hungry-
Prime Life EnrichmentCarmel, IN501c3To Feed the Hungry-
Progress HouseIndianapolis, IN501c3To Feed the Hungry-
Resurrection Lutheran ChurchIndianapolis, IN501c3To Feed the Hungry-
ST JOSEPH'S CATHOLIC CHURCHIndianapolis, IN501c3To Feed the Hungry-
Salvation Army ArcIndianapolis, IN501c3To Feed the Hungry-
Salvation Army Booth ManorIndianapolis, IN501c3To Feed the Hungry-
School for Community LearningIndianapolis, IN501c3To Feed the Hungry-
Scott Um ChurchIndianapolis, IN501c3To Feed the Hungry-
Shepard Community CenterIndianapolis, IN501c3To Feed the Hungry-
Speedway Umc Child CareSpeedway, IN501c3To Feed the Hungry-
St Vincent De PaulIndianapolis, IN501c3To Feed the Hungry-
Tabernacle PresbyterianIndianapolis, IN501c3To Feed the Hungry-
Take Time and PrayIndianapolis, IN501c3To Feed the Hungry-
The Sharing PlaceIndianapolis, IN501c3To Feed the Hungry-
The Social of GreenwoodGreenwood, IN501c3To Feed the Hungry-
Third PhaseNoblesville, IN501c3To Feed the Hungry-
Tm Baptist ChurchIndianapolis, IN501c3To Feed the Hungry-
Trinity ChurchIndianapolis, IN501c3To Feed the Hungry-
Tuxedo Park Baptitst ChurchIndianapolis, IN501c3To Feed the Hungry-
Visions Child CareIndianapolis, IN501c3To Feed the Hungry-
Westminster Neighborhood MinistriesIndianapolis, IN501c3To Feed the Hungry-
Wheeler Mission (all Locations)Indianapolis, IN501c3To Feed the Hungry-
White River Christian ChurchIndianapolis, IN501c3To Feed the Hungry-
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$379,557
Fundraising Direct Expenses$214,699
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Corks & Forks$397,626$257,918$195,983$61,935
Tonic Ball$119,309$113,844$18,166$95,678
Total Events$524,843$379,557$214,699$164,858
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
Tony SchaferFormer DirectorManaged It ServicesNo$40,640
Andre RobinsonFormer DirectorChemical & FoodNo$10,860
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

The executive committee of the board of directors has been authorized by the full board to be engaged in the preparation, review and accuracy of the tax return prior to the return being submitted. The executive committee will approve any/all information to be filed. The full board of directors will receive an electronic copy of the completed return for their approval and to be retained as part of their records.

Form 990, Page 6, Part VI, Line 12C

The organization requires each officer and director to complete a conflict of interest statement on an annual basis. It is the individual's responsibility to act in accordance with the statement. The organization's board has responsibility for determining whether a conflict exists regarding a proposed transaction. If so, the board votes to decide whether to proceed with the transaction in question. If there is a violation of the statement, the board proceeds to take appropriate disciplinary action, which can include removal. The board reviews compliance with the statement periodically and memorializes details of all conflicts or potential conficts in minutes of its meetings.

Form 990, Page 6, Part VI, Line 15A

An annual review is performed of the ceo by the executive committee of the board, and includes compensation analysis of similar organizations and the united way of central indiana.

Form 990, Page 6, Part VI, Line 15B

An annual review is performed of other officers and employees by the ceo, and includes compensation analysis of similar organizations and the united way of central indiana.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and conflict of interest policy available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Second Helpings Inc
EIN
35-1484281
Phone
3176322664
Address
1121 SOUTHEASTERN AVE, INDIANAPOLIS, IN 46202

Signing Officer

Name
Jennifer Vigran
Title
CEO
Phone
3176322664
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Vigran
Formed
1998
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
32
Volunteers
1,134

Preparer

Firm
Alerding CPA Group
Address
4181 E 96TH ST STE 180, INDIANAPOLIS, IN 46240
Preparer
Robert K Brinkers CPA
Phone
3175694181
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Second helpings, inc. Is committed to rescuing and distributing prepared and perishable food to those in need through established hunger relief programs and to educating and training adults for positions in the culinary field.

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

Second helpings provides bilingual training (english and spanish), as well as testing in servsafe, a foodservice sanitation program recognized by the health department. Culinary job training students receive servsafe training as part of the overall job training program. Last fiscal year, 61 students were tested and 56 received certification. The general public can participate in this training and is charged a fee. Expenses 14,487 including grants of 0. Revenue 25,069

Form 990, Part XI, Line 9

Direct fundraising expenses 214,699 direct fundraising expenses -214,699

Financial Statement Notes

Schedule D, Page 3, Part X

Management of the organization evaluates all significant tax positions to ensure compliance with the exempt purpose of the organization as required by u.s. Gaap, including consideration of any unrelated business income tax. As of june 30, 2016, management does not believe the organization has taken any tax positions that are not in compliance with the exempt purpose of the organization. The organizations federal and state tax returns remain open and subject to examination beginning with the calendar tax year ended june 30, 2013.

Schedule D, Page 4, Part XI, Line 2D

Direct fundraising expenses 214,699

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 214,699

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IRS990/ProgSrvcAccomActy2Grp/Desc0DURING THE FISCAL YEAR ENDING 06/30/2016, 983,284 MEALS WERE PREPARED USING RESCUED FOOD. THESE MEALS ARE DONATED TO OVER 85 501(C)(3) AGENCIES SERVING CHILDREN AND ADULTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SECOND HELPINGS ALSO UTILIZES THE RESCUED FOOD TO TRAIN ADULTS FOR JOB PLACEMENT IN THE CULINARY FOOD INDUSTRY. DURING THE FISCAL YEAR ENDING 06/30/2016, FIVE CLASSES GRADUATED WITH A TOTAL OF 59 INDIVIDUAL GRADUATES. 48 PEOPLE WERE PLACED IN JOBS THROUGH THIS PROGRAM.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SECOND HELPINGS PROVIDES BILINGUAL TRAINING (ENGLISH AND SPANISH), AS WELL AS TESTING IN SERVSAFE, A FOODSERVICE SANITATION PROGRAM RECOGNIZED BY THE HEALTH DEPARTMENT. CULINARY JOB TRAINING STUDENTS RECEIVE SERVSAFE TRAINING AS PART OF THE OVERALL JOB TRAINING PROGRAM. LAST FISCAL YEAR, 61 STUDENTS WERE TESTED AND 56 RECEIVED CERTIFICATION. THE GENERAL PUBLIC CAN PARTICIPATE IN THIS TRAINING AND IS CHARGED A FEE. EXPENSES 14,487 INCLUDING GRANTS OF 0. REVENUE 25,069
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PART II, LINE 10: FUNDRAISING GROSS RECEIPTS 379,557 OTHER INCOME 2,924
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION

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