Civic Intelligence

Second Birth Christian Ministries

EIN 56-2161981 • 501(c)3 • Dudley, NC

Pub. 78 EligibleNTEE X21

Profile

Encourging growth through Gods Word

480 Mitchell RdDudley, NC 28333

www.secondbirthchristian.com

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X21 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE X21 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Source year 2024

Top Officer Pay

75th percentile

$7,200

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

NTEE X21 • <$500k nonprofits • Source year 2024

Asset Growth

90th percentile

80%

Faster asset growth than 90% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

9.3%

Faster revenue growth than 63% of similar nonprofits.

NTEE X21 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$18,008

Up $7,987 (+80%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$18,008

Up $7,987 (+80%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin66th percentile

Revenue

Up

$59,107

Up $5,027 (+9.3%) from 2023

Expenses

Down

$51,120

Down $3,612 (-6.6%) from 2023

Net Income

Up

$7,987

Up $8,639 (+1325%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$20K$15K$10K$5.0K$0Assets 2023: $10,021Liabilities 2023: $0Net Assets 2023: $10,0212023Assets 2024: $18,008Liabilities 2024: $0Net Assets 2024: $18,0082024

Highlighted filing

2024

Assets$18,008
Liabilities$0
Net Assets$18,008
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$60K$40K$20K$0-$20KRevenue 2023: $54,080Expenses 2023: $54,732Net Income 2023: -$6522023Revenue 2024: $59,107Expenses 2024: $51,120Net Income 2024: $7,9872024

Highlighted filing

2024

Revenue$59,107
Expenses$51,120
Net Income$7,987
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,008
Liabilities
$0
Net assets
$18,008
Revenue
$59,107
Expenses
$51,120
Net income
$7,987
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.0$0.00$18.0$59.1$51.1$7.99
2023Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$54.1$54.7$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.2
Gross Receipts
$59,107
Mission and Program Overview

Mission

Encourging growth through Gods Word

Program Services

DescriptionGrantsExpenses
(SEE SCHEDULE O)-$0
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARVIN S MCCOYPastorPT$7,200-$7,200
SANDRA S MCCOYOfficerPT$0--
Filing and Contact Details

Filer

Filer Name
Second Birth Christian Ministries
EIN
56-2161981
In Care Of
% MARVIN MCCOY
Phone
9197352642
Address
480 MITCHELL RD, DUDLEY, NC 28333

Signing Officer

Name
Marvin Mccoy
Title
Pastor
Phone
9196487088
Signed
2025-09-10
Discuss with paid preparer
No

Preparer

Firm
Sylvia Miller Accounting
Address
204 LISBON STREET, CLINTON, NC 28328
Preparer
Sylvia Miller
Phone
9105960964
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountADT SECURITY SYSTEM 713ALPHA OMEGA MINISTRY DONATION 7,455INSURANCE 2,618SUPPLIES 6,368TOOLS/EQUIPMENT/SHELTER 3,585RADIO HOSTED MINISTRY WHELTN 4,805MINISTRY DONATIONS 200MUSIC AND ENTERTAINMENT 2,900FOOD TRUCK 250”

Part III response or note to any other line in Part III

“The ministry has a weekly tv broadcasting with whfl-tv. They have an annual christian jamboree with family activities, remote control car racetrack with races, gospel choirs, crafts for kids and prizes. They also have a summer camp called camp character that is a 4 day camp. Camp character has bible stories, teaches team building skills, conflict resolution, has a physical fitness trail and more. Christmas by the pond and mens council as well.”

Raw XML Appendix161 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARVIN S MCCOY
IRS990EZ/BooksInCareOfDetail/PhoneNum09197352642
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0480 MITCHELL RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DUDLEY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028333
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010021
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018008
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt058373
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07987
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt010021
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018008
IRS990EZ/GrossReceiptsAmt059107
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0734
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010021
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018008
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010021
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018008
IRS990EZ/OccupancyRentUtltsAndMaintAmt014526
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt120.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt07200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARVIN S MCCOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SANDRA S MCCOY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PASTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt028894
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENCOURGING GROWTH THROUGH GODS WORD
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0(SEE SCHEDULE O)
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt07200
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051120
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt059107
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.SECONDBIRTHCHRISTIAN.COM
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt058373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt054080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt039854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040661
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt039120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0232088
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058373
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt054080
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039854
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt040661
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt039120
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0232088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt058373
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt054080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039854
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt040661
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt039120
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0232088
IRS990ScheduleA/InvestmentIncomeCYPct00.50000
IRS990ScheduleA/InvestmentIncomePYPct00.50000
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.50000
IRS990ScheduleA/PublicSupportPY509Pct00.50000
IRS990ScheduleA/PublicSupportTotal509Amt0232088
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt058373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt054080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt039854
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt040661
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt039120
IRS990ScheduleA/Total509Grp/TotalAmt0232088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0116746
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0108160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt079708
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt081322
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt078240
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0464176
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountADT SECURITY SYSTEM 713ALPHA OMEGA MINISTRY DONATION 7,455INSURANCE 2,618SUPPLIES 6,368TOOLS/EQUIPMENT/SHELTER 3,585RADIO HOSTED MINISTRY WHELTN 4,805MINISTRY DONATIONS 200MUSIC AND ENTERTAINMENT 2,900FOOD TRUCK 250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MINISTRY HAS A WEEKLY TV BROADCASTING WITH WHFL-TV. THEY HAVE AN ANNUAL CHRISTIAN JAMBOREE WITH FAMILY ACTIVITIES, REMOTE CONTROL CAR RACETRACK WITH RACES, GOSPEL CHOIRS, CRAFTS FOR KIDS AND PRIZES. THEY ALSO HAVE A SUMMER CAMP CALLED CAMP CHARACTER THAT IS A 4 DAY CAMP. CAMP CHARACTER HAS BIBLE STORIES, TEACHES TEAM BUILDING SKILLS, CONFLICT RESOLUTION, HAS A PHYSICAL FITNESS TRAIL AND MORE. CHRISTMAS BY THE POND AND MENS COUNCIL AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part III response or note to any other line in Part III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARVIN MCCOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PASTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09196487088
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND BIRTH CHRISTIAN MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0562161981
ReturnHeader/Filer/InCareOfNm0% MARVIN MCCOY
ReturnHeader/Filer/PhoneNum09197352642
ReturnHeader/Filer/USAddress/AddressLine1Txt0480 MITCHELL RD
ReturnHeader/Filer/USAddress/CityNm0DUDLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028333
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208037519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SYLVIA MILLER ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0204 LISBON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028328
ReturnHeader/PreparerPersonGrp/PhoneNum09105960964
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SYLVIA MILLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-10T12:46:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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