Second Wind Fund Inc.

“The preparer distributed the final copy of the Form 990 to all voting members of the Board of Directors via email and made the Form 990 available in draft form at the Board meeting immediately preceding the filing due date. The Executive Director and Controller of the Organization reviewed the draft Form 990 and communicated any changes or feedback. The preparer ensured that all feedback was incorporated into the final Form or addressed before filing.”

“Annually, Directors are required to sign the Board Member Agreement, which includes the standard conflict of interest policy. The policy contains clauses that ask a Director to proactively disclose any such conflicts. Directors are aware of the policy and periodically bring up conflicts to the Board President and Organization's Executive Director.”

“The Executive Committee of the Board of Directors independently reviews and approves the Executive Director's salary and benefits package annually, using salary surveys published by nonprofit associations and employer councils to determine appropriate fair market compensation.”

“The Organization's Form 990 is published on Guidestar and on the Foundation Center's website, and all governing documents and financial statements are available upon request at the corporate offices.”

“Included as contributions are contributions received in acquisition of an affiliate. The Board of the Organization voted to acquire several Colorado affiliates in November, 2012. Effective July 1, 2013, the Organization acquired Second Wind Fund of Metro Denver, Inc. (SWFMD). Effective July 31, 2013, the Organization acquired Second Wind Fund of El Paso & Teller Counties (SWFETC). No consideration was paid by the Organization to acquire these affiliates. With the cooperation of those organizations, the Organization has taken over program implementation in those regions. The binding legal documents of the transaction describe the transaction as a merger. The Organization's management and Board of Directors believe the term merger best captures the substance and operational intent of the transaction. As a result of the acquisitions, the fair value of assets acquired exceeded liabilities which resulted in a contribution of $185,119, which is included in the total contributions of $413,077.”

“Therapy fees 110,839; program consulting 2,718; other 10,005; Total (Part IX, Line 11g) 123,562”

“Contributions from Second Wind Fund of Metro Denver were received in acquisition of the affiliate. The Board of the Organization voted to acquire several Colorado affiliates in November, 2012. Effective July 1, 2013, the Organization acquired Second Wind Fund of Metro Denver, Inc. (SWFMD). Effective July 31, 2013, the Organization acquired Second Wind Fund of El Paso & Teller Counties (SWFETC). No consideration was paid by the Organization to acquire these affiliates. With the cooperation of those organizations, the Organization has taken over program implementation in those regions. The binding legal documents of the transaction describe the transaction as a merger. The Organization's management and Board of Directors believe the term merger best captures the substance and operational intent of the transaction. As a result of the acquisitions, the fair value of assets acquired exceeded liabilities which resulted in a contribution of $185,119.”