Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Second Chance Orange County
EIN 81-1224869 • 501(c)3 • Laguna Niguel, CA
Profile
Help low income individuals who are recovering from drug/alcohol addiction and/or are homeless become productive members of society by providing individualized supportive services including job skills training, life skills, one-on-one coaching and mentoring,and job placement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 105.2% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $18,774 (-100%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $14,864 (-100%) from 2023
Revenue
Down$54,145
Down $65,928 (-55%) from 2023
Expenses
Down$69,009
Down $112,982 (-62%) from 2023
Net Income
Up-$14,864
Up $47,054 (+76%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $54,145
- Expenses
- $69,009
- Net income
- -$14,864
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 8, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $54,145
Mission and Program Overview
Mission
Help low income individuals who are recovering from drug/alcohol addiction and/or are homeless become productive members of society by providing individualized supportive services including job skills training, life skills, one-on-one coaching and mentoring,and job placement.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Second Chance Orange County (SCOC) helps low-income individuals recovering from alcohol/drug addiction and/or experiencing homelessness become productive members of society by providing supportive services including case management, life skills training, job skills training, and job placement. . | - | $48,306 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Deborah Johnson | Chairman | FT | $43,333 | $13,611 | $56,944 |
| Heather Cieslak | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Second Chance Orange County
- EIN
- 81-1224869
- Phone
- 7144788351
- Address
- PO Box 6155, Laguna Niguel, CA 92607
Signing Officer
- Name
- Deborah Johnson
- Title
- CEO
- Signed
- 2025-09-08
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Barry and Camille Gershenovitz CPAs
- Address
- 2430 Cheney, Tustin, CA 92782
- Preparer
- Camille Gershenovitz
- Phone
- 7149315435
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $127”
Other Expenses.1003
“Information Technology $167”
Other Expenses.1
“Other $767”
Other Expenses.2
“Telephone $564”
Other Expenses.3
“Payroll Processing $352”
Other Expenses.4
“Licenses and Permits $75”
Other Expenses.5
“Bank charges $24”
Other Assets.1002
“Furniture and Fixtures - Beginning $155 Furniture and Fixtures - Ending $155”
Other Assets.1003
“Machinery and Equipment - Beginning $612 Machinery and Equipment - Ending $612”
Other Assets.1
“Disposition of assets - Beginning $0 Disposition of assets - Ending $-767”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $3910 Accounts Payable and Accrued Expenses - Ending $0”
Raw XML Appendix172 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.
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| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3910 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
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| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 671924 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 54145 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | true |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | There were no remaining assets to distribute |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | true |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | The Board of Directors of Second Chance Orange County have unanimously voted to dissolve the organization. There were no remaining assets to be disposed of. The company has received clearance from the Secretary of State and Attorney General and these certificates are attached to the Form 990-EZ. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Sch N, Part III, Additional Information |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $127 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $167 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other $767 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Telephone $564 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Payroll Processing $352 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Licenses and Permits $75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Bank charges $24 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Furniture and Fixtures - Beginning $155 Furniture and Fixtures - Ending $155 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Machinery and Equipment - Beginning $612 Machinery and Equipment - Ending $612 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Disposition of assets - Beginning $0 Disposition of assets - Ending $-767 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Accounts Payable and Accrued Expenses - Beginning $3910 Accounts Payable and Accrued Expenses - Ending $0 |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Deborah Johnson |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Second Chance Orange County |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SECO |
| ReturnHeader/Filer/EIN | 0 | 811224869 |
| ReturnHeader/Filer/PhoneNum | 0 | 7144788351 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 6155 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Laguna Niguel |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92607 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 880666756 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Barry and Camille Gershenovitz CPAs |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2430 Cheney |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Tustin |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92782 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7149315435 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Camille Gershenovitz |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-09-08T08:06:32-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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