Civic Intelligence

2Nd Chance Ms Inc.

990 • Fiscal year 2023 • EIN 81-2718924

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 29, 2024

Organization ProfileWWW.2NDCHANCEMS.ORG
1739 University Avenue Pmb 126Oxford, MS 38655

(601) 265-1895

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$55,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

77th percentile

26%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$426,899

Up $88,128 (+26%) from 2022

Net Assets

Up

$426,784

Up $88,162 (+26%) from 2022

Liabilities

Down

$115

Down $34 (-23%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin79th percentile

Revenue

Up

$326,371

Up $33,444 (+11%) from 2022

Expenses

Down

$238,210

Down $26,732 (-10%) from 2022

Net Income

Up

$88,161

Up $60,176 (+215%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$600K$400K$200K$0Assets 2016: $23,517Liabilities 2016: $1,696Net Assets 2016: $21,8212016Assets 2017: $72,351Liabilities 2017: $3,389Net Assets 2017: $68,9622017Assets 2018: $163,651Liabilities 2018: $1,568Net Assets 2018: $162,0832018Assets 2019: $190,441Liabilities 2019: $4,628Net Assets 2019: $185,8132019Assets 2020: $229,221Liabilities 2020: $1,694Net Assets 2020: $227,5272020Assets 2021: $312,324Liabilities 2021: $1,687Net Assets 2021: $310,6372021Assets 2022: $338,771Liabilities 2022: $149Net Assets 2022: $338,6222022Assets 2023: $426,899Liabilities 2023: $115Net Assets 2023: $426,7842023Assets 2024: $538,211Liabilities 2024: $363Net Assets 2024: $537,8482024

Highlighted filing

2023

Assets$426,899
Liabilities$115
Net Assets$426,784
Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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

$400K$300K$200K$100K$0Revenue 2016: $82,753Expenses 2016: $60,932Net Income 2016: $21,8212016Revenue 2017: $233,774Expenses 2017: $186,633Net Income 2017: $47,1412017Revenue 2018: $300,239Expenses 2018: $218,401Net Income 2018: $81,8382018Revenue 2019: $264,909Expenses 2019: $255,887Net Income 2019: $9,0222019Revenue 2020: $258,890Expenses 2020: $217,176Net Income 2020: $41,7142020Revenue 2021: $337,451Expenses 2021: $254,341Net Income 2021: $83,1102021Revenue 2022: $292,927Expenses 2022: $264,942Net Income 2022: $27,9852022Revenue 2023: $326,371Expenses 2023: $238,210Net Income 2023: $88,1612023Revenue 2024: $345,669Expenses 2024: $234,604Net Income 2024: $111,0652024

Highlighted filing

2023

Revenue$326,371
Expenses$238,210
Net Income$88,161
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 29, 2024
Return Version
2023v5.1
Gross Receipts
$360,268
Mission and Program Overview

Mission

2nd chance ms will raise awareness and funds for adult education and work skills training.

2nd chance ms will raise awareness and funds for adult education and work skill training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$338,771$426,889▲ $88,118
Total Assets$338,771$426,899▲ $88,128
Other Assets Total$0$10▲ $10
Liabilities
Accounts Payable and Accrued Expenses$2,291$2,291→ $0
Other Liabilities$-2,142$-2,176▼ $34
Total Liabilities$149$115▼ $34
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$338,622$426,784▲ $88,162
Total Net Assets Fund Balance$338,622$426,784▲ $88,162
Total Liabilities and Net Assets / Fund Balance$338,771$426,899▲ $88,128
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarh LomenickDirector of ProgramsFT$55,000$55,000

Board Members and Trustees

NameTitle
Richard F ScruggsChairman
Andrew MullinsBoard Member
Candie SimmonsBoard Member
Catherine C BealsBoard Member
Colleen HartfieldBoard Member
Jesse MitchellBoard Member
Sam ThomasBoard Member
David Z ScruggsExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$311,476
Program Service Revenue
$0
Investment Income
$8,257
Other Revenue
$6,638
All Other Contributions
$171,058
Change in Net Assets
$88,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$122,171
Salaries, Compensation, and Employee Benefits$59,207
Other Expenses$56,832
Total Fundraising Expense$16,380
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$122,171--$122,171
Comp Disqual Persons$33,000$11,000$11,000$55,000
Occupancy-$32,362-$32,362
Fees for Services Legal-$6,700-$6,700
Office Expenses-$5,063-$5,063
Payroll Taxes$2,525$841$841$4,207
Travel$1,592--$1,592
Advertising$1,010--$1,010
Insurance-$150-$150
Other Expenses$360$52$4,539$52
Total Functional Expenses$160,658$61,172$16,380$238,210
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Copiah-lincoln Community CollegeWesson, MS509(a)(1)To Provide Support for Tuition/gas/etc to Students in the Utility Linemen Program$0
Itawamba Community CollegeFulton, MS509(a)(1)To Provide Support for Tuition/gas/etc to Students of Accelerated Programs$0
North East Mississippi Community CollegeBooneville, MS509(a)(1)To Provide Support for Tuition/gas/etc to Students of Accelerated Programs$0
Pascagoula Adult Learning CenterPascagoula, MS509(a)(1)To Provide Support for Tuition/gas/etc to Students of Accelerated Programs$0
Pearl River Community CollegeHattiesburg, MS509(a)(1)To Provide Support for Tuition/gas/etc to Students of Accelerated Programs$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,535
Fundraising Direct Expenses$33,897
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Gala$180,953$40,535$21,377$19,158
Total Events$180,953$40,535$33,897$6,638
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PAYROLL LIABILITIES: FEDERAL TAXES (941/940)$1,201
PAYROLL LIABILITIES: MS INCOME TAX$178
Direct Deposit Payable$-3,555
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
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 A, Line 2

“David scruggs, the president, is the son of richard scruggs, the chairman.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is provided to the full board for review prior to filing.”

Form 990, Part VI, Section B, Line 15B

“A compensation committee of three independent directors was established by the organization to assist the board in implementing the organizations compensation policy. In determining compensation for key employees, the committee relied upon appropriate data such as compensation paid by similarly situated corporations, both taxable and exempt, for functionally comparable positions.”

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 upon request, on a case by case basis.”

Filing and Contact Details

Filer

Filer Name
2nd Chance Ms
EIN
81-2718924
Phone
6012651895
Address
1739 UNIVERSITY AVENUE PMB 126, OXFORD, MS 38655

Signing Officer

Name
David Z Scruggs
Title
President
Phone
6012651895
Signed
2024-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Z Scruggs
Formed
2016
Legal Domicile
Ms
Voting Board Members
9
Independent Board Members
6
Employees
1
Volunteers
0

Preparer

Firm
Granthampoole Pllc
Address
1062 HIGHLAND COLONY PKWY STE 201, RIDGELAND, MS 39157
Preparer
William a Sanders CPA
Phone
6014992400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“ROUNDING 1.”

Raw XML AppendixShowing 400 of 456 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0274819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0374132
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0258701
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0287905
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01507033
IRS990ScheduleA/TotalSupportAmt01515679
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
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01201
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1178
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-3555
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES: FEDERAL TAXES (941/940)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES: MS INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DIRECT DEPOSIT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0-2176
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt08410
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt08410
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0140418
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0140418
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt033897
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01000
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FALL GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0180953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0180953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040535
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040535
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06638
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021377
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt021377
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03110
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03110
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt00
IRS990ScheduleI/RecipientTable/CashGrantAmt10
IRS990ScheduleI/RecipientTable/CashGrantAmt20
IRS990ScheduleI/RecipientTable/CashGrantAmt30
IRS990ScheduleI/RecipientTable/CashGrantAmt40
IRS990ScheduleI/RecipientTable/IRCSectionDesc0509(A)(1)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1509(A)(1)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc3509(A)(1)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4509(A)(1)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt05490
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt112500
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt221660
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt325000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt46000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE SUPPORT FOR TUITION/GAS/ETC TO STUDENTS OF ACCELERATED PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO PROVIDE SUPPORT FOR TUITION/GAS/ETC TO STUDENTS OF ACCELERATED PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO PROVIDE SUPPORT FOR TUITION/GAS/ETC TO STUDENTS IN THE UTILITY LINEMEN PROGRAM
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3TO PROVIDE SUPPORT FOR TUITION/GAS/ETC TO STUDENTS OF ACCELERATED PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4TO PROVIDE SUPPORT FOR TUITION/GAS/ETC TO STUDENTS OF ACCELERATED PROGRAMS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NORTH EAST MISSISSIPPI COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ITAWAMBA COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2COPIAH-LINCOLN COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3PEARL RIVER COMMUNITY COLLEGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4PASCAGOULA ADULT LEARNING CENTER
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IRS990ScheduleI/RecipientTable/RecipientEIN3646000960
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1602 W HILL ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2H F MCCARTY DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt35448 US 49
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41713 KENNETH AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOONEVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1FULTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2WESSON
IRS990ScheduleI/RecipientTable/USAddress/CityNm3HATTIESBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm4PASCAGOULA
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4MS
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IRS990ScheduleI/RecipientTable/USAddress/ZIPCd138843
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd239191
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID SCRUGGS, THE PRESIDENT, IS THE SON OF RICHARD SCRUGGS, THE CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPENSATION COMMITTEE OF THREE INDEPENDENT DIRECTORS WAS ESTABLISHED BY THE ORGANIZATION TO ASSIST THE BOARD IN IMPLEMENTING THE ORGANIZATIONS COMPENSATION POLICY. IN DETERMINING COMPENSATION FOR KEY EMPLOYEES, THE COMMITTEE RELIED UPON APPROPRIATE DATA SUCH AS COMPENSATION PAID BY SIMILARLY SITUATED CORPORATIONS, BOTH TAXABLE AND EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0338771
IRS990/TotalAssetsEOYAmt0426899
IRS990/TotalAssetsGrp/BOYAmt0338771
IRS990/TotalAssetsGrp/EOYAmt0426899
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0311476
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016380
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160658
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238210
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0149
IRS990/TotalLiabilitiesEOYAmt0115
IRS990/TotalLiabilitiesGrp/BOYAmt0149
IRS990/TotalLiabilitiesGrp/EOYAmt0115

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$426,899
Liabilities
$115
Net assets
$426,784
Revenue
$326,371
Expenses
$238,210
Net income
$88,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.00$5.38$3.46$2.35$1.11
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.00$4.27$3.26$2.38$0.88
2022Detailed filing. Detailed filing data is available for this year.$3.39$0.00$3.39$2.93$2.65$0.28
2021Detailed filing. Detailed filing data is available for this year.$3.12$0.02$3.11$3.37$2.54$0.83
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.02$2.28$2.59$2.17$0.42
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.05$1.86$2.65$2.56$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.02$1.62$3.00$2.18$0.82
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.03$0.69$2.34$1.87$0.47
2016Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.22$0.83$0.61$0.22