Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Second Shift
EIN 82-3802789 • 501(c)3 • Calera, AL
Profile
FOSTER YOUTH TRANSITION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 10.4% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Up$106,568
Up $71,881 (+207%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$106,568
Up $71,881 (+207%) from 2023
Revenue
Up$131,577
Up $67,186 (+104%) from 2023
Expenses
Down$59,472
Down $10,513 (-15%) from 2023
Net Income
Up$72,105
Up $77,699 (+1389%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $106,568
- Liabilities
- $0
- Net assets
- $106,568
- Revenue
- $131,577
- Expenses
- $59,472
- Net income
- $72,105
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 5, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $131,577
Mission and Program Overview
Mission
FOSTER YOUTH TRANSITION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION | $67,799 | $59,471 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TAMMY SPENCE | Executive Director | FT | $1,000 | - | $1,000 |
| MONICA ROLAND | President | - | $0 | - | - |
| TIM SPENCE | Secretary / Treasurer | - | $0 | - | - |
| JESSICA MERRITT | Vice President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Second Shift
- EIN
- 82-3802789
- Phone
- 2052010464
- Address
- PO BOX 638, CALERA, AL 35040
Signing Officer
- Name
- Tammy E Spence
- Title
- Executive Director
- Phone
- 2052010464
- Signed
- 2025-05-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Dipiazza Larocca Heeter & Co LLC
- Address
- P O BOX 530095, BIRMINGHAM, AL 35253-0095
- Preparer
- Michael B Worrell CPA
- Phone
- 2058719973
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: automotive expenses. Amount: 200. Description: bank charges & fees. Amount: 46. Description: educational expenses. Amount: 564. Description: insurance. Amount: 4,480. Description: office expense. Amount: 2,673. Description: taxes & licenses. Amount: 2,845. Description: client business expenses. Amount: 1,342. Description: meals & entertainment. Amount: 216. Description: program expenses. Amount: 8,227. Description: reimbursable expenses. Amount: 111. Total to form 990-ez, line 16: 20,704.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior period adjustment. Amount: -224.”
Raw XML Appendix170 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TAMMY E SPENCE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2052010464 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 638 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CALERA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 35040 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 34687 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 106568 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 131577 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 72105 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13911 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 34687 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 106568 |
| IRS990EZ/GrossReceiptsAmt | 0 | 131577 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 34687 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 106568 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 34687 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 106568 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 17887 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TAMMY SPENCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MONICA ROLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TIM SPENCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JESSICA MERRITT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY / TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -224 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20704 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FOSTER YOUTH TRANSITION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 67799 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 59471 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6970 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 59472 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 59471 |
| IRS990EZ/TotalRevenueAmt | 0 | 131577 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | SECONDSHIFTALABAMA.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 131578 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 64391 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 115279 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 88382 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 68717 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 468347 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.56870 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.65400 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 267077 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 85600 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 15000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 40365 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 36605 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 25000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 202570 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 85600 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 15000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 40365 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 36605 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 25000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 202570 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 933 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 367 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 1300 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 131578 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 64391 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 115279 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89315 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 69084 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 469647 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 131578 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 64391 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 115279 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 89315 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 69084 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 469647 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: AUTOMOTIVE EXPENSES. AMOUNT: 200. DESCRIPTION: BANK CHARGES & FEES. AMOUNT: 46. DESCRIPTION: EDUCATIONAL EXPENSES. AMOUNT: 564. DESCRIPTION: INSURANCE. AMOUNT: 4,480. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,673. DESCRIPTION: TAXES & LICENSES. AMOUNT: 2,845. DESCRIPTION: CLIENT BUSINESS EXPENSES. AMOUNT: 1,342. DESCRIPTION: MEALS & ENTERTAINMENT. AMOUNT: 216. DESCRIPTION: PROGRAM EXPENSES. AMOUNT: 8,227. DESCRIPTION: REIMBURSABLE EXPENSES. AMOUNT: 111. TOTAL TO FORM 990-EZ, LINE 16: 20,704. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -224. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TAMMY E SPENCE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2052010464 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SECOND SHIFT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SECO |
| ReturnHeader/Filer/EIN | 0 | 823802789 |
| ReturnHeader/Filer/PhoneNum | 0 | 2052010464 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 638 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CALERA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 35040 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263731278 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIPIAZZA LAROCCA HEETER & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O BOX 530095 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BIRMINGHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 352530095 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2058719973 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL B WORRELL CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-07T09:01:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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