Civic Intelligence

Second Shift

990EZ • Fiscal year 2022 • EIN 82-3802789

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 31, 2023

Organization ProfileSECONDSHIFTALABAMA.ORG
PO Box 638Calera, AL 35040

(205) 201-0464

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

15th percentile

-29%

Higher net margin than 15% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$12,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

3rd percentile

-97%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

29%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$1,032

Down $32,912 (-97%) from 2021

Net Assets

Down

$1,032

Down $32,912 (-97%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin15th percentile

Revenue

Up

$115,279

Up $25,964 (+29%) from 2021

Expenses

Up

$148,191

Up $51,805 (+54%) from 2021

Net Income

Down

-$32,912

Down $25,841 (-365%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$150K$100K$50K$0Assets 2020: $41,015Net Assets 2020: $41,0152020Assets 2021: $33,944Net Assets 2021: $33,9442021Assets 2022: $1,032Liabilities 2022: $0Net Assets 2022: $1,0322022Assets 2023: $34,687Liabilities 2023: $0Net Assets 2023: $34,6872023Assets 2024: $106,568Liabilities 2024: $0Net Assets 2024: $106,5682024

Highlighted filing

2022

Assets$1,032
Liabilities$0
Net Assets$1,032
Open 2022 Filing

Operations Trend

Revenue Growth64th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $69,084Expenses 2020: $42,504Net Income 2020: $26,5802020Revenue 2021: $89,315Expenses 2021: $96,386Net Income 2021: -$7,0712021Revenue 2022: $115,279Expenses 2022: $148,191Net Income 2022: -$32,9122022Revenue 2023: $64,391Expenses 2023: $69,985Net Income 2023: -$5,5942023Revenue 2024: $131,577Expenses 2024: $59,472Net Income 2024: $72,1052024

Highlighted filing

2022

Revenue$115,279
Expenses$148,191
Net Income-$32,912
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 31, 2023
Return Version
2022v5.0
Gross Receipts
$115,279
Mission and Program Overview

Mission

FOSTER YOUTH TRANSITION

Program Services

DescriptionGrantsExpenses
TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION$41,365$148,191
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TAMMY SPENCEDirectorFT$12,000-$12,000
EBONE KIMBERPresident-$0--
TIM SPENCETreasurer-$0--
MARTEISSA MAULDINSecretary-$0--
MARC BATSONVice 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
Director
Phone
2052010464
Signed
2023-07-31
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: taxes. Amount: 6,080. Description: travel. Amount: 1,781. Description: office expense. Amount: 16,108. Description: promotions. Amount: 261. Description: insurance. Amount: 2,866. Total to form 990-ez, line 16: 27,096.”

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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt058742
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TAMMY E SPENCE
IRS990EZ/BooksInCareOfDetail/PhoneNum02052010464
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 638
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CALERA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd035040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt033944
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01032
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0115279
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-32912
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt021431
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt033944
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01032
IRS990EZ/GrossReceiptsAmt0115279
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033944
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01032
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033944
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01032
IRS990EZ/OccupancyRentUtltsAndMaintAmt016904
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt012000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TAMMY SPENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1EBONE KIMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIM SPENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARTEISSA MAULDIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARC BATSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt027096
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER YOUTH TRANSITION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt041365
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0148191
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt024018
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0148191
IRS990EZ/TotalProgramServiceExpensesAmt0148191
IRS990EZ/TotalRevenueAmt0115279
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SECONDSHIFTALABAMA.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt040365
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt036605
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0101970
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0115279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt088382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0272378
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.62740
IRS990ScheduleA/PublicSupportPY509Pct00.61110
IRS990ScheduleA/PublicSupportTotal509Amt0171708
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt040365
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt036605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0101970
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt0933
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0367
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt01300
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0115279
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt089315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt069084
IRS990ScheduleA/Total509Grp/TotalAmt0273678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0115279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt089315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt069084
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0273678
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: TAXES. AMOUNT: 6,080. DESCRIPTION: TRAVEL. AMOUNT: 1,781. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 16,108. DESCRIPTION: PROMOTIONS. AMOUNT: 261. DESCRIPTION: INSURANCE. AMOUNT: 2,866. TOTAL TO FORM 990-EZ, LINE 16: 27,096.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY E SPENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02052010464
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SECOND SHIFT
ReturnHeader/Filer/BusinessNameControlTxt0SECO
ReturnHeader/Filer/EIN0823802789
ReturnHeader/Filer/PhoneNum02052010464
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 638
ReturnHeader/Filer/USAddress/CityNm0CALERA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263731278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIPIAZZA LAROCCA HEETER & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 530095
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0352530095
ReturnHeader/PreparerPersonGrp/PhoneNum02058719973
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL B WORRELL CPA
ReturnHeader/ReturnTs02023-09-01T09:25:24-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TAMMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPENCE
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,032
Liabilities
$0
Net assets
$1,032
Revenue
$115,279
Expenses
$148,191
Net income
-$32,912
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$1.32$0.59$0.72
2023Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.64$0.70$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$1.15$1.48$0.33
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.34$0.89$0.96$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.41$0.69$0.43$0.27