Civic Intelligence

Second Shift

990EZ • Fiscal year 2023 • EIN 82-3802789

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 14, 2024

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.

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

Liabilities / Revenue

59th percentile

0.00x

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

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

Net Margin

29th percentile

-8.7%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

81st percentile

$6,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

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

Asset Growth

99th percentile

3261%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

13th percentile

-44%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$34,687

Up $33,655 (+3261%) from 2022

Net Assets

Up

$34,687

Up $33,655 (+3261%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin29th percentile

Revenue

Down

$64,391

Down $50,888 (-44%) from 2022

Expenses

Down

$69,985

Down $78,206 (-53%) from 2022

Net Income

Up

-$5,594

Up $27,318 (+83%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2023

Assets$34,687
Liabilities$0
Net Assets$34,687
Open 2023 Filing

Operations Trend

Revenue Growth13th 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

2023

Revenue$64,391
Expenses$69,985
Net Income-$5,594
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 14, 2024
Return Version
2023v5.1
Gross Receipts
$64,391
Mission and Program Overview

Mission

FOSTER YOUTH TRANSITION

Program Services

DescriptionGrantsExpenses
TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION$28,000$69,985
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TAMMY SPENCEExecutive DirectorFT$6,000-$6,000
BRITTANY BURCHAM-COLLINSPresident-$0--
TIM SPENCETreasurer-$0--
DEBORAH STULIGROSSBoard Member-$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
2024-08-14
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
Phone
2058719973
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: taxes & licenses. Amount: 1,481. Description: continuing education. Amount: 564. Description: office expense. Amount: 1,999. Description: promotions. Amount: 262. Description: insurance. Amount: 2,129. Total to form 990-ez, line 16: 6,435.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: prior period adjustment. Amount: 39,249.”

Raw XML Appendix166 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/BenefitsPaidToOrForMembersAmt015520
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/BOYAmt01032
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt034687
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt064391
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-5594
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09203
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01032
IRS990EZ/Form990TotalAssetsGrp/EOYAmt034687
IRS990EZ/GrossReceiptsAmt064391
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01032
IRS990EZ/NetAssetsOrFundBalancesEOYAmt034687
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01032
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt034687
IRS990EZ/OccupancyRentUtltsAndMaintAmt019466
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt06000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TAMMY SPENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRITTANY BURCHAM-COLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIM SPENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DEBORAH STULIGROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt039249
IRS990EZ/OtherExpensesTotalAmt06435
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER YOUTH TRANSITION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt028000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt069985
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt019361
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt069985
IRS990EZ/TotalProgramServiceExpensesAmt069985
IRS990EZ/TotalRevenueAmt064391
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SECONDSHIFTALABAMA.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt064391
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0115279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088382
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt068717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0336769
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65400
IRS990ScheduleA/PublicSupportPY509Pct00.62740
IRS990ScheduleA/PublicSupportTotal509Amt0221099
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt040365
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt036605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0116970
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt015000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt040365
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt036605
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt025000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0116970
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt0933
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt0367
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt01300
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt064391
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0115279
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt089315
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt069084
IRS990ScheduleA/Total509Grp/TotalAmt0338069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt064391
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0115279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt089315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt069084
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0338069
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 & LICENSES. AMOUNT: 1,481. DESCRIPTION: CONTINUING EDUCATION. AMOUNT: 564. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 1,999. DESCRIPTION: PROMOTIONS. AMOUNT: 262. DESCRIPTION: INSURANCE. AMOUNT: 2,129. TOTAL TO FORM 990-EZ, LINE 16: 6,435.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 39,249.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TAMMY E SPENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02052010464
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-14
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/PreparationDt02024-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL B WORRELL
ReturnHeader/ReturnTs02024-08-14T12:37:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$34,687
Liabilities
$0
Net assets
$34,687
Revenue
$64,391
Expenses
$69,985
Net income
-$5,594
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