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Nonprofiteer
← SECOND WIND DREAMS INC

Form 990 for tax year 2024

Filed by SECOND WIND DREAMS INC.

Totals

Total revenue
$1,481,268
Total expenses
$2,038,803
Contributions and grants received
$525,845
Grants paid
$32,993
Program service revenue
$995,851
Investment income
$139
Other revenue
-$40,567
Total assets, end of year
$1,081,665
Total liabilities, end of year
$639,596
Net assets or fund balances, end of year
$442,069
Program services expenses (Part IX)
$1,522,163
Management and general expenses
$278,256
Fundraising expenses
$238,384
Program service expenses (Part III)
$1,522,163

Program services were 74.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $320,832

  • 1f · All other contributions, gifts and grants

    $205,013

  • 1g · Noncash contributions included above

    $1,453

  • 2a · Program service revenue: VIRTUAL DIMENTIA TOUR

    total $598,409 · related or exempt $598,409

  • 2b · Program service revenue: MEMBERSHIP INCOME

    total $397,442 · related or exempt $397,442

  • 3 · Investment income

    total $139 · excluded $139

  • 6a · Gross rents

    real property $9,000

  • 6b · Less rental expenses

    real property $3,327

  • 6c · Rental income or loss

    real property $5,673

  • 6d · Net rental income or loss

    total $5,673 · excluded $5,673

  • 10a · Gross sales of inventory

    $48,067

  • 10b · Cost of goods sold

    $97,722

  • 10c · Net income from sales of inventory

    total -$49,655 · related or exempt -$49,655

  • 11a · Other revenue: REFUNDS

    total $3,415 · excluded $3,415

  • 11e · Other revenue, total

    $3,415

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $32,993 · program services $32,993

  • 5 · Compensation of officers, directors and key employees

    total $179,961 · program services $55,751 · management and general $99,050 · fundraising $25,160

  • 7 · Other salaries and wages

    total $895,543 · program services $706,295 · management and general $87,268 · fundraising $101,980

  • 9 · Other employee benefits

    total $44,436 · program services $33,729 · management and general $3,569 · fundraising $7,138

  • 10 · Payroll taxes

    total $82,336 · program services $62,496 · management and general $6,613 · fundraising $13,227

  • 11c · Fees: accounting

    total $45,387 · management and general $45,387

  • 11g · Fees: other

    total $84,014 · program services $64,025 · management and general $1,046 · fundraising $18,943

  • 12 · Advertising and promotion

    total $2,682 · management and general $2,682

  • 13 · Office expenses

    total $395,161 · program services $350,052 · management and general $12,819 · fundraising $32,290

  • 14 · Information technology

    total $25,203 · program services $22,458 · management and general $915 · fundraising $1,830

  • 16 · Occupancy

    total $135,299 · program services $94,709 · management and general $13,530 · fundraising $27,060

  • 17 · Travel

    total $103,300 · program services $88,510 · management and general $4,930 · fundraising $9,860

  • 19 · Conferences, conventions and meetings

    total $150 · program services $150

  • 23 · Insurance

    total $3,153 · program services $2,810 · management and general $114 · fundraising $229

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $8,433 · program services $7,515 · management and general $306 · fundraising $612

  • 24b · Other expenses: FEES, LICENSES, PERMITS

    total $752 · program services $670 · management and general $27 · fundraising $55

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $277,896 · end of year $130,388

  • 2 · Savings and temporary cash investments

    beginning of year $887,889 · end of year $366,474

  • 3 · Pledges and grants receivable

    beginning of year $299,931 · end of year $0

  • 4 · Accounts receivable

    beginning of year $35,143 · end of year $44,280

  • 8 · Inventories for sale or use

    beginning of year $63,418 · end of year $52,747

  • 9 · Prepaid expenses and deferred charges

    end of year $15,019

  • 11 · Investments: publicly traded securities

    beginning of year $1,041 · end of year $1,041

  • 15 · Other assets

    beginning of year $214,850 · end of year $471,716

  • 17 · Accounts payable and accrued expenses

    beginning of year $49,929 · end of year $8,674

  • 19 · Deferred revenue

    beginning of year $208,469 · end of year $176,237

  • 25 · Other liabilities

    beginning of year $203,209 · end of year $454,685

  • 27 · Net assets without donor restrictions

    beginning of year $1,318,561 · end of year $442,069

Mission and programs · 2024

Mission

THROUGH THE FULFILLMENT OF DREAMS AND INNOVATIVE EDUCATIONAL PROGRAMS, SECOND WIND DREAMS, A NON-PROFIT ORGANIZATION, ENHANCES THE QUALITY OF LIFE FOR THOSE LIVING IN ELDER CARE COMMUNITIES AND CHANGES THE PERCEPTION OF AGING.

  • DEMENTIA AWARENESS AND TRAINING - VIRTUAL DEMENTIA TOUR PROGRAM AND TRAINING THIS PROGRAM IS TO INCREASE SOCIETY'S AWARENESS OF DEMENTIA. THE PROGRAM PROVIDES SENSITIVITY TRAINING FOR CAREGIVERS, FAMILY AND THE COMMUNITY BY GIVING THEM A SENSE OF WHAT DEMENTIA MIGHT BE LIKE. IN2024, 430 KITS WERE SOLD AND APPROXIMATELY 526 AWARENESS AND TRAINING PROGRAMS WERE CONDUCTED.EMPATHIC TRANSITIONS - FROM DIAGNOSIS TO PLACEMENT DECISIONS, FAMILY CARE AND BEHAVIORAL HEALTH, WE HAVE BEEN ON THE CUTTING EDGE OF INNOVATION AND IMPLEMENTATION. FOR THE PAST TWO YEARS SOME OF OUR FOCUS HAS BEEN ON DEVELOPING AN END-OF-LIFE PROGRAM FOR THOSE WITH DEMENTIA, THUS MAKING OUR SERVICES FOR DEMENTIA CARE FULL CIRCLE.

    Expenses $1,477,879 · Revenue $946,196

  • MAKING DREAMS COME TRUE IN ELDERCARE - THE GOAL IS TO CHANGE THE PERCEPTION OF AGING THROUGH FULFILLMENT OF DREAMS. THE ACHIEVEMENT IS TO IMPACT THE LIFE OF THE ELDER AND THEIR LOCAL COMMUNITY. IN 2024, APPROXIMATELY 6500 DREAMS WERE FULFILLED THROUGH SECOND WIND DREAMS WITH THE HELP OF 1,783 VOLUNTEERS.

    Expenses $27,333 · Grants $8,007

  • GIFTS OF LIGHT - THIS PROGRAM ENSURES RESIDENTS, WITHOUT FAMILY SUPPORT OR RESOURCES AND LIVING IN AN ELDER CARE COMMUNITY, RECEIVE A GIFT AT HOLIDAY TIME AND A VISIT FROM A SECOND WIND DREAMS VOLUNTEER. IN 2024, 2,700 GIFTS WERE PRESENTED TO RESIDENTS WITH THE HELP OF 782 VOLUNTEERS.

    Expenses $12,288 · Grants $24,986

  • AUTISM REALITY EXPERIENCE - EXPANDING INTO AUTISM AWARENESS AND EDUCATION IN THE UNITED STATES, WE WOULD LIKE TO SHARE WITH YOU A NEW SIMULATION OF AUTISM DESIGNED TO BE MORE FULLY IMMERSIVE THAN VIEWING A FILM OR VIRTUAL REALITY. THE AUTISM REALITY EXPERIENCE, ORIGINALLY DEVELOPED BY TRAINING 2 CARE IN THE UNITED KINGDOM, IS NOW OFFERED IN THE U.S. THROUGH SECOND WIND DREAMS. THIS TRAINING IS DESIGNED TO GIVE PARTICIPANTS A SENSE OF WHAT THE SENSORY CHALLENGES ARE LIKE FOR PEOPLE ON THE AUTISM SPECTRUM.

    Expenses $4,663

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Chuck Brown

    CHAIR

    Total calculated
    $0
    Hours/week
    1.5
  • Brian Mock

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5
  • Dede Nichols

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5
  • Jessica Phaup

    MEMBER

    Total calculated
    $0
    Hours/week
    1.5
  • Pk Beville

    MEMBER

    Total calculated
    $15,256
    From this org
    $15,256
    From related orgs
    $0
    Other
    $0
    Hours/week
    16
  • Beverly A Black

    MEMBER

    Total calculated
    $0
    Hours/week
    1.5
  • Renard Murry

    MEMBER

    Total calculated
    $0
    Hours/week
    1.5
  • Robin Matos

    MEMBER

    Total calculated
    $0
    Hours/week
    1.5
  • Tracy Veal

    MEMBER

    Total calculated
    $0
    Hours/week
    1.5
  • Michelle Minor

    CEO

    Total calculated
    $164,705
    From this org
    $153,000
    From related orgs
    $0
    Other
    $11,705
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,000
    Bonus
    $0
    Other
    $3,000
    Deferred
    $0
    Nontaxable benefits
    $11,705
    Filer's total
    $164,705

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
17 November 2025
IRS schema version
2024v5.2
Source object
202503219349323220

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