SECOND SHIFT: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SECOND SHIFT (EIN 82-3802789)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-07
IRS object ID
202521279349200737
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-07T09:01:54-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN263731278PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DIPIAZZA LAROCCA HEETER & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 530095AddressLine1Txt
CityBIRMINGHAMCityNm
State AbbreviationALStateAbbreviationCd
ZIP352530095ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823802789EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SECOND SHIFTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSECOBusinessNameControlTxt
Phone2052010464PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 638AddressLine1Txt
CityCALERACityNm
State AbbreviationALStateAbbreviationCd
ZIP35040ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTAMMY E SPENCEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2052010464PhoneNum
Signature2025-05-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL B WORRELL CPAPreparerPersonNm
PTINP01301729PTIN
Phone2058719973PhoneNum
Preparation2025-05-05PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressSECONDSHIFTALABAMA.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$131,577GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$131,577ContributionsGiftsGrantsEtcAmt
Total Revenue$131,577TotalRevenueAmt
Salaries Other Comp Empl Bnft$6,970SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$13,911FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$17,887OccupancyRentUtltsAndMaintAmt
Other Expenses Total$20,704OtherExpensesTotalAmt
Total Expenses$59,472TotalExpensesAmt
Excess Or Deficit For Year$72,105ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$34,687NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets-$224OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$106,568NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$34,687BOYAmt
EOY$106,568EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$34,687BOYAmt
EOY$106,568EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$34,687BOYAmt
EOY$106,568EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeFOSTER YOUTH TRANSITIONPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomTRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATIONDescriptionProgramSrvcAccomTxt
Grants And Allocations$67,799GrantsAndAllocationsAmt
Program Service Expenses$59,471ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$59,471TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
TAMMY SPENCE
EXECUTIVE DIRECTOR40.00$1,000$0$0
MONICA ROLAND
PRESIDENT0.50$0$0$0
TIM SPENCE
SECRETARY / TREASURER0.50$0$0$0
JESSICA MERRITT
VICE PRESIDENT0.50$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TAMMY E SPENCEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 638AddressLine1Txt
CityCALERACityNm
State AbbreviationALStateAbbreviationCd
ZIP35040ZIPCd
FieldValueIRS element (for citing)
Phone2052010464PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$68,717CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$88,382CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$115,279CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,391CurrentTaxYearMinus1YearAmt
Current Tax Year$131,578CurrentTaxYearAmt
Total$468,347TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$367CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$933CurrentTaxYearMinus3YearsAmt
Total$1,300TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$69,084CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$89,315CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$115,279CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,391CurrentTaxYearMinus1YearAmt
Current Tax Year$131,578CurrentTaxYearAmt
Total$469,647TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36,605CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,365CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,000CurrentTaxYearMinus1YearAmt
Current Tax Year$85,600CurrentTaxYearAmt
Total$202,570TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$25,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36,605CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$40,365CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,000CurrentTaxYearMinus1YearAmt
Current Tax Year$85,600CurrentTaxYearAmt
Total$202,570TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$267,077PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$69,084CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$89,315CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$115,279CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,391CurrentTaxYearMinus1YearAmt
Current Tax Year$131,578CurrentTaxYearAmt
Total$469,647TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.56870PublicSupportCY509Pct
Public Support PY5090.65400PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: 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 ASSETSDESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: -224.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE 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.DeclarationDesc

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