2016-04-29T15:46:58-07:00 2015-06-30 990 2014-07-01 731701536 Second Wind Fund Inc SECO 7209620706 13701 W Jewell Ave No 251 Lakewood CO 80228 Jeffrey Leniger Treasurer 3034332541 2016-03-31 2014 2016-08-17 19:52:53Z Richard Eveleigh 13701 W Jewell Ave No 251 Lakewood CO 80228 487810 0 X www.thesecondwindfund.org X 2004 CO The mission of Second Wind Fund is to decrease the incidence of suicide in children and youth by removing the financial and social barriers to treatment 16 16 4 300 0 0 555896 417390 3962 4174 363 416 0 0 560221 421980 5000 0 0 0 189197 223840 17079 5993 97947 217171 180165 428447 409998 131774 11982 169061 195192 5751 19900 163310 175292 The mission of Second Wind Fund is to decrease the incidence of suicide in children and youth by removing the financial and social barriers to treatment 0 0 275112 0 4174 Second Wind Fund connects children and youth, 19 and under, who are at risk of suicide to professional counseling services with licensed, specialized therapists. If a referred youth does not have adequate insurance or otherwise have access to care or means to pay for services, Second Wind Fund covers the cost of up to twelve sessions of treatment with a licensed therapist. Second Wind Fund provides these services in the State of Colorado and primarily in the Denver metropolitan area. Second Wind Fund also provides management, administrative, and strategic services to affiliated organizations providing these same services in Boulder County, Colorado. Since it was founded in 2002, the Organization has helped over 4,000 children and youth at risk for suicide get the help they need. 0 0 0 275112 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 1 4 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 1 1 1 0 0 CO X X Mandy McKnight 7209620706 13701 W Jewell Ave No 251 Lakewood CO 80228 Patricia Clark President 4.0 0 X X 0 0 0 Robert Lewis Vice President 1.0 0 X X 0 0 0 Jeffrey Leniger Treasurer 3.0 0 X X 0 0 0 Jeff Villano Secretary 2.0 0 X X 0 0 0 Richard Brennan Director 1.0 0 X 0 0 0 Douglas Campbell Director 1.0 0 X 0 0 0 Dr Franci Crepeau-Hobson Director 2.0 0 X 0 0 0 Dr John Genrich Director 1.0 0 X 0 0 0 Marcia Johnston-Walden Director 2.0 0 X 0 0 0 Dr Marjorie Laird Director 1.0 0 X 0 0 0 Jenny Nikaido Director 1.0 0 X 0 0 0 Chirag Patel Director 1.0 0 X 0 0 0 Monica Perez Director 1.0 0 X 0 0 0 Mika Rizzo Director 1.0 0 X 0 0 0 Kathy Valentine Director 1.0 0 X 0 0 0 Ken Wiig Director 2.0 0 X 0 0 0 Kerry Baker Director 1.0 0 X 0 0 0 Ellen Kelty Director 1.0 0 X 0 0 0 Richard Eveleigh Executive Director 40.0 0 X 81000 0 0 81000 0 0 0 0 0 0 0 9450 0 126699 0 2000 279241 0 417390 Affiliate Fees 561000 4174 4174 0 0 0 0 0 0 4174 416 0 0 416 0 0 0 0 0 0 0 0 0 0 0 0 65830 126699 65830 0 0 0 0 421980 4174 0 416 X 0 0 0 0 0 0 0 0 81000 59670 7155 14175 0 0 0 0 123956 68537 14853 40566 0 0 0 0 0 0 0 0 18884 11706 1981 5197 0 0 0 0 0 0 0 0 4136 0 4136 0 0 0 0 0 5993 5993 0 0 0 0 102275 100567 166 1542 12999 5369 298 7332 10601 5480 2712 2409 8700 3347 428 4925 0 0 0 0 22229 12985 2243 7001 6388 2701 373 3314 0 0 0 0 4817 2122 697 1998 0 0 0 0 0 0 0 0 0 0 0 0 6053 1867 1723 2463 Dues and subscriptions 1967 761 174 1032 0 0 0 0 409998 275112 36939 97947 3837 819 144990 172436 12770 3535 3962 11635 3328 3502 3439 169061 195192 5751 15150 4750 0 0 5751 19900 X 140963 162250 22347 13042 0 0 163310 175292 169061 195192 11982 0 0 0 0 0 X 0 1 X 1 0 X 296135 114492 161846 555896 417390 1545759 0 0 0 0 0 0 0 0 0 0 0 0 296135 114492 161846 555896 417390 1545759 418328 1127431 246 165 59 363 416 1249 0 0 0 0 0 0 149 0 0 0 0 149 1547157 60015 0.72871 0.74930 X Schedule A, Part II, Line 10 Miscellaneous income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 51123 525 206 0 0 0 51854 0 50920 203 0 0 0 51123 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X 421980 0 0 0 0 0 421980 0 0 0 421980 409998 0 0 0 0 0 409998 0 0 0 409998 Schedule D, Part V, Line 4 Any and all funds in the Endowment Fund may be disbursed or expended only in accordance with the following purposes, objectives, and restrictions: a) reduce the incidence of youth suicide by removing the financial barriers to professional counseling for youth identified as at-risk for suicide; b) provide referrals for students that school counselors and others deem at-risk of suicide and in financial need to professional therapists who provide treatment services to these students at reduced fees, paid in whole or in part by the Organization; c) support all other purposes consistent with the tax-exempt functions of the Organization. Schedule D, Part X, Line 2 The Organization follows Accounting for Uncertainty in Income Taxes which requires them to determine whether a tax position (and the related tax benefit) is more likely than not to be sustained upon examination by the applicable taxing authority, based solely on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement, presuming that the tax position is examined by the appropriate taxing authority that has full knowledge of all relevant information. During the year ended June 30, 2015, the Organization's management evaluated its tax positions to determine the existence of uncertainties, and did not note any matters that would require recognition or which may have an affect on its tax-exempt status. Walk/Run 135484 77318 58166 0 0 14546 2765 2000 38855 Castle Rock Golf 46105 25133 20972 0 0 13937 6775 0 260 1 10940 3854 7086 0 211 4007 1932 0 936 192529 106305 86224 0 211 32490 11472 2000 40051 86224 0 Richard Eveleigh Executive Director Emergency X 5000 3328 0 0 1 3328 Schedule L, Part II The financial policies of the Organization detail the policies regarding employee loans. Loans may be made to employees to meet emergency situations. All requests must be submitted to the Executive Director in writing, for approval. Generally, employee loans are limited by established guidelines and may not exceed the net pay for one pay period; are interest free; and must be repaid within six months. Employees must execute a repayment agreement which states that repayment to Second Wind Fund, Inc. will be automatically deducted from the employee's pay check(s), and agree if termination of employment occurs prior to full loan repayment, the remaining balance will be deducted from the final paycheck. Employee loans will be made only from the General Fund. The loan disclosed in Schedule L, Part II, meets all of the requirements of the financial policies of the Organization and was approved by the President of the Board of Directors. Form 990, Part VI, Section B, Line 11b The preparer distributed the final copy of the Form 990 to all voting Members of the Board of Directors via email and made the Form 990 available in draft form at the Board meeting immediately preceding the filing due date. The Executive Director and Controller of the Organization reviewed the draft Form 990 and communicated any changes or feedback. The preparer ensured that all feedback was incorporated into the final Form 990 or addressed before filing. Form 990, Part VI, Section B, Line 12c Annually, Directors are required to sign a Conflict of Interest Policy. The policy contains clauses that ask a Director to proactively disclose any such conflicts. Directors are aware of the policy and periodically bring up conflicts to the Board President and Organization's Executive Director. The Organization did not obtain all completed Conflict of Interest affirmations for all Directors for the fiscal year covered by this filing. This has since been remedied by the Organization's management. Annually, before the Form 990 of the Organization is filed, an email is circulated asking all Directors to proactively disclose any conflicts of interest to the Board, if any. Form 990, Part VI, Section B, Line 15 The Executive Committee of the Board of Directors independently reviews and approves the Executive Director's salary and benefits package annually, using salary surveys published by nonprofit associations and employer councils to determine appropriate fair market compensation. Form 990, Part VI, Section C, Line 19 The Organization's Form 990 is published on Guidestar and the Foundation Center's website, and all governing documents and financial statements are available upon request at the corporate offices. Form 990, Part IX, Line 11g Therapy fees 93,897, program coordination 1,500, other 6,878; total 102,275 The Organization filed an Extension