2015-02-05T16:30:53-07:00 2014-06-30 990 2013-07-01 731701536 Second Wind Fund Inc SECO 7209620706 13701 W Jewell Ave No 251 Lakewood CO 80228 Jeffrey Leniger Treasurer 3034332541 2015-01-16 2013 2016-04-25 22:37:26Z Richard Eveleigh 13701 W Jewell Ave No 251 Lakewood CO 80228 600479 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 15 15 5 300 0 0 161846 555896 18209 3962 59 363 0 0 180114 560221 19892 5000 0 0 125907 189197 0 17079 113053 42621 217171 188420 428447 -8306 131774 36277 169061 4741 5751 31536 163310 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 270003 5000 3962 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 and the Four Corners area of Colorado. Since it was founded in 2002, the Organization has helped over 3,700 children and youth at risk for suicide get the help they need. 0 0 0 270003 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 37 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 CO X X Mandy McKnight 7209620706 13701 W Jewell Ave No 251 Lakewood CO 80228 Dr Marjorie Laird President 4.0 0 X X 0 0 0 Patricia Clark Vice President 2.5 0 X X 0 0 0 Dr Franci Crepeau-Hobson Secretary 1.0 0 X X 0 0 0 Jeffrey Leniger Treasurer 3.0 0 X X 0 0 0 Kerry Baker Director 1.0 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 Ellen Kelty Director 1.0 0 X 0 0 0 Robert Lewis 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 Mika Rizzo Director 1.0 0 X 0 0 0 Kathy Valentine Director 0.5 0 X 0 0 0 Jeff Villano Director 1.5 0 X 0 0 0 Ken Wiig Director 1.0 0 X 0 0 0 David Talon Director 1.0 0 X 0 0 0 Steve Tonkin Director 1.0 0 X 0 0 0 Richard Eveleigh Executive Director 40.0 0 X 80587 0 0 80587 0 0 0 0 0 0 0 X 12350 0 121969 0 8500 413077 0 555896 Affiliate fees 561000 3962 3962 0 0 0 0 0 0 3962 363 0 0 363 0 0 0 0 0 0 0 0 0 0 0 0 40258 121969 40258 0 0 0 0 560221 3962 0 363 X 5000 5000 0 0 0 0 0 0 81082 53153 9129 18800 0 0 0 0 90138 53324 14427 22387 0 0 0 0 0 0 0 0 17977 10664 3062 4251 0 0 0 0 2002 0 2002 0 6536 0 6536 0 0 0 0 0 17079 17079 0 0 0 0 123382 114939 643 7800 22219 6782 136 15301 17174 5377 2517 9280 11898 4879 872 6147 0 0 0 0 18059 11308 2515 4236 3439 2002 411 1026 0 0 0 0 2291 1403 251 637 0 0 0 0 0 0 0 0 0 0 0 0 6080 1068 2707 2305 Dues and subscriptions 1735 104 183 1448 2356 0 0 2356 428447 270003 45391 113053 2418 3837 25459 144990 750 12770 6253 3962 1397 3502 36277 169061 4741 5751 0 4741 5751 X 17414 140963 14122 22347 0 0 31536 163310 36277 169061 131774 0 0 0 0 0 X 0 1 X 1 0 X 239191 296135 114492 161846 555896 1367560 0 0 0 0 0 0 0 0 0 0 0 0 239191 296135 114492 161846 555896 1367560 342024 1025536 113 246 165 59 363 946 0 0 0 0 0 0 0 149 0 0 0 149 1368655 63227 0.74930 0.9985 X Schedule A, Part II, Line 10 Miscellaneous income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X 560221 0 0 0 0 0 560221 0 0 0 560221 428447 0 0 0 0 0 428447 0 0 0 428447 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 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 it 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, 2014, 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. X X X X X X X 1 Dawn Anderson 8731 Cheryl Dr Thornton CO 80229 Special event fundraising services 0 162227 15412 146815 162227 15412 146815 CO Walk/Run 147474 70327 77147 0 7716 10929 3007 5914 49581 Golf Classic 14480 8000 6480 0 96 3744 1719 0 921 0 161954 78327 83627 0 7812 14673 4726 5914 50502 83627 0 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 or addressed before filing. Form 990, Part VI, Section B, Line 12c Annually, Directors are required to sign the Board Member Agreement, which includes the standard 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. 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 on the Foundation Center's website, and all governing documents and financial statements are available upon request at the corporate offices. Form 990, Part VIII, Line 1f Included as contributions are contributions received in acquisition of an affiliate. The Board of the Organization voted to acquire several Colorado affiliates in November, 2012. Effective July 1, 2013, the Organization acquired Second Wind Fund of Metro Denver, Inc. (SWFMD). Effective July 31, 2013, the Organization acquired Second Wind Fund of El Paso & Teller Counties (SWFETC). No consideration was paid by the Organization to acquire these affiliates. With the cooperation of those organizations, the Organization has taken over program implementation in those regions. The binding legal documents of the transaction describe the transaction as a merger. The Organization's management and Board of Directors believe the term merger best captures the substance and operational intent of the transaction. As a result of the acquisitions, the fair value of assets acquired exceeded liabilities which resulted in a contribution of $185,119, which is included in the total contributions of $413,077. Form 990, Part IX, Line 11g Therapy fees 110,839; program consulting 2,718; other 10,005; Total (Part IX, Line 11g) 123,562 Schedule B, Part I Contributions from Second Wind Fund of Metro Denver were received in acquisition of the affiliate. The Board of the Organization voted to acquire several Colorado affiliates in November, 2012. Effective July 1, 2013, the Organization acquired Second Wind Fund of Metro Denver, Inc. (SWFMD). Effective July 31, 2013, the Organization acquired Second Wind Fund of El Paso & Teller Counties (SWFETC). No consideration was paid by the Organization to acquire these affiliates. With the cooperation of those organizations, the Organization has taken over program implementation in those regions. The binding legal documents of the transaction describe the transaction as a merger. The Organization's management and Board of Directors believe the term merger best captures the substance and operational intent of the transaction. As a result of the acquisitions, the fair value of assets acquired exceeded liabilities which resulted in a contribution of $185,119. The Organization filed an automatic extension.