2014-02-14T14:46:58-06:00 2013-06-30 JDS PROFESSIONAL GROUP 10303 E DRY CREEK RD STE 400 ENGLEWOOD CO 80112 990 2012-07-01 731701536 SECOND WIND FUND INC SECO 7209620706 13701 W JEWELL AVE ROOM/SUITE 251 LAKEWOOD CO 80228 RICHARD EVELEIGH 7209620706 2014-02-14 true LORI B BAUER CPA 3037710123 2014-02-14 2012 2015-11-30 17:44:51Z RICHARD EVELEIGH 13701 W JEWELL AVE 251 LAKEWOOD CO 80228 180114 false 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. 10 10 3 40 0 114492 161846 19353 18209 165 59 28144 0 162154 180114 40770 19892 0 91018 125907 0 39229 30288 42621 162076 188420 78 -8306 44513 36277 4671 4741 39842 31536 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. false false 109660 19892 18209 THROUGH A NETWORK OF AFFILIATE ORGANIZATIONS, SECOND WIND FUND CONNECTS CHILDREN AND YOUTH AT RISK OF SUICIDE TO PROFESSIONAL COUNSELING SERVICES. IN ORDER TO PROVIDE SERVICES EVEN MORE EFFICIENTLY, SECOND WIND FUND HAS WORKED TO FORM ONE ORGANIZATION FROM A NUMBER OF THESE AFFILIATES. IF A REFERRED YOUTH DOES NOT HAVE ADEQUATE INSURANCE OR MEANS TO PAY FOR SERVICES, SECOND WIND FUND WILL PAY FOR UP TO 12 SESSIONS OF TREATMENT. 109660 true true false false false false false false false false false false false false false true true false false false false false false false false false false true false false false false false false false false true false false false false false false false false false false true 3 0 true 3 true false false false false false false false false false false X 10 10 false false true false false false false true true false true true true true true true true true true false false CO X X THE ORGANIZATION 7209620706 13701 W JEWELL AVE 251 LAKEWOOD CO 80228 PATRICIA CLARK 1.25 X X 0 0 0 DR MARJORIE LAIRD 4.00 X X 0 0 0 DR FRANCI CREPEAU-HOBSON 1.00 X X 0 0 0 JEFF LENIGER CPA 2.00 X 0 0 0 DENN DICKEY 1.00 X X 0 0 0 KATHY VALENTINE 1.00 X 0 0 0 DAVID TALON 0.25 X 0 0 0 KERRY BAKER 1.00 X 0 0 0 STEVE TONKIN 2.00 X 0 0 0 DR JOHN GENRICH 1.00 X 0 0 0 JEFF VILLANO 0.75 X 0 0 0 RICHARD EVELEIGH 40.00 X 66972 0 0 66972 false false false 18086 143760 161846 AFFILIATE FEES 561000 18209 18209 18209 59 59 180114 18209 59 19892 19892 75437 48687 14303 12447 36973 14116 11190 11667 13497 7162 3360 2975 4333 4333 9605 5000 4605 2713 919 870 924 4524 1909 1009 1606 4700 2534 1125 1041 3008 2196 279 533 4471 1806 589 2076 2113 360 1609 144 DUES & SUBSCRIPTIONS 4665 3089 599 977 DIRECT THERAPY 1613 1613 STAFF DEVELOPMENT 652 367 51 234 BANK FEES 204 204 20 10 10 188420 109660 39531 39229 2418 35808 25459 600 750 7077 6253 1028 1397 44513 36277 4671 4741 4671 4741 X 26658 17414 13184 14122 39842 31536 44513 36277 -8306 X false true X true X 383935 239191 296135 114492 161846 1195599 383935 239191 296135 114492 161846 1195599 1195599 1073 113 246 165 59 1656 149 149 1197404 374869 0.99850 0.99840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180114 180114 180114 188420 188420 188420 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X 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, 2013, 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. true SECOND WIND FUND OF METRO DENVER 13701 W JEWELL AVE STE 251 LAKEWOOD CO 80228 263899845 501C3 15806 THERAPY /CAPACITY 1 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 AFFILIATES ARE REQUIRED TO SUBMIT ANNUAL FINANCIAL REPORTS. LEIGH ANNE FEENEY RELATIVE TO ED 4500 GRANT WRITING false ADDITIONAL INFORMATION FORM 990 A MAJOR FOCUS OF THE ORGANIZATION THIS YEAR HAS BEEN ON ACHIEVING A STRONGER AND MORE EFFICIENT BUSINESS STRUCTURE. THE ACHIEVEMENT OF CONSOLIDATION WITH KEY AFFILIATES HAS BEEN A MAJOR SUCCESS AND THE ORGANIZATION HAS MAINTAINED A STRONG LEVEL OF PROGRAM SERVICES THROUGHOUT THIS PERIOD OF CHANGE. WITH CONSOLIDATION LARGELY ACHIEVED, THE ORGANIZATION ANTICIPATES A SIGNIFICANT INCREASE IN PROGRAM ACTIVITY FOR THE FISCAL YEAR ENDING JUNE 30, 2014. THE BOARD OF DIRECTORS VOTED TO PURSUE CONSOLIDATION WITH COLORADO AFFILIATES IN NOVEMBER, 2012. EFFECTIVE JULY 1, 2013, THE ORGANIZATION ACQUIRED SECOND WIND FUND OF METRO DENVER, INC. (SWFMD). THE ACQUISITION RESULTED IN A GAIN ON BARGAIN ACQUISITION, AS NO CONSIDERATION WAS PAID BY THE ORGANIZATION TO ACQUIRE SWFMD. AGREEMENT HAS BEEN REACHED WITH OTHER NAMED AFFILIATES - SECOND WIND FUND OF EL PASO & TELLER COUNTIES AND SECOND WIND FUND OF EAGLE RIVER VALLEY - TO ALSO CONSOLIDATE. WITH THE COOPERATION OF THOSE ORGANIZATIONS, SECOND WIND FUND, INC. HAS TAKEN OVER PROGRAM IMPLEMENTATION IN THOSE REGIONS. CONSOLIDATION WITH THESE AFFILIATES IS EXPECTED TO BE FORMALIZED BY DECEMBER 31, 2013. SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS FORM 990, PAGE 6, PART VI, LINE 4 DURING 2013, CHANGES WERE MADE TO THE STRUCTURE AND PURPOSE OF SECOND WIND FUND, INC. FORMERLY, SECOND WIND FUND, INC. HAD ACTED PURELY AS A PARENT ORGANIZATION TO SEVERAL AFFILIATES THAT WOULD IMPLEMENT THE SECOND WIND FUND PROGRAM. WITH THE GOAL OF SERVING MORE CHILDREN AND YOUTH MORE EFFICIENTLY, SEVERAL OF THESE AFFILIATES AGREED TO MERGE INTO SECOND WIND FUND, INC. THE ORGANIZATION NOW IMPLEMENTS PROGRAM DIRECTLY IN SEVERAL COMMUNITIES THROUGHOUT COLORADO AND ACTS AS THE PARENT ORGANIZATION OF TWO, STRONG AFFILIATES SERVING BOULDER AND DURANGO. IN MARCH, 2013, THE BOARD OF DIRECTORS UNANIMOUSLY VOTED FOR AMENDED WORDING OF THE MISSION STATEMENT TO REFLECT THESE OPERATIONAL CHANGES. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE 990; IT IS ALSO REVIEWED BY THE FINANCE COMMITEE OF THE BOARD OF DIRECTORS. OTHERS ON THE BOARD OF DIRECTORS ARE ALSO INVITED TO REVIEW IT AND GIVE FEEDBACK. THE EXECUTIVE DIRECTOR ENSURES THAT THE FEEDBACK IS INCORPORATED INTO THE DOCUMENT (OR AT LEAST ADDRESSED). ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR, BOARD MEMBERS ARE REQUIRED TO SIGN THE STANDARD CONFLICT OF INTEREST POLICY. THE POLICY CONTAINS CLAUSES THAT ASK A BOARD MEMBER TO PROACTIVELY DISCLOSE ANY SUCH CONFLICTS. BOARD MEMBERS ARE AWARE OF THE POLICY AND PERIODICALLY BRING UP POTENTIAL INSTANCES IN BOARD MEETINGS OR OTHERWISE. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A FOR THE EXECUTIVE DIRECTOR'S SALARY, A SALARY SURVEY PUBLISHED BY A NONPROFIT ASSOCIATION WAS REVIEWED BY THE ORGANIZATION'S EXECUTIVE COMMITTEE. DELIBERATION AROUND THE SALARY WAS THEN INITIATED BY THE EXECUTIVE COMMITTEE. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE 990 IS PUBLISHED ON GUIDESTAR AND FOUNDATION CENTER'S WEBSITE, GIVEN TO PRIVATE FOUNDATIONS IN APPLICATIONS, AND UPON REQUEST TO ANY OTHERS.