Is it real?
Yes. Exemption reinstated (2012-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Feb 2018.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
64 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
8 people listed on the 990; $120K paid to officers and key staff (Part VII, Section A).
Elizabeth McCain’s $120K as Executive Director is at the 94th percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 3 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2020 |
|---|---|---|---|---|---|
| Elizabeth McCain | $119,932 | $123,276 | $130,205 | $106,500 | — |
| Greg Farrand | — | — | — | $125,094 | $108,124 |
| Ruth D Anderson | — | — | — | — | $88,600 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
See Second Breath Center executive salaries →Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Teaches servant leadership to help students discover themselves and positively impact their communities.
Questions for Second Breath Center
Your first name shows with your question. Second Breath Center answers here, for everyone.
At kinward we offer classes, workshops, and recorded spiritual practices on patreon that invite you to pause, reflect, and unearth your inner wisdom. Through in-person and virtual spiritual programs, we help you uncover the sacred and practice radical care for ourselves, one another, and the world. Cultivating a more loving world.
Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 20-4996343) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2025 990, line by line.
Download 990
| Line | Start FY25 | End FY25 |
|---|---|---|
| Cash and savingsLn 1–2 | $881K | $1.1M |
| InvestmentsLn 11–13 | $545 | |
| Land, buildings, equipmentLn 10c | $63K | $44K |
| Total assetsLn 16 | $943K | $1.1M |
| LiabilitiesLn 26 | $8K | $9K |
| Net assetsLn 32 | $936K | $1.1M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $3K | $3K | ||
| Grants to domestic individualsLn 2 | $9K | $9K | ||
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $123K | $120K | $3K | |
| Other salaries and wagesLn 7 | $191K | $191K | ||
| Pension plan contributionsLn 8 | $17K | $17K | ||
| Other employee benefitsLn 9 | $45K | $308 | $44K | |
| Payroll taxesLn 10 | $25K | $23K | $3K | |
| Accounting feesLn 11c | $9K | $9K | ||
| Other fees for servicesLn 11g | $77K | $26K | $48K | $4K |
| Advertising and promotionLn 12 | $23K | $22K | $980 | $210 |
| Office expensesLn 13 | $21K | $3K | $16K | $2K |
| OccupancyLn 16 | $36K | $36K | ||
| TravelLn 17 | $804 | $600 | $202 | $2 |
| Conferences, conventions and meetingsLn 19 | $15K | $3K | $3K | $10K |
| Depreciation, depletion and amortizationLn 22 | $27K | $27K | ||
| InsuranceLn 23 | $5K | $5K | ||
| Other expenses (24a–d)Ln 24 | $4K | $627 | $2K | $481 |
| Total functional expensesLn 25 | $630K | $401K | $213K | $16K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest ViewingFiled with the IRS May 13, 2026 | $815K | $630K | $184K | $1.1M | 990 PDF |
| FY2024Filed with the IRS Apr 21, 2025 | $706K | $542K | $164K | $936K | 990 PDF |
| FY2023Filed with the IRS Oct 21, 2024 | $675K | $536K | $138K | $772K | 990 PDF |
| FY2022Filed with the IRS Nov 15, 2023 | $1.2M | $708K | $494K | $632K | 990 PDF |
| FY2021Filed with the IRS Feb 15, 2023 | $712K | $720K | −$8K | $136K | 990 PDF |
| FY2020Filed with the IRS Nov 15, 2021 | $615K | $593K | $22K | $143K | 990 PDF |
Schedules filed Part IV
See the full FY2025 990
Part I · Summary $814,606 revenue, 12 lines filed
Part VI · Governance 7 of 7 board members independent, no flags
Part VIII · Statement of revenue $814,606 across 5 lines filed
Part IX · Statement of functional expenses $630,146 across 17 lines filed
Part X · Balance sheet $1,129,062 assets, 10 lines filed
Part XI · Reconciliation of net assets $1,120,104 net assets at year end
Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File
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