Second Breath Center EIN 20-4996343 Form 990 (PDF) Claim this org

Second Breath Center

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Teaches servant leadership to help students discover themselves and positively impact their communities. For fiscal year 2025 it reported $815K in revenue, $630K in expenses, and $1.1M in net assets.Pt I

Founded
2003
Type
Religious organization · Religion
Location
Greensboro, NC
Website
kinwardcenter.org
Filings
6 on file (2020–2025)
Revenue
$815KFY2025
Expenses
$630K
Net assets
$1.1M
People
8
Filings
6
Updates
0
More identity details & actions ⌄
EIN  20-4996343 Religious organization Greensboro, NC Founded 2003
Form 990 (PDF)
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Size
$100K–1M
What they do
Teaches servant leadership to help students discover themselves and positively impact their communities.
Leadership
Elizabeth McCain · Executive Director · $120K
Money in and out
$815K revenue, $630K expenses
Bottom line
64% program efficiency
Where the money goes · FY2025
Total revenue
$815K
Pt VIII · Ln 12
Total expenses
$630K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $184K
Where spending went · Part IX cols B–D
Program services $0.64 Management & general $0.34 Fundraising $0.03
Program efficiency
64%
of spending reaches programs▼ -18% vs prior filing year
Operating runway
20.7mo
months of highly liquid reserves at operating expense rate▲ +6% vs prior filing year
Surplus margin
+23%
revenue over expenses, this year▼ -3% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$815K
FY2025▲ +15%
Expenses
$630K
FY2025▲ +16%
Total assets
$1.1M
FY2025▲ +20%
Total liabilities
$9K
FY2025▲ +14%
Total revenue
$815K
Pt VIII · Ln 12
Total expenses
$630K
Pt IX · Ln 25
Net assets
$1.1M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$184K
Total assetsPt X · Ln 16$1.1M
Program-expense ratioPt IX · col B64%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSecond Breath Center
EINHdr · item D20-4996343
Principal addressHdr · item CGreensboro, NC
WebsiteHdr · item Jkinwardcenter.org
Year of formationHdr · item L2003
State of legal domicileHdr · item MNC
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFReligion (X20)
Ruling yearIRS BMFFeb 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$119,932Pt VII · Sec A
Secretary, Finance Cmt
$0Pt VII · Sec A
Treasurer, Finance Cmt
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair, Finance Cmt
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Elizabeth McCain’s $120K as Executive Director is at the 94th percentile of top reported officer pay among 2135 $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

NameFY2025FY2024FY2023FY2022FY2020
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.

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Mission & Programs · Part III

Where the work happens

1 program service account for $401K of program spending, described in the organization's own filed words · FY2025.
01

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.

$401Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$776K · 95%
Program service revenue$39K · 5%
Contributions & grants95%$776K
Program service revenue5%$39K
Total revenueLn 12$815K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.64 Management & general $0.34 Fundraising $0.03
Program services64%$401K
Management & general34%$213K
Fundraising3%$16K
Total functional expensesLn 25$630K

Balance Sheet

Part X · end of year
CashLn 1$1.1M
Total assetsLn 16$1.1M
Total liabilitiesLn 26$9K
Total net assetsLn 32$1.1M
Months of cash on handcomputed20.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.1M · Operating expenses (Pt IX) $630K · Less non-cash grants $519 · Cash operating expenses/yr $630K
20.7 months
Where the money goes
Program services
Program services $401K · Total expenses $630K
64%
Management & General
Management & general $213K · Total expenses $630K
34%
Fundraising
Fundraising $16K · Total expenses $630K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $12K · Solicited contributions (3-yr avg) $689K
$0.02 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $776K · Total revenue $815K
95%
Government reliance
Government grants — · Total revenue $815K
Earned-income share
Program service revenue $39K · Total revenue $815K
5%
Investment reliance
Investment income $0 · Total revenue $815K
0%
Program self-sufficiency
Program service revenue $39K · Total expenses $630K
6%
Growth & trend
Revenue growth (YoY)
This year $815K · Prior year $706K
+15%
Revenue CAGR
FY2020 $615K · FY2025 $815K
+6%
Net-asset trend (YoY)
End of year $1.1M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $815K · Expenses $630K
+23%
Liabilities-to-Assets
Total liabilities — · Total assets $1.1M
Net-asset ratio
Net assets $1.1M · Total assets $1.1M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $545 · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.1M
0.05%
People & payroll
Highest Reported Total Compensation
Individual Elizabeth McCain · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $120K · Total expenses $630K
19%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $400K · Total expenses $630K
64%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 64%
Overhead ratio 34%
Fundraising cost ratio 2%
Revenue growth 15%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$250

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$815K revenue · viewing · ⤓ 990 PDF
FY2024$706K revenue · ⤓ 990 PDF
FY2023$675K revenue · ⤓ 990 PDF
FY2022$1.2M revenue · ⤓ 990 PDF
FY2021$712K revenue · ⤓ 990 PDF
FY2020$615K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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