Through the fulfillment of Dreams and innovative educational programs, Second Wind Dreams, a non-profit organization, enhances the quality of life for those living in elder care communities and changes the perception of aging.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$123K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $84K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$123K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
11 mo
of spending, in cash
Looks good: 11.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.5M
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+11% vs prior year
Spent
$2.0M
To programs
73%
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$2.3M
FY2022▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$2.1M
FY2022$2.3M
FY2023$2.5M
FY2024$1.5M
Expenses
$2.0M
FY2022▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$1.9M
FY2022$2.0M
FY2023$2.3M
FY2024$2.0M
Net assets
$1.1M
FY2022▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2020$594K
FY2021$805K
FY2022$1.1M
FY2023$1.3M
FY2024$442K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1998.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $1.5M Management & general 10% · $198K Fundraising 17% · $345K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $123K paid to officers and key staff.

Part VII, Section A · reportable compensation
$123,420Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Michelle Minor’s $153K as CEO is at the 74th percentile of top reported officer pay among 3868 $1–10M human services 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

NameFY2024FY2023FY2022FY2021FY2020
Michelle Minor$153,000$47,587———
Gwenyth Johnson—$101,945$123,420$119,488$120,295
Pk Beville$15,256————

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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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

Fulfills dreams and offers educational programs to improve elder care residents' lives.

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Provided by the organization

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3 programs · $1.5M · in their own filed words · FY2022
01

Dementia Awareness and Training

Virtual dementia tour program and training this program is to increase society's awareness of dementia. The program provides sensitivity training for caregivers, family and the community by giving them a sense of what dementia might be like. IN2022, 187 kits were sold and approximately 250 awareness and training programs were conducted.

$1.4Mprogram expense
02

Gifts of Light

This program ensures residents, without family support or resources and living in an elder care community, receive a gift at holiday time and a visit from a second wind dreams volunteer. In 2022, 6,294+ gifts were presented to residents with the help of 1,463+ volunteers.

$45Kprogram expense
03

Making Dreams Come True in Eldercare

The goal is to change the perception of aging through fulfillment of dreams. The achievement is to impact the life of the elder and their local community. In 2022, approximately 144 dreams were fulfilled through second wind dreams with the help of 1,463+ volunteers.

$38Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 2 grants · $17K · 2024–2024
Unitemized GrantFY2024$9,131
Unitemized GrantFY2024$8,007

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$757K
Investment incomeLn 3$325
Money outPt IX
$2.0M
Ln 25
Programscol B$1.5M
Managementcol C$198K
Fundraisingcol D$345K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.9M
Total assetsLn 16$2.5M
LiabilitiesLn 26$1.5M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.4M
Fees for servicesLn 2g$757K
Investment incomeLn 3$325
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$538K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.9M
InvestmentsLn 11–13$1K
Other assetsLn 15$403K
Total assetsLn 16$2.5M
LiabilitiesLn 26$1.5M
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 527
VolunteersI 61,004
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.8M$1.9M
InvestmentsLn 11–13$1K$1K
Total assetsLn 16$2.3M$2.5M
LiabilitiesLn 26$1.5M$1.5M
Net assetsLn 32$805K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$48K$48K
Pay of current officers, directors and key staffLn 5$123K$31K$62K$31K
Other salaries and wagesLn 7$1.1M$825K$59K$211K
Other employee benefitsLn 9$57K$40K$6K$11K
Payroll taxesLn 10$91K$64K$9K$18K
Accounting feesLn 11c$26K$26K
Other fees for servicesLn 11g$170K$160K$3K$6K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$43K$32K$4K$8K
Information technologyLn 14$44K$33K$4K$7K
RoyaltiesLn 15$5K$5K
OccupancyLn 16$199K$141K$18K$40K
TravelLn 17$72K$67K$2K$4K
Conferences, conventions and meetingsLn 19$9K$4K$1K$3K
InsuranceLn 23$9K$7K$801$2K
Other expenses (24a–d)Ln 24$28K$26K$400$800
All other expensesLn 24e$15K$11K$1K$3K
Total functional expensesLn 25$2.0M$1.5M$198K$345K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.5M$2.0M−$558K$442K 990 PDF
FY2023 $2.5M$2.3M$255K$1.3M 990 PDF
FY2022 Viewing $2.3M$2.0M$258K$1.1M 990 PDF
FY2021 $2.1M$1.9M$211K$805K 990 PDF
FY2020 $1.6M$2.2M−$587K$594K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $2,296,274 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,610,042$1,549,631
I-9 Program service revenuePrior year $432,230$757,390
I-10 Investment incomePrior year $203$325
I-11 Other revenuePrior year $22,903−$11,072
I-12 Total revenuePrior year $2,065,378$2,296,274
I-13 Grants and similar amounts paidPrior year $25,129$47,782
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,380,103$1,366,848
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $449,231$623,250
I-18 Total expensesPrior year $1,854,463$2,037,880
I-19 Revenue less expensesPrior year $210,915$258,394
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,296,274 across 8 lines filed
Lines not itemized here account for −$74,198 of total revenue; see the IRS return.
VIII-1e Government grants$1,387,659
VIII-1f All other contributions, gifts and grants$161,972
VIII-1h Total contributions, gifts and grants$1,549,631
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $757,390$757,390
VIII-3 Investment incomeExcluded from tax $325$325
VIII-6 Net rental income or lossExcluded from tax $27,323$27,323
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $35,803$35,803
VIII-12 Total revenueRelated to mission $683,192 · Unrelated business $0 · Excluded from tax $63,451$2,296,274
Part IX · Statement of functional expenses $2,037,880 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $47,782$47,782
IX-5 Pay of current officers, directors and key staffPrograms $30,855 · Management $61,710 · Fundraising $30,855$123,420
IX-7 Other salaries and wagesPrograms $825,388 · Management $59,052 · Fundraising $210,669$1,095,109
IX-9 Other employee benefitsPrograms $40,057 · Management $5,649 · Fundraising $11,299$57,005
IX-10 Payroll taxesPrograms $64,165 · Management $9,050 · Fundraising $18,099$91,314
IX-11c Accounting feesManagement $26,304$26,304
IX-11g Other fees for servicesPrograms $159,988 · Management $3,199 · Fundraising $6,400$169,587
IX-12 Advertising and promotionManagement $1,969$1,969
IX-13 Office expensesPrograms $31,732 · Management $3,825 · Fundraising $7,650$43,207
IX-14 Information technologyPrograms $33,171 · Management $3,750 · Fundraising $7,499$44,420
IX-15 RoyaltiesPrograms $5,340$5,340
IX-16 OccupancyPrograms $141,451 · Management $17,582 · Fundraising $40,415$199,448
IX-17 TravelPrograms $66,752 · Management $1,797 · Fundraising $3,594$72,143
IX-19 Conferences, conventions and meetingsPrograms $4,325 · Management $1,403 · Fundraising $2,806$8,534
IX-23 InsurancePrograms $7,086 · Management $801 · Fundraising $1,602$9,489
IX-24 Other expenses (24a–d)Programs $26,305 · Management $400 · Fundraising $800$27,505
IX-24e All other expensesPrograms $10,807 · Management $1,499 · Fundraising $2,998$15,304
IX-25 Total functional expensesPrograms $1,495,204 · Management $197,990 · Fundraising $344,686$2,037,880
Part X · Balance sheet $2,517,425 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $355,082$537,666
X-2 Savings and temporary cash investmentsStart of year $1,421,388$1,356,844
X-3 Pledges and grants receivableStart of year $162,726$130,690
X-4 Accounts receivableStart of year $24,198$42,328
X-8 Inventories for sale or useStart of year $53,507$44,899
X-9 Prepaid expenses and deferred chargesStart of year $3,538$760
X-11 Publicly traded securitiesStart of year $1,041$1,041
X-15 Other assetsStart of year $299,363$403,197
X-16 Total assetsStart of year $2,320,843$2,517,425
X-17 Accounts payable and accrued expensesStart of year $10,370$27,601
X-19 Deferred revenueStart of year $1,230,007$979,983
X-25 Other liabilitiesStart of year $46,864$446,262
X-26 Total liabilitiesStart of year $1,515,658$1,453,846
X-27 Net assets without donor restrictionsStart of year $805,185$1,063,579
X-32 Total net assets or fund balancesStart of year $805,185$1,063,579
X-33 Total liabilities and net assetsStart of year $2,320,843$2,517,425
Part XI · Reconciliation of net assets $1,063,579 net assets at year end
XI-1 Total revenue$2,296,274
XI-2 Total expenses$2,037,880
XI-3 Revenue less expenses$258,394
XI-4 Net assets at start of year$805,185
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,063,579

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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