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.
$150K 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

FY2023 · 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
$150K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.2 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
$462K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
+9% vs prior year
Spent
$2.3M
To programs
73%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$2.5M
FY2023▲ +9%
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
$2.3M
FY2023▲ +11%
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
$1.3M
FY2023▲ +24%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 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% · $1.7M Management & general 10% · $231K Fundraising 16% · $369K

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

13 people listed on the 990; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation
$101,945Pt VII · Sec A
Member, CEO
$47,587Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman
$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.

See Second Wind Dreams INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Second Wind Dreams INC

Tap to ask. Second Wind Dreams INC sees how many people are interested.

Your first name shows with your question. Second Wind Dreams INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $1.7M · in their own filed words · FY2023
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.

$1.6Mprogram expense
02

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 2023, approximately 331 dreams were fulfilled through second wind dreams with the help of 1,783 volunteers.

$60Kprogram expense
03

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 2023, 2,441 gifts were presented to residents with the help of 782 volunteers.

$12Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$336
Money outPt IX
$2.3M
Ln 25
Programscol B$1.7M
Managementcol C$231K
Fundraisingcol D$369K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.8M
LiabilitiesLn 26$462K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$336
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$278K
SavingsLn 2$888K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$1K
Other assetsLn 15$215K
Total assetsLn 16$1.8M
LiabilitiesLn 26$462K
Net assetsLn 32$1.3M
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 FY23End FY23
Cash and savingsLn 1–2$1.9M$1.2M
InvestmentsLn 11–13$1K$1K
Total assetsLn 16$2.5M$1.8M
LiabilitiesLn 26$1.5M$462K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$25K$25K
Pay of current officers, directors and key staffLn 5$150K$106K$15K$29K
Other salaries and wagesLn 7$1.1M$782K$108K$215K
Other employee benefitsLn 9$38K$27K$4K$7K
Payroll taxesLn 10$98K$69K$10K$19K
Accounting feesLn 11c$46K$46K
Other fees for servicesLn 11g$193K$183K$3K$7K
Advertising and promotionLn 12$16K$11K$2K$3K
Office expensesLn 13$183K$153K$10K$20K
Information technologyLn 14$76K$54K$8K$15K
RoyaltiesLn 15$7K$7K
OccupancyLn 16$206K$144K$21K$41K
TravelLn 17$96K$81K$5K$10K
Conferences, conventions and meetingsLn 19$5K$5K$50$99
InsuranceLn 23$6K$4K$565$1K
Other expenses (24a–d)Ln 24$7K$5K$673$1K
Total functional expensesLn 25$2.3M$1.7M$231K$369K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.5M$2.0M−$558K$442K 990 PDF
FY2023 Viewing $2.5M$2.3M$255K$1.3M 990 PDF
FY2022 $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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,511,944 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,549,631$1,444,588
I-9 Program service revenuePrior year $757,390$1,145,730
I-10 Investment incomePrior year $325$336
I-11 Other revenuePrior year −$11,072−$78,710
I-12 Total revenuePrior year $2,296,274$2,511,944
I-13 Grants and similar amounts paidPrior year $47,782$25,323
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,366,848$1,390,774
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $623,250$840,865
I-18 Total expensesPrior year $2,037,880$2,256,962
I-19 Revenue less expensesPrior year $258,394$254,982
Part VI · Governance 11 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
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 $2,511,944 across 8 lines filed
Lines not itemized here account for −$117,710 of total revenue; see the IRS return.
VIII-1e Government grants$1,273,953
VIII-1f All other contributions, gifts and grants$170,635
VIII-1h Total contributions, gifts and grants$1,444,588
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,145,730$1,145,730
VIII-3 Investment incomeExcluded from tax $336$336
VIII-6 Net rental income or lossExcluded from tax $16,197$16,197
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $22,803$22,803
VIII-12 Total revenueRelated to mission $1,028,020 · Unrelated business $0 · Excluded from tax $39,336$2,511,944
Part IX · Statement of functional expenses $2,256,962 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $25,323$25,323
IX-5 Pay of current officers, directors and key staffPrograms $105,818 · Management $14,571 · Fundraising $29,143$149,532
IX-7 Other salaries and wagesPrograms $782,234 · Management $107,716 · Fundraising $215,431$1,105,381
IX-9 Other employee benefitsPrograms $26,861 · Management $3,699 · Fundraising $7,398$37,958
IX-10 Payroll taxesPrograms $69,282 · Management $9,540 · Fundraising $19,081$97,903
IX-11c Accounting feesManagement $46,140$46,140
IX-11g Other fees for servicesPrograms $183,132 · Management $3,314 · Fundraising $6,629$193,075
IX-12 Advertising and promotionPrograms $11,402 · Management $1,629 · Fundraising $3,258$16,289
IX-13 Office expensesPrograms $153,031 · Management $9,834 · Fundraising $19,666$182,531
IX-14 Information technologyPrograms $53,843 · Management $7,507 · Fundraising $15,014$76,364
IX-15 RoyaltiesPrograms $7,207$7,207
IX-16 OccupancyPrograms $143,985 · Management $20,569 · Fundraising $41,139$205,693
IX-17 TravelPrograms $81,249 · Management $4,990 · Fundraising $9,979$96,218
IX-19 Conferences, conventions and meetingsPrograms $4,820 · Management $50 · Fundraising $99$4,969
IX-23 InsurancePrograms $3,952 · Management $565 · Fundraising $1,129$5,646
IX-24 Other expenses (24a–d)Programs $4,713 · Management $673 · Fundraising $1,347$6,733
IX-25 Total functional expensesPrograms $1,656,852 · Management $230,797 · Fundraising $369,313$2,256,962
Part X · Balance sheet $1,780,168 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $537,666$277,896
X-2 Savings and temporary cash investmentsStart of year $1,356,844$887,889
X-3 Pledges and grants receivableStart of year $130,690$299,931
X-4 Accounts receivableStart of year $42,328$35,143
X-8 Inventories for sale or useStart of year $44,899$63,418
X-9 Prepaid expenses and deferred chargesStart of year $760$0
X-11 Publicly traded securitiesStart of year $1,041$1,041
X-15 Other assetsStart of year $403,197$214,850
X-16 Total assetsStart of year $2,517,425$1,780,168
X-17 Accounts payable and accrued expensesStart of year $27,601$49,929
X-19 Deferred revenueStart of year $979,983$208,469
X-25 Other liabilitiesStart of year $446,262$203,209
X-26 Total liabilitiesStart of year $1,453,846$461,607
X-27 Net assets without donor restrictionsStart of year $1,063,579$1,318,561
X-32 Total net assets or fund balancesStart of year $1,063,579$1,318,561
X-33 Total liabilities and net assetsStart of year $2,517,425$1,780,168
Part XI · Reconciliation of net assets $1,318,561 net assets at year end
XI-1 Total revenue$2,511,944
XI-2 Total expenses$2,256,962
XI-3 Revenue less expenses$254,982
XI-4 Net assets at start of year$1,063,579
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,318,561

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.