Thesecondopinion FY2020 filing

Tax-deductible

San Francisco, CA501(c)(3)Since 1974EIN 94-1696341Revenue $421K in FY2020

On file with the IRSthesecondopinion.orgDBA the Second Opinion 1200 Gough, 94109-0000 · San Francisco, CATax-exempt since Sep 1969Publicly supported charity — 170(b)(1)(A)(vi)

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The organization provides free, comprehensive second opinions to adults in California diagnosed with cancer.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$90K 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

FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $5K a year · 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$90K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
22 mo
of spending, in cash
Looks good: 22.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $166K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$52K
9% of total assets
Looks good: liabilities are 9% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$421K
Spent
$305K
To programs
74%
Net assets
$525K
By yearFY2020–FY2025
Revenue
$421K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$421K
FY2021$361K
FY2022$321K
FY2023$415K
FY2024$402K
FY2025$340K
Expenses
$305K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$305K
FY2021$361K
FY2022$379K
FY2023$379K
FY2024$396K
FY2025$412K
Net assets
$525K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$525K
FY2021$525K
FY2022$467K
FY2023$503K
FY2024$509K
FY2025$437K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1969.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $226K Management & general 25% · $75K Fundraising 1% · $3K

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

9 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
Managing Director
$90,025Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Med. Director
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Cheri Livingston$100,000$100,000$92,938$92,938$90,025
Dr Howard Kleckner$41,496$33,996$36,996$38,496—
Ravi Arora MD———$1,500—

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 15aNo

Programs and updates

Offers free cancer second opinions to California adults.

Provided by the organization

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1 program · $226K · in their own filed words · FY2020
01

In our 52st year, thesecondopinion remains true to its mission to provide free, comprehensive second opinions to adults in California diagnosed with cancer. Our goal is to offer cancer patients and their families, who would not otherwise have access to such services, with a free, multidisciplinary second opinion, that can clarify their…

$226Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$421K
Ln 12
Gifts and grantsLn 1h$424K
Investment incomeLn 3$130
Money outPt IX
$305K
Ln 25
Programscol B$226K
Managementcol C$75K
Fundraisingcol D$3K
Owns and owesPt X
$525K
net assets · Ln 32
Cash and savingsLn 1–2$562K
Total assetsLn 16$577K
LiabilitiesLn 26$52K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$424K
Fundraising eventsLn 1c$16K
Investment incomeLn 3$130
Gains on assetsLn 7$0
Total revenueLn 12$421K
Assets in detailPt X, end of year
CashLn 1$477K
SavingsLn 2$85K
Cash and savings togetherLn 1–2$562K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$413
Other assetsLn 15$1
Total assetsLn 16$577K
LiabilitiesLn 26$52K
Net assetsLn 32$525K
OperationsPt I, VI
EmployeesI 53
VolunteersI 675
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 FY20End FY20
Cash and savingsLn 1–2$401K$562K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$312$413
Total assetsLn 16$470K$577K
LiabilitiesLn 26$61K$52K
Net assetsLn 32$408K$525K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$90K$45K$45K
Pay of disqualified personsLn 6$8K$8K
Other salaries and wagesLn 7$64K$64K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$30K$15K$15K
Payroll taxesLn 10$13K$9K$4K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$4K$4K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$34K$31K$3K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$68$68
InsuranceLn 23$7K$5K$2K
Other expenses (24a–d)Ln 24$40K$37K$244$3K
All other expensesLn 24e$7K$3K$3K$32
Total functional expensesLn 25$305K$226K$75K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $340K$412K−$72K$437K 990 PDF
FY2024 $402K$396K$5K$509K 990 PDF
FY2023 $415K$379K$36K$503K 990 PDF
FY2022 $321K$379K−$58K$467K 990 PDF
FY2021 $361K$361K$373$525K 990 PDF
FY2020 Viewing $421K$305K$116K$525K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $420,774 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $413,464$424,025
I-9 Program service revenue$0
I-10 Investment incomePrior year $2,299$130
I-11 Other revenuePrior year −$28,741−$3,381
I-12 Total revenuePrior year $387,022$420,774
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $232,069$205,190
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $174,916$99,323
I-18 Total expensesPrior year $406,985$304,513
I-19 Revenue less expensesPrior year −$19,963$116,261
Part VI · Governance 0 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $420,774 across 10 lines filed
VIII-1c Fundraising events$15,864
VIII-1f All other contributions, gifts and grants$408,161
VIII-1h Total contributions, gifts and grants$424,025
VIII-3 Investment incomeRelated to mission $130$130
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events−$4,237
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $856$856
VIII-12 Total revenueRelated to mission $130 · Excluded from tax $856$420,774
Part IX · Statement of functional expenses $304,513 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $45,013 · Management $45,012$90,025
IX-6 Pay of disqualified personsPrograms $8,481$8,481
IX-7 Other salaries and wagesPrograms $64,148$64,148
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $14,805 · Management $14,805$29,610
IX-10 Payroll taxesPrograms $9,402 · Management $3,524$12,926
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $4,037 · Management $4,038$8,075
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $2,998$2,998
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $30,983 · Management $3,064$34,047
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $68$68
IX-23 InsurancePrograms $5,464 · Management $1,541$7,005
IX-24 Other expenses (24a–d)Programs $37,075 · Management $244 · Fundraising $3,168$40,487
IX-24e All other expensesPrograms $3,382 · Management $3,229 · Fundraising $32$6,643
IX-25 Total functional expensesPrograms $225,856 · Management $75,457 · Fundraising $3,200$304,513
Part X · Balance sheet $576,799 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $366,414$477,358
X-2 Savings and temporary cash investmentsStart of year $34,518$84,584
X-3 Pledges and grants receivableStart of year $50,000$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $18,522$14,443
X-10c Land, buildings and equipment, netStart of year $312$413
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1
X-16 Total assetsStart of year $469,766$576,799
X-17 Accounts payable and accrued expensesStart of year $8,835$8,914
X-25 Other liabilitiesStart of year $2,629$43,322
X-26 Total liabilitiesStart of year $61,464$52,236
X-27 Net assets without donor restrictionsStart of year $408,302$524,563
X-32 Total net assets or fund balancesStart of year $408,302$524,563
X-33 Total liabilities and net assetsStart of year $469,766$576,799
Part XI · Reconciliation of net assets $524,563 net assets at year end
XI-1 Total revenue$420,774
XI-2 Total expenses$304,513
XI-3 Revenue less expenses$116,261
XI-4 Net assets at start of year$408,302
XI-10 Net assets at end of year$524,563

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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