Nonprofit · EIN 82-3802789
SECOND SHIFT
Tax-exempt · CALERA, AL 35040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $131,577 | $59,472 | $72,105 | $106,568 | $0 | $106,568 |
| December 31, 2023 | 990-EZ | $64,391 | $69,985 | -$5,594 | $34,687 | $0 | $34,687 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $131,577
Expenses
- Compensation of officers, directors and key employees
- $1,000
- Salaries, compensation and benefits (total)
- $6,970
- Professional fees and payments to contractors
- $13,911
- Occupancy
- $17,887
- Other expenses
- $20,704
- Program services (functional)
- $59,471
Balance sheet and other
- Total assets, start of year
- $34,687
- Total assets, end of year
- $106,568
- Total liabilities, end of year
- $0
- Net assets, end of year
- $106,568
- Cash, savings and investments
- $106,568
- Gross receipts
- $131,577
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAMMY SPENCE | EXECUTIVE DIRECTOR | 40 | $1,000 |
| MONICA ROLAND | PRESIDENT | 0.5 | $0 |
| TIM SPENCE | SECRETARY / TREASURER | 0.5 | $0 |
| JESSICA MERRITT | VICE PRESIDENT | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAMMY SPENCE | EXECUTIVE DIRECTOR | 40 | $6,000 |
| BRITTANY BURCHAM-COLLINS | PRESIDENT | 0.5 | $0 |
| TIM SPENCE | TREASURER | 0.5 | $0 |
| DEBORAH STULIGROSS | BOARD MEMBER | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 638, CALERA, AL 35040-0638
- In care of
- % TAMMY SPENCE
- Mailing address (990-N for 2019)
- PO Box 638, Calera AL 35040
- Principal officer (990-N for 2019)
- Tammy Spence, 245 Ivy Hills Circle, Calera AL 35040
- Signed the 990-EZ
- TAMMY E SPENCE, EXECUTIVE DIRECTOR
- Phone
- (205) 201-0464
- Website
- www.secondshiftalabama.org
- Return prepared by
- DIPIAZZA LAROCCA HEETER & CO LLC
Mission
FOSTER YOUTH TRANSITION
Program accomplishments
- TRANSITION SERVICES FOR FOSTER YOUTH AFTER EMANCIPATIONExpenses $59,471 · grants $67,799
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-3802789
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I21)
- Assets (IRS master file)
- $91,137
- Income (IRS master file)
- $137,247
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $131,577 | $59,472 | $106,568 | IRS |
| 990-EZ | December 2023 | $64,391 | $69,985 | $34,687 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Tammy Spence | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 82-3802789).
Questions about SECOND SHIFT
- What is the EIN of SECOND SHIFT?
- The employer identification number (EIN) of SECOND SHIFT is 82-3802789.
- Is SECOND SHIFT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SECOND SHIFT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SECOND SHIFT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SECOND SHIFT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SECOND SHIFT last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2024.
- Who is the principal officer of SECOND SHIFT?
- The 990-N for 2019 names Tammy Spence.
- Who are the officers and directors of SECOND SHIFT?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 1 received compensation from the organization, the highest $1,000 (TAMMY SPENCE, EXECUTIVE DIRECTOR).
- How much revenue does SECOND SHIFT have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $131,577, expenses of $59,472 and total assets of $106,568 at year end.
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All nonprofits in CALERA · Alabama · Crime and legal-related