Nonprofit · EIN 94-1696341
THESECONDOPINION
Tax-exempt · SAN FRANCISCO, CA 94109
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $340,375 | $412,314 | -$71,939 | $446,385 | $9,665 | $436,720 |
| December 31, 2024 | 990 | $401,814 | $396,333 | $5,481 | $517,324 | $8,665 | $508,659 |
| December 31, 2023 | 990 | $415,069 | $378,818 | $36,251 | $511,944 | $8,766 | $503,178 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $391,631
- Program service revenue
- $0
- Investment income
- $45
- Net income from fundraising events
- -$51,613
- Other revenue
- -$51,301
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $100,000
- Other salaries and wages
- $81,134
- Salaries, compensation and benefits (total)
- $257,668
- Professional fundraising fees
- $0
- Accounting fees
- $7,575
- Occupancy
- $38,843
- Depreciation
- $25
- Program services (functional)
- $328,442
- Management and general (functional)
- $80,025
- Fundraising (functional)
- $3,847
Balance sheet and other
- Total assets, start of year
- $517,324
- Total assets, end of year
- $446,385
- Total liabilities, end of year
- $9,665
- Net assets, end of year
- $436,720
- Land, buildings and equipment
- $28
- Net assets without donor restrictions
- $436,720
- Gross receipts
- $391,988
- Employees
- 3
- Volunteers
- 75
- Year formed
- 1974
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheri Livingston | Managing Director | 40 | $100,000 |
| Dr Howard Kleckner | Med. Director Trustee or director | 15 | $41,496 |
| Alice LaRocca | Secretary Trustee or director, Officer | 0.3 | $0 |
| Larry Marks | Board Member Trustee or director | 0.3 | $0 |
| Kathleen Meeker | Interim Preside Trustee or director, Officer | 0.3 | $0 |
| William Wara | Med. Director Trustee or director | 0.3 | $0 |
| Edward Tredinnick | Board Member Trustee or director | 0.3 | $0 |
| Linus So | Treasurer Trustee or director | 0.3 | $0 |
| Ravi Arora | Med. Director Trustee or director | 0.3 | $0 |
| Mike Cunningham | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheri Livingston | Managing Director | 40 | $100,000 |
| Dr Howard Kleckner | Med. Director Trustee or director | 15 | $33,996 |
| Alice LaRocca | Secretary Trustee or director, Officer | 0.3 | $0 |
| Larry Marks | Board Member Trustee or director | 0.3 | $0 |
| Dr Robert Ignoffo | President Trustee or director, Officer | 0.3 | $0 |
| Kathleen Meeker | Vice President Trustee or director, Officer | 0.3 | $0 |
| William Wara MD | Board Member Trustee or director | 0.3 | $0 |
| Edward Tredinnick | Board Member Trustee or director | 0.3 | $0 |
| Judith Luce MD | Board Member Trustee or director | 0.3 | $0 |
| Ravi Arora MD | Board Member Trustee or director | 0.3 | $0 |
| Michael Cunningham PharmD | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheri Livingston | Managing Director | 40 | $92,938 |
| Dr Howard Kleckner | Med. Director Trustee or director | 5 | $36,996 |
| Alice LaRocca | Secretary Trustee or director, Officer | 0.3 | $0 |
| Dr Robert Ignoffo | President Trustee or director, Officer | 0.3 | $0 |
| Kathleen Meeker | Vice President Trustee or director, Officer | 0.3 | $0 |
| Romana Bracco | Board Member Trustee or director | 0.3 | $0 |
| Edward Tredinnick | Board Member Trustee or director | 0.3 | $0 |
| Judith Luce MD | Board Member Trustee or director | 0.3 | $0 |
| Larry Marks | Board Member Trustee or director | 0.3 | $0 |
| Ravi Arora MD | Board Member Trustee or director | 0.3 | $0 |
| Michael Cunningham PharmD | Treasurer Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- DBA THE SECOND OPINION 1200 GOUGH, SAN FRANCISCO, CA 94109-0000
- In care of
- % MICHAEL STOLL
- Principal officer (990 for 2025)
- Dr Robert Ignoffo
- Signed the 990
- Cheri R Livingston, Managing Director
- Phone
- (415) 775-9956
- Website
- www.thesecondopinion.org
- Return prepared by
- WMC PC
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1696341 or by the name THESECONDOPINION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The organization provides free, comprehensive second opinions to adults in California diagnosed with cancer.
Program accomplishments
- In our 56th year, thesecondopinion remains committed to providing free, comprehensive second opinions to adults in California diagnosed with cancer. We aim to support patients and families with limited financial or medical resources by offering multidisciplinary evaluations that clarify diagnoses and empower them to make informed treatment decisions.In 2025 thesecondopinion accomplish these objectives:1.We served 171 patients and 65 accompanying family members or friends through virtual review panels.a. Each patient received the clarity needed to make informed medical decisions and manage their disease.b. Patients and their loved ones engaged in open dialogue with a multidisciplinary panel of cancer specialists, including medical oncologists, radiation oncologists, radiologists, surgeons, pathologists, and others.2.Thirty volunteer cancer specialists contributed over 840 hours of professional review time.3.Outreach activities reached over 500 individuals through professional medical organizations, cancer conferences, and community agencieseach interaction highlighting the life-saving and life-improving value of a second opinion.Expenses $328,442
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-1696341
- 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
- 1969
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $446,385
- Income (IRS master file)
- $391,988
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $340,375 | $412,314 | $446,385 | IRS |
| 990 | December 2024 | $401,814 | $396,333 | $517,324 | IRS |
| 990 | December 2023 | $415,069 | $378,818 | $511,944 | XML |
| 990 | December 2022 | $320,545 | $378,554 | $475,693 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 94-1696341).
Questions about THESECONDOPINION
- What is the EIN of THESECONDOPINION?
- The employer identification number (EIN) of THESECONDOPINION is 94-1696341.
- Is THESECONDOPINION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1969.
- Are donations to THESECONDOPINION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THESECONDOPINION 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 THESECONDOPINION 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 THESECONDOPINION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THESECONDOPINION?
- The 990 for the year ended December 31, 2025 names Dr Robert Ignoffo.
- Who are the officers and directors of THESECONDOPINION?
- The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $100,000 (Cheri Livingston, Managing Director).
- How much revenue does THESECONDOPINION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $340,375, expenses of $412,314 and total assets of $446,385 at year end.
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