Second Growth Inc (EIN 020519093) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

Heidi Postupack

Phone

8022959800

Tax Period

2024-07-01 to 2025-06-30

Second Growth Inc, founded in 2002, is a small nonprofit in the Crime & Legal sector that reported $456K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $510K exceeded revenue, resulting in a 12% operating deficit.

Mission

Second Growths mission is to reduce substance abuse and violence for adolescents. We work in schools and in the community to provide training, individual counseling, group support, and prevention education for young people.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $131,748

Program Service Revenue $324,465

Investment Income $1

Other Revenue $0

TOTAL REVENUE $456,214

Expense Breakdown

Grants Paid $0

Salaries & Benefits $425,501

Fundraising Expenses $86,586

Program Expenses $383,920

Other Expenses $84,876

TOTAL EXPENSES $510,377

Year-over-Year Comparison

	2024	2023	Change
Revenue	$456,214	$594,904	-0.2%
Expenses	$510,377	$499,370	+0.0%
Net Income	$-54,163	$95,534	-1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$93,300

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Peter Guillette	Chairman	1.00	Officer Director	$0	$0	$0
Amber McGonis	Treasurer	1.00	Officer Director	$0	$0	$0
Heidi Postupack	Executive Director	40.00	Officer	$93,300	$0	$93,300
Steven C Atkins	Director	1.00	Director	$0	$0	$0
James Damren	Director	1.00	Director	$0	$0	$0
David Urso	Director	1.00	Director	$0	$0	$0
Nancy O'Brien	Director	1.00	Director	$0	$0	$0
David Parsons	Director	1.00	Director	$0	$0	$0
Erin Zeigler	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$456,214	$510,377	$69,617	$-54,163
2024	$594,904	$499,370	$131,389	$95,534
2023	$376,309	$434,164	$35,855	$-57,855
2022	$321,198	$290,733	$93,710	$30,465
2021	$261,235	$231,092	$63,245	$30,143
2020	$219,402	$210,698	$61,802	$8,704
2019	$170,076	$192,636	$34,398	$-22,560

Second Growth Inc