The Second Wind Foundation

Analysis

The Second Wind Foundation is a registered charity in United States, based in Houston, TX. It received its IRS tax-exemption ruling in October 2006, 20 years ago. The IRS classifies it as a publicly supported organisation (donations from the general public) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, The Second Wind Foundation reported income of $852k and spending of $127k, leaving 85% of income unspent that year. Across the 5 years on record, from December 2019 to December 2023, income grew from $76k to $852k (+1021%), an average of +83% a year. The sharpest change came in the year to December 2022, when income rose by 264%. Over the whole period it spent 40% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, The Second Wind Foundation sits at the 76th percentile: it is larger than about 76% of them. Against every charity in United States with reported income it ranks in the 77th percentile, and in the 81st percentile within TX. Charities of a similar size with the same main cause include B T U Rest Home ($852k), Kentucky Vocational Association ($852k) and Telluride Adaptive Ski Program ($852k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 95% of the total. At year end it held assets of $1.2m against liabilities of $0, net assets of $1.2m.