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10892 CRABAPPLE RD STE 300
Roswell GA 30075-5834
Roswell GA | IRS ruling year: 1998 | EIN: 31-1519675
Organization Mission
THROUGH THE FULFILLMENT OF DREAMS AND INNOVATIVE EDUCATIONAL PROGRAMS, SECOND WIND DREAMS, A NON-PROFIT ORGANIZATION, ENHANCES THE QUALITY OF LIFE FOR THOSE LIVING I ... (More)
THROUGH THE FULFILLMENT OF DREAMS AND INNOVATIVE EDUCATIONAL PROGRAMS, SECOND WIND DREAMS, A NON-PROFIT ORGANIZATION, ENHANCES THE QUALITY OF LIFE FOR THOSE LIVING IN ELDER CARE COMMUNITIES AND CHANGES THE PERCEPTION OF AGING. (Less)
Great
This charity's score is 96%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores, weighted as follows: 90% Accountability & Finance, 10% Culture & Community. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Second Wind Dreams Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
Second Wind Dreams Inc. has earned a 97% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2019, which is the most recent Form 990 currently available to us.
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Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 5/5 - 25/25 ptsBoard Composition - 5/5 - 25/25 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - Audited - 20/20 ptsIndependent Audit or Financial Review - Audited - 20/20 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 3/3 ptsConflict of Interest Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 3/3 ptsBoard Meeting Minutes - Documented - 3/3 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 3/3 ptsDocument Retention and Destruction - Listed - 3/3 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Missing - 0/3 ptsWhistleblower Policy - Missing - 0/3 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 3/3 ptsWebsite - Listed - 3/3 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 7.80% - 15/15 ptsLiabilities to Assets Ratio - 7.80% - 15/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 80.63% - 25/25 ptsProgram Expense Ratio - 80.63% - 25/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Source: IRS Form 990 (page 7), filing year 2019
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Second Wind Dreams Inc.) or EIN (311519675) in the 'Search Term' field.
Not Currently Scored
Second Wind Dreams Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Second Wind Dreams Inc. reported its three largest programs on its FY 2019 Form 990 as:
Spent in most recent FY
Percent of program expenses
DEMENTIA AWARENESS AND TRAINING - VIRTUAL DEMENTIA TOUR PROGRAM AND TRAINING - THIS PROGRAM IS TO INCREASE SOCIETY'S AWARENESS OF DEMENTIA. THE PROGRAM PROVIDES SENSITIVITY TRAINING FOR CAREGIVERS, FA ... (More)
DEMENTIA AWARENESS AND TRAINING - VIRTUAL DEMENTIA TOUR PROGRAM AND TRAINING - THIS PROGRAM IS TO INCREASE SOCIETY'S AWARENESS OF DEMENTIA. THE PROGRAM PROVIDES SENSITIVITY TRAINING FOR CAREGIVERS, FAMILY AND THE COMMUNITY BY GIVING THEM A SENSE OF WHAT DEMENTIA MIGHT BE LIKE. IN 2019, 376 KITS WERE SOLD AND 286 AWARENESS AND TRAINING PROGRAMS WERE CONDUCTED. (Less)
Spent in most recent FY
Percent of program expenses
MAKING DREAMS COME TRUE IN ELDERCARE - THE GOAL IS TO CHANGE THE PERCEPTION OF AGING THROUGH FULFILLMENT OF DREAMS. THE ACHIEVEMENT IS TO IMPACT THE LIFE OF THE ELDER AND THEIR LOCAL COMMUNITY. IN 201 ... (More)
MAKING DREAMS COME TRUE IN ELDERCARE - THE GOAL IS TO CHANGE THE PERCEPTION OF AGING THROUGH FULFILLMENT OF DREAMS. THE ACHIEVEMENT IS TO IMPACT THE LIFE OF THE ELDER AND THEIR LOCAL COMMUNITY. IN 2019, APPROXIMATELY 99 DREAMS WERE FULFILLED THROUGH SECOND (Less)
Spent in most recent FY
Percent of program expenses
GIFTS OF LIGHT - THIS PROGRAM ENSURES RESIDENTS WITHOUT FAMILY SUPPORT OR RESOURCES LIVING IN AN ELDER CARE COMMUNITY RECEIVES A GIFT AT HOLIDAY TIME AND A VISIT FROM A SECOND WIND DREAMS VOLUNTEER. I ... (More)
GIFTS OF LIGHT - THIS PROGRAM ENSURES RESIDENTS WITHOUT FAMILY SUPPORT OR RESOURCES LIVING IN AN ELDER CARE COMMUNITY RECEIVES A GIFT AT HOLIDAY TIME AND A VISIT FROM A SECOND WIND DREAMS VOLUNTEER. IN 2019, 2,000+ GIFTS WERE PRESENTED TO RESIDENTS WITH TH (Less)
Second Wind Dreams Inc. has earned a 85% for the Culture & Community beacon. See the metrics below for more information.
This beacon provides an assessment of the organization's culture and connectedness to the community it serves.
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Full CreditPartial CreditNo CreditNot ApplicableConstituent Feedback - Data Available - UnscoredConstituent Feedback - Data Available - Unscored
This organization reported that it is collecting feedback from the constituents and/or communities it serves. However, it did not respond to one or more survey questions, and therefore is not eligible for a score on this metric. (View our beacon methodology.) Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.
How is your organization collecting feedback from the people you serve?
Electronic surveys (by email, tablet, etc.), Suggestion box/email, Other means
How is your organization using feedback from the people you serve?
To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To strengthen relationships with the people we serve
With whom does your organization share the feedback you got from the people you serve?
The people we serve, Our staff, Our board
What challenges does your organization face in collecting feedback from the people you serve?
Note: The organization reported no challenges faced.
Briefly describe a recent change that your organization made in response to feedback from the people you serve.
Note: The organization did not respond to this question.
Equity Practices - Data Available - 85/100 ptsEquity Practices - Data Available - 85/100 pts
100% of beacon score
This organization's score of 85 is a passing score. The organization reported that it is implementing 5 Equity Practices. Charity Navigator believes nonprofit organizations implementing effective equity policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.
Equity Practices (3/7) | |
|---|---|
We review compensation data across the organization (and by staff levels) to identify disparities by race. | |
We ask team members to identify racial disparities in their programs and/or portfolios. | |
We analyze disaggregated data and root causes of race disparities that impact the organization/'s programs, portfolios, and the populations served. | |
We disaggregate data to adjust programming goals to keep pace with changing needs of the communities we support. | |
We employ non-traditional ways of gathering feedback on programs and trainings, which may include interviews, roundtables, and external reviews with/by community stakeholders. | |
We disaggregate data by demographics, including race, in every policy and program measured | |
We have long-term strategic plans and measurable goals for creating a culture such that one’s race identity has no influence on how they fare within the organization. | |
Equity Policies and Procedures (2/7) | |
|---|---|
We use a vetting process to identify vendors and partners that share our commitment to race equity. | |
We have a promotion process that anticipates and mitigates implicit and explicit biases about people of color serving in leadership positions. | |
We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization. | |
We have community representation at the board level, either on the board itself or through a community advisory board. | |
We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability. | |
We measure and then disaggregate job satisfaction and retention data by race, function, level, and/or team. | |
We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization. | |
Second Wind Dreams Inc. cannot currently be evaluated by our Leadership & Adaptability methodology because we have not received data from the charity regarding its leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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