2024-10-21T08:05:01-05:00 2022-12-31 561304727 BLACKMAN & SLOOP ADVISORS INC 1414 RALEIGH ROAD SUITE 300 CHAPEL HILL NC 27517 990 2022-01-01 204996343 SECOND BREATH CENTER SECO 3364300927 211 W FISHER AVE GREENSBORO NC 27401 ELIZABETH MCCAIN EXECUTIVE DIRECTOR 3364300927 2024-10-16 1 1 ELIZABETH MAUCH P01988953 9199428700 2022 2024-10-15 13:58:12Z X ELIZABETH MCCAIN 211 W FISHER AVE GREENSBORO NC 27401 1201783 0 X SECONDBREATHCENTER.COM X 2003 NC TEACH STUDENTS HOW THE WISDOM OF SERVANT LEADERSHIP TRANSFORMS INDIVIDUAL LIVES AND, BY EXTENSION, THE WORLD. THE CURRICULUM'S INTELLECTUAL FRAMEWORK AND SPIRITUAL PRACTICES HAVE SPARKED STUDENTS TO UNCOVER THEIR TRUE SELVES, LIVE OUT THEIR CALL, AND IMPACT THEIR COMMUNITY. 7 7 7 7 0 0 680872 1151029 31021 50754 0 0 0 0 711893 1201783 0 0 0 0 538495 576429 0 0 0 181041 131177 719536 707606 -7643 494177 150618 640641 15082 8623 135536 632018 X TEACH STUDENTS HOW THE WISDOM OF SERVANT LEADERSHIP TRANSFORMS INDIVIDUAL LIVES AND, BY EXTENSION, THE WORLD. THE CURRICULUM'S INTELLECTUAL FRAMEWORK AND SPIRITUAL PRACTICES HAVE SPARKED STUDENTS TO UNCOVER THEIR TRUE SELVES, LIVE OUT THEIR CALL, AND IMPACT THEIR COMMUNITY. 0 0 646581 50754 SPONSORED AND TAUGHT SERVANT LEADERSHIP CLASSES TO PARTICIPANTS. 646581 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X ELIZABETH MCCAIN 3364300927 211 W FISHER AVE GREENSBORO NC 27401 ELIZABETH MCCAIN CHIEF OPERATING OFFICER 40.00 0.00 X 106500 0 0 MISTY MCCALL BOARD MEMBER 1.00 0.00 X 0 0 0 CHRIS MUSSELWHITE CHAIR 5.00 0.00 X X 0 0 0 GREG FARRAND EXECUTIVE DIRECTOR 40.00 0.00 X 125094 0 55528 NAN PERKINS SECRETARY 3.00 0.00 X X 0 0 0 TOM ROBINS BOARD MEMBER 1.00 0.00 X 0 0 0 KATHERINE SKINNER TREASURER 5.00 0.00 X X 0 0 0 ERNIE THOMPSON BOARD MEMBER 3.00 0.00 X 0 0 0 SUE WHITE BOARD MEMBER 1.00 0.00 X 0 0 0 231594 0 55528 2 0 1 0 0 1151029 1151029 CLASSES/WORKSHOP REVEN 611600 35204 35204 APPLE/GOOGLE CLASS SUB 611600 14522 14522 BRANDED ITEMS 900099 1028 1028 50754 1201783 50754 0 0 287212 261011 26201 246313 221344 24969 3928 3928 38976 34782 4194 2068 2068 42018 42018 11058 11058 18996 18906 90 37021 37021 1085 1085 1847 1847 4670 1167 3503 131 131 3512 3512 EVENTS 3459 3459 PARTNERSHIP VILLAGE 3200 3200 PROFESSIONAL DEVELOPMEN 1675 1675 MISCELLANEOUS 437 437 707606 646581 61025 0 150290 640444 576 379 328 197 150618 640641 1885 13197 8623 15082 8623 X 135536 632018 135536 632018 150618 640641 494177 2305 0 X 0 0 0 X 9354 25766 28122 19776 83018 9354 25766 28122 19776 83018 12680 70338 83018 0.84730 0.10620 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: 2019 UNUSUAL GRANT PAYABLE OVER 6 YEARS DATE: 12/31/19 AMOUNT: 199000. DESCRIPTION: 2019 UNUSUAL GRANT PAYABLE OVER 6 YEARS DATE: 12/31/20 AMOUNT: 564000. DESCRIPTION: 2019 UNUSUAL GRANT PAYABLE OVER 6 YEARS DATE: 12/31/21 AMOUNT: 652750. DESCRIPTION: 2019 UNUSUAL GRANT PAYABLE OVER 6 YEARS DATE: 12/31/22 AMOUNT: 1131253. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 576 379 197 197 PAYROLL LIABILITIES 6547 AMERICAN EXPRESS CC PAYABLE 2076 8623 X 0 0 0 0 0 0 0 0 0 0 0 GREG FARRAND EXECUTIVE DIRECTOR 125094 0 0 0 0 0 28748 0 26780 0 180622 0 0 0 FORM 990 AND SCHEDULE A, FORM 990 2022 FORM 990 IS BEING AMENDED FOR THE FOLLOWING ITEMS: - FORM 990, PART I, LINE 6 TOTAL NUMBER VOLUNTEERS UPDATED TO 7 TO INCLUDE INDEPENDENT BOARD MEMBERS. - FORM 990, PART III, LINE 4A PROGRAM SERVICE REVENUE OF $ 50,754 HAS BEEN ADDED. - FORM 990, PART V, LINES 7A, 7C-7F ANSWERED "NO". - FORM 990, PART VII, LINES 1A (A)- ADDED GREG FERRAND - EXECUTIVE DIRECTOR. - FORM 990, PART VII, LINES 1A (A)- CHANGED ELIZABETH MCCAIN'S TITLE TO CHIEF OPERATING OFFICER. - FORM 990, PART VII, LINES 1A (D)- ADDED GREG FERRAND - COMPENSATION - $ 125,094 - FORM 990, PART VII, LINES 1A (F)- ADDED GREG FERRAND - OTHER COMPENSATION - $55,528 - FORM 990, PART VIII, LINES 2A-2C BUSINESS CODES ADDED. - FORM 990, PART IX, LINE 5(A) ADDED OFFICER'S SALARY OF $ 287,212 - FORM 990, PART IX, LINE 5(B) ADDED OFFICER'S SALARY OF $ 261,011 - FORM 990, PART IX, LINE 5(C) ADDED OFFICER'S SALARY OF $ 26,201 - FORM 990, PART IX, LINE 7(A) - REDUCED TO $ 246,313 FOR RECLASS OF OFFICER'S SALARY TO LINE 5(A) - FORM 990, PART IX, LINE 7(B) - REDUCED TO $ 221,344 FOR RECLASS OF OFFICER'S SALARY TO LINE 5(B) - FORM 990, PART IX, LINE 7(C) - REDUCED TO $ 24,969 FOR RECLASS OF OFFICER'S SALARY TO LINE 5(C) - FORM 990, PART IX, LINE 8(A) - REDUCED TO $ 0 FOR RECLASS OF OFFICER'S SALARY TO LINE 5(A) - FORM 990, PART IX, LINE 8(B) - REDUCED TO $ 0 FOR RECLASS OF OFFICER'S SALARY TO LINE 5(B) - FORM 990, SCHEDULE A, PART II, LINE 1(B)AND 7(B) 2019 REDUCED TO $ 9,354 TO REFLECT REMOVAL OF UNUSUAL GRANT - FORM 990, SCHEDULE A, PART II, LINE 1(C) AND 7(C) 2020 REDUCED TO $ 25,766 TO REFLECT REMOVAL OF UNUSUAL GRANT - FORM 990, SCHEDULE A, PART II, LINE 1(D) AND 7(D) 2021 REDUCED TO $ 28,122 TO REFLECT REMOVAL OF UNUSUAL GRANT - FORM 990, SCHEDULE A, PART II, LINE 1(E) AND 7(E) 2022 REDUCED TO $ 19,776 TO REFLECT REMOVAL OF UNUSUAL GRANT - FORM 990, SCHEDULE A, PART II, LINE 1(F) AND 7(F) TOTAL REDUCED TO $ 83,018 TO REFLECT REMOVAL OF UNUSUAL GRANT - FORM 990, SCHEDULE A, PART II, LINE 5(F) REDUCED TO $ 12,680 TO REFLECT REMOVAL OF UNUSUAL GRANT EXCESS CONTRIBUTIONS - FORM 990, SCHEDULE A, PART II, LINE 14 PUBLIC SUPPORT PERCENTAGE FOR 2022 CHANGED TO 84.73% - FORM 990, SCHEDULE A, PART II, LINE 16A 33 1/3% SUPPORT TEST 2022 BOX CHECKED - FORM 990, SCHEDULE A, PART II, LINE 18 PRIVATE FOUNDATION BOX - UNCHECKED - FORM 990, SCHEDULE J ADDED TO PROVIDE ADDITIONAL DETAIL FOR ED COMPENSATION OVER $150,000. SCHEDULE A IS BEING AMENDED TO REFLECT AN UNSOLICITED MULTI-YEAR GRANT TOTALING $ 4,547,003 WHICH WOULD BE PAID OUT OVER A SIX YEAR PERIOD BEGINNING IN 2019 THROUGH 2025. THIS GRANT QUALIFIES AS AN UNUSUAL GRANT UNDER IRC REGULATIONS 1.509(A)-3(C)(4) FOR THE FOLLOWING REASONS: - GRANT WAS RECEIVED FROM A FOUNDATION THAT HAD NEVER DONATED TO THE ORGANIZATION BEFORE AND WAS COMPLETELY UNRELATED TO ANY PERSONS OF AUTHORITY (INCLUDING FOUNDER, OFFICERS, BOARD MEMBERS AND OTHER LARGE DONORS) INVOLVED WITH OUR ORGANIZATION. - PRIOR TO THE RECEIPT OF THE UNUSUAL GRANT, OUR ORGANIZATION CARRIED ON AN ACTUAL PROGRAM OF PUBLIC SOLICITATION AND EXEMPT ACTIVITIES AND WAS ABLE TO ATTRACT A SIGNIFICANT AMOUNT OF PUBLIC SUPPORT. NOTE THAT WE HAVE BEEN IN EXISTENCE SINCE 2003, BUT NOT FORMALLY RECOGNIZED BY THE IRS UNTIL 2018. - WE HAVE A GOVERNING BODY THAT IS REPRESENTATIVE OF THE GENERAL PUBLIC. - GRANT HAS BEEN PAID IN CASH AND NO MATERIAL RESTRICTIONS HAVE BEEN IMPOSED IN CONNECTION WITH THE GRANT. - GRANT IS LARGE ENOUGH TO ENDANGER OUR EXEMPT STATUS AS A PUBLIC CHARITY, HOWEVER, WITH THE UNUSUAL GRANT TAKEN OUT OF THE PUBLIC SUPPORT CALCULATION, THE ORGANIZATION MEETS THE PUBLIC SUPPORT TEST WITHOUT ISSUE. - GRANT WAS ATTRACTED BY REASON OF THE PUBLICLY SUPPORTED NATURE OF OUR ORGANIZATION. - THE AMOUNT OF THE GRANT WAS UNUSUAL AND UNEXPECTED. - THE FOUNDATION THAT MADE THE GRANT DOES NOT DIRECTLY OR INDIRECTLY EXERCISE CONTROL OVER OUR ORGANIZATION. - THE FOUNDATION THAT MADE THE GRANT HAS NOT IMPOSED MATERIAL RESTRICTIONS OR CONDITIONS UPON OUR ORGANIZATION IN CONNECTION WITH THE GRANT. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS RECEIVES A COPY OF THE TAX FORM 990 FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST.