2026-01-23T22:21:16-05:00 2025-06-30 521373858 DELEON & STANG CPAS AND ADVISORS 150 S EAST ST STE 103 FREDERICK MD 217016175 990 2024-07-01 540899463 ABUSED AND HOMELESS CHILDREN'S REFUGE INC ABUS 7035069191 2100 GALLOWS ROAD VIENNA VA 22182 JADE YU JIN LEEDHAM CEO 7035069191 2026-01-26 true false CLINT LEHMAN CPA P00840525 3012507400 2026-01-22 2024 2025-03-06 01:10:19Z SECOND STORY JADE YU JIN LEEDHAM 2100 GALLOWS ROAD VIENNA VA 22182 5635163 false X WWW.SECOND-STORY.ORG X 1972 VA SECOND STORY TRANSFORMS THE LIVES OF CHILDREN, YOUTH AND THEIR FAMILIES. 17 17 75 414 0 4154550 5513704 0 33228 121459 0 4187778 5635163 239940 295299 0 3492084 3549848 0 297876 989627 1031295 4721651 4876442 -533873 758721 3211840 3836157 1201338 1059724 2010502 2776433 X SECOND STORY TRANSFORMS THE LIVES OF CHILDREN, YOUTH AND THEIR FAMILIES. false false 1780837 183914 COMMUNITY BASED YOUTH SERVICES - TO REACH AT-RISK, LOW-INCOME CHILDREN AND TEENS WITH A FOCUS ON PARENTING AND FAMILY SUPPORT. 926028 68079 HOMELESS YOUTH INITIATIVES 998304 12833 SECOND STORY - PROVISION OF RESIDENTIAL SHELTER EMERGENCY SERVICES TO TEENAGERS AND PRE-TEENS. 564283 30473 ASSISTING YOUNG MOTHERS - RESIDENTIAL PROGRAM FOR HOMELESS PREGNANT AND PARENTING YOUNG WOMEN AGES 16-24 YEARS AND THEIR BABIES. 564283 30473 4269452 true true false false false false false false true false true false false false true true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 28 0 true 75 true false false false false false false false false X 17 17 false false false false false false false true true false false false true true true true true true true false VA X X SECOND STORY 7035069191 8221 OLD COURTHOUSE ROAD SUITE 370 VIENNA VA 22182 JUDITH DITTMAN CEO 40.00 X 193254 0 15342 JADE YU JIN LEEDHAM CEO 40.00 X 164872 0 14777 CRAIG ADLER BOARD MEMBER 1.00 X 0 0 0 KATHY BARNES BOARD MEMBER 1.00 X 0 0 0 RABAB BUTTI BOARD MEMBER 1.00 X 0 0 0 JIM COTTON BOARD MEMBER 1.00 X 0 0 0 JEFF CRAVEN SECRETARY 2.00 X X 0 0 0 KEVIN DAVIS PRESIDENT 2.00 X X 0 0 0 KIM DIZE BOARD MEMBER 1.00 X 0 0 0 BURT HEACOCK BOARD MEMBER 1.00 X 0 0 0 JONATHON HIGGINS BOARD MEMBER 1.00 X 0 0 0 FRANK JAMES BOARD MEMBER 1.00 X 0 0 0 SHIRVAN JOSEPH BOARD MEMBER 2.00 X 0 0 0 TODD MAYMAN TREASURER 2.00 X X 0 0 0 LISA MOFFETT BOARD MEMBER 1.00 X 0 0 0 SHARON ROMAN BOARD MEMBER 1.00 X 0 0 0 ADRIENNE ROSENBAUM BOARD MEMBER 1.00 X 0 0 0 JILL WEETER VICE PRESIDE 2.00 X X 0 0 0 KAREN WIRZ BOARD MEMBER 1.00 X 0 0 0 358126 30119 2 false true false 402323 2679172 2432209 319516 5513704 121459 121459 402323 5635163 121459 295299 295299 2923069 2644920 103908 174241 399639 357927 15026 26686 227140 205331 8259 13550 29101 12028 11378 5695 151548 62638 59254 29656 80634 32863 40478 7293 18699 17398 1301 27343 26469 756 118 33334 33334 83500 83500 87736 79519 3022 5195 EVENT EXPENSES 301180 292229 7786 1165 COMMUNICATION 125148 108270 5781 11097 FOOD 45091 17547 27544 DONATED GOODS 24216 24216 23765 180 405 23180 4876442 4269452 309114 297876 610000 582103 347333 180052 798400 1096917 41641 38596 2341378 1195976 1161431 1145402 203171 725018 49864 68069 3211840 3836157 225207 288693 14440 28252 569399 545611 392292 197168 1201338 1059724 X 1591339 2256607 419163 519826 2010502 2776433 3211840 3836157 758721 7210 X false true X true true true X 3736396 4140418 4084443 3914610 5513704 21389571 3736396 4140418 4084443 3914610 5513704 21389571 239170 21150401 1459 560 13279 33228 121459 169985 11331 11331 21570887 450239 0.98050 0.99660 X PART II, LINE 10 11,331 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 154947 154947 1853179 971442 881737 23025 23025 59868 59868 250359 141641 108718 1145402 SUPPLEMENTAL FUNDING LIABILITY 146312 OPERATING LEASE LIABILITIES 50856 197168 X 5784168 7210 141795 149005 5635163 5635163 5018237 141795 141795 4876442 4876442 SCHEDULE D, PAGE 2, PART IV, LINE 2B FUNDS HELD FOR OTHERS SCHEDULE D, PAGE 3, PART X THE ORGANIZATION COMPLIES WITH FASB ASC 740-10 AND ACCOUNTING STANDARDS UPDATE (ASU) 2009-06. AS PART OF THAT ADOPTION, THE ORGANIZATION CONSIDERED THE POSSIBILITY OF UNCERTAIN TAX POSITIONS AND THEIR IMPACT ON THE FINANCIAL POSITION OF THE ORGANIZATION. AS OF JUNE 30, 2025 AND 2024, MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. BENEFIT BREAKFA 402323 402323 402323 402323 false CLOTHING, FOOD & SUPPLIES 183914 FMV SEE COLUMN A CLOTHING, FOOD & SUPPLIES 30473 FMV SEE COLUMN A CLOTHING, FOOD & SUPPLIES 12833 FMV SEE CLOUMN A CLOTHING, FOOD & SUPPLIES 68079 FMV SEE COLUMN A SCHEDULE I, PAGE 1, PART I, LINE 2 FOOD, CLOTHING AND/OR COUNSELING ARE PROVIDED DIRECTLY TO INDIVIDUALS. X X false false false false false false false false false JUDITH DITTMAN CEO 193254 5526 9816 208596 JADE YU JIN LEEDHAM CEO 164872 4913 9864 179649 X 198764 X 1 120752 false false false FORM 990, PAGE 2, PART III, LINE 4D ASSISTING YOUNG MOTHERS - RESIDENTIAL PROGRAM FOR HOMELESS PREGNANT AND PARENTING YOUNG WOMEN AGES 16-24 YEARS AND THEIR BABIES. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE FORM 990. ONCE REVIEWED IT IS EMAILED TO THE ENTIRE BOARD PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD AND KEY EMPLOYEES SIGN STATEMENTS OF NO CONFLICT OF INTEREST ON AN ANNUAL BASIS. THESE ARE KEPT ON FILE WITH MINUTES OF THE BOARD MEETINGS. WHEN CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTED, A DISCUSSION OF WHAT CONSTITUTES A CONFLICT IS DISCUSSED. THIS USUALLY OCCURS AT THE SEPTEMBER BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR RECEIVES AN ANNUAL PERFORMANCE REVIEW FROM THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE INCLUDES THE BOARD PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY. COMPENSATION LEVELS ARE TIED TO THE PERFORMANCE REVIEW. DATA FROM THE COMPENSATION REVIEW OF THE CENTER FOR NONPROFIT ADVANCEMENT AND ABBOT LANGER AND ASSOCIATES IS ALSO REVIEWED. FORM 990, PAGE 6, PART VI, LINE 15B KEY EMPLOYESS RECEIVE AN ANNUAL PERFORMANCE REVIEW FROM THE EXECUTIVE DIRECTOR. COMPENSATION LEVELS ARE TIED TO THE PERFORMANCE REVIEW. DATA FROM THE COMPENSATION REVIEW OF THE CENTER FOR NONPROFIT ADVANCEMENT AND ABBOT LANGER AND ASSOCIATES IS ALSO REVIEWED. FORM 990, PAGE 6, PART VI, LINE 19 THE BOARD AND KEY EMPLOYEES SIGN STATEMENTS OF NO CONFLICT OF INTEREST ON AN ANNUAL BASIS. THESE ARE KEPT ON FILE WITH MINUTES OF THE BOARD MEETINGS. WHEN CONFLICT OF INTEREST STATEMENTS ARE DISTRIBUTIED, A DISCUSSION OF WHAT CONSTITUTES A CONFLICT IS DISCUSSED. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.