﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-02T12:14:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>850838018</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BENNETT TAX AND ACCOUNTING PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>30240 SW PARKWAY AVE STE 100</AddressLine1Txt>
        <CityNm>WILSONVILLE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>970707893</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844072210</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SECOND CHANCE NET</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SECO</BusinessNameControlTxt>
      <PhoneNum>9496773705</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 164</AddressLine1Txt>
        <CityNm>WOODBURN</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97071</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PETER SHIKLI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5038363880</PhoneNum>
      <SignatureDt>2026-02-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSHUA S BENNETT</PreparerPersonNm>
      <PTIN>P01403643</PTIN>
      <PhoneNum>5035820181</PhoneNum>
      <PreparationDt>2026-02-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SECONDCHANCENET.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10991</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>10991</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>10991</TotalRevenueAmt>
      <OtherExpensesTotalAmt>11089</OtherExpensesTotalAmt>
      <TotalExpensesAmt>11089</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-98</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>339</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>241</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>1166</BOYAmt>
        <EOYAmt>1006</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>1166</BOYAmt>
        <EOYAmt>1006</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>827</BOYAmt>
        <EOYAmt>765</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>339</BOYAmt>
        <EOYAmt>241</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SECOND CHANCE NET HAS FIELDED SECOND CHANCE INCUBATOR, A CORRECTIONAL INDUSTRY VERSION OF A PRIVATE-SECTOR INCUBATOR AS USED TO TRANSITION IDEAS RAPIDLY AND COST-EFFECTIVELY INTO OPERATIONAL PROOF-OF-CONCEPT BUSINESSES, BUT IN THIS CASE WITHIN THE RESOURCES AND SECURITY RESTRICTIONS COMMON TO PRISONS. THE SECOND CHANCE INCUBATOR WILL DEVELOP BUSINESSES FOCUSED ON INFORMATION TECHNOLOGIES SO INMATES CAN DEVELOP JOB SKILLS WITH A FUTURE, EARN A SEAT AT THE NATION'S DIGITAL TABLE UPON RELEASE AND THUS REDUCE RECIDIVISM.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO FIELD THE SECOND CHANCE INCUBATOR THAT WILL DEVELOP BUSINESSES FOCUSED ON INFORMATION TECHNOLOGIES SO INMATES CAN DEVELOP JOB SKILLS WITH A FUTURE, EARN A SEAT AT THE NATION'S DIGITAL TABLE UPON RELEASE AND THUS REDUCE RECIDIVISM.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>11089</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>11089</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER SHIKLI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM SPENCER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EDITH RADNOTI</PersonNm>
        <TitleTxt>TREASUER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>EDITH RADNOTI</PersonNm>
        <USAddress>
          <AddressLine1Txt>1427 TEN OAKS LANE</AddressLine1Txt>
          <CityNm>WOODBURN</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97071</ZIPCd>
        </USAddress>
        <PhoneNum>9496773705</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10991</CurrentTaxYearAmt>
        <TotalAmt>11211</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10991</CurrentTaxYearAmt>
        <TotalAmt>11211</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>11211</PublicSupportTotal170Amt>
      <TotalSupportAmt>11211</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE SUPPLIES 98 TECHNICAL SERVICES 10,991 TOTAL 11,089</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>6,474 6,474 LESS ACCUMULATED DEPRECIATION 6,474 6,474 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD PAYABLE 110 0 NOTE PAYABLE 717 765</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SECOND CHANCE NET HAS FIELDED SECOND CHANCE INCUBATOR, A CORRECTIONAL INDUSTRY VERSION OF A PRIVATE-SECTOR INCUBATOR AS USED TO TRANSITION IDEAS RAPIDLY AND COST-EFFECTIVELY INTO OPERATIONAL PROOF-OF-CONCEPT BUSINESSES, BUT IN THIS CASE WITHIN THE RESOURCES AND SECURITY RESTRICTIONS COMMON TO PRISONS. THE SECOND CHANCE INCUBATOR WILL DEVELOP BUSINESSES FOCUSED ON INFORMATION TECHNOLOGIES SO INMATES CAN DEVELOP JOB SKILLS WITH A FUTURE, EARN A SEAT AT THE NATION'S DIGITAL TABLE UPON RELEASE AND THUS REDUCE RECIDIVISM.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FIELD THE SECOND CHANCE INCUBATOR THAT WILL DEVELOP BUSINESSES FOCUSED ON INFORMATION TECHNOLOGIES SO INMATES CAN DEVELOP JOB SKILLS WITH A FUTURE, EARN A SEAT AT THE NATION'S DIGITAL TABLE UPON RELEASE AND THUS REDUCE RECIDIVISM.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>