Nonprofit · EIN 45-2637950
SECOND CYCLE COMMUNITY BICYCLE SHOP
Tax-exempt · TACOMA, WA 98405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $599,418 | $598,510 | $908 | $114,299 | $18,263 | $96,036 |
| December 31, 2023 | 990 | $510,770 | $479,124 | $31,646 | $129,898 | $34,772 | $95,126 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $361,299
- Program service revenue
- $88,837
- Investment income
- $22
- Net income from fundraising events
- $6,316
- Net income from sales of inventory
- $142,944
- Other revenue
- $149,260
Expenses
- Grants and similar amounts paid
- $175
- Compensation of officers, directors and key employees
- $75,050
- Other salaries and wages
- $348,796
- Salaries, compensation and benefits (total)
- $476,963
- Professional fundraising fees
- $0
- Accounting fees
- $5,640
- Occupancy
- $58,648
- Travel
- $287
- Depreciation
- $1,255
- Program services (functional)
- $478,843
- Management and general (functional)
- $119,667
Balance sheet and other
- Total assets, start of year
- $129,898
- Total assets, end of year
- $114,299
- Total liabilities, end of year
- $18,263
- Net assets, end of year
- $96,036
- Land, buildings and equipment
- $13,721
- Net assets without donor restrictions
- $96,036
- Gross receipts
- $703,408
- Employees
- 17
- Volunteers
- 65
- Year formed
- 2011
- State of legal domicile
- WA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leon Nettels | Executive Dir. Officer | 40 | $75,050 |
| Gary Kawamura | Secretary Trustee or director, Officer | 1 | $0 |
| Rebecca Motola-Barnes | Chairman Trustee or director | 1 | $0 |
| Dmitri Keating | Chairman Trustee or director | 3 | $0 |
| Gene Smith | Treasurer Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leon Nettels | Executive Dir. Officer | 40 | $36,080 |
| Dan Maize | Chairman Trustee or director, Officer | 1 | $0 |
| Tracy Oster | Chairman Trustee or director, Officer | 2 | $0 |
| Jen Dosseti | Treasurer Trustee or director, Officer | 1.5 | $0 |
| Joe Cobb | Director Trustee or director | 0.5 | $0 |
| Rebecca Motola-Barnes | Director Trustee or director, Officer | 1.5 | $0 |
| Gary Kawamura | Secretary Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1205 MARTIN LUTHER KING JR WAY, TACOMA, WA 98405-3927
- Mailing address (990-N for 2013)
- 1314 Martin Luther King Jr Way, Tacoma WA 98405
- Principal officer (990-N for 2013)
- Noah Struthers, 1314 Martin Luther King Jr Way, Tacoma WA 98405
- Signed the 990
- Gene Smith, Treasurer
- Phone
- (253) 327-1916
- Website
- http://2ndcycle.org/
- Return prepared by
- TLDR ACCOUNTING
Mission
To demystify and normalize bike riding as a part of daily life and realize the bicycle as a tool of personal and community empowerment.
Program accomplishments
- 2nd Cycle Programming Information OUR VISION: A world where the joy of bike riding is accessible to everybody. OUR MISSION: To demystify and normalize bike riding as a part of daily life, and realize the bicycle as a tool for personal and community empowerment. Bicycle Services Our organization fulfills its mission by offering the community affordable bikes, parts, and services. In our unique bike shop, we provide services not found elsewhere in our community and sell approximately 500 used bikes each year. Pedal It Forward In 2024, 2nd Cycle performed critical transportation-focused bike repairs, including 304 donated repairs to keep community members rolling safely. In keeping with 2nd Cycle?s mission, we provide free or low-cost bike repairs to needy individuals, helping keep our community moving safely regardless of financial circumstances. Pedal For The People Our bike gifting program, "Pedals For the People," gave away functioning bicycles to individuals who rely on cycling for essential transportation. We are proud of our work in distributing bikes to community members who rely on them for crucial transit but cannot afford one. Youth Programs Just Riding Around (JRA): A Teen Destination-Riding Program Just Riding Around (JRA) is a destination-based youth cycling program developed in partnership between 2nd Cycle, Cascade Bicycle Club, and WSDOT. Designed to build confidence and independence through active transportation, JRA teaches students how to navigate urban environments by bike. Through guided rides across Tacoma, teens explore local neighborhoods, parks, and community landmarks while developing critical on-bike skills. The program emphasizes safe riding habits, route planning, and real-world experience using the city?s growing bike infrastructure. Participants who complete the program earn a bicycle, a new lock, lights, and a flat repair kit, equipping them with the tools they need to continue riding beyond the program and become everyday riders, advocates, and community leaders. Classroom Support & Fleet Maintenance for the Let?s Go Statewide Program (Tacoma Public School) 2nd Cycle partners with Tacoma Public Schools and surrounding districts to deliver hands-on classroom support and comprehensive fleet maintenance for the statewide ?Let?s Go? bicycle education program. Our team works directly with educators and students, providing in-class instruction focused on bike safety, riding skills, and active transportation. This embedded support ensures every classroom receives expert guidance tailored to its unique needs, helping students build the confidence and knowledge to become lifelong riders. Beyond the classroom, we manage maintenance for school bike fleets, keeping equipment safe, functional, and ready for student use. By reducing downtime and streamlining logistics, we make it easier for schools to deliver high-quality programming that reaches more youth. This work reflects our commitment to empowering students through cycling and advancing equitable access to bike education across the state. Safe Routes to School Youth & Community Bicycle Educator: We are contracted to support Tacoma's youth and families through engaging bike education programs, including urban skills camps, school-based bike rodeos, family rides, and Earn-a-Bike courses. The program prioritizes underserved communities and empowers participants with cycling skills, safety knowledge, and confidence to safely navigate streets, fostering a healthier, more connected community. Earn-A-Bike (EAB) The Earn-A-Bike program is one of our longest-running and most impactful initiatives. Over six weeks, youth participants delve into the mechanics of bicycles, learning to repair and maintain various systems. In the first session, students pick their bikes, learn bike anatomy, and master flat tire repair. As the program progresses, they gain hands-on experience working on their bikes, culminating in a celebratory ride on their newly refurbished steeds. Graduates leave with a bike, equipment, and an open invitation to join our group rides and continue honing their skills in our community space. Summer Camps For Younger Riders: Our summer camps for younger participants focus on foundational riding skills, games, and off-bike activities like arts and crafts. Campers explore sustainable transportation through field trips on Tacoma?s T-Line. The week ends with a joyful Bike Parade, where campers showcase their progress and newfound confidence to family and friends. For Experienced Riders: For older or more experienced youth, our camps emphasize adventure and exploration. After an initial session of drills and road safety basics, participants actively plan routes to explore Tacoma by bike. Along the way, they engage with local organizations and community partners, broadening their perspectives on how cycling connects people and places. Each day is a unique journey, offering new sights, sounds, and stories. Youth Court Diversion Program Our Youth Court Diversion Program offers a constructive alternative for youth in the criminal justice system. Partnering with Pierce County Juvenile Courts, the program mirrors the Earn-A-Bike curriculum, guiding participants through restoring a bike while learning critical skills. This initiative promotes positive youth development and provides a safe, supportive environment that reduces future contact with the justice system. Participants leave with a bike and a sense of accomplishment and purpose. Internship Programs Through partnerships with Jobs 253, Next Move, and Pierce County?s EET, our internship programs offer young people hands-on experience in bicycle mechanics, shop operations, and community engagement. Interns develop valuable skills while contributing to our mission and preparing for future careers in various fields. Community Programs Bike Month Events Each May, we host 3-4 community events to celebrate National Bike Month, encouraging Tacoma residents to ride, connect, and embrace the joy of cycling. These events range from group rides and skills workshops to social gatherings that highlight the many benefits of biking. Our goal is to inspire a culture of active transportation and foster a vibrant, bike-friendly community. Bike Stories Bike Stories is our annual storytelling fundraiser, celebrating the power of the bicycle to change lives and build community. Held each fall, this event brings together cyclists, advocates, and community members to share personal stories of adventure, challenge, and transformation. Proceeds from the event directly support our mission, ensuring we can continue providing critical bike services and programs to the Tacoma community. Rides and Events: Our rides and events aim to unite people, foster a love for cycling, and celebrate the joy of community. Highlights include group rides, themed cycling events, and skill-building workshops designed to cater to riders of all levels. These events involve riding the most challenging hills in Tacoma, slow and social kidical mass bike rodeos, and traffic gardens. We look to bring the love of cycling to any community partners who are looking to include cycling. Bike Fix Fest: We host a Bike Fix Fest every other week, offering space, tools, and guidance for community members working on their bicycles. Our experienced staff assists with repairs and maintenance, ensuring participants leave with a better understanding of their bikes and how to care for them. Registration is required due to limited space and resources. Adult Earn-A-Bike (EAB) Open to participants aged 18 and up, Adult EAB mirrors the structure of our youth program. Over six weeks, participants select and refurbish a bike while learning essential maintenance and repair skills. The program concludes with a group ride and a celebration of their accomplishments. Graduates receive their bike and equipment and an invitation to join our rides and use our shop for continued learning. Whether new to cycling or seeking more profound knowledge, this program offers a rewarding experience. Volunteer Program Volunteers are the backbone of 2nd Cycle. They contribute time and skills to restore bikes, organize events, and support our sustainability and community empowerment mission. Through their efforts, we divert bicycles from landfills, provide affordable transportation, and inspire a culture of giving back. Recycling and Reuse Center At 2nd Cycle, we transform discarded bikes and parts into functional, affordable transportation. Our mechanics breathe new life into salvaged bicycles, reducing waste while providing the community sustainable mobility options. This initiative exemplifies our commitment to environmental responsibility and resourcefulness. In 2024, we demonstrated our commitment to sustainability by recycling and reusing 1,295 bikes. Additionally, we estimate that we recycled 5,800 lbs of scrap metal, processed 5,018 lbs of parts and accessories, and recycled approximately 1,800 lbs ofExpenses $478,843 · grants $361,298 · revenue $231,803
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 45-2637950
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $114,299
- Income (IRS master file)
- $703,408
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $599,418 | $598,510 | $114,299 | XML |
| 990 | December 2023 | $510,770 | $479,124 | $129,898 | XML |
| 990 | December 2022 | $470,006 | $505,466 | $102,122 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2013 Officer: Noah Struthers | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2637950).
Questions about SECOND CYCLE COMMUNITY BICYCLE SHOP
- What is the EIN of SECOND CYCLE COMMUNITY BICYCLE SHOP?
- The employer identification number (EIN) of SECOND CYCLE COMMUNITY BICYCLE SHOP is 45-2637950.
- Is SECOND CYCLE COMMUNITY BICYCLE SHOP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to SECOND CYCLE COMMUNITY BICYCLE SHOP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SECOND CYCLE COMMUNITY BICYCLE SHOP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SECOND CYCLE COMMUNITY BICYCLE SHOP due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SECOND CYCLE COMMUNITY BICYCLE SHOP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SECOND CYCLE COMMUNITY BICYCLE SHOP?
- The 990-N for 2013 names Noah Struthers.
- Who are the officers and directors of SECOND CYCLE COMMUNITY BICYCLE SHOP?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $75,050 (Leon Nettels, Executive Dir.).
- How much revenue does SECOND CYCLE COMMUNITY BICYCLE SHOP have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $599,418, expenses of $598,510 and total assets of $114,299 at year end.
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