Second Nurture
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Second Nurture partners with Host Communities to provide belonging and connection for fostering, pre-adoptive and adoptive families through our monthly Cohort Meetings to address the foster care system, get direct answers to sometimes confusing processes, and find meaningful support. By creating these circles of compassion and support for foster families, they are held resilient and successful-and kids have the loving, growthful relationships and resources they need to thrive.
- Income
- $380,391
- Spending
- $380,945
- Spent on programs
- 57%
- Reserves
- 3 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 6
- Volunteers
- 75
- Highest pay
- $92,443, executive director & trustee
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 71 out of 100. Higher than 45% of charities in its peer group (human services, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 3.0 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
8 of 15Spending exceeded income by 0% of income.
Income trend
15 of 15Income rose 18% on the year before.
Spending floor
8 of 1557% of spending went to programs and raising each dollar of donations cost 22 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 51 out of 100. Higher than 21% of charities in its peer group (human services, $250k to $1m).
Independent board
25 of 259 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $65,431 spent. ACCOMPLISHMENTS (National): Solidified partnership with social service agencies to: offer trauma-informed training to staff and participants; provide connection kits and training how to use them with children experiencing trauma 1) at home and 2) at school; free therapy. Revised logic model. Generated Results Based Accountability framework. Revised surveys and set up new measurement platform. Continued grant writing.
- $125,816 spent. ACCOMPLISHMENTS (Affiliate cities): Completed the Second Nurture Handbook. Aligned Cohorts with the national vision and each other so that they operate under a common mission, brand, guidelines and standards. Maintained responsiveness to meet local needs in a way that is culturally appropriate and in sync with local laws and regulations. Improved well-being of our foster families. Retained a pool of volunteers at each Cohort site.
- $26,456 spent. ACCOMPLISHMENTS (Animate Possibility): Created and produced one animated film, She Is Us, with system-impacted youth. Held a screening event that highlighted the work of Second Nurture and its importance for foster care stability and foster family retentioin. Began creation and production of a second film, currently in post-production and to be released in 2025.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.