Community Concerts At Second
Community Concerts At Second maintains strong asset growth and zero liabilities with no officer compensation.
EIN: 202490268 · Baltimore, MD · NTEE: A68 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $169K |
| Total Expenses | $181K |
| Program Spending | 90% |
| Net Assets | $456K |
| Transparency Score | 95/100 |
Is Community Concerts At Second Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Community Concerts At Second directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Community Concerts At Second
Community Concerts At Second (EIN: 202490268) is a nonprofit organization based in Baltimore, MD, classified under NTEE code A68. The organization reported total revenue of $169K and total assets of $456K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Community Concerts At Second's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Community Concerts At Second is a small nonprofit that has been operating for 21 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of 4.3%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $169K |
| Total Expenses | $181K |
| Surplus / Deficit | $-11,825 |
| Total Assets | $456K |
| Net Assets | $456K |
| Operating Margin | -7.0% |
| Months of Reserves | 30.3 months |
Financial Health Grade: B
In 2024, Community Concerts At Second reported a deficit of $12K with expenses exceeding revenue, holds 30.3 months of operating reserves (strong position).
Financial Trends
Over 14 years of filings (2011–2024), Community Concerts At Second's revenue has grown at a compound annual growth rate (CAGR) of 4.3%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -9.1% | +18.0% | +7.5% |
| 2023 | -0.2% | +0.3% | +14.2% |
| 2022 | +85.6% | +19.5% | -12.6% |
| 2021 | -14.7% | +6.8% | +15.5% |
| 2020 | -25.6% | -26.1% | -1.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Community Concerts At Second with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Community Concerts At Second allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $12K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either volunteer-based or compensated through other means not classified as officer compensation, which is highly unusual for an organization of its size and suggests a very lean operational model.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Community Concerts At Second's IRS 990 filings:
- Slight deficit in latest fiscal period (202406: Revenue=$168,971, Expenses=$180,796)
Strengths
The following positive indicators were identified for Community Concerts At Second:
- Consistent asset growth (from $367,661 in 2015 to $455,914 in 2024)
- Zero liabilities reported in recent filings (e.g., 202406, 202306, 202206)
- 0% officer compensation across all reported periods, indicating high program focus
- Strong financial stability with a history of balanced budgets
- High transparency with 14 available IRS 990 filings
Frequently Asked Questions about Community Concerts At Second
Is Community Concerts At Second a legitimate charity?
Based on AI analysis of IRS 990 filings, Community Concerts At Second (EIN: 202490268) some concerns. Mission Score: 95/100. 1 red flag identified, 5 strengths noted.
How does Community Concerts At Second spend its money?
Community Concerts At Second directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Community Concerts At Second tax-deductible?
Community Concerts At Second is registered as a tax-exempt nonprofit (EIN: 202490268). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Community Concerts At Second compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Community Concerts At Second is above average for NTEE category A68 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Community Concerts At Second located?
Community Concerts At Second is headquartered in Baltimore, Maryland and files with the IRS under EIN 202490268. It is classified under NTEE code A68.
How many years of IRS 990 filings does Community Concerts At Second have?
Community Concerts At Second has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $169K in total revenue.
Is Community Concerts At Second a good charity?
Based on the available financial data, Community Concerts At Second appears to be a very good charity. They demonstrate strong financial health with growing assets and zero liabilities, consistent revenue, and a remarkable commitment to directing funds towards their mission by reporting 0% officer compensation.
How does Community Concerts At Second manage its expenses?
The organization manages its expenses very efficiently. For example, in Period 202406, expenses were $180,796 against revenues of $168,971, showing a slight deficit, but this is balanced by surpluses in previous years (e.g., 202306: revenue $185,924, expenses $153,156). Crucially, 0% of expenses are allocated to officer compensation, indicating a strong focus on program delivery and minimal administrative overhead.
What is the trend in Community Concerts At Second's assets?
Community Concerts At Second shows a consistent positive trend in assets, growing from $367,661 in 2015 to $455,914 in 2024. This indicates sound financial management and an ability to build reserves over time, enhancing long-term stability.
Filing History
IRS 990 filing history for Community Concerts At Second showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), Community Concerts At Second's revenue has grown by 73.2%, moving from $98K to $169K. Total assets increased by 81.9% over the same period, from $251K to $456K. Total functional expenses rose by 71.9%, from $105K to $181K. In its most recent filing year (2024), Community Concerts At Second reported a deficit of $12K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $169K | $181K | $456K | $0 | — | — |
| 2023 | $186K | $153K | $424K | $0 | — | View 990 |
| 2022 | $186K | $153K | $371K | $0 | — | View 990 |
| 2021 | $100K | $128K | $425K | $0 | — | View 990 |
| 2020 | $118K | $120K | $368K | $0 | — | View 990 |
| 2019 | $158K | $162K | $373K | $3K | — | — |
| 2018 | $141K | $144K | $376K | $4K | — | View 990 |
| 2017 | $116K | $129K | $354K | $5K | — | View 990 |
| 2016 | $109K | $122K | $339K | $2K | — | View 990 |
| 2015 | $101K | $110K | $368K | $24K | — | View 990 |
| 2014 | $111K | $113K | $347K | $15K | — | View 990 |
| 2013 | $119K | $111K | $307K | $9K | — | View 990 |
| 2012 | $153K | $130K | $274K | $8K | — | View 990 |
| 2011 | $98K | $105K | $251K | $7K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $169K, expenses of $181K, and assets of $456K (revenue -9.1% year-over-year).
- 2023: Revenue of $186K, expenses of $153K, and assets of $424K (revenue -0.2% year-over-year).
- 2022: Revenue of $186K, expenses of $153K, and assets of $371K (revenue +85.6% year-over-year).
- 2021: Revenue of $100K, expenses of $128K, and assets of $425K (revenue -14.7% year-over-year).
- 2020: Revenue of $118K, expenses of $120K, and assets of $368K (revenue -25.6% year-over-year).
- 2019: Revenue of $158K, expenses of $162K, and assets of $373K (revenue +12.1% year-over-year).
- 2018: Revenue of $141K, expenses of $144K, and assets of $376K (revenue +21.1% year-over-year).
- 2017: Revenue of $116K, expenses of $129K, and assets of $354K (revenue +7.2% year-over-year).
- 2016: Revenue of $109K, expenses of $122K, and assets of $339K (revenue +7.2% year-over-year).
- 2015: Revenue of $101K, expenses of $110K, and assets of $368K (revenue -8.7% year-over-year).
- 2014: Revenue of $111K, expenses of $113K, and assets of $347K (revenue -6.7% year-over-year).
- 2013: Revenue of $119K, expenses of $111K, and assets of $307K (revenue -22.5% year-over-year).
- 2012: Revenue of $153K, expenses of $130K, and assets of $274K (revenue +57.2% year-over-year).
- 2011: Revenue of $98K, expenses of $105K, and assets of $251K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Community Concerts At Second:
Data Sources and Methodology
This transparency report for Community Concerts At Second is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.