Civic Intelligence

Lunches for Learning Inc

EIN 20-4355066 • 501(c)3 • Roswell, GA

Profile

To act as a non-profit organization to help break the cycle of rural poverty by providing nutritional supplements and other assistance, as approved by the board, to children in rural schools in central america.

PO Box 2146Roswell, GA 30077

www.lunchesforlearning.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

44th percentile

-0.1%

Higher net margin than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

0.7%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

1.4%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$306,394

Up $2,129 (+0.7%) from 2023

Liabilities

Up

$2,490

Up $2,490 from 2023

Net Assets

Down

$303,904

Down $361 (-0.1%) from 2023

Revenue

Up

$295,830

Up $3,995 (+1.4%) from 2023

Expenses

Up

$296,191

Up $9,412 (+3.3%) from 2023

Net Income

Down

-$361

Down $5,417 (-107%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $29,099Liabilities 2011: $02011Assets 2013: $37,159Liabilities 2013: $2,3932013Assets 2014: $58,705Liabilities 2014: $02014Assets 2015: $67,477Liabilities 2015: $0Net Assets 2015: $67,4772015Assets 2016: $121,890Liabilities 2016: $5,771Net Assets 2016: $116,1192016Assets 2017: $146,815Liabilities 2017: $11,734Net Assets 2017: $135,0812017Assets 2018: $192,584Liabilities 2018: $6,255Net Assets 2018: $186,3292018Assets 2019: $276,792Liabilities 2019: $3,455Net Assets 2019: $273,3372019Assets 2020: $321,588Liabilities 2020: $0Net Assets 2020: $321,5882020Assets 2021: $326,390Liabilities 2021: $0Net Assets 2021: $326,3902021Assets 2022: $310,684Liabilities 2022: $11,475Net Assets 2022: $299,2092022Assets 2023: $304,265Liabilities 2023: $0Net Assets 2023: $304,2652023Assets 2024: $306,394Liabilities 2024: $2,490Net Assets 2024: $303,9042024

Highlighted filing

2024

Assets$306,394
Liabilities$2,490
Net Assets$303,904

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $120,685Expenses 2011: $132,168Net Income 2011: -$11,4832011Revenue 2013: $152,825Expenses 2013: $154,869Net Income 2013: -$2,0442013Revenue 2014: $161,238Expenses 2014: $137,299Net Income 2014: $23,9392014Revenue 2015: $234,258Expenses 2015: $221,356Net Income 2015: $12,9022015Revenue 2016: $314,222Expenses 2016: $268,158Net Income 2016: $46,0642016Revenue 2017: $308,443Expenses 2017: $289,481Net Income 2017: $18,9622017Revenue 2018: $338,915Expenses 2018: $292,462Net Income 2018: $46,4532018Revenue 2019: $401,643Expenses 2019: $314,635Net Income 2019: $87,0082019Revenue 2020: $285,862Expenses 2020: $237,611Net Income 2020: $48,2512020Revenue 2021: $270,142Expenses 2021: $265,340Net Income 2021: $4,8022021Revenue 2022: $268,964Expenses 2022: $281,591Net Income 2022: -$12,6272022Revenue 2023: $291,835Expenses 2023: $286,779Net Income 2023: $5,0562023Revenue 2024: $295,830Expenses 2024: $296,191Net Income 2024: -$3612024

Highlighted filing

2024

Revenue$295,830
Expenses$296,191
Net Income-$361

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.0
Gross Receipts
$295,830
Mission and Program Overview

Mission

To act as a non-profit organization to help break the cycle of rural poverty by providing nutritional supplements and other assistance, as approved by the board, to children in rural schools in central america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$204,101$192,272▼ $11,829
Savings and Temporary Cash Investments$100,000$105,756▲ $5,756
Land, Buildings, and Equipment, Net$164--
Total Assets$304,265$306,394▲ $2,129
Other Assets Total-$8,366-
Liabilities
Accounts Payable and Accrued Expenses-$2,490-
Total Liabilities$0$2,490▲ $2,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$304,265$298,904▼ $5,361
Net Assets With Donor Restrictions-$5,000-
Total Net Assets Fund Balance$304,265$303,904▼ $361
Total Liabilities and Net Assets / Fund Balance$304,265$306,394▲ $2,129
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phil DodsonExecutive DiFT$81,600$81,600

Board Members and Trustees

NameTitle
Kristi HolzimmerChair
James CoyleChair Emerit
Jeff BohmanVice-chair
Ace NecaiseBoard Member
Bill RiversBoard Member
Craig SimonsBoard Member
Jack GrahamBoard Member
Joe MurpheyBoard Member
Steve GulledgeBoard Member
Theo KeyserlingBoard Member
Kay LoveSecretary
Mike PicchiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$289,303
Program Service Revenue
$0
Investment Income
$5,756
Other Revenue
$771
All Other Contributions
$289,303
Change in Net Assets
$-361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,597
Salaries, Compensation, and Employee Benefits$133,594
Total Fundraising Expense$39,038
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,960$16,320$16,320$81,600
Other Salaries and Wages$25,500$8,500$8,500$42,500
Fees for Services Other$36,054--$36,054
Fees for Services Accounting-$28,375-$28,375
Travel$7,686-$4,324$12,010
Office Expenses$5,217$167$6,543$11,927
Payroll Taxes$5,696$1,899$1,899$9,494
Insurance-$5,194-$5,194
All Other Expenses$122$1,698$1,452$3,272
Other Expenses$3,041--$3,041
Occupancy$968--$968
Total Functional Expenses$195,000$62,153$39,038$296,191
International Activity

International Summary

Employees
3
Spending
$102,246

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central AmericaProgram ServicesNutritional Assist-3$102,246
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The finance committee, chair of board, and executive director will review the 990 before filing.

Form 990, Page 6, Part VI, Line 12C

A member of the board is the compliance officer and in conjunction with the governance chair, ensures that the conflict of interest policy is enforced. A conflict of interest disclosure form is completed by all directors, officers, and key employees at least annually.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves management compensation by using appropriate comparability data with other similar organizations and properly doucments the decision-making process.

Form 990, Page 6, Part VI, Line 15B

Employee compensation is determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Lunches for Learning Inc
EIN
20-4355066
Phone
4045162259
Address
PO BOX 2146, ROSWELL, GA 30077

Signing Officer

Name
Phil Dodson
Title
Executive Director
Phone
4045162259
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Dodson
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Richard Harris Ingram and Bozeman Pc
Address
7029 HALCYON PARK DRIVE, MONTGOMERY, AL 36117
Preparer
A Scott Lee
Phone
3342778135
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor 34,319 0 0 other 810 0 0 professional fees 925 0 0 total 36,054 0 0

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-361
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0105756
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0289303
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0290565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0280327
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0276180
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0283732
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01420107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05756
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05756
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0771
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019374
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02340
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0953
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt025568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05756
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05756
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01445675
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0290074
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0282667
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0277133
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0285862
IRS990ScheduleA/Total509Grp/TotalAmt01445675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0295830
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0309939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0282667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0277133
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0285862
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01451431
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt03
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0102246
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0NUTRITIONAL ASSIST
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt03
IRS990ScheduleF/SubtotalSpentAmt0102246
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0CENTRAL AMERICA 102,246 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt03
IRS990ScheduleF/TotalSpentAmt0102246
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINANCE COMMITTEE, CHAIR OF BOARD, AND EXECUTIVE DIRECTOR WILL REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A MEMBER OF THE BOARD IS THE COMPLIANCE OFFICER AND IN CONJUNCTION WITH THE GOVERNANCE CHAIR, ENSURES THAT THE CONFLICT OF INTEREST POLICY IS ENFORCED. A CONFLICT OF INTEREST DISCLOSURE FORM IS COMPLETED BY ALL DIRECTORS, OFFICERS, AND KEY EMPLOYEES AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVES MANAGEMENT COMPENSATION BY USING APPROPRIATE COMPARABILITY DATA WITH OTHER SIMILAR ORGANIZATIONS AND PROPERLY DOUCMENTS THE DECISION-MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMPLOYEE COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 34,319 0 0 OTHER 810 0 0 PROFESSIONAL FEES 925 0 0 TOTAL 36,054 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0306394
IRS990/TotalAssetsGrp/BOYAmt0304265
IRS990/TotalAssetsGrp/EOYAmt0306394
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0289303
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039038
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062153
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296191
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt02490
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0304265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0303904
IRS990/TotalProgramServiceExpensesAmt0195000
IRS990/TotalReportableCompFromOrgAmt081600
IRS990/TotalRevenueGrp/ExclusionAmt05756
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0771
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0295830
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0304265
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0306394
IRS990/TravelGrp/FundraisingAmt04324
IRS990/TravelGrp/ProgramServicesAmt07686
IRS990/TravelGrp/TotalAmt012010
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2146
IRS990/USAddress/CityNm0ROSWELL
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030077
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.LUNCHESFORLEARNING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL DODSON

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