Civic Intelligence

Lunches for Learning Incorporated

990 • Fiscal year 2020 • EIN 20-4355066

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 19, 2021

PO Box 2146Roswell, GA 30077

(678) 397-1624

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

66th percentile

17%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$73,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 25.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

64th percentile

16%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-29%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$321,588

Up $44,796 (+16%) from 2019

Net Assets

Up

$321,588

Up $48,251 (+18%) from 2019

Liabilities

Down

$0

Down $3,455 (-100%) from 2019

Revenue

Down

$285,862

Down $115,781 (-29%) from 2019

Expenses

Down

$237,611

Down $77,024 (-24%) from 2019

Net Income

Down

$48,251

Down $38,757 (-45%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$321,588
Liabilities$0
Net Assets$321,588

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$285,862
Expenses$237,611
Net Income$48,251
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 19, 2021
Return Version
2020v4.0
Gross Receipts
$285,862
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$193,262$229,229▲ $35,967
Savings and Temporary Cash Investments$76,151$77,268▲ $1,117
Accounts Receivable$6,345$14,347▲ $8,002
Land, Buildings, and Equipment, Net$1,034$744▼ $290
Total Assets$276,792$321,588▲ $44,796
Liabilities
Accounts Payable and Accrued Expenses$3,455--
Total Liabilities$3,455$0▼ $3,455
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$273,337$321,588▲ $48,251
Total Net Assets Fund Balance$273,337$321,588▲ $48,251
Total Liabilities and Net Assets / Fund Balance$276,792$321,588▲ $44,796

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$744$6,309$7,053
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phil DodsonExecutive DiFT$73,000$73,000

Board Members and Trustees

NameTitle
James CoyleChair
Jeff BohmanVice-chair
Ace NecaiseBoard Member
Armando MccormickBoard Member
Bill RiversBoard Member
Craig SimmonsBoard Member
Jack GrahamBoard Member
Joe MurpheyBoard Member
Kristi HolzimmerBoard Member
Steve GulledgeBoard Member
Terry TaylorBoard Member
Theo KeyserlingBoard Member
Kay LoveSecretary
Mike PicchiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$283,732
Program Service Revenue
$0
Investment Income
$1,118
Other Revenue
$1,012
All Other Contributions
$234,931
Change in Net Assets
$48,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,535
Other Expenses$113,076
Total Fundraising Expense$32,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,500$18,250$18,250$73,000
Fees for Services Other$40,900$5,268-$46,168
Other Salaries and Wages$20,977$10,489$10,488$41,954
Payroll Taxes$4,791$2,395$2,395$9,581
All Other Expenses$7,037$1,797$497$9,331
Other Expenses$7,152$16,882-$7,152
Travel$5,079$635$635$6,349
Insurance$4,323$763-$5,086
Office Expenses$3,777$484$162$4,423
Occupancy$975--$975
Depreciation Depletion$146$145-$291
Total Functional Expenses$148,076$57,108$32,427$237,611
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hearts for Hond$48,801---
Total Events$48,801---
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
Address
PO BOX 2146, ROSWELL, GA 30077

Signing Officer

Name
Phil Dodson
Title
Executive Director
Signed
2021-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Dodson
Legal Domicile
Al
Voting Board Members
14
Independent Board Members
14
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 36,589 0 0 professional fees 4,311 5,268 0 total 40,900 5,268 0

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02395
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IRS990/PayrollTaxesGrp/TotalAmt09581
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PHIL DODSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYInvestmentIncomeAmt0775
IRS990/PYOtherExpensesAmt0191581
IRS990/PYOtherRevenueAmt02929
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IRS990/PYSalariesCompEmpBnftPaidAmt0123054
IRS990/PYTotalExpensesAmt0314635
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt077268
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0338182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0324425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0314222
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt048801
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HEARTS FOR HOND
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048801
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 36,589 0 0 PROFESSIONAL FEES 4,311 5,268 0 TOTAL 40,900 5,268 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/TravelGrp/ProgramServicesAmt05079
IRS990/TravelGrp/TotalAmt06349
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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