Civic Intelligence

Lemon Stand Inc

990 • Fiscal year 2018 • EIN 82-2864308

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Organization Profile
521 South Jackson StreetBrookhaven, MS 39601

(601) 757-9167

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

93rd percentile

57%

Higher net margin than 93% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets57th percentile

Assets

$5,045

No earlier filing loaded for comparison.

Net Assets

$5,045

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin93rd percentile

Revenue

$8,873

No earlier filing loaded for comparison.

Expenses

$3,828

No earlier filing loaded for comparison.

Net Income

$5,045

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$6.0K$4.0K$2.0K$0Assets 2018: $5,045Liabilities 2018: $0Net Assets 2018: $5,0452018

Highlighted filing

2018

Assets$5,045
Liabilities$0
Net Assets$5,045
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10K$5.0K$0Revenue 2018: $8,873Expenses 2018: $3,828Net Income 2018: $5,0452018

Highlighted filing

2018

Revenue$8,873
Expenses$3,828
Net Income$5,045
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$8,873
Mission and Program Overview

Mission

The lemon stand's mission is to provide scholarship funds to students attending brookhaven school district's pre school program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$5,045-
Total Assets$0$5,045▲ $5,045
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets-$5,045-
Total Net Assets Fund Balance$0$5,045▲ $5,045
Total Liabilities and Net Assets / Fund Balance$0$5,045▲ $5,045
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Celeste LoweryOfficer
Emily LoweryOfficer
Patrick LoweryOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,873
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,228
Grants and Similar Amounts Paid$1,600
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,705--$1,705
Grants to Domestic Individuals$1,600--$1,600
Advertising$523--$523
Total Functional Expenses$3,828$0$0$3,828
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lemon Stand Inc
EIN
82-2864308
Phone
6017579167
Address
521 SOUTH JACKSON STREET, BROOKHAVEN, MS 39601

Signing Officer

Name
Celeste Lowery
Title
Officer
Phone
6017579167
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Ms
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
10

Preparer

Firm
H Lynn Berch CPA Pa
Address
209 SOUTH RAILROAD AVENUE, BROOKHAVEN, MS 39601
Preparer
H Lynn Berch CPA
Phone
6018339562
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“THE LEMON STAND”

Form 990, Part IX, Line 11G

“SPECIAL EVENTS 1,705 0 0”

Raw XML Appendix232 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE LEMON STAND'S MISSION IS TO PROVIDE SCHOLARSHIP FUNDS TO STUDENTS ATTENDING BROOKHAVEN SCHOOL DISTRICT'S PRE SCHOOL PROGRAM.
IRS990/AdvertisingGrp/ProgramServicesAmt0523
IRS990/AdvertisingGrp/TotalAmt0523
IRS990/BooksInCareOfDetail/PersonNm0PATRICK LOWERY
IRS990/BooksInCareOfDetail/PhoneNum06017579167
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0521 SOUTH JACKSON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BROOKHAVEN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd039601
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt05045
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01600
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt02228
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt08873
IRS990/CYRevenuesLessExpensesAmt05045
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt03828
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt08873
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE LEMON STAND PROVIDED SCHOLARSHIP FUNDING TO MAMIE MARTIN ELEMENTARY'S PRE K PROGRAM IN BROOKHAVEN SCHOOL DISTRICT.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03828
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01705
IRS990/FeesForServicesOtherGrp/TotalAmt01705
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0CELESTE LOWERY
IRS990/Form990PartVIISectionAGrp/PersonNm1PATRICK LOWERY
IRS990/Form990PartVIISectionAGrp/PersonNm2EMILY LOWERY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt1OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt01600
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt01600
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01600
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt08873
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MS
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE LEMON STAND'S MISSION IS TO PROVIDE SCHOLARSHIP FUNDS TO STUDENTS ATTENDING BROOKHAVEN SCHOOL DISTRICT'S PRE SCHOOL PROGRAM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt05045
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEMON STAND REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08873
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt05045
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt08873
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08873
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08873
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt08873
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt08873
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08873
IRS990ScheduleA/TotalSupportAmt08873
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LEMON STAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPECIAL EVENTS 1,705 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt05045
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt05045
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03828
IRS990/TotalFunctionalExpensesGrp/TotalAmt03828
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05045
IRS990/TotalProgramServiceExpensesAmt03828
IRS990/TotalProgramServiceRevenueAmt08873
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08873
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05045
IRS990/USAddress/AddressLine1Txt0521 SOUTH JACKSON STREET
IRS990/USAddress/CityNm0BROOKHAVEN
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039601
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CELESTE LOWERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum06017579167
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEMON STAND INC
ReturnHeader/Filer/BusinessNameControlTxt0LEMO
ReturnHeader/Filer/EIN0822864308
ReturnHeader/Filer/PhoneNum06017579167
ReturnHeader/Filer/USAddress/AddressLine1Txt0521 SOUTH JACKSON STREET
ReturnHeader/Filer/USAddress/CityNm0BROOKHAVEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039601
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F3AA94D6637FD2CF30F01CBD8CBDF7FE046C396F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0159.118.61.80
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm018:15:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611585776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H LYNN BERCH CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0209 SOUTH RAILROAD AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKHAVEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039601
ReturnHeader/PreparerPersonGrp/PhoneNum06018339562
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0H LYNN BERCH CPA
ReturnHeader/ReturnTs02019-11-15T18:15:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,045
Liabilities
$0
Net assets
$5,045
Revenue
$8,873
Expenses
$3,828
Net income
$5,045
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$5,045$0$5,045$8,873$3,828$5,045