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PeerBasis
Compensation Comparability Determination

Lunches For Learning Inc

Executive Director / CEO

EIN 204355066
GA · NTEE K30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Phil Dodson, Executive Director / CEO ($81,150) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Phil Dodson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$997 total compensation of comparable organizations → $121,151 $81,150
$18,23910th
$31,39825th
$44,614Median
$61,74675th
$78,80090th
$81,150This org · 90th
p10$18,239
p25$31,398
p50$44,614
p75$61,746
p90$78,800
$81,150

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
360 Eats Inc FL$291,472 Executive Dir. $42,827 $40,013 2023
New Britain Roots Inc CT$290,839 Executive Director $56,846 $53,009 2023
All In One Community Center Inc FL$290,282 Director $31,608 $28,684 2024
Canyon Hope Ministries TX$290,278 Executive Dir. $51,514 $49,779 2024
Jewish Relief Agency Inc NJ$294,035 Director $17,160 $15,238 2023
Patchwork TN$294,886 Founder/ceo $54,533 $57,009 2023
Providence Northeast Washington WA$287,548 Executive Director $54,221 $48,280 2023
Feed Our Streets CA$283,219 Ceo $31,000 $25,859 2024
Feed New Mexico Kids Inc NM$304,007 Executive Dir. $58,583 $60,868 2024
Hartford Food System Inc CT$279,495 Executive Dir. $87,539 $81,630 2023
Passion And Compassion Inc MD$279,365 Executive Dir. $57,000 $52,999 2023
Chef To The Shelters Inc TX$306,867 Executive Director $87,662 $87,211 2023
Feeding Charlotte Inc NC$307,435 Executive Dir. $40,833 $41,961 2023
Morning Star Fresh Food Ministry Inc CA$307,791 President $33,000 $28,340 2023
Hey Govind Inc TX$317,045 President $87,500 $84,553 2024
Living Hope Farm Inc PA$318,229 Head Farmer $40,000 $38,533 2024
Mayors Feed The Hungry Program Inc FL$321,204 Executive Director $60,000 $56,058 2023
Forever Fed Inc GA$262,261 Director $3,005 $2,919 2024
Healthy Foods For Healthy Kids Inc DE$260,933 Executive Director $79,650 $77,565 2023
Backyard Blessings AL$323,067 Executive Director $35,000 $37,606 2023
Falls Area Community Services Inc WI$323,101 Executive Director $73,192 $73,841 2024
Outreach Program Of Brainerd Lakes MN$258,610 Executive Di $70,000 $68,791 2023
Neighborhood Meals On Wheels Inc GA$325,274 Director $42,121 $40,913 2024
Storehouse Daily Bread Ministry NC$257,875 Executive Di $24,432 $24,387 2024
Comeunity Cafe Oc OH$325,898 General Manager $60,211 $61,606 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to GA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted90th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Phil Dodson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 100 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,150 is reasonable (approximately the 90th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.