Second Helpings Atlanta Inc

Nonprofit profile at a glance

EIN
453631347
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
6788949761
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$11,635,208
Expenses
$11,557,470
Assets
$1,967,236
Liabilities
$75,510

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • PAUL CLEMENTS (EXECUTIVE DIRECTOR)
  • DAN STERLING (PRESIDENT)
  • BOB GALLAGHER (VICE PRESIDENT)

Highest reported compensation

  • PAUL CLEMENTS (EXECUTIVE DIRECTOR): $137,300 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Second helpings atlanta is a non-profit food rescue organization whose mission is to reduce hunger and food waste in the metro atlanta area by rescuing surplus food and delivering it to those in need.

What it reported doing in 2024

The value of the rescued food is calculated at $1.97/lb. We rescued 5,243,242 pounds of food in 2024. Therefore, the value of this food is $10,329,187. This amount was included in both statement of revenue part viii and statement of functional expenses part ix. Second helpings atlanta (sha) serves a 10-county metro area by rescuing fresh surplus food from 129+ donors and delivering it to 112 partner agencies including food pantries, shelters, and community kitchens. Supported by 400+ volunteers, sha reduces food waste and hunger by providing meals to individuals, families, children, and seniors in need. Since its founding, sha has recovered over 37 million pounds of foodequivalent to 27 million mealswhile working to build healthier, more sustainable communities.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 94
  • Accountability: 95
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.4%; rating input score 94
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: $34.99 raised per $1 spent on fundraising; rating input score 70; 70th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.17; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 1.2%; rating input score 84; 84th percentile among comparable filings

Growth

  • Program expense growth: 22.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 22.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 27.5% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 94.4% of revenue deployed · 95% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $11M in reported program spending
  • Leadership: top reported pay $137K · 16 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 103 filed money-flow records
  • Related organizations: 98 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.