STRATEGY STUDIO / PUBLIC DATA EXPLORER

L2L INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
L2L INC (EIN 32-0225984)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-18
IRS object ID
202631389349301363
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-18T16:59:54-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN264132727PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1David Gaither CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 355AddressLine1Txt
CityChickamaugaCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30707ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320225984EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1L2L IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% David GaitherInCareOfNm
Business Name ControlL2LIBusinessNameControlTxt
Phone4234328417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 36AddressLine1Txt
CityRock SpringCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30739ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID GAITHERPersonNm
Person TitleDirectorPersonTitleTxt
Phone4234328417PhoneNum
Signature2025-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID GAITHERPreparerPersonNm
PTINP01494476PTIN
Phone4234328417PhoneNum
Preparation2026-05-18PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$214,599GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.l2l.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTo present Jesus Christ as Savior and Lord to business and professional men and to develop Christian business and professional men to carry out the Great Commission.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$169,761PYContributionsGrantsAmt
CY Contributions Grants$171,125CYContributionsGrantsAmt
CY Program Service Revenue$34,082CYProgramServiceRevenueAmt
PY Investment Income$4,809PYInvestmentIncomeAmt
CY Investment Income$9,392CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$174,570PYTotalRevenueAmt
CY Total Revenue$214,599CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$124,359PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$124,235CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$18,755CYTotalFundraisingExpenseAmt
PY Other Expenses$58,936PYOtherExpensesAmt
CY Other Expenses$59,703CYOtherExpensesAmt
PY Total Expenses$183,295PYTotalExpensesAmt
CY Total Expenses$183,938CYTotalExpensesAmt
PY Revenues Less Expenses-$8,725PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$30,661CYRevenuesLessExpensesAmt
Total Assets BOY$375,538TotalAssetsBOYAmt
Total Assets EOY$405,284TotalAssetsEOYAmt
Total Liabilities BOY$1,660TotalLiabilitiesBOYAmt
Total Liabilities EOY$745TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$373,878NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$404,539NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTo present Jesus Christ as Savior and Lord to business and professional men and to develop Christian business and professional men to carry out the Great Commission.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$146,429ExpenseAmt
Revenue$34,082RevenueAmt
DescThe primary means by which L2l accomplishes its mission and exempt purpose is through one on one evangelism and discipleship. The organization facilitates and trains individuals to gather together for small Bible studies and how to share their faith. L2L hosts outreach an discipleship events as an encouragement and opportunity to grow participants faith.Desc
Total Program Service Expenses$146,429TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncYes (true)SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDavid GaitherPersonNm
Phone4234328417PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 36AddressLine1Txt
CityRock SpringCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30739ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Dave Hill
Metro Co-Director40.000.00Yes (X)$52,548$0$28,200
Terry Colwell
Metro Co-Director40.000.00Yes (X)$12,529$0$30,958
Greg Mayfield
Director1.000.00$0$0$0Yes (X)
Lee ONeal
Director1.000.00$0$0$0Yes (X)
Fred Hart
Director1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$65,077TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$59,158TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$171,125AllOtherContributionsAmt
Total Contributions$171,125TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEvangelism & discipleshDesc
Business900099BusinessCd
Total Revenue Column$34,082TotalRevenueColumnAmt
Related Or Exempt Func Income$34,082RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$34,082TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,392TotalRevenueColumnAmt
Related Or Exempt Func Income$9,392RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$214,599TotalRevenueColumnAmt
Related Or Exempt Func Income$43,474RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$124,235TotalAmt
Program Services$99,388ProgramServicesAmt
Management And General$12,423ManagementAndGeneralAmt
Fundraising$12,424FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,066TotalAmt
Program Services$3,022ProgramServicesAmt
Management And General$3,022ManagementAndGeneralAmt
Fundraising$3,022FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,565TotalAmt
Program Services$855ProgramServicesAmt
Management And General$855ManagementAndGeneralAmt
Fundraising$855FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,512TotalAmt
Program Services$504ProgramServicesAmt
Management And General$504ManagementAndGeneralAmt
Fundraising$504FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,031TotalAmt
Program Services$3,225ProgramServicesAmt
Management And General$403ManagementAndGeneralAmt
Fundraising$403FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$305TotalAmt
Program Services$305ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,007TotalAmt
Program Services$3,205ProgramServicesAmt
Management And General$401ManagementAndGeneralAmt
Fundraising$401FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
bank & cc fees$3,438$1,146$1,146$1,146
books & materials$380$380
outreach exp$16,853$16,853
retreat exp$17,546$17,546

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$183,938TotalAmt
Program Services$146,429ProgramServicesAmt
Management And General$18,754ManagementAndGeneralAmt
Fundraising$18,755FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$375,538BOYAmt
EOY$405,284EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$375,538BOYAmt
EOY$405,284EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,660BOYAmt
EOY$745EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,660BOYAmt
EOY$745EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$292,589BOYAmt
EOY$302,655EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$81,289BOYAmt
EOY$101,884EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$373,878BOYAmt
EOY$404,539EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$375,538BOYAmt
EOY$405,284EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$30,661ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$226,140CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$201,792CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$351,567CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$169,761CurrentTaxYearMinus1YearAmt
Current Tax Year$205,207CurrentTaxYearAmt
Total$1,154,467TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$226,140CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$201,792CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$351,567CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$169,761CurrentTaxYearMinus1YearAmt
Current Tax Year$205,207CurrentTaxYearAmt
Total$1,154,467TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$125,144SubstantialContributorsTotAmt
Public Support Total170$1,029,323PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,809CurrentTaxYearMinus1YearAmt
Current Tax Year$9,392CurrentTaxYearAmt
Total$14,308TotalAmt
FieldValueIRS element (for citing)
Total Support$1,168,775TotalSupportAmt
Public Support CY1700.88070PublicSupportCY170Pct
Public Support PY1700.95850PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Committee meeting documentation Part VI line 8bL2L does not utilize committees.
Form 990 governing body review Part VI line 11L2L Board of Directors have opportunity to review Form 990 prior to filing.
Conflict of interest policy compliance Part VI line 12cAt annual Board meeting, Directors are required to disclose any potential conflict of interest or violation of conflict of interest policy.
CEO executive director top management comp Part VI line 15aCompensation for L2Ls two staff employees is determined by comparability testing and reasonableness relative to position, responsibilities and geographic cost of living requirements.
Other officer or key employee compensation Part VI line 15bCompensation for L2Ls two staff employees is determined by comparability testing and reasonableness relative to position, responsibilities and geographic cost of living requirements
Governing documents etc available to public Part VI line 19Governing documents, conflict of interest policy and financial statements are available upon request.
Part III response or note to any other line in Part IIITo present Jesus Christ as Savior and Lord to business and professional men and to develop Christian business and professional men to carry out the Great Commission