2024-11-15T16:05:19+00:00 2023-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2023-01-01 262010517 FRAC Action Council FRAC 2029862200 1200 18TH STREET NW 400 Washington DC 20036 LUIS GUARDIA PRESIDENT 2029862200 2024-11-15 true Aaron Shapiro P01333816 2128127000 2024-11-15 2023 2024-10-15 13:58:12Z LUIS GUARDIA 1200 18TH STREET NW 400 Washington DC 20036 0 false X WWW FRAC ORG/LEG-ACT-CENTER/ X DC TO PROMOTE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING. X 5 4 0 4 0 0 0 0 0 0 0 0 0 0 0 0 15000 800000 0 0 175123 114121 0 0 23559 11416 213682 925537 -213682 -925537 1156252 202146 310060 281491 846192 -79345 EDUCATE THE PUBLIC AND PROMOTE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING. false false 125537 0 0 THE FRAC ACTION COUNCIL'S WORK FOCUSED ON EDUCATING THE PUBLIC AND PROMOTING EQUITABLE PUBLIC POLICIES AND PROGRAMS THAT PREVENT HUNGER, IMPROVE NUTRITION, REDUCE POVERTY, AND PROTECT HEALTH AND WELL-BEING. 125537 false false false false false false false false false false false false false true false false true false false false false false false false false false true false true false false false false false false false false false false false true false true false false true 0 0 0 false false false false false false false false X 5 4 false false false false false false false true true false false true true true true true true false false false DC X X JALAL VARDAG 2029862200 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 LUIS GUARDIA PRESIDENT 5.0 40.0 X X 0 293016 52398 MARYA E ALVAREZ CHAIR 1.0 2.0 X X 0 0 0 ELLEN BUCHMAN DIRECTOR 1.0 0.5 X 0 0 0 KOFI ESSEL DIRECTOR 1.0 0.5 X 0 0 0 SHERRY BRENNAN DIRECTOR 1.0 0.5 X 0 0 0 0 293016 52398 0 false true false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 800000 800000 102291 102291 1096 1096 3289 3289 7445 7445 340 340 513 513 4359 4359 0 0 239 239 1168 1168 2682 2682 267 267 438 438 309 309 MISCELLANEOUS 1101 1101 0 0 0 0 925537 925537 0 0 1156252 202146 0 0 0 0 0 0 0 0 0 0 0 0 1156252 202146 3680 3680 0 0 306380 277811 310060 281491 X 846192 -79345 846192 -79345 1156252 202146 -925537 0 X false true X true false DUE TO/FROM RELATED ORGANIZATION 277811 277811 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true FOOD RESEARCH AND ACTION CENTER 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 237200739 501(C)(3) 800000 BOOK VALUE GENERAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. FRAC REQUESTS AND RECEIVES A REPORT AT THE END OF THE GRANT PERIOD. FRAC ALSO WORKS WITH THE GRANTEES ON AN ONGOING BASIS. FRAC ALSO REVIEWS THE GRANTEES TAX DETERMINATION AND STATUS AND SELECTS ORGANIZATIONS BASED ON THE WORK THEY HAVE DONE TO ERADICATE HUNGER IN THE UNITED STATES. false false false false false LUIS GUARDIA PRESIDENT 0 293016 0 0 0 0 0 17990 0 34408 0 345414 0 0 Schedule J, Part I, Line 3 ESTABLISHMENT OF TOP MANAGEMENT OFFICIAL'S COMPENSATION THE CHAIR'S COMPENSATION IS DETERMINED BY THE PARENT ORGANIZATION WHICH CONDUCTS A REVIEW OF TOP MANAGEMENT SALARIES IN LIKE ORGANIZATIONS AND THEN DOCUMENTS IN WRITING THE COMPENSATION AS DECIDED AND THE DETERMINING FACTORS USED IN THIS PROCESS. TRANSFER/GRANT OF NET ASSETS WITHOUT DONOR RESTRICTIONS 2023-05-18 800000 BOOK VALUE 237200739 FOOD RESEARCH AND ACTION CENTER 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 501(C)(3) true true true false Schedule N, Part II, Line 2a Interested person is a director or trustee of transferee org. LUIS GUARDIA AND MARYA E ALVAREZ ARE THE EXISTING PRESIDENT AND CHAIR, RESPECTIVELY, OF FOOD RESEARCH AND ACTION CENTER. SHERRY BRENNAN, ELLEN BUCHMAN, AND KOFI ESSEL ARE ALSO THE EXISTING DIRECTORS. THE GRANT OCCURED BETWEEN RELATED ENTITIES. Schedule N, Part II, Line 2b Interested person is an employee of ind. contractor of transferee org. LUIS GUARDIA AND MARYA E ALVAREZ ARE THE EXISTING PRESIDENT AND CHAIR, RESPECTIVELY, OF FOOD RESEARCH AND ACTION CENTER. SHERRY BRENNAN, ELLEN BUCHMAN, AND KOFI ESSEL ARE ALSO THE EXISTING DIRECTORS. THE GRANT OCCURED BETWEEN RELATED ENTITIES. Schedule N, Part II, Line 2c Interested person who became an owner of transferee org LUIS GUARDIA AND MARYA E ALVAREZ ARE THE EXISTING PRESIDENT AND CHAIR, RESPECTIVELY, OF FOOD RESEARCH AND ACTION CENTER. SHERRY BRENNAN, ELLEN BUCHMAN, AND KOFI ESSEL ARE ALSO THE EXISTING DIRECTORS. THE GRANT OCCURED BETWEEN RELATED ENTITIES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FEDERAL FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY FRAC'S INTERIM PRESIDENT AND OUTSOURCED DIRECTOR OF FINANCE AND RISK MANAGEMENT. A DRAFT FEDERAL FORM 990 IS THEN SENT TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS ARE REQUIRED TO MAKE FULL DISCLOSURE OF ANY ECONOMIC INTEREST THAT THEY HAVE DURING BOARD MEETINGS. THE OTHER MEMBERS OF THE BOARD OF DIRECTORS EVALUATE THE INTEREST AND ACT AS A CHECK AGAINST ANY INAPPROPRIATE IMPACT ON THE BOARD'S DECISION MAKING-PROCESS. IN THE EVENT OF A CONFLICT ARISING, THE AFFECTED DIRECTOR WOULD REFRAIN FROM VOTING ONTHE RELATED MATTERS. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO EMPLOYEES AND EMPLOYEES EVALUATE CONFLICTS ANNUALLY. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH UNDER IRC SECTION 6104(D). FOOD RESEARCH AND ACTION CENTER 1200 18TH STREET NW SUITE 400 WASHINGTON DC 20036 237200739 HUNGER ISSUES DC 501(c)(3) 7 NA false false false false false false false false false false false false false false true true false false false false Schedule R, Part II, Column (b) PRIMARY ACTIVITY OF RELATED ORGANIZATION NAME OF RELATED ORGANIZATION: FOOD RESEARCH AND ACTION CENTER PRIMARY ACTIVITY: WORKING TO END POVERTY-RELATED HUNGER THROUGH ADVOCACY AND PARTNERSHIPS.