2023-11-10T10:24:55+00:00 2023-06-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2022-07-01 204268851 The Global FoodBanking Network GLOB 3127824560 70 E Lake Street 1200 Chicago IL 60601 lisa moon president and ceo 3127824560 2023-11-10 true Lisa Moon 999009999 Gina Ardillo P01395893 9542028600 2022 2023-04-26 12:10:37Z Lisa J Moon 70 E Lake Street 1200 Chicago IL 60601 17824568 false X www.foodbanking.org X 2006 IL The Global FoodBanking Network (GFN) is a global, non-profit organization that provides food to people in need, while reducing food (CONTINUED ON SCHEDULE O) 14 14 43 19 0 0 16402606 15869051 15718 0 5516 181842 2659 3803 16426499 16054696 9828940 7220932 0 5086119 6067000 0 2024495 2596938 4225752 17511997 17513684 -1085498 -1458988 18753140 17541942 1767611 1693844 16985529 15848098 X We advance and unite food banks to nourish the world's hungry. false false 9843798 7220932 0 CAPACITY BUILDING: GFN's capacity building focused on essential technical support and catalytic investments to enable member food banks to expand service delivery, build resilience in their operations and the communities they serve, and improve effectiveness. GFN's unique approach in support of member capacity building to extend and scale service delivery enabled members to sustain a third year of heightened need of services. In FY 2023, GFN support included more than 26,000 hours in technical assistance and consultancy to expand the service delivery capabilities of food bank members. Technical assistance combined with GFN financial support and programmatic investments in FY 2023, included US$7,220,932 grants disbursed to support of member capacity building, emergency assistance, child hunger-school feeding support, and similar purposes. Review of the efficacy of GFN's financial support to members found that 96% of GFN's catalytic investment objectives were achieved over the grant period. In FY 2023, GFN established new programming activities based on successful pilot programs in food safety, public policy advocacy, knowledge sharing, and food recovery strategies. New pilot programs included expansion of independent, third-party certification of participating members in meeting or exceeding standards in food safety, food quality management, and process optimization to the highest international standard for commercial food-grade facilities. In FY 23, GFN was invited to participate in the UN Secretary General's Global Crisis Response Group to monitor and report on the impact of the costs of living crisis in vulnerable communities, those served by food banks. Throughout FY 2023, GFN provided real-time situation reports to the Global Crisis Group of conditions reported by members and the challenges facing the people they serve. In FY 2023, the Rockefeller Foundation notably awarded support through GFN to food banks in 10 high-risk, high-need countries to support GFN efforts to increase food access in response to the cost-of-living crisis and increased food recovery from across the supply chain, including the agricultural sector and ports. More than 648 million kilograms of food were distributed across the Network with GFN's focused efforts on improving the variety and nutritional quality of provided by food banks. In FY 2023, 60% of all food distributed was in the following least-processed product categories, with fruit & vegetable distribution accounting for 41% of the Network total. The amount of food provided was approximately 20 kilograms per person, or nearly 60 meals per individual, an increase of 18% compared to the previous year. 1634670 0 0 THOUGHT LEADERSHIP: GFN supports member food banks through research and evidence-based promotion of the food bank model in improving food security, humanitarian response, and food loss and waste (FLW) mitigation. SOCIAL RETURN ON INVESTMENT: In FY 2023, developed a Social Return on Investment (SROI) model to identify the linkage between food banks and improved food security and health outcomes measured from an economic basis and multiplier effects in social impact return. An international team of academics, economists, and social scientists from India, Mexico, South Africa, and the U.S. led the work. The project estimated an SROI, conservatively measured in economic benefit of improved health outcomes of between US$4.66 to US$6.76 for each $1 invested, with a high of US$10.59. PUBLIC POLICY-THE GLOBAL FOOD DONATION POLICY ATLAS: In FY 2023, GFN in partnership with Harvard Law School's Food Law and Policy Clinic (FLPC) completed the second round of legal and policy research of participating countries as part of The Global Food Donation Policy Atlas. The Atlas provides a first-of-its-kind look at the current state of food donation laws and policies in participating countries along with country-specific policy recommendations for strengthening food recovery efforts. The Atlas tool is accessible online for policymakers, food banks, and advocates to better understand the food donation policy landscape across countries, and country-by-country research of executive summaries, legal guides, and specific policy recommendations. In FY 2023, research on the legal frameworks and recommendation for nine additional countries were completed, bringing the global total to 26. In addition, GFN and the FLPC provided technical assistance and training to food banks in eight countries, engaging numerous stakeholders from government, legislators, and the private sector with training/research, and related activities to advance food donation policy goals. Since the Atlas project's inception in 2019, of the 26 countries engaged, 6 countries enacted a national food loss/waste (FLW) law or policy directly or influenced by the Atlas, five countries enacted a food donation liability protection policy, five countries implemented food safety for donation laws or guidance, and five countries passed food waste deterrence policies. FOOD LOSS AND WASTE MITIGATION AND CLIMATE: In FY 2023, GFN continued to advance food bank engagement in FLW mitigation, both through normative food recovery and redistribution activities of food banks, as well policy advocacy, exploration of financial instruments for FLW/climate impact measures from greenhouse gas reductions, and development of carbon and methane mitigation measures of food banks' food recovery activities with the Methane Hub Project. Owing to this work and the current role and potential impact of food banks to further reduce FLW and climate changes, in FY 2023 GFN attended COP 27 with evidence supporting investment in FLW reduction via food banking. 1481947 0 0 EXPANDING SERVICE DELIVERY IN HIGH NEED COMMUNITIES: In FY 2023, GFN further focused capacity development in 21 countries in emerging and developing market economies with high rates of food insecurity and hunger prevalence rates, persistent and high poverty, and limited social protections for vulnerable populations. In FY 2023, this cohort served 69% of all people reached and increased the rate of food distribution volume by 21%, four times the target for the year. FOOD BANK INCUBATOR PROGRAM: In FY 2023, participating members in GFN's Food Bank Incubator program entered the final year of accelerated programming for rapid food bank advancement in nations with higher rates of food insecurity, underserved communities, and with limited or no food bank presence prior to the program. FY 2020 -FY 2023 cohorts included South Asia/India (three members), Southeast Asia (seven members in six countries) and sub-Saharan Africa (six members/countries). In FY 2023, Incubator members exceeded many of the more established food banks in the amount of product distributed, increasing to more than 18.4 million kilos of food, a 32% growth over the previous year. NEW FOOD BANK DEVELOPMENT PROGRAM: FY 2023 represented the second year of GFN's New Food Bank Development program (NFBD), created for the identification, recruitment, and training of potential new food bank partners in high need communities where food banks do not exist or in the most nascent stage of development. NFBD prioritizes the recruitment of new food banks in communities with persistently high prevalence rates of hunger or food insecurity (15% or more) and where the food bank model does not exist or is nascent in development. GFN's NFBD programming includes research and identification of potential food banks or similar community-based human services partners. Organizational leaders participate in virtual/webinar introduction to the food bank model, leading to a food bank assessment and planning protocol, dissemination of food bank operations toolkits, one-to-one consultation with program experts, and GFN's own assessment of organizational potential through in-field and remote determinations. At the end of FY 2023, NFBD expanded GFN's membership from 44 countries at the outset of the fiscal year to partner food banking organizations in 53 countries. 677787 0 0 KNOWLEDGE SHARING: Central to GFN's programmatic model is education, knowledge sharing, and training made available across borders, cultures, contexts to aid food bank development for increased service delivery, greater programming and operational effectiveness and improved efficiency. Knowledge exchange, education and training is a core element of GFN programming through the development of materials, tool kits, webinars, and affinity groups of food banks and personnel (such as food sourcing, warehouse operations, or development.) In FY 2023, with travel resuming in much of the world, GFN was able to move beyond remote, digital knowledge sharing and knowledge networks, to more intensive and in-person engagement, such as food bank fellowship exchanges, field review and training, and most notably GFN's premier annual convening, the Food Bank Leadership Institute. FBLI Since 2006, GFN's Food Bank Leadership Institute (FBLI) has an important element in education and training activity, becoming the world's foremost gathering of food banks and community-based food assistance leaders. In FY 2023, GFN was able to return to the in-person convening of food bank leaders from across the world along with other stakeholders from business, government, foundations, and academia for the first time in three years. FBLI 2023 was held in Mexico City, co-hosted by GFN founding member BAMX, attended by more than 300 people from 42 countries. 677787 13638202 true true false false false false false false false true false false false false true true false false true true true false false false false false true false true false false false false false false false false false false false false false false false false false true 16 0 true 43 true false false false false false false false false false false false false X 14 14 false false true false false false false true true false false true true true true true true true true false CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY X X Beth E Saks 3127824560 70 E Lake Street Suite 1200 Chicago IL 60601 Carol Criner Director, Chairman 1.5 X X 0 0 0 Jason Ramey Chairman (Partial Year) 1.0 X X 0 0 0 Brian Greene Director 1.0 X 0 0 0 Carol Bellamy Director 0.5 X 0 0 0 Catherine Bertini Director (Partial Year) 1.0 X 0 0 0 Christin Sheehan Director 1.0 X 0 0 0 Fatma Samoura Director 0.5 X 0 0 0 Gonzalo Munoz Director 0.3 X 0 0 0 Jacques Vandenschrik Director 1.0 X 0 0 0 Joseph Gitler Director 1.0 X 0 0 0 Kumiko Watanabe Director 4.0 X 0 0 0 Paul Henrys Director 0.5 X 0 0 0 Sachin Gupta Director 1.0 X 0 0 0 Shenggen Fan Director 1.0 X 0 0 0 Tom Arnold Director 1.0 X 0 0 0 Wanjiru Kamau-Rutenberg Director 1.0 X 0 0 0 William Rudnick Director (Partial Year) 3.0 X 0 0 0 Xavier Lazo Guerrero Director (Partial Year) 0.5 X 0 0 0 Beth E Saks Chief Financial Officer, Treasurer 40.0 X 208602 0 44099 Douglas L O'Brien Vice President, Programs, Asst. Secretary 40.0 X 190622 0 25163 Lisa J Moon President and CEO 40.0 X 403059 0 17437 Nina Rabinovitch Blecker Vice President Strategic Communications, Asst. Secretary (Partial Year) 40.0 X 129271 0 7759 Vicki Clarke Vice President, Development, Secretary 40.0 X 217778 0 18138 Christopher Rebstock Canada, Europe, and South Asia Program Director 40.0 X 152247 0 17482 Diane Ziller Finance and Administration Senior Director 40.0 X 133137 0 23635 Matthew Eckford Multi-Stakeholder Partnerships Senior Director 40.0 X 151652 0 28634 Nancy Griffith Human Resources Senior Director 40.0 X 153401 0 17326 Rebeckah Piotrowski Corporate & Foundation Partnerships Senior Director 40.0 X 151542 0 35403 1891311 0 235076 16 false true false The Bridgespan Group 2 Copley Place Suite 3700B Boston MA 02116 Funding Model Strategies in Developing Markets 361114 Thinkthrough Consulting Pvt Ltd Building No 30 3rd Floor Community Centre Basant Lok New Delhi Delhi IN 110057 Consulting projects in South Asia 282846 Blue Beyond Consulting 20211 Patio Drive 235 Castro Valley CA 94546 Culture and Values Engagement 146500 Social Capital Inc 980 N Michigan Ave Suite 1610 Chicago IL 60611 Execute master partnership strategy 132000 4 15869051 15869051 0 0 0 0 0 166311 166311 0 0 1781154 4249 1765416 4456 15738 -207 15531 15531 Credit Card Rewards 900099 3803 3803 0 0 0 0 3803 16054696 0 0 185645 X 157000 157000 7063932 7063932 1218667 634865 282981 300821 3869380 2306529 529828 1033023 125595 78831 15500 31264 545042 388360 48826 107856 308316 171459 45942 90915 4177 4177 0 0 70779 1218 69561 0 2340213 1515225 605398 219590 104693 24562 39556 40575 190482 112424 41770 36288 149213 90527 22472 36214 993720 771809 125238 96673 26281 19658 871 5752 50365 32750 10650 6965 16158 10038 3826 2294 Other Operating Expenses 279671 254838 8568 16265 0 0 0 0 17513684 13638202 1850987 2024495 417865 3123124 10820507 7074111 6936303 6451448 0 0 0 0 0 0 386372 175620 316949 129469 83749 187480 41087 0 0 0 67257 530159 18753140 17541942 826707 615524 940904 586387 0 0 0 491933 0 0 1767611 1693844 X 6394182 4576177 10591347 11271921 16985529 15848098 18753140 17541942 X -1458988 -198 321755 X false true X true false X 4838237 21984745 23174389 16402606 15869051 82269028 0 0 4838237 21984745 23174389 16402606 15869051 82269028 23010967 59258061 16788 24121 23600 8620 166311 239440 0 0 0 0 0 0 4440 3380 1637 2659 3803 15919 82524387 66698 0.7181 0.6724 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - CREDIT CARD REWARDS, COLUMN A - 4440.0, COLUMN B - 3380.0, COLUMN C - 1637.0, COLUMN D - 2364.0, COLUMN E - 3803.0, COLUMN F - 15624.0; DESCRIPTION - OTHER REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 295.0, COLUMN E - 0.0, COLUMN F - 295.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43082 34912 8170 122072 62734 59338 151795 31823 119972 187480 0 X 16524422 -198 146696 323021 469519 16054903 -207 -207 16054696 17661853 146696 207 146903 17514950 -1266 -1266 17513684 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote GFN has received a determination letter from the Internal Revenue Service indicating that it is a not-for-profit entity as described in Section 501(c)(3) of the Internal Revenue Code ("IRC") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the IRC, except for taxes pertaining to unrelated business income. GFN follows guidance with respect to accounting for uncertain tax positions. No provision has been made for income taxes in the accompanying financial statements, as GFN has had no unrelated business income. Management believes GFN has no material unrecognized income tax matters, including any potential loss of its tax-exempt status. Accordingly, no provision for income taxes has been made in the financial statements. There were no income tax related interest or penalties recognized by GFN for the years ended June 30, 2023 and 2022. GFN has not been examined by any tax jurisdiction. GFN has not yet been subject to examination by taxing authorities for the last three years. GFN recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. GFN recognized and accrued no amounts for interest and penalties as of and for the years ended June 30, 2023 and 2022. GFN does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 GAIN/(LOSS) ON CURRENCY EXCHANGE - 321755 reimbursed revenue netted with expenses - 1266 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements LOSS ON DISPOSAL OF FIXED ASSETS - -207 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 LOSS ON DISPOSAL OF FIXED ASSETS - 207 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements reimbursed revenue netted with expenses - -1266 true Central America and the Caribbean 0 0 Grantmaking 63320 East Asia and the Pacific 0 0 Grantmaking 612500 Europe (Including Iceland and Greenland) 0 0 Grantmaking 1624355 Middle East and North Africa 0 0 Grantmaking 630948 North America (Canada & Mexico only) 0 0 Grantmaking 865311 South America 0 0 Grantmaking 2058498 South Asia 0 0 Grantmaking 420000 Sub-Saharan Africa 0 0 Grantmaking 789000 Central America and the Caribbean 0 0 Program Services CAPACITY BUILDING 47862 East Asia and the Pacific 0 3 Program Services CAPACITY BUILDING 186121 Europe (Including Iceland and Greenland) 0 6 Program Services CAPACITY BUILDING 356559 Middle East and North Africa 0 0 Program Services CAPACITY BUILDING 27339 North America (Canada & Mexico only) 0 3 Program Services CAPACITY BUILDING 288406 South America 0 13 Program Services CAPACITY BUILDING 220737 South Asia 0 1 Program Services CAPACITY BUILDING 385619 Sub-Saharan Africa 0 2 Program Services CAPACITY BUILDING 130251 0 28 0 0 0 28 8706826 0 8706826 South America Salaries 50000 Wire Transfer South America Child hunger program 75000 Wire Transfer South America General operating support 2000 Wire Transfer South America Salaries, cold chain, and nutrition education for beneficiaries 100000 Wire Transfer South America Salaries, cold chain, and nutrition education for beneficiaries 32000 Wire Transfer East Asia and the Pacific General operating support 100000 Wire Transfer Europe (Including Iceland and Greenland) General operating support 27000 Wire Transfer South America General operating support 5654 Wire Transfer South America Food safety standards implementation 20000 Wire Transfer South America Technology purchase and implementation 20000 Wire Transfer Sub-Saharan Africa Executive Director salary 15000 Wire Transfer South America Emergency Grant: Flood 20000 Wire Transfer South America Child hunger program 75000 Wire Transfer South America Emergency Grant: Malnutrition among indigenous 50000 Wire Transfer South America Child hunger program 35000 Wire Transfer South America General operating support 2000 Wire Transfer North America (Canada & Mexico only) Child hunger program 30000 Wire Transfer North America (Canada & Mexico only) General operating support 125000 Wire Transfer North America (Canada & Mexico only) General operating support 4311 Wire Transfer South America Child hunger program 50000 Wire Transfer South America General operating support 30000 Wire Transfer South America General operating support 2000 Wire Transfer South America Salaries, software, fuel, food purchase, communications costs, etc. 200000 Wire Transfer South America Child hunger program 115000 Wire Transfer South America General operating support 10000 Wire Transfer South America Child hunger program 30000 Wire Transfer South America General operating support 2000 Wire Transfer South America Salaries 22500 Wire Transfer South America Vehicles, staff, fuel, and food processing equipment 125000 Wire Transfer South America General operating support 3644 Wire Transfer Central America and the Caribbean General operating support 2000 Wire Transfer South America General operating support 2000 Wire Transfer South America Child hunger program 15000 Wire Transfer South America Salaries and truck 135000 Wire Transfer South America Salaries and truck 125000 Wire Transfer South America Technology purchase and implementation 100000 Wire Transfer Central America and the Caribbean Emergency Grant: Hurricane 5000 Wire Transfer Central America and the Caribbean General operating support 2000 Wire Transfer Central America and the Caribbean Warehouse equipment and supplies 30000 Wire Transfer Central America and the Caribbean Technology purchase and implementation 20000 Wire Transfer Sub-Saharan Africa Salaries, fuel, food purchase, rent, truck, and warehouse supplies 20000 Wire Transfer Europe (Including Iceland and Greenland) Technology implementation costs 80873 Wire Transfer Europe (Including Iceland and Greenland) Salaries 86248 Wire Transfer Sub-Saharan Africa Salaries, warehouse rental and supplies, and cold chain 80000 Wire Transfer Sub-Saharan Africa Child hunger program 80000 Wire Transfer Sub-Saharan Africa General operating support 6000 Wire Transfer Sub-Saharan Africa Vehicles, staff, fuel, and food processing equipment 75000 Wire Transfer South America Staff, fuel, and warehouse rental 150000 Wire Transfer South America General operating support 5000 Wire Transfer South America Child hunger program 50000 Wire Transfer South America General operating support 4794 Wire Transfer South America General operating support 85000 Wire Transfer South America General operating support 4794 Wire Transfer South America Tablets and travel expenses 3600 Wire Transfer South America Emergency Grant: Hurricane 5000 Wire Transfer South America Child hunger program 30000 Wire Transfer South America Food safety standards implementation 70000 Wire Transfer South America General operating support 2490 Wire Transfer South America Food safety standards implementation 50000 Wire Transfer South Asia Salaries, travel expenses, video production, and training costs 120000 Wire Transfer South Asia Salaries, legal fees, software and hardware, and travel expenses 120000 Wire Transfer South Asia Child hunger program 30000 Wire Transfer South Asia Child hunger program 35000 Wire Transfer South Asia Child hunger program 30000 Wire Transfer South Asia Child hunger program 35000 Wire Transfer South Asia Salaries 50000 Wire Transfer Europe (Including Iceland and Greenland) Salaries and consultant fees 21562 Wire Transfer Europe (Including Iceland and Greenland) Vehicle and salaries 50000 Wire Transfer Europe (Including Iceland and Greenland) General operating support 10000 Wire Transfer Sub-Saharan Africa Vehicle, rent, equipment, and salaries 96000 Wire Transfer Sub-Saharan Africa Child hunger program 80000 Wire Transfer Sub-Saharan Africa Salary 25000 Wire Transfer Sub-Saharan Africa Vehicle, fuel, equipment, and salaries 100000 Wire Transfer East Asia and the Pacific Vehicle, motorcycle, salaries, and building renovations 80000 Wire Transfer East Asia and the Pacific Emergency Grant: Cyclone 20000 Wire Transfer East Asia and the Pacific Salaries, warehouse rental, and food purchase 41400 Wire Transfer East Asia and the Pacific Salaries, warehouse rental, and food purchase 2600 Wire Transfer North America (Canada & Mexico only) Salaries and meeting expenses 50000 Wire Transfer North America (Canada & Mexico only) Salaries 25000 Wire Transfer North America (Canada & Mexico only) Food purchase 25000 Wire Transfer North America (Canada & Mexico only) Technology purchase and implementation 150000 Wire Transfer North America (Canada & Mexico only) General operating support 10000 Wire Transfer North America (Canada & Mexico only) Child hunger program 75000 Wire Transfer North America (Canada & Mexico only) Child hunger program 76000 Wire Transfer North America (Canada & Mexico only) General operating support 2000 Wire Transfer North America (Canada & Mexico only) Salaries, vehicles, and general operating expenses 175000 Wire Transfer North America (Canada & Mexico only) Child hunger program 70000 Wire Transfer North America (Canada & Mexico only) Salaries, vehicles, and general operating expenses 48000 Wire Transfer East Asia and the Pacific Emergency Grant: Cyclone 15000 Wire Transfer East Asia and the Pacific Vehicle and salary 40000 Wire Transfer East Asia and the Pacific Food purchase 15000 Wire Transfer Sub-Saharan Africa General operating support 5000 Wire Transfer Sub-Saharan Africa Salaries, consultant fees, warehouse rental, travel costs, and feasibility study expenses 60000 Wire Transfer Sub-Saharan Africa Emergency Grant: Civil unrest 44000 Wire Transfer Central America and the Caribbean General operating support 4320 Wire Transfer South America General operating support 2000 Wire Transfer South America Salaries, warehouse equipment and supplies, and fuel 90000 Wire Transfer South America Technology purchase and implementation 20000 Wire Transfer South America General operating support 5022 Wire Transfer South America Emergency Grant: Earthquake 25000 Wire Transfer East Asia and the Pacific Child hunger program 30000 Wire Transfer East Asia and the Pacific General operating support 2500 Wire Transfer East Asia and the Pacific Child hunger program 10000 Wire Transfer East Asia and the Pacific Salaries, warehouse rental, renovations, equipment and supplies, vehicle, cold chain, and travel expenses 150000 Wire Transfer Europe (Including Iceland and Greenland) General operating support 5000 Wire Transfer Europe (Including Iceland and Greenland) General operating support 5000 Wire Transfer Sub-Saharan Africa General operating support 3000 Wire Transfer Sub-Saharan Africa Salaries, warehouse rental, food purchase, and technology implementation. 100000 Wire Transfer Europe (Including Iceland and Greenland) General operating support 25000 Wire Transfer Europe (Including Iceland and Greenland) Infrastructure improvements 80873 Wire Transfer Middle East and North Africa Emergency Grant: Earthquake 92000 Wire Transfer Middle East and North Africa Emergency Grant: Earthquake 169000 Wire Transfer Middle East and North Africa Emergency Grant: Earthquake 159464 Wire Transfer Middle East and North Africa Emergency Grant: Earthquake 107872 Wire Transfer Middle East and North Africa Emergency Grant: Earthquake 102611 Wire Transfer Europe (Including Iceland and Greenland) Logistics support, food sourcing support, and food safety standards implementation 1232800 Wire Transfer South America General operating support 2000 Wire Transfer East Asia and the Pacific General operating support 106000 Wire Transfer 47 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Global FoodBanking Network (GFN) makes grants to individual food banks or national food bank networks for a variety of purposes. Most grants are aimed at helping the grantee expand operational or programmatic capacity/reach, and accordingly are awarded for the purchase of vehicles or equipment, hiring of staff, staff training, technology acquisition and implementation, or acquisition or improvement of warehouse facilities. Grantees are selected based on a combination of factors, including: * specific needs identified by the potential grantee, * food insecurity and malnutrition levels in the grantee's country, * GFN's ability to raise the resources needed to fund those needs, * the conduct of business and legal due diligence to qualify the potential grantee in accordance with GFN, US legal, and donor criteria, and * the willingness of the grantee to execute a grant agreement that stipulates, among other things, the purpose of the grant, the restricted use(s) of the grant, and reporting requirements to facilitate monitoring. Before a grant is offered to a grantee, GFN conducts legal due diligence on the grantee, assuring that it is a legally established, charitable organization, in-good-standing in its country and has legal authority to enter into a binding grant agreement. GFN then negotiates a grant agreement with the grantee that addresses all relevant programmatic and legal requirements related to the grant. Finally, GFN screens the grantee, its governing board, its management, and key staff with authority to disburse grant funds, and the financial institution where the funds will be held against several Terrorist Watch Lists. Only after the agreement is signed and the screening process is positively completed will GFN transfer the funds to the grantee. The Grant Agreement is a legally binding contract, and it stipulates the timeline and content for periodic reports by the grantee to GFN on the use of the grant funds and their impact. A standard financial report template is incorporated in the grant agreement, and the content of narrative reports is also defined. Grant funds are typically required to be held in separate accounts established solely for these funds in order to facilitate auditing, if it should be necessary. If it is not possible to establish a separate account solely for grant funds, grantees are required to flag all transactions made with the grant funds with a unique identifier within their existing accounting system to facilitate auditing. Quarterly conference calls are held with all grantees to monitor project progress. Report due dates are tracked and follow-up on delinquent or missing reports is conducted as needed. Depending on the size and scope of the grant, as well as on certain donor requirements, GFN may visit the grantee to conduct relevant oversight activities. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true Scholars of Sustenance 111 Cumberland Drive Cary NY 27513 472368767 501c3 75000 Increase food sourcing and distribution capabilities through the purchase of a vehicle, fuel, and staff salaries. (Thailand) Scholars of Sustenance 111 Cumberland Drive Cary NY 27513 472368767 501c3 72000 Child hunger program (Thailand) Scholars of Sustenance 111 Cumberland Drive Cary NY 27513 472368767 501c3 10000 General operating support (Thailand) 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Global FoodBanking Network (GFN) makes grants to individual food banks or national food bank networks for a variety of purposes. Most grants are aimed at helping the grantee expand operational or programmatic capacity/reach, and accordingly are awarded for the purchase of vehicles or equipment, hiring of staff, staff training, technology acquisition and implementation, or acquisition or improvement of warehouse facilities. Grantees are selected based on a combination of factors, including: * specific needs identified by the potential grantee, * food insecurity and malnutrition levels in the grantee's country, * GFN's ability to raise the resources needed to fund those needs, * the conduct of business and legal due diligence to qualify the potential grantee in accordance with GFN, US legal, and donor criteria, and * the willingness of the grantee to execute a grant agreement that stipulates, among other things, the purpose of the grant, the restricted use(s) of the grant, and reporting requirements to facilitate monitoring. Before a grant is offered to a grantee, GFN conducts legal due diligence on the grantee, assuring that it is a legally established, charitable organization, in-good-standing in its country and has legal authority to enter into a binding grant agreement. GFN then negotiates a grant agreement with the grantee that addresses all relevant programmatic and legal requirements related to the grant. Finally, GFN screens the grantee, its governing board, its management, and key staff with authority to disburse grant funds, and the financial institution where the funds will be held against several Terrorist Watch Lists. Only after the agreement is signed and the screening process is positively completed will GFN transfer the funds to the grantee. The Grant Agreement is a legally binding contract, and it stipulates the timeline and content for periodic reports by the grantee to GFN on the use of the grant funds and their impact. A standard financial report template is incorporated in the grant agreement, and the content of narrative reports is also defined. Grant funds are typically required to be held in separate accounts established solely for these funds in order to facilitate auditing, if it should be necessary. If it is not possible to establish a separate account solely for grant funds, grantees are required to flag all transactions made with the grant funds with a unique identifier within their existing accounting system to facilitate auditing. Quarterly conference calls are held with all grantees to monitor project progress. Report due dates are tracked and follow-up on delinquent or missing reports is conducted as needed. Depending on the size and scope of the grant, as well as on certain donor requirements, GFN may visit the grantee to conduct relevant oversight activities. X false true X X X X false false false false false false false true false Lisa J Moon President and CEO 325325 0 74718 0 3016 0 15520 0 1917 0 420496 0 0 0 Beth E Saks Chief Financial Officer, Treasurer 187877 0 18745 0 1980 0 11001 0 33098 0 252701 0 0 0 Vicki Clarke Vice President, Development, Secretary 198538 0 18550 0 690 0 10991 0 7147 0 235916 0 0 0 Douglas L O'Brien Vice President, Programs, Asst. Secretary 189332 0 0 0 1290 0 0 0 25163 0 215785 0 0 0 Rebeckah Piotrowski Corporate & Foundation Partnerships Senior Director 151274 0 0 0 268 0 8005 0 27398 0 186945 0 0 0 Matthew Eckford Multi-Stakeholder Partnerships Senior Director 151354 0 0 0 298 0 3750 0 24884 0 180286 0 0 0 Nancy Griffith Human Resources Senior Director 152111 0 0 0 1290 0 7707 0 9619 0 170727 0 0 0 Christopher Rebstock Canada, Europe, and South Asia Program Director 150157 0 0 0 2090 0 7629 0 9853 0 169729 0 0 0 Diane Ziller Finance and Administration Senior Director 132518 0 0 0 619 0 6966 0 16669 0 156772 0 0 0 Schedule J, Part I, Line 1a Travel for companions Due to the extenuating circumstances and extensive amount of international travel and the nature of the officer's position, GFN offers a small travel benefit for family travel of this officer. This benefit was treated as taxable compensation to the officer. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses Pursuant to the employment agreement in place between the officer and GFN, the officer is eligible to receive reimbursements for companion travel up to $5,000 annually. The officer is required to provide written substantiation for these expenses prior to being reimbursed. The amounts reimbursed are treated as taxable compensation to the officer. This officer received companion travel benefits totaling $2,746 in calendar year 2022 and was taxed on those benefits accordingly. Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible for a maximum percent bonus. The steering committee, within this parameter, recommends an amount to the Board of Directors which is subsequently approved by the Board of Directors. VPs and the CFO are eligible for a maximum percent bonus. The President determines the bonus earned based on organizational performance and established key performance indicators. Form 990, Part I, Line 1 BRIEF MISSION loss and waste, cutting greenhouse gas emissions, and strengthening communities. In 2022, GFN through its network provided food to over 32 million people, while avoiding 1.5 billion kilograms of CO2e (the United States Environmental Protection Agency defines CO2e, or carbon dioxide equivalent, as the number of metric tons of carbon dioxide emissions with the same global warming potential as one metric ton of another greenhouse gas.) GFN's network distributed over 651 million kilograms of food, of which nearly two-thirds was donated from local sources. Nearly 60% of food that GFN's network provided was from healthy sources, helping provide nutrition to women, children, and other vulnerable populations. GFN works in 50 countries, mainly developing and emerging economies, and is connected to a network of over 51,000 local organizations and powered by over 405K volunteers worldwide. Form 990, Part III, Line 4d Description of other program services (Expenses $ 677,787 including grants of $ 0)(Revenue $ 0) KNOWLEDGE SHARING: Central to GFN's programmatic model is education, knowledge sharing, and training made available across borders, cultures, contexts to aid food bank development for increased service delivery, greater programming and operational effectiveness and improved efficiency. Knowledge exchange, education and training is a core element of GFN programming through the development of materials, tool kits, webinars, and affinity groups of food banks and personnel (such as food sourcing, warehouse operations, or development.) In FY 2023, with travel resuming in much of the world, GFN was able to move beyond remote, digital knowledge sharing and knowledge networks, to more intensive and in-person engagement, such as food bank fellowship exchanges, field review and training, and most notably GFN's premier annual convening, the Food Bank Leadership Institute. FBLI Since 2006, GFN's Food Bank Leadership Institute (FBLI) has an important element in education and training activity, becoming the world's foremost gathering of food banks and community-based food assistance leaders. In FY 2023, GFN was able to return to the in-person convening of food bank leaders from across the world along with other stakeholders from business, government, foundations, and academia for the first time in three years. FBLI 2023 was held in Mexico City, co-hosted by GFN founding member BAMX, attended by more than 300 people from 42 countries. Form 990, Part VI, Line 1a Delegate broad authority to a committee Pursuant to the Corporation's Bylaws, its Board of Directors (BOD), which is its governing body, by duly adopted resolution, established a five-director Steering Committee consisting of those directors who are from time to time the Chairperson of the BOD, the Vice Chairperson of the BOD, and the chairpersons of each of the standing committees created by the Bylaws (the Governance, Audit and Finance Committees) together with the President/Chief Executive Officer (ex-officio and non-voting); provided that the existence of an unfilled vacancy shall not preclude the Steering Committee from acting at a meeting of the Steering Committee or by informal action. Under the Corporation's Bylaws, the Steering Committee shall have and exercise the authority of the BOD in the management of the Corporation (including, without limitation, the authority to deal with all matters involving conflicts of interest under Article XV of the Bylaws) between regular meetings of the BOD except with respect to acts and matters expressly reserved to the BOD itself by Section 108.40 of the Illinois General Not for Profit Corporation Act or any provision of the Bylaws and except with respect to any functions or authority specifically delegated to another committee by resolution of the BODs adopted by a majority of the directors in office. The Steering Committee shall have such further responsibilities as the Board of Directors may assign to it from time to time. Form 990, Part VI, Line 4 Significant changes to organizational documents The organization's BYLAWS WERE amended in December 2022 to change the qualifications of a quorum of its committees. As provided in these amended bylaws, fifty percent (50%) of the members of such committee then in office shall constitute a quorum and the act of a majority of the members present at a meeting at which a quorum is present shall be the act of such committee. Form 990, Part VI, Line 11b Review of form 990 by governing body A draft of this Form 990 was initially prepared by the Finance and Administration, Senior Director. The draft was then reviewed by the Chief Financial Officer (CFO) and the corporations outside tax preparation firm, which in consultation with the CFO made such revisions to the draft as it considered appropriate. The draft resulting from that review was circulated to the Corporation's Executive team, the Corporation's General Counsel, and the Audit Committee. Their comments were then considered by the CFO and reflected in a revised draft as the CFO, in consultation with the Corporation's outside tax preparation firm, considered appropriate. A draft resulting from this process was then discussed by the Audit Committee at a meeting held on October 12, 2023 also attended by the CFO, Finance and Administration Senior Director, representatives from the Corporation's outside tax preparation firm and legal counsel. The Audit Committee approved that draft for submission to the BOD. The draft was provided to all the members of the BOD in advance of, and approved for filing at, a meeting of the BOD held on October 24, 2023. Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is distributed annually to the Corporation's directors, key employees and any corporate officers who are not key employees. They are required to disclose actual or potential conflicts of interest, and asked to sign an annual declaration and agree to bring to the BOD's attention any future situation not disclosed in the declaration. All BOD prospective candidates are required to complete a declaration prior to the BOD vote. The BOD or the Steering Committee has the power to consider potential conflict situations as they become aware of them and determine whether a conflict of interest exists. If the BOD has reasonable cause to believe a known or possible conflict of interest was not disclosed and after affording the person an opportunity to explain the alleged failure, is required to take appropriate disciplinary and corrective action. Form 990, Part VI, Line 15a Process to establish compensation of top management official In August 2022, an external consulting firm hired at the direction of the Steering Committee, conducted a market study which compared GFN's CEO's compensation to other CEOs within nonprofit organizations comparable to GFN in terms of size (revenues and FTEs) and/or industry. Data was sourced from published survey sources and the most recently filed IRS Forms 990 of identified peer organizations. The CEO's salary is determined based on this data and GFN's executive compensation philosophy. The BOD meets in executive session and reviews the CEO salary recommended by the Steering Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process to establish compensation for the organization's CFO, VP Programs, VP Development, and VP Communications is the same process used to establish compensation for the CEO as described in the narrative to Form 990, Part VI, Line 15a Form 990, Part VI, Line 19 Required documents available to the public The corporation's audited financial statements are posted to its website annually. While the corporation does not post its governing documents or conflict of interest policy on its website, these documents are available upon request. Form 990, Part IX, Line 11g Other Fees State Registration Preparation - Total Expense: 5870, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 5870; Graphic Design - Total Expense: 36783, Program Service Expense: 36783, Management and General Expenses: , Fundraising Expenses: ; Translation - Total Expense: 95351, Program Service Expense: 90233, Management and General Expenses: 4459, Fundraising Expenses: 659; Executive Search - Total Expense: 191183, Program Service Expense: , Management and General Expenses: 191183, Fundraising Expenses: ; Temporary Help - Total Expense: 49454, Program Service Expense: , Management and General Expenses: 49454, Fundraising Expenses: ; Payroll and PEO Fees - Total Expense: 80645, Program Service Expense: 67887, Management and General Expenses: 6304, Fundraising Expenses: 6454; Conference and Training Events - Total Expense: 104092, Program Service Expense: 56900, Management and General Expenses: 46292, Fundraising Expenses: 900; Photography - Total Expense: 27383, Program Service Expense: 27383, Management and General Expenses: , Fundraising Expenses: ; Execute Master Partnership Strategy - Total Expense: 188150, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 188150; Latin America Consultants - Total Expense: 160805, Program Service Expense: 160805, Management and General Expenses: , Fundraising Expenses: ; Infrastructure and Operations - Total Expense: 60000, Program Service Expense: 60000, Management and General Expenses: , Fundraising Expenses: ; Consulting Projects in South Asia - Total Expense: 277845, Program Service Expense: 277845, Management and General Expenses: , Fundraising Expenses: ; Product Sourcing Capacity Building - Total Expense: 185826, Program Service Expense: 185826, Management and General Expenses: , Fundraising Expenses: ; Knowledge Managment Strategy - Total Expense: 24000, Program Service Expense: 24000, Management and General Expenses: , Fundraising Expenses: ; Other Program Related Consulting - Total Expense: 6670, Program Service Expense: 6670, Management and General Expenses: , Fundraising Expenses: ; Values and Culture Development - Total Expense: 143800, Program Service Expense: , Management and General Expenses: 143800, Fundraising Expenses: ; Leadership Training - Total Expense: 57952, Program Service Expense: , Management and General Expenses: 57952, Fundraising Expenses: ; Other HR and Administration Consulting - Total Expense: 105954, Program Service Expense: , Management and General Expenses: 105954, Fundraising Expenses: ; Asia Pacific Consultants - Total Expense: 36000, Program Service Expense: 36000, Management and General Expenses: , Fundraising Expenses: ; Media Partnerships and Communication Consultant - Total Expense: 147155, Program Service Expense: 129598, Management and General Expenses: , Fundraising Expenses: 17557; Consulting Project in Africa/ME - Total Expense: 355295, Program Service Expense: 355295, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Grant Currency Translation gain - 321755;