2021-10-25T09:03:51-05:00 2021-06-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2020-07-01 204268851 The Global FoodBanking Network GLOB 3127824560 70 E Lake Street 1200 Chicago IL 60601 Lisa Moon President and CEO 2021-10-25 true Lisa Moon 999009999 Gina Ardillo P01395893 9542028600 2020 2022-09-23 18:48:47Z Lisa Moon 70 E Lake Street 1200 Chicago IL 60601 23209499 false X www.foodbanking.org X 2006 IL In FY 2021, food banks supported by GFN recovered over 882M kilos of food and grocery products and re-directed this surplus to approximately 40 million persons facing hunger. More than half of people served by GFN member food banks were women and girls; approximately 44% were children ages 0-17 years. GFN supported member food banks as they served as true frontline emergency responders to COVID-19, facing surging demand for food, and pivoting distribution models amid pandemic-spurred supply chain disruptions which required new sourcing mechanisms. The Global FoodBanking Network comprises 49 food banking organizations across 44 countries, based primarily in emerging and development markets across Latin America, South and Southeast Asia, and Sub-Saharan Africa, working through networks of more than 59K local community service agencies, and supported by over 277K volunteers. 13 13 25 17 0 0 21984745 23174389 0 0 22416 23438 3380 1637 22010541 23199464 12753092 9543652 0 2725766 3640552 0 0 1168032 1502718 1574177 16981576 14758381 5028965 8441083 11234477 20071984 997497 1065988 10236980 19005996 X To nourish the world's hungry through uniting and advancing food banks. false false 11882099 9543652 0 Capacity building: GFN provides ongoing technical assistance and strategic investments in member food banks through the "Powering Food Banks for Growth" program model. The model tailors to the specific socioeconomic, cultural, and food security needs of communities served by established food bank systems with three primary objectives: expanding food access for improved food security, strengthening the capabilities and expanding scale of member food banking organizations, and increasing members' resources for hunger relief. In FY 2021, GFN member priorities aligned to the urgent, ongoing hunger relief needs of their communities arising from the COVID-19 pandemic. In calendar year 2020 (first half of FY 2021), the number of people served by GFN members rose 132 percent over the previous year, to more than 40 million people. With supply chains disrupted, food banks relied on infrastructure and capacity gains developed pre-COVID to increase food distribution by 10 percent in 2020 to a historic high of 882 million kilos of food and grocery products distributed. In FY 2021, GFN provided more than 21,000 hours of programmatic technical assistance, aimed at strengthening the capacity and COVID relief response of food banks members, and disbursed grants in support of member activities (approximately 67 percent for COVID response needs, 24 percent awarded for capacity building and 8 percent for Child Hunger). GFN certifies food banking organizations (national networks, national food banks, or independent food banks) as members. This means those organizations have met GFN standards in areas of food safety and handling, operational effectiveness, ethical and financial accountability and transparency, adherence to national legal requisites of organization, nondiscrimination in the delivery of services, and other key standards in effective food bank operations. By attaining GFN Certified Member status, these food banking organizations can assure donors, governments, and other stakeholders of their attainment of universal standards in operations and service. Due to international travel restrictions and health safety concerns arising from the COVID-19 pandemic, GFN was unable to conduct in-person audits and temporarily halted certifications and recertifications in FY 21. To aid the capacity building and effectiveness of member organizations, GFN conducts socioeconomic, food system, and organizational capability need assessments in conjunction with the objectives of the food bank and assists in the development of their services. The capacity building assistance GFN provides includes guidance and support in operations, infrastructure, and logistics capacity to expand the scale and capability of food banks, increasing the volume and variety of surplus food recovery, strengthening of local civil society networks, and improving the efficient and equitable distribution of food and nutrition assistance. The programming broadly aids food bank effectiveness as member leadership indicates and community needs require. GFN utilizes a data-driven approach accentuated by focused-field assistance, deployment of various technical assistance strategies and interventions, and in most instances aided by strategic grants. 359147 0 0 Thought leadership: In FY 2021, GFN issued the third in a series of research studies that documents the food bank movement across the world, the State of Global Food Banking 2020, with the collaboration from the European Federation of Food Banks and Feeding America (USA). Additional new, original research included: The Global Food Donation Policy Atlas Year 2 with the Harvard Law School FOOD LAW and POLICY CLINIC, with assessments of the food donation policy frameworks of 14 countries; Strengthening Food Donation Operations During COVID-19, a joint report from Harvard FLPC and GFN on how governments can better support food banks in COVID response; COVID-19 Pulse Surveys monitoring the impact of the pandemic on food bank operations in 44 countries; Healthy Nations Start with Healthy Children, a report on the work of GFN food banks to address child hunger and food banks' school feeding programs during COVID and normative years; and Advancing the Sustainable Development Goals: Roadmap to 2030 - An Update to Waste Not Want Not and SDGs, providing global assessments on the food loss and waste mitigation efforts of food banks and surplus food recovery impacts on climate change. These studies are emblematic of GFN's commitment to public awareness and education, data-driven results, and objective metrics applied to measure the impact of the food banking model on a global scale, as well as the alignment to United Nation's Sustainable Development Goals (SDGs). 312335 0 0 Emerging and New Food Bank Development Programs: In FY 21, GFN's Food Bank Incubator entered its second of three years helping to accelerate food banking in nations of higher rates of food insecurity and underserved communities, with limited or no food bank presence. The Incubator provides focused, accelerated programming for rapid organizational advancement. The Incubator has three regional cohorts - South Asia/India (three organizations), Southeast Asia (six countries and seven organizations), and sub-Saharan Africa (six countries). GFN's Food Bank Incubator Program is modeled from lessons learned from other incubators that have sought to support new organizations on a global scale. In FY 2021, Incubator members saw a high growth rate: the Africa Incubator cohort saw a 1221 percent increase in food distribution and 285 percent increase in people served; the Southeast Asia Cohort increased 513 percent in food distribution and 937 percent in service delivery; and the India cohort increased service delivery from 3.7 million persons in 2019 to more than 10 million in 2020. GFN's Incubator Program convenes a small number of food bank founders/leaders on a regional basis, with focused technical support and networks to move through early-stage operations toward sustainable, measured growth for social impact measured in service delivery, and scale. Once entered in the program, the food bank leaders are assisted through convening (virtually in the current in environment), coaching, and concerted training, to support the organization's long-term development, effectiveness, and scalability. In addition, GFN introduces food bank founders to private sector, corporate, and multilateral partners through Stakeholder Councils to create opportunities for collaboration and early-stage financial investments, product donation, and company partner - employee engagement. GFN developed a New Food Bank Development Program for the identification, recruitment, and training of potential new food bank partners. The geographic focus of the new programming are communities with persistently high prevalence rates of hunger or food insecurity above 15 percent of the general population. In FY 21, GFN received more than 100 inquiries from organizations and individuals who were interested in establishing a food bank or if already established, becoming a member of GFN. In FY 21, organizations in more than 12 countries have begun the new programming process, which includes virtual/webinar introduction to the food bank model, undertaking 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. Candidate organizations that pass feasibility assessments and show evidence of their ability to further advance and be sustained through local support are invited to more in-depth training tailored to their specific circumstances and early-stage food banking organizational needs. Those candidates that successfully complete the initial training phases are offered an engagement agreement and may be invited to a new Incubator Program cohort or added to the regular technical assistance programming of GFN's regional managers. 262625 0 0 Education and training: The GFN Food Bank Leadership Institute (FBLI) has become the world's foremost gathering of food banks and community-based food assistance program leaders. Beginning in FY 20 and extending into FY 21 due to COVID-19 travel restrictions, GFN opted for a series of "Virtual FBLI" sessions with speakers from Harvard Law School's Food Law and Policy Center on government policies related to food donation and recovery. Throughout FY 21, GFN conducted more than 30 virtual FBLI and associated webinar sessions, attended by nearly 2,500 people from 92 countries. Response to the virtual FBLI and webinar sessions was overwhelmingly positive, with 85 percent of respondents rating sessions as "excellent" or "very good." The virtual events allowed members facing pandemic challenges to share useful knowledge across cultures, circumstances, and borders on how to better address the food security needs of their own communities. The effectiveness of the model will enable GFN continue to offer sessions and digital knowledge sharing to support programmatic goals if travel restrictions remain in force around the globe. 262625 12816206 true true false false false false false false false true false false false false true true false false false 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 19 0 true 25 true false false false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA FL GA AL HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN UT VA AR WV WI X X Beth E Saks 3127824560 70 E Lake Street Suite 1200 Chicago IL 60601 Carol Criner Director, Vice Chairman 1.0 X X 0 0 0 Jason Ramey Chairman 1.5 X X 0 0 0 Alan Gilbertson Director (Partial Year) 1.0 X 0 0 0 Brian Greene Director 1.0 X 0 0 0 Catherine Bertini Director 1.0 X 0 0 0 Cristian Cardoner Director 2.0 X 0 0 0 Ellen Goldberg Luger Director 2.0 X 0 0 0 Jacques Vandenschrik Director 2.0 X 0 0 0 Joseph Gitler Director 1.5 X 0 0 0 Katharine Bambrick Director (Partial Year) 1.0 X 0 0 0 Martin Burt Director 1.0 X 0 0 0 Paul Henrys Director 1.0 X 0 0 0 Sachin Gupta Director 1.0 X 0 0 0 Shenggen Fan Director 4.0 X 0 0 0 William Rudnick Director 5.0 X 0 0 0 Beth E Saks CFO, Treasurer 40.0 X 169041 0 34043 Douglas L O'Brien Vice President, Network Programs, Asst. Secretary 40.0 X 181585 0 24913 Lisa J Moon President and CEO 40.0 X 330965 0 15958 Vicki Clarke Vice President, Development, Secretary 40.0 X 183479 0 25479 Catherine Wood Director, Corporate and Foundation Partnerships 40.0 X 116424 0 6418 Christopher Rebstock Director of Field Services 40.0 X 133154 0 17289 Craig Nemitz Director of Field Services 40.0 X 112680 0 19891 Karen Hanner Director, Product Sourcing and Strategic Partnerships 40.0 X 144053 0 16557 Matthew Eckford Director, Corporate and Foundation Partnerships 40.0 X 127386 0 27296 1498767 0 187844 10 false true false Social Capital Inc 980 North Michigan Avenue Suite 610 Chicago IL 60611 Create a master campaign for support 174500 1 955540 22218849 23174389 0 0 0 0 0 23600 23600 0 0 2803 7070 2575 7460 228 -390 -162 -162 Credit Card Rewards 900099 1637 1637 0 0 0 0 1637 23199464 0 0 25075 400000 400000 9143652 9143652 1077172 475695 277350 324127 2030656 1453346 165169 412141 72069 49199 4848 18022 264178 194010 16810 53358 196477 120557 27930 47990 11361 11361 41093 41093 1013058 675683 146961 190414 180806 99154 45626 36026 100257 67962 12582 19713 143686 76154 25863 41669 7648 4612 548 2488 43838 34469 3912 5457 12515 7093 3549 1873 State Solicitation Registration Fees 5515 5515 Membership Dues 8800 800 8000 Other Operating Expenses 5600 2459 1902 1239 0 0 0 0 14758381 12816206 774143 1168032 244956 805671 7100513 9548961 3608483 9376849 0 0 0 0 183425 223628 254291 160101 89100 94190 0 0 8000 22685 11234477 20071984 446397 407753 551100 658235 0 0 0 0 997497 1065988 X 6029594 6627393 4207386 12378603 10236980 19005996 11234477 20071984 X 8441083 163 327770 X false true X true false X 8844300 4323967 4838237 21984745 23174389 63165638 0 0 8844300 4323967 4838237 21984745 23174389 63165638 25426019 37739619 2207 5550 16788 24121 23600 72266 0 0 0 0 0 0 1039 1893 4440 3380 1637 12389 63250293 131646 0.5967 0.5722 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - CREDIT CARD REWARDS, COLUMN A - 1039.0, COLUMN B - 1893.0, COLUMN C - 4440.0, COLUMN D - 3380.0, COLUMN E - 1637.0, COLUMN F - 12389.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43082 22603 20479 54936 25833 29103 156273 111665 44608 94190 0 X 23650433 163 119405 331401 450969 23199464 0 0 23199464 14881417 119405 3631 123036 14758381 0 0 14758381 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 benefits, 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, 2021 and 2020. GFN has not been examined by any tax jurisdiction. 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, 2021 and 2020. 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 Currency translation gain - 327770 Write off of prior year balances - 3241 Loss on disposal of fixed asset - 390 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 WRITE OFF OF PRIOR YEAR BALANCES - 3241 Loss on disposal of fixed asset - 390 true Central America and the Caribbean 0 0 Grantmaking 333000 East Asia and the Pacific 0 0 Grantmaking 532000 Europe (Including Iceland and Greenland) 0 0 Grantmaking 3154652 Middle East and North Africa 0 0 Grantmaking 290000 North America (Canada & Mexico only) 0 0 Grantmaking 761500 South America 0 1 Grantmaking 1761600 South Asia 0 0 Grantmaking 1120900 Sub-Saharan Africa 0 0 Grantmaking 1190000 0 1 0 0 0 1 9143652 0 9143652 Central America and the Caribbean COVID: Emergency Response 8000 Wire Transfer Accrual South America Capacity Building: Truck purchase 15000 Wire Transfer Accrual South America COVID: Emergency Response 264000 Wire Transfer Accrual South America Child Hunger: Food purchase, salaries and transport costs 98500 Wire Transfer Accrual Central America and the Caribbean COVID: Emergency Response 25000 Wire Transfer Accrual Central America and the Caribbean Natural Disaster: Emergency Response 5000 Wire Transfer Accrual Central America and the Caribbean COVID: Emergency Response 20000 Wire Transfer Accrual Central America and the Caribbean Natural Disaster: Emergency Response 20000 Wire Transfer Accrual Central America and the Caribbean Child Hunger: Food purchase, salaries and transport costs 55000 Wire Transfer Accrual Central America and the Caribbean COVID: Emergency Response 40000 Wire Transfer Accrual Central America and the Caribbean Natural Disaster: Emergency Response 20000 Wire Transfer Accrual Central America and the Caribbean Child Hunger: Food purchase, salaries and transport costs 30000 Wire Transfer Accrual North America (Canada & Mexico only) COVID: Emergency Response 453500 Wire Transfer Accrual North America (Canada & Mexico only) Child Hunger: Food purchase, salaries and transport costs 153000 Wire Transfer Accrual South America COVID: Emergency Response 15000 Wire Transfer Accrual Central America and the Caribbean Capacity Building: Vehicle purchase 20000 Wire Transfer Accrual Central America and the Caribbean COVID: Emergency Response 25000 Wire Transfer Accrual South America COVID: Emergency Response 114540 Wire Transfer Accrual South America COVID: Emergency Response 231500 Wire Transfer Accrual South America Child Hunger: Food purchase, salaries and transport costs 15000 Wire Transfer Accrual South America COVID: Emergency Response 33000 Wire Transfer Accrual Central America and the Caribbean Capacity Building: Warehouse renovations 40000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 15000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 50000 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: Costs associated with reorganization 24420 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: Salaries 29000 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: Salaries, code compliance consulting 671500 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 1015000 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: Truck purchase 92443 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 120000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 10000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 450000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 115000 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: IT software development and maintenance 92113 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 125000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 10000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 115000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 5000 Wire Transfer Accrual North America (Canada & Mexico only) COVID: Emergency Response 125000 Wire Transfer Accrual North America (Canada & Mexico only) Child Hunger: Food purchase, salaries and transport costs 30000 Wire Transfer Accrual Sub-Saharan Africa Capacity Building: Salaries, food purchase, transport, truck, renovations 295000 Wire Transfer Accrual Sub-Saharan Africa COVID: Emergency Response 10000 Wire Transfer Accrual South Asia COVID: Emergency Response 225900 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 110000 Wire Transfer Accrual South Asia Natural Disaster: Emergency Response 50000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 15000 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 30000 Wire Transfer Accrual Sub-Saharan Africa COVID: Emergency Response 260000 Wire Transfer Accrual South America COVID: Emergency Response 30000 Wire Transfer Accrual South America Transport costs 2060 Wire Transfer Accrual South America COVID: Emergency Response 19500 Wire Transfer Accrual South America COVID: Emergency Response 35000 Wire Transfer Accrual Central America and the Caribbean COVID: Emergency Response 5000 Wire Transfer Accrual Central America and the Caribbean Natural Disaster: Emergency Response 20000 Wire Transfer Accrual Sub-Saharan Africa COVID: Emergency Response 15000 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 87000 Wire Transfer Accrual Sub-Saharan Africa Capacity Building: Program expenses, salaries, transport, food purchase, warehouse rental, vehicle purchase 295000 Wire Transfer Accrual Sub-Saharan Africa COVID: Emergency Response 10000 Wire Transfer Accrual Middle East and North Africa COVID: Emergency Response 105000 Wire Transfer Accrual South America COVID: Emergency Response 438000 Wire Transfer Accrual South America Child Hunger: Food purchase, salaries and transport costs 140500 Wire Transfer Accrual South Asia COVID: Emergency Response 225000 Wire Transfer Accrual Sub-Saharan Africa Capacity Building: Program expenses, salaries, transport, food purchase, warehouse rental, vehicle purchase 295000 Wire Transfer Accrual Sub-Saharan Africa COVID: Emergency Response 10000 Wire Transfer Accrual South America COVID: Emergency Response 180000 Wire Transfer Accrual South America COVID: Emergency Response 130000 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 85000 Wire Transfer Accrual East Asia and the Pacific Child Hunger: Food purchase, salaries and transport costs 30000 Wire Transfer Accrual East Asia and the Pacific Natural Disaster: Emergency Response 50000 Wire Transfer Accrual Europe (Including Iceland and Greenland) Capacity Building: Salaries 100176 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 115000 Wire Transfer Accrual East Asia and the Pacific COVID: Emergency Response 15000 Wire Transfer Accrual Middle East and North Africa COVID: Emergency Response 85000 Wire Transfer Accrual Middle East and North Africa COVID: Emergency Response 100000 Wire Transfer Accrual South Asia Child Hunger: Food purchase, salaries and transport costs 200000 Wire Transfer Accrual Europe (Including Iceland and Greenland) COVID: Emergency Response 110000 Wire Transfer Accrual South Asia COVID: Emergency Response 420000 Wire Transfer Accrual 57 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, 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 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, 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. true Give 2 Asia 2201 Broadway Oakland CA 94612 943373670 501(C)(3) 275000 Capacity Building: Warehouse rental, salaries, equipment purchase Scholars of Sustenance 111 Cumberland Drive Cary NY 27513 472368767 501(C)(3) 125000 COVID: Emergency Response 2 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, 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 X X X X false false false false false false false true false Lisa J Moon President and CEO 265797 0 65000 0 168 0 14250 0 1708 0 346923 0 0 0 Vicki Clarke Vice President, Development, Secretary 174448 0 8750 0 281 0 1542 0 23937 0 208958 0 0 0 Douglas L O'Brien Vice President, Network Programs, Asst. Secretary 172279 0 8500 0 806 0 0 0 24913 0 206498 0 0 0 Beth E Saks CFO, Treasurer 159803 0 8000 0 1238 0 8650 0 25393 0 203084 0 0 0 Karen Hanner Director, Product Sourcing and Strategic Partnerships 142829 0 0 0 1224 0 7212 0 9345 0 160610 0 0 0 Matthew Eckford Director, Corporate and Foundation Partnerships 127218 0 0 0 168 0 2650 0 24646 0 154682 0 0 0 Christopher Rebstock Director of Field Services 131991 0 0 0 1163 0 6744 0 10545 0 150443 0 0 0 Schedule J, Part I, Line 7 Non-fixed payments With the exception of the President, bonuses are discretionary and not a fixed amount or percentage of compensation. The President's contract allows 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. Form 990, Part III, Line 4d Description of other program services (Expenses $ 262,625 including grants of $ 0)(Revenue $ 0) Education and training: The GFN Food Bank Leadership Institute (FBLI) has become the world's foremost gathering of food banks and community-based food assistance program leaders. Beginning in FY 20 and extending into FY 21 due to COVID-19 travel restrictions, GFN opted for a series of "Virtual FBLI" sessions with speakers from Harvard Law School's Food Law and Policy Center on government policies related to food donation and recovery. Throughout FY 21, GFN conducted more than 30 virtual FBLI and associated webinar sessions, attended by nearly 2,500 people from 92 countries. Response to the virtual FBLI and webinar sessions was overwhelmingly positive, with 85 percent of respondents rating sessions as "excellent" or "very good." The virtual events allowed members facing pandemic challenges to share useful knowledge across cultures, circumstances, and borders on how to better address the food security needs of their own communities. The effectiveness of the model will enable GFN continue to offer sessions and digital knowledge sharing to support programmatic goals if travel restrictions remain in force around the globe. 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 11b Review of form 990 by governing body A draft of this Form 990 was initially prepared by the Corporation's Chief Financial Officer ("CFO"), in consultation with the Corporation's outside tax preparation firm (selected by the BOD upon the recommendation of its Audit Committee). The draft was then reviewed by the corporation's outside tax preparation firm, which in consultation with the CFO made such revisions to the draft as it considered appropriate, and the draft resulting from that review was circulated to the Corporation's management 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 September 27, 2021 also attended by the CFO, 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 5, 2021. 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. In addition, the Corporation's conflict of interest policy for all employees is contained in its Employee Manual. It requires that both a disclosure of conflicts and completion of an annual disclosure statement is completed annually. Form 990, Part VI, Line 15a Process to establish compensation of top management official In January 2021, the BOD, engaged a consulting firm to review total compensation for the President and CEO. The consulting firm 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 puslished survey sources and the most recently filed IRS Form 990s of identified peer organizations. Based on this study, the Steering Committee recommended to the BOD to adjust the CEO salary accordingly. Form 990, Part VI, Line 15b Process to establish compensation of other employees In January 2021, BOD engaged a consulting firm to review total compensation for senior executives to include the CFO, VP Programs, VP Development, VP Communications. The consulting firm compared GFN's executives to similar executive-level positions 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 Form 990s of identified peer organizations. Based on this study, the CEO in concert with the Steering Committee (which consists of members of the BOD) recommended an adjustment to one senior executive's compensation. 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 XI, Line 9 Other changes in net assets or fund balances Grant Currency Translation Gain - 327770;