2018-10-22T09:18:21-05:00 2017-12-31 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2017-01-01 581692997 Arby's Foundation Inc % UTA BELVIN ARBY 6785145151 1155 Perimeter Center W Ste 1200 Atlanta GA 30338 DANTON NOLAN Treasurer 6785145151 2018-10-16 true Michele N Melchior P00488037 4043302000 2018-10-12 164.57.159.253 67075320182955000000 2018-10-22 P A4A1B7D387866F3B369E06E3AEB15E7F2F4F1A99 3FCC8B9C691FDBC0D6D40F2879FF54809A85FCFA 2017 2018-06-14 16:35:46Z Danton Nolan 1155 Perimeter Ctr West Ste 1200 Atlanta GA 30338 13558673 false X www.arbysfoundation.org X 1986 GA WE HELP KIDS ACHIEVE THEIR DREAMS BY SUPPORTING CHILDHOOD HUNGER, YOUTH LEADERSHIP AND CAREER READINESS INITIATIVES. 14 9 9 706 0 0 6363553 7398980 0 0 80210 607187 -28621 -179443 6415142 7826724 3749924 5477560 0 0 798908 913158 0 0 749279 950461 1733746 5499293 8124464 915849 -297740 8653144 8722579 304531 420496 8348613 8302083 X At the Arbys Foundation we believe that every kid deserves to dream big and pursue their dreams with confidence. We help kids achieve their dreams by supporting childhood hunger, youth leadership and career readiness initiatives. We do this work on national, state and local levels by raising awareness, supporting strategic partnerships and funding innovative solutions. Within childhood hunger we focus on providing the food children need to fuel their dreams. Within youth leadership we focus our efforts on providing the experiences necessary for children to expand their dreams. And, our work within career readiness focuses on providing the opportunity necessary for youth to pursue their dreams. By providing resources strategically throughout the growing up years, we believe we can better create lasting impact in the life of a child. Since 2011, the Arby's Foundation has been a national charity partner of Share Our Strength's No Kid Hungry (NKH) Campaign. As a core partner of the NKH cam false false 3888098 3888098 Share Our Strength: We contribute funds to support Share Our Strengths mission and initiatives. As part of an ongoing alignment with Share Our Strengths No Kid Hungry campaign, the Arbys Foundation contributes funds for local and national efforts focused around connecting more food-insecure kids to meals when school is not in session. In 2017 we contributed more than $3.8 million. 1583016 1583016 Community Outreach Fund: This fund supports charitable efforts in Atlanta and surrounding areas as well as selected markets across the country. Support primarily includes but is not limited to youth empowerment causes. 221993 Make a Difference Day: We were the title sponsor for TEGNA,Inc.s Make a Difference Day. This is one of the largest annual single-days of service nationwide. The mission is to inspire a nation to make a difference. While we focus our efforts within our youth empowerment mission, the purpose of this program is to encourage volunteerism. Other program services to further our 1157583 6446 YOUTH FOCUSED MISSION 1157583 6446 6850690 true true false false false false false true false true true false false false false true true false false false false false false false true false false true false true false false false false false false false false true false false false false true false false false true 19 0 true 9 true false false false false false true true false false false false X 14 9 true true false false false true false true true false false true true true false true true true true false AL AR CA CT FL GA IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OR PA SC TN UT VA WV WI X X UTA BELVIN 6785145151 1155 PERIMETER CENTER WEST STE 120 Atlanta GA 30338 Rob Lynch Chairman 2.0 0.0 X X 0 0 0 Scott Boatwright through 517 Vice Chairman/Secretary 2.0 0.0 X X 0 0 0 Danton Nolan Treasurer 2.0 0.0 X X 0 0 0 Andy D'Agosto Director 1.0 0.0 X 0 0 0 Patty Tucker Director 1.0 0.0 X 0 0 0 Ed Baker Director 1.0 0.0 X 0 0 0 Bill Bolling Director 1.0 0.0 X 0 0 0 Karen Bremer Director 1.0 0.0 X 0 0 0 Paul Brown Director 1.0 0.0 X 0 0 0 David Cox Director 1.0 0.0 X 0 0 0 Neville Craw Director 1.0 0.0 X 0 0 0 John Davis Director 1.0 0.0 X 0 0 0 Troy Foote Director 1.0 0.0 X 0 0 0 James Kennedy Through 1117 Director 1.0 0.0 X 0 0 0 Steve Lanham Through 1117 Director 1.0 0.0 X 0 0 0 Antonio Machado Director 1.0 0.0 X 0 0 0 Darla Morse Director 1.0 0.0 X 0 0 0 Chris Fuller Exec. Director 1.0 0.0 X 39996 0 0 Stuart Brown Sr. Director 40.0 0.0 X 159581 0 61542 Emily Crawford Dir., Impact & Communications 40.0 0.0 X 118763 0 36562 Uta Belvin Sr. Manager, Finance 40.0 0.0 X 113868 0 40732 432208 0 138836 3 false true false NONE 0 1047015 605000 5746965 115404 7398980 0 204410 204410 0 0 0 0 0 5747188 5344411 402777 402777 402777 208095 1047015 387538 -179443 -178660 0 0 0 0 0 0 0 7826724 428527 5477560 5477560 0 0 0 221123 66337 88449 66337 0 589679 250154 197857 141668 20897 8752 5767 6378 35343 18747 4900 11696 46116 18870 16162 11084 39996 11999 15998 11999 2478 296 2182 51691 51691 0 0 0 429561 320484 8651 100426 2263 2225 38 44166 16594 13868 13704 0 0 45746 14327 17092 14327 26341 26144 101 96 0 0 61261 61261 0 9987 9987 23538 23538 MISSION AWARENESS 240507 240507 RESTAURANT FUNDRAISING 367368 367368 MAKE A DIFFERENCE DAY 221993 221993 PUBLIC RELATIONS EXPENSE 126305 126305 40545 31621 4766 4158 8124464 6850690 524495 749279 1103367 846448 497102 693442 0 0 300236 267819 0 0 0 0 0 0 0 0 16352 54112 73610 54002 20685 19608 6715402 6841150 0 0 0 0 0 0 0 0 8653144 8722579 169250 251810 135281 124100 0 44586 0 0 0 0 0 0 0 0 0 0 0 0 304531 420496 X 8313613 8302083 35000 0 0 0 8348613 8302083 8653144 8722579 -297740 251210 X false true X true false X 5111883 5530138 5727618 6363553 7398980 30132172 0 0 5111883 5530138 5727618 6363553 7398980 30132172 3530633 26601539 301863 247569 243505 209481 204410 1206828 0 189552 113110 257333 311626 208095 1079716 32418716 0.82056 0.80238 X X X false 6435361 1295615 858397 1777109 61261 6751003 5709555 1302992 327340 846264 58262 6435361 5266600 1669698 -87047 1053279 86417 5709555 4465185 1184272 476661 741232 118286 5266600 6315821 1168979 1457810 4315531 161894 4465185 1.00000 false false 73610 54002 19608 19608 0 0 X 8547147 251210 81675 332885 8214262 -387538 -387538 7826724 8593677 81675 387538 469213 8124464 8124464 Maintaining Collections of Art Part III, Line 1a Collections acquired through purchases are not recorded as assets on the Statements of Financial Position. Purchases of a collection are recorded as a decrease in unrestricted net assets in the year in which the collections are acquired. Contributed collections are not reflected on the financial statements. Organization's Collections and Exempt Purpose Part III, Line 4 The foundation acquired a hat that is considered a collectible. The hat has been used and will continue to be used as a public awareness initiative for the Arby's Foundation. It has traveled on a publicity tour including a temporary exhibit at the Newseum in Washington, DC and the Grammy Museum in Los Angeles. When on tour, the hat helps to increase awareness for the Foundation's mission. Endowment Schedule D, Part V, Line 4 THE INTENDED USE OF THE ARBY'S FOUNDATION ENDOWMENT FUND IS TO PROVIDE FINANCIAL RESOURCES TO FURTHER THE ORGANIZATION'S TAX EXEMPT PURPOSE. FIN 48 (ASC 740) Footnote Part X, Line 2 The Foundation is recognized by the Internal Revenue Service as being exempt from Federal and state income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code (the "IRC") as a publicly supported organization. U.S. GAAP requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce the deferred income tax assets to an amount that is more likely than not to be realized. The Foundation is subject to IRC Section 511(a) for income taxes on unrelated business income. The Foundation has reported on its Form 990-T, the return to report unrelated business income, approximately $750,000 of net operating loss carry forwards. These net operating losses may be available to offset future unrelated business income. These net operating losses will expire between 2023 to 2026. These net operating losses resulted in approximately $193,000 of deferred income tax assets which are fully reserved for with a valuation allowance. Management does not believe it is more likely than not the future benefits of the net operating losses will be recognized. The Foundation recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authority, based on the technical merits of the position. As of December 31, 2017 and 2016, there are no known items which result in recording a liability related to uncertain tax positions. Tax years 2013 through 2017 remain subject to examination by major tax jurisdictions (US Federal, state and local authorities). The Foundation has considered the provisions of the Tax Cuts and Jobs Act (the "TCJA"), which was signed into law on December 22, 2017 and which generally takes effect for taxable years beginning on or after January 1, 2018. While the Foundation determined that there was no impact of the provisions of the TCJA on The Foundation as of December 31, 2017, the impact going forward is uncertain and may not become evident for some period of time, as regulatory guidance has not yet been issued. RECONCILIATION PART XI, LINE 4B, OTHER ADJUSTMENTS SPECIAL EVENTS EXPENSE $(387,538) PART XII, LINE 2D, OTHER ADJUSTMENTS SPECIAL EVENTS EXPENSE $387,538 Partner Program 1255110 1047015 208095 6901 103050 99292 80258 98037 0 1255110 1047015 208095 6901 103050 99292 80258 98037 387538 -179443 true Share Our Strength 1030 15th St NW Washington DC 20005 521367538 501 (c)(3) 3888098 0 Mission Support Atlanta Community Food Bank 732 Joseph E Lowery Blvd Atlanta GA 30318 581376648 501 (c)(3) 25500 166 FMV Mission Support Atlanta Police Foundation 191 Peachtree St NE Atlanta GA 30303 113655936 501 (c)(3) 10000 0 Mission Support BBBS of Kentuckiana 1519 Gardiner Lane STE B Louisville KY 40218 616057856 501 (c)(3) 50000 0 Mission Support Belmont Hills Elementary 605 Glendale Place Smyrna GA 30080 586000214 501 (c)(3) 0 8309 FMV Mission Support Blessings in a Backpack Inc 4121 Shelbyville Road Louisville KY 40207 261964620 501 (c)(3) 35308 0 Mission Support Boys & Girls Club of Bloomington Inc P O Box 1716 Bloomington IN 47402 350997525 501 (c)(3) 25000 0 Mission Support Boys & Girls Clubs of Greater Cincinnati 600 Dalton Ave Cincinnati OH 45203 310536965 501 (c)(3) 9250 0 Mission Support Carolina Youth Development Center 5055 Lackawanna Bvd N Charleston SC 29405 570669877 501 (c)(3) 6250 0 Mission Support Center for Civic Innovation 115 MLK Jr Drive SW 3rd floor Atlanta GA 30303 264096600 501 (c)(3) 10000 0 Mission Support Cleveland Browns Foundation 76 Lou Groza Blvd Berea OH 44017 341885593 501 (c)(3) 0 7371 FMV Mission Support Cleveland Metro Schools 1111 Superior Ave East Suite 1800 Cleveland OH 44114 346000662 501 (c)(3) 7500 0 Mission Support Communities in Schools of Indiana 5275 Kentucky Ave Indianapolis IN 46221 611702716 501 (c)(3) 10000 0 Mission Support Dayton Public Schools 4280 N James H McGee Blvd Dayton OH 45417 316000784 501 (c)(3) 7500 0 Mission Support Feeding Texas 1524 South IH-35 Ste 342 Austin TX 78704 742762542 501 (c)(3) 275000 0 Mission Support Fill Ministries 549 Lake Center Parkway Cumming GA 30040 462706835 501 (c)(3) 10000 0 Mission Support Food Bank of South Jersey 1501 John Tipton Blvd Pennsauken NJ 08110 222623089 501 (c)(3) 5395 0 Mission Support FoodFinderGA Inc 2642 Rankin Run Duluth GA 30097 472110577 501 (c)(3) 62250 0 Mission Support Georgia Court Appointed Special Advocates 100 Edgewood Ave NE Suite 1540 Atlanta GA 30303 581793382 501 (c)(3) 7500 0 Mission Support Georgia Food Bank Association 732 Joseph E Lowery Blvd Atlanta GA 30318 582374577 501 (c)(3) 100000 0 Mission Support Georgia Foundation for Public Education 205 Jesse Hill Dr E Tower East Tower Atlanta GA 30334 273426544 501 (c)(3) 10000 0 Mission Support Gleaners Food Bank of Indiana Inc 3737 Waldemere Ave Indianapolis IN 46241 351483868 501 (c)(3) 12000 0 Mission Support Habitat for Humanity in Atlanta Inc 824 Memorial Drive SE Atlanta GA 30316 581535414 501 (c)(3) 6000 151 FMV Mission Support Horizons Atlanta Inc 177 North Ave NW 3rd Floor Suite 11 Atlanta GA 30332 371747624 501 (c)(3) 50000 126 FMV Mission Support Indianapolis Parks Foundation 615 N Alabama St Suite 119 Indianapolis IN 46204 351860468 501 (c)(3) 31500 0 Mission Support Junior Achievement of Georgia Inc 275 Northside Drive NW Atlanta GA 30314 580598050 501 (c)(3) 7000 0 Mission Support Junior Achievement of Greater SC 2711 Middleburg Drive Suite 105 Columbia SC 29204 570511131 501 (c)(3) 6250 0 Mission Support Madonna School 6402 N 71st Plaza Omaha NE 68104 470491332 501 (c)(3) 10000 0 Mission Support North Dakota Dept of Public Instruction 600 E Blvd Ave Dept 201 Bismarck ND 58505 456002426 501 (c)(3) 11336 0 Mission Support Ron Clark Academy 228 Margaret St SE Atlanta GA 30315 203028755 501 (c)(3) 11000 0 Mission Support St Mary's Food Bank Alliance 2831 N 31st Ave Phoenix AZ 85009 237353532 501 (c)(3) 50000 0 Mission Support The Lovett School Inc 4075 Paces Ferry Rd NW Atlanta GA 30327 580619038 501 (c)(3) 10000 1025 FMV Mission Support The Salvation Army 440 W Nyack Road West Nyack NY 10994 135562351 501 (c)(3) 6000 0 Mission Support The Woodruff Arts Center 1280 Peachtree St NE Atlanta GA 30309 580633971 501 (c)(3) 30000 0 Mission Support United Way Asheville & Buncombe County 50 S French Broad Ave Asheville NC 28801 560576159 501 (c)(3) 12500 0 Mission Support United Way of Greater Knoxville 1301 Hannah Ave Knoxville TN 37921 620475748 501 (c)(3) 10000 0 Mission Support Utah Food Bank 3150 S 900 West Salt Lake City UT 84119 870212453 501 (c)(3) 8500 0 Mission Support West Virginia Department of Education 1900 Kanawha Blvd Bldg 6 Room 617 East Charleston WV 25305 556000768 501 (c)(3) 10254 0 Mission Support Wyoming Food Bank of the Rockies Box 116 4976 Paige Mills WY 82644 840772672 501(c)(3) 7000 Mission Support 39 0 Monitoring Procedures Schedule I, part i, line 2 For our smaller grants, we request gift acknowledgment letters from all grantees and use these letters to confirm that any restrictions on the funding are cited in this letter. For our larger investments, we ask for the allocations of funds from the grantee. Description of Grants Schedule I, Part II, Line 1, Column (H), Grant #1 Contributed funds to share our strength, no kid hungry local and national campaigns. X X X false false false false false false false false false Emily Crawford Dir., Impact & Communications 99360 0 19321 0 82 0 4863 0 31699 0 155325 0 0 0 Uta Belvin Sr. Manager, Finance 87239 0 26547 0 82 0 4457 0 36275 0 154600 0 0 0 Stuart Brown Sr. Director 123379 0 36128 0 74 0 6710 0 54832 0 221123 0 0 0 X 68 783 FAIR MARKET VALUE X PRINTED MATERIALS 0 107121 FAIR MARKET VALUE X T-SHIRTS 0 7500 FAIR MARKET VALUE false false false Schedule M, Part I, Line 25 THE ORGANIZATION RECEIVED A DONATION OF VARIOUS PRINTED MATERIALS. DUE TO THE LARGE QUANTITY RECEIVED, WE ARE UNABLE TO COUNT THE EXACT NUMBER OF MATERIALS. Governance Part VI, Line 1a - Authority of the Executive Committee The Foundation's Bylaws state the following: The executive committee shall have and exercise the authority of the Board of Trustees in the management of the affairs of the corporation; but the designation of such executive committee and the delegation thereto of authority shall not operate to relieve the Board of Trustees, or any individual trustee, of any responsibility imposed upon it or him or her by law. Governance Part VI, Line 2 Relationships The following Board members and officers have a business relationship: Rob Lynch, Danton Nolan, Paul Brown, Darla Morse, and Neville Craw. Governance Part VI, Line 3 Management The Executive Director is an employee of a related organization and the related organization provides the Executive Director services under a shared services agreement. Governance Part VI, Line 7a Appointment of the governing body The Bylaws stipulate that the CEO of Arbys Restaurant Group, Inc. (ARG) (or his or her designee) shall be the chair of this organization. In addition, the person serving as the president of ARCOP (or his or her designee) shall serve as a member of the board of trustees; and the person serving as the chair of Arbys Franchise Association (or his or her designee) shall serve as a member of the board of trustees. The chair of the Foundation shall appoint the other trustees, including certain representative employees of ARG, a representative of Arby's franchisees, a representative of Arby's suppliers and other community persons who may or may not be affiliated with ARG or Arby's. No person shall be appointed or elected, nor serve as trustee unless and until such person has been reviewed, considered, approved, and appointed by the then serving CEO of ARG. Policies Part VI, Line 11 Review of Form 990 The form 990 is reviewed by the executive director, senior director and senior manager of finance. The executive committee reviews and approves the Form 990. Before filing the return, it is also emailed to the board members for their review. Policies Part VI, Line 15a Compensation of the Executive Director The Executive Director is an employee of related organization ARG and the related organization provides the Executive Director services under a shared services agreement. The Executive Director devotes one third of his time to the Foundation. The Foundation board of directors independently established and documented the fair market value of these services through use of a third party report on foundation compensation. The mean amount for the appropriate position was utilized as the benchmark and then one third of that amount was used to establish the appropriate fair market value for the services. Policies Part VI, Line 15b Compensation of the other Officers and Key Employees The Foundation board of directors independently established and documented the fair market value of compensation for key employees through use of a third party report on foundation compensation to determine the appropriate comparative compensation for the positions. Disclosures Part VI, Section C, Line 19 The Form 990 and audited financial statements can be found on our website. The organization will consider requests to provide its governing documents and conflict of interest policy upon request. Compensation Part VII, Section A Compensation of Executive Director The Executive Director is an employee of a related organization and the related organization provides the Executive Director services under a shared services agreement. The amount reported in Part VII, Line 1a is the amount paid by the Foundation for these services. Refer also to Part VI, Line 15a for additional information. Arby's Restaurant Group Inc 1155 Perimeter Center West 12th Fl Atlanta GA 30338 133760393 Restaurant DE NA C Corp 0 0 false false false true false false false false false false false true false true true false true false true true