2017-07-17T15:50:08-05:00 2016-12-31 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2016-01-01 581692997 Arby's Foundation Inc % UTA BELVIN ARBY 6785145151 1155 Perimeter Center W Ste 1200 Atlanta GA 30338 DANTON NOLAN Treasurer 6785145151 2017-07-17 true Michele N Melchior P00488037 4043302000 38.84.128.189 67075320171985000008 2017-07-17 P A4A1B7D387866F3B369E06E3AEB15E7F2F4F1A99 A4A1B7D387866F3B369E06E3AEB15E7F2F4F1A99 2016 2021-01-29 14:40:06Z Danton Nolan 1155 Perimeter Ctr West Ste 1200 Atlanta GA 30338 12010927 false X www.arbysfoundation.org X 1986 GA WE EQUIP CHILDREN TO OVERCOME THE BARRIERS STANDING BETWEEN THEM AND THEIR FULLEST FUTURE. WE FOCUS OUR EFFORTS ON CHILDHOOD HUNGER, YOUTH LEADERSHIP, AND CAREER READINESS. 16 11 11 632 0 0 5727618 6363553 0 0 810658 80210 59582 -28621 6597858 6415142 3539281 3749924 0 0 841621 798908 0 0 456458 1008908 950461 5389810 5499293 1208048 915849 7888245 8653144 702611 304531 7185634 8348613 X In 2016 The Arbys Foundation started the process of expanding its focus from childhood hunger to youth empowerment. Practically, this means that the Foundation will work to engage the Arbys system in three main areas: childhood hunger, youth leadership, and career readiness. We will do this work on national, state and local levels by raising awareness, supporting strategic partnerships and funding innovative solutions. Our work within childhood hunger will continue to focus on providing the food children need to fuel their dreams. Within youth leadership we will focus our efforts on providing the experiences necessary for children to expand their dreams. Our work within career readiness will focus 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 true false 2949272 2949272 Share Our Strength: We contribute funds to support Share our Strengths mission and initiatives. In 2013, the Arby's Foundation pledged $4 million over four years to support a summer innovation strategy with a focus on solutions for connecting more meals to kids when school is not in session. In 2016 we contributed over $2.9 million. 796992 796992 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. 160776 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 get people to volunteer. OTHER PROGRAM SERVICES TO FURTHER OUR 661467 3660 YOUTH FOCUSED MISSION 661467 3660 4568507 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 16 0 true 11 true false false false false false true true false false false false X 16 11 true true false false false true false true true false false true true false false true true true true false AL AK AR CA CO CT FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OH OK 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 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 Susan Adzick Director (Through 8/31/2016) 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 Terri Evans Director (Through 8/31/2016) 1.0 0.0 X 0 0 0 Troy Foote Director 1.0 0.0 X 0 0 0 James Kennedy Director 1.0 0.0 X 0 0 0 Steve Lanham Director 1.0 0.0 X 0 0 0 Antonio Machado Director 1.0 0.0 X 0 0 0 Harold Martin Director (Through 8/31/2016) 1.0 0.0 X 0 0 0 Linda Matzigkeit Director (Through 8/31/2016) 1.0 0.0 X 0 0 0 William Pate Director (Through 6/27/2016) 1.0 0.0 X 0 0 0 Chuck Sliker Director (Through 8/31/2016) 1.0 0.0 X 0 0 0 Patty Tucker Director 1.0 0.0 X 0 0 0 Chris Fuller Exec. Director 13.0 0.0 X 39996 0 0 Stuart Brown Sr. Director 40.0 0.0 X 139771 0 37065 179767 0 37065 1 false true false NONE 0 809816 581600 4972137 198210 6363553 0 209481 209481 0 0 0 0 0 5126267 5255538 -129271 -129271 -129271 311626 809816 340247 -28621 -28621 0 0 0 0 0 0 0 6415142 51589 3746264 3746264 3660 3660 0 0 176837 53051 70735 53051 0 489645 204798 148328 136519 15181 4484 5544 5153 18355 11105 927 6323 98890 35949 33506 29435 39996 11999 15998 11999 13026 710 12316 48195 48195 0 0 0 216087 159981 7250 48856 38301 37638 663 49596 15316 22508 11772 0 0 46690 13847 18996 13847 32946 27821 4861 264 0 0 58262 58262 0 7505 7505 22658 22658 OTHER MISC EXPENSE 21708 13753 7682 273 PUBLIC RELATIONS EXPENSE 83735 68065 15670 RESTAURANT FUNDRAISING 110980 110980 MAKE A DIFFERENCE DAY 160776 160776 5499293 4568507 474328 456458 710181 1103367 373153 497102 0 0 215201 300236 0 0 0 0 0 0 0 0 3364 16352 70304 49619 15872 20685 6570474 6715402 0 0 0 0 0 0 0 0 7888245 8653144 108042 169250 36015 135281 0 0 0 0 0 0 0 0 0 0 0 0 558554 0 702611 304531 X 7125634 8313613 60000 35000 0 0 7185634 8348613 7888245 8653144 915849 247130 X false true X true false X 4682119 5111883 5530138 5727618 6363553 27415311 0 0 4682119 5111883 5530138 5727618 6363553 27415311 3524424 23890887 312092 301863 247569 243505 209481 1314510 0 173710 189552 113110 257333 311626 1045331 29775152 0.80238 0.78756 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 5709555 1302992 327340 846264 58262 6435361 5266600 1669698 -87047 1053279 86417 5709555 4465185 1184272 476661 741232 118286 5266600 6315821 1168979 1457810 4315531 161894 4465185 8428016 500000 940785 3434666 0 118314 6315821 1.00000 false false 70304 49619 20685 20685 0 0 X 7303494 247130 300975 548105 6755389 -340247 -340247 6415142 6140515 300975 340247 641222 5499293 5499293 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. During the 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 $255,000 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, 2016 and 2015, there are no known items which result in recording a liability related to uncertain tax positions. Tax years 2012 through 2016 remain subject to examination by major tax jurisdictions (US Federal, state and local authorities). RECONCILIATION PART XI, LINE 4B, OTHER ADJUSTMENTS SPECIAL EVENTS EXPENSE $(340,247) PART XII, LINE 2D, OTHER ADJUSTMENTS SPECIAL EVENTS EXPENSE $340,247 Partner Program 1121442 809816 311626 14436 49636 91885 64882 119408 5 1121442 809816 311626 14436 49636 91885 64882 119408 340247 -28621 true Share Our Strength PO Box 75475 Baltimore MD 212755475 521367538 501(c)(3) 2906000 Mission Support Share Our Strength PO Box 75475 Baltimore MD 212755475 521367538 501(c)(3) 43272 Summer Innovation Strategy Acumen Fund Inc 40 Worth Street Suite 303 New York NY 10013 134166228 501(c)(3) 10000 Mission support Agape Community Center Inc 2353 Bolton Rd NW Suite 100 Atlanta GA 30318 582372950 501(c)(3) 10000 Mission Support Atlanta Community Food Bank 732 Joseph E Lowery Blvd Atlanta GA 30318 581376648 501(c)(3) 25000 Hunger Walk/Run Atlanta Police Foundation 191 Peachtree Street NE Atlanta GA 30303 113655936 501(c)(3) 7500 Mission Support BBBS of Metro Atlanta 1382 Peachtree Street NE Atlanta GA 30309 580861895 501(c)(3) 5000 340 Mission Support Belmont Hills Elementary 605 Glendale Place Smyrna GA 30080 586000214 501(c)(3) 5000 11069 Mission Support Big Brothers Big Sisters of Kentuckiana 1519 Gardiner Lane Suite B Louisville KY 40218 616057856 501(c)(3) 10000 Mission Support Breakthrough Atlanta 4075 Paces Ferry Road NW Atlanta GA 30327 580619038 501(c)(3) 10000 Mission Support Captain Planet Foundation 133 Luckie Street NW Atlanta GA 30303 581959421 501(c)(3) 30825 Mission Support CARRE Foundation 1911 S Lindsay Road Mesa AZ 85204 260409410 501(c)(3) 10000 Mission Support Arby's Cleveland Advertising Cooperative 1429 Business Center Drive Conyers GA 30094 581720705 10000 Mission Support Corporate Volunteer Council of Atlanta 1100 Peachtree Street NE Suite 28 Atlanta GA 30309 582054790 501(c)(3) 5500 Mission Support Cristo Ray Atlanta Jesuit High School 680 W Peachtree Street NW Atlanta GA 30305 465370270 501(c)(3) 7500 Mission Support D12 Dwight Howard Foundation 10960 Wilshire Blvd 5th Floor Los Angeles CA 90024 273846066 501(c)(3) 30000 Mission Support FoodFinderGA Inc 2642 Rankin Run Duluth GA 30097 472110577 501(c)(6) 18000 Mission Support GenYouth 515 Madison Avenue 26th Floor New York NY 10022 270988546 501(c)(3) 10000 Mission Support Georgia Food Bank Association 732 Joseph E Lowery Blvd NW Atlanta GA 30318 582374577 501(c)(3) 158521 Mission Support Habitat for Humanity in Atlanta Inc 519 Memorial Drive SE Atlanta GA 30312 581535414 501(c)(3) 7500 114 Mission Support Hands on Atlanta 600 Means Street Suite 100 Atlanta GA 30318 581861026 501(c)(3) 20000 Mission Support Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 10000 Mission Support Madonna School 6402 N 71st Plaza Omaha NE 68104 470491332 501(c)(3) 10000 Mission Support Ntl Restaurant Assoc Educational Foundation 24405 Network Place Chicago IL 60673 366103388 501(c)(3) 50000 Mission Support NSORO PO Box 724445 Atlanta GA 31139 870758361 501(c)(3) 6500 301 Mission Support St Mary's Food Bank 2831 N 31st Avenue Phoenix AZ 85009 237353532 501(c)(3) 7500 Mission Support The Giving Kitchen 900 Dekalb Avenue NE Atlanta GA 30307 462176788 501(c)(3) 10000 Mission Support Ron Clark Academy 228 Margaret Street Atlanta GA 30315 203028755 501(c)(3) 10000 Mission Support The Woodruff Arts Center 1280 Peachtree Street NE Atlanta GA 30309 580633971 501(c)(3) 25000 1771 Mission Support United Way of Greater Knoxville 1301 Hannah Avenue Knoxville TN 37921 620475748 501(c)(3) 25000 Mission Support Cleveland Browns Foundation 76 Lou Groza Blvd Berea OH 44017 341885593 501(c)(3) 10000 6407 Mission Support Georgia Avenue Community Ministry Inc 645 Grant Street Atlanta GA 30312 270000606 501(c)(3) 10000 Mission Support Georgia Foundation for Public Education 205 Jesse Hill Dr SE Suite 2066 Atlanta GA 30334 273426544 501(c)(3) 10000 Mission Support Georgia Wildlife Federation 11600 Hazelbrand Road Covington GA 30014 580676737 501(c)(3) 10000 MISSION SUPPORT 32 1 Monitoring Procedures Schedule I, part i, line 2 FOR OUR SMALLER GRANTS, WE REQUEST GIFT ACKNOWLEDGEment 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. Schedule I, Part II, Line 1, Column (H), Grant #2 Contributed funds to share our strength, no kid hungry summer innovation funds. X X X false false false false false false false false false Stuart Brown Sr. Director 112741 26956 0 74 0 5904 0 31161 0 176836 0 0 0 X 39 5225 Fair Market Value X PRINTED MATERIALS 0 192985 Fair Market Value false false false Schedule M, Part I, Line 25 THE ORGANIZATION RECIEVED A DONATION OF VARIOUS PRINTED MATERIALS. DUE TO THE LARGE QUANTITY RECEIVED, WE ARE UNABLE TO COUNT THE EXACT NUMBER OF MATERIALS. New Significant Program Services 990 Part III, Line 2 The organization has begun a new program service to participate in Make a Difference Day, an annual single-day of service that is promoted nationwide and designed to bring people together to give back to their communities. Arbys Foundation plans to participate in this effort through sponsorship and community assistance projects to encourage volunteerism. 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, Scott Boatwright, Danton Nolan, Paul Brown, Neville Craw and Chuck Sliker. 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 true true true true true