2016-11-10T13:51:29-06:00 2015-12-31 GRANT THORNTON LLP 1100 PEACHTREE STREET SUITE 1200 ATLANTA GA 30309 990 2015-01-01 581692997 Arby's Foundation Inc % UTA BELVIN ARBY 6785145151 1155 Perimeter Center W Ste 1200 Atlanta GA 30338 DANTON NOLAN CHAIRMAN 6785145151 2016-10-25 true Michele N Melchior P00488037 4043302000 2015 2017-02-10 21:41:12Z ROB LYNCH 1155 Perimeter Ctr West Ste Atlanta GA 30338 14205859 false X www.arbysfoundation.org X 1986 GA WORKING TO END CHILDHOOD HUNGER IN AMERICA. 20 14 12 981 0 0 5530138 5727618 0 0 1060020 810658 -117184 59582 6472974 6597858 3222795 3539281 0 0 754614 841621 0 0 457729 1135164 1008908 5112573 5389810 1360401 1208048 9553219 7888245 2676041 702611 6877178 7185634 X The Arby's Foundation works to end childhood hunger in America with the vision that all children have access to the wholesome food they need to learn, play and grow. The Arby's Foundation focuses on ending childhood hunger on national, state and local levels by raising awareness, supporting hunger-fighting organizations, and funding innovative solutions that solve this critical problem. 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 campaign, the Arby's Foundation has contributed $21 million in the past six years to support NKH and other hunger-fighting organizations in the communities that Arby's serves. The Arby's Foundation specifically recognizes a tremendous need to support children outside of regular school hours, when school breakfast and lunch is not available, and takes a leading role in helping connect kids to the meals they need. Through our Schools Out, Foods In (SOFI) false false 2598080 2598080 Share Our Strength - services include funds contributed to Share our Strengths's mission and initiatives. In 2013, the Arby's Foundation pledged $4 million over 4 years to School's Out Food's in, a summer innovation strategy that will focus on solutions for connecting more meals to kids when school is not in session. 862230 862230 Community Outreach Fund: This fund supports charitable efforts in Atlanta and surrounding areas as well as key markets across the country. Support includes but is not limited to childhood hunger causes. 405317 78970 School's Out Food's In (SOFI) program leverages Arby's assets to make an impact on childhood hunger in local communities. Markets partner with local school systems to distribute meal cards that allow kids to receive 10 free kids meals at Arby's over the summer. Arby's employees also volunteer on a weekly basis at local summer meal sites and provide additional meals for the kids at these sites. In 2015, we implemented this program in 9 markets and gave away over 150,000 kids meals. Other Program Services to further our 492107 mission to end childhood hunger in America 492107 4357734 true true false false false false false true false true true false false false true true true false false false false false false false true false false true true false false false false false false false false false true false false false false true false false false true 9 0 true 12 true false false false false false true true false false false false X 20 14 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 X 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 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 John Davis director 1.0 0.0 X 0 0 0 Terri Evans director 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 Linda Matzigkeit director 1.0 0.0 X 0 0 0 Harold Martin director 1.0 0.0 X 0 0 0 William Pate director 1.0 0.0 X 0 0 0 Chuck Sliker director 1.0 0.0 X 0 0 0 Chris Fuller Exec. Director (From 9/2015) 13.0 0.0 X X 13333 0 0 Kathryn Atwood Exec. Director (Until 8/2015) 40.0 0.0 X 121044 0 10349 Stuart Brown Sr. Director of Operations 40.0 0.0 X 110535 0 33456 244912 0 43805 2 false false false NONE 0 914458 645716 4167444 5727618 0 243505 243505 0 0 0 0 0 7977403 7408362 1888 569041 -1888 567153 567153 257333 914458 197751 59582 59582 0 0 0 6597858 870240 3533279 3533279 6002 6002 0 0 275383 106374 126442 42567 0 467380 147733 181714 137933 0 46854 20446 12863 13545 52004 17959 21586 12459 13333 6000 5999 1334 3286 2911 375 45880 45880 0 0 0 321331 273140 15030 33161 39858 39535 269 54 40754 14209 17899 8646 0 0 44779 13460 17859 13460 36657 30852 3846 1959 0 0 88923 1132 87791 0 29232 18415 10817 33147 9234 23913 OTHER MISC EXPENSE 16790 14476 2064 250 PUBLIC RELATIONS EXPENSE 104536 102577 1959 RESTAURANT FUNDRAISING 181763 181763 SOFI FUNDRAISING EXPENSE 8639 8639 5389810 4357734 574347 457729 699796 710181 367674 373153 0 0 273071 215201 0 0 0 0 0 0 0 0 24381 3364 101554 85682 63206 15872 8125091 6570474 0 0 0 0 0 0 0 0 9553219 7888245 160302 108042 96195 36015 0 0 0 0 0 0 0 0 0 0 0 0 2419544 558554 2676041 702611 X 6827178 7125634 50000 60000 0 0 6877178 7185634 9553219 7888245 1208048 -899592 X false true X true false X 3571043 4682119 5111883 5530138 5727618 24622801 0 0 3571043 4682119 5111883 5530138 5727618 24622801 3463288 21159513 281561 312092 301863 247569 243505 1386590 0 124198 173710 189552 113110 257333 857903 26867294 0.78756 0.79190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 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 8701252 250000 120389 524600 7380 111645 8428016 1.00000 false false 101554 85682 15872 15872 0 SUMMER INNOVATION INVEST OBLIGATION - SHORT TERM 458458 GRANT OBLIGATION SHORT TERM 60000 GRANT OBLIGATION LONG TERM 40096 558554 X 5939521 -899593 41617 -857976 6797497 -199639 -199639 6597858 5631065 241255 241255 5389810 5389810 Part XI, Line 2d, Other Adjustment Contributions In-Kind $41,617 Part XI, Line 4b, Other Adjustments Special Event Expenses $(197,751) Disposal of fixed assets $ (1,888) ---------------------------------------------------- Total $(199,639) PART XII, LINE 2D, OTHER ADJUSTMENTS Special Event Expenses $197,751 Contributions In-Kind $41,617 Disposal of fixed assets $1,888 Rounding $(1) --------------------------------------------------- Total $241,255 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, 2015 and 2014, there are no known items which result in recording a liability related to uncertain tax positions. Tax years 2012 through 2015 remain subject to examination by major tax jurisdictions (US Federal, state and local authorities). 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. In 2015, the hat continued to make stops at high profile events in an effort to draw attention for this important cause. Partner Program 1171791 914458 257333 4496 59450 68292 3420 62093 0 1171791 914458 257333 4496 59450 68292 3420 62093 197751 59582 true Share Our Strength PO Box 75475 Baltimore MD 212755475 521367538 501(c)(3) 2494500 See Part IV Share Our Strength PO Box 75475 Baltimore MD 212755475 521367538 501(c)(3) 103580 See Part IV Agape Community Center Inc 2353 Bolton Rd NW Atlanta GA 30318 582372950 501(c)(3) 10000 Mission Support Boys & Girls Club of Metro Atlanta 1275 Peachtree St NE Atlanta GA 30309 580566123 501(c)(3) 10000 Mission Support Sustainable Atlanta Inc 115 Martin Luther King Jr Dr Atlanta GA 30303 264096600 501(c)(3) 27500 Mission Support Children Hunger Alliance 1105 Schrock Road Columbus OH 43229 237303509 501(c)(3) 108115 Mission Support Communities in Schools Inc 260 Peachtree Street Atlanta GA 30303 581289174 501(c)(3) 8000 Mission Support Corporate Volunteer Council of Atlanta 1100 Peachtree Street NE Atlanta GA 30309 582054790 501(c)(3) 11000 Mission Support Families First Inc 1105 W Peachtree St NE Atlanta GA 30309 581054331 501(c)(3) 25000 Mission Support Florida Impact Inc 1331 E Lafayette St Tallahassee FL 32301 592859151 501(c)(3) 5212 Mission Support Georgia Center for Nonprofits 100 Peachtree Street NW Atlanta GA 30303 582554789 501(c)(3) 10000 Mission Support Georgia Food Bank Association 732 Joseph E Lowery Blvd NW Atlanta GA 30318 582374577 501(c)(3) 122869 Mission Support Georgia Institute of Technology Office of Dev Atlanta GA 303320220 586043294 501(c)(3) 90096 Mission Support Habitat for Humanity in Atlanta Inc 519 Memorial Drive SE Atlanta GA 30312 581535414 501(c)(3) 6000 Mission Support Hands on Atlanta 600 Means Street St 100 Atlanta GA 30318 581861026 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 IFA Education Fund 1501 K Street NW Washington DC 20005 366108621 501(c)(3) 50000 Educational Foundation Jason Dufner Charitable Foundation PO Box 170 Auburn AL 368310170 452188909 501(c)(3) 6000 Mission Support Junior Achievement of Georgia Inc 460 Abernathy Road NE Atlanta GA 30328 580598050 501(c)(3) 6500 Mission Support Kate's Club 1330 West Peachtree St NW Atlanta GA 30309 161646487 501(c)(3) 6000 Mission Support WXIA-TV PO Box 637392 Cincinnati OH 45263 132599556 501(c)(3) 17500 Kids Who Care Madonna School 6402 N 71st Plaza Omaha NE 68104 470491332 501(c)(3) 10000 Mission Support Quality Care for Children 2751 Buford Hwy NE Atlanta GA 30324 582400285 501(c)(3) 11000 Mission Support Reimagine ATL 1439 Fairbanks Street SW Atlanta GA 30339 465278779 501(c)(3) 15000 Mission Support REACH Georgia Foundation 2082 East Exchange Place Tucker GA 30084 473727250 501(c)(3) 7500 Mission Support The Ron Clark Academy 228 Margaret Street Atlanta GA 30315 203028755 501(c)(3) 10000 Mission Support Second Harvest Food Bank of Middle TN 331 Great Circle Rd Nashville TN 37228 621049447 501(c)(3) 13831 Mission Support Second Harvest Heartland 6325 Sandburg Rd Golden Valley MN 55427 237417654 501(c)(3) 25530 Mission Support St Mary's Food Bank 2831 N 31st Avenue Phoenix AZ 85009 237353532 501(c)(3) 7500 Mission Support The Woodruff Arts Center 1280 Peachtree Street NE Atlanta GA 30309 580633971 501(c)(3) 20000 Mission Support Usher's New Look 3700 Crestwood Pkwy Duluth GA 30096 582480934 501(c)(3) 36000 Mission Support Utah Food Bank 3150 South 900 W Salt Lake City UT 84119 870212453 501(c)(3) 10000 Mission Support Yunus Creative Lab Inc 1420 Peachtree Street Atlanta GA 30319 453683977 501(c)(3) 13890 Mission Support 32 Meals For Children In Need 3870 6002 FMV Meals 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 37 8719 Fair Market Value false false false 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, Chris Fuller, Paul Brown, and Chuck Sliker. Governance Part VI, Line 3 Management The Executive Director serving from September of 2015 forward 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 ARG franchisees, a representative of ARG suppliers and other community persons who may or may not be affiliated with ARG. 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 of operations 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 Compensation setting practices for the Executive Director serving through August of 2015: The compensation committee conducts a survey/study and the final amount is approved by the executive committee. The Executive Director serving from September of 2015 forward 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 position. Disclosure 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 serving from September of 2015 forward 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 true false false false true false true true true true true false false