2024-11-12T12:36:45+00:00 2024-06-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-07-01 204268851 The Global FoodBanking Network GLOB 3127824560 70 E Lake Street 1200 Chicago IL 60601 lisa moon president and ceo 3127824560 2024-11-12 true Gina Ardillo P01395893 9542028600 2024-11-12 2023 2024-10-15 13:58:12Z Lisa J Moon 70 E Lake Street 1200 Chicago IL 60601 19616440 false X www.foodbanking.org X 2006 IL The Global FoodBanking Network (GFN) is a global, nonprofit organization that provides food to people facing hunger while reducing food loss and waste, (CONTINUED ON SCHEDULE O) 15 15 44 19 0 0 15869051 14132111 0 0 181842 296695 3803 759 16054696 14429565 7220932 6528712 0 0 6067000 7167679 0 0 2033369 4225752 3870433 17513684 17566824 -1458988 -3137259 17541942 14293051 1693844 1423559 15848098 12869492 X To nourish the world's hungry through uniting and advancing food banks. false false 6755673 3454046 TECHNICAL ASSISTANCE AND CAPACITY BUILDING: GFN provides capability building services through subject matter experts, peer-to-peer knowledge sharing, and partner engagement and aligns these knowledge services with catalytic financing, with an aim of accelerating food bank social and environmental impact and effectiveness. The focus for knowledge services is determined through organizational assessment and food banking members pursue a multi-year plan to increase organizational effectiveness in targeted ways. GFN provided knowledge resources through a variety of pathways in FY2024 including: - One-to-one advisory services conducted virtually and in person; - Training and experience-sharing at regional meetings held in Asia-Pacific and Africa; - Subject-focused webinars; and - Fellowship exchanges. Common areas for capability building include food safety, logistics and supply chain efficiencies, product sourcing, nonprofit fundraising, governance, and data collection and decision-making. GFN provides services for all Network members but offers concentrated support in 21 markets that are disproportionately impacted by hunger and climate change. In FY2024, food banking organizations in emerging and developing markets increased food distribution by approximately 25% on average. 1528874 1444000 NUTRITION: A strategic focus for GFN is increasing nutritious food distribution. In FY2024, fruits and vegetables accounted for approximately half of all food distributed. GFN helps food banking organizations understand the nutritional make-up of its food distribution, with a focus on micronutrients. It also supports food banks in providing school meals in a variety of countries. 1188150 470000 ACCELERATOR: GFN's Food Bank Accelerator program empowers new food banks to learn from other food banks, expand services, and establish credibility through a cohort approach over three years. They provide technical and financial support, mentoring, peer-to-peer connections, and partnership opportunities that might otherwise be unavailable to partners establishing operations in areas where the food banking model is relatively unknown. The second cohort of theAcceleratorkicked off in FY2024 and consists of three food banks in Southeast Asia (Indonesia, Malaysia, and the Philippines) and five food banks in Africa (Cote D'Ivoire, the Democratic Republic of Congo, Ethiopia, Madagascar, and Nigeria). 1346726 MOBILIZING FOOD SYSTEM ACTION: Food banking organizations make a marked difference in the lives of millions of people and strengthen community and national resilience. They are also agents for change in transforming food systems. In FY2024, GFN united its Network to increase understanding about the importance of connecting food surplus with those in need through targeted engagements to food systems players and national governments. GFN continued its partnership with the Harvard Law School's Food Law and Policy Clinic on The Global Food Donation Policy Atlas to better understand national legal frameworks to discourage food loss and waste and encourage food redistribution. 1220795 0 CLIMATE AND RESEARCH: Because food banking organizations source food from nutritious food surpluses, food banking has gains for both people and planet. In FY2024, GFN members were estimated to avoid 1.8M tons of CO2e emissions, the equivalent of taking 400,000 cars off the road. To better understand the opportunity to mitigate and adapt to climate change through food banking, GFN began an effort in FY2024 to develop a specific methodology to measure food banking's environmental footprint, with a focus on the role it can play in mitigating methane emissions. This methodology was also piloted at food banking organizations in Ecuador and Mexico. 948630 885666 DISASTER RESPONSE: GFN also helps food banks respond to natural disasters and emergencies with specialized technical assistance, advising members through disaster response plans and providing financial support. Last year, our food bank partners provided food, supplies, and critical support to their communities in times of emergency like flooding in Brazil, Ghana, and Kenya, climate-induced famine in Madagascar, and wildfires in Latin America, among others. 752915 275000 AGRICULTURAL RECOVERY: To increase access to nutritious food, in FY2024 GFN continued investments in 10 markets to build surplus recovery from fruit and vegetable growers. Thirty-five million kilograms of produce were recovered through agricultural recovery programs, which prevents fruits and vegetables from being lost on-farm or postharvest. 4269066 1160666 13741763 true true false false false false false false false true false false false false true true false false true true true false false false false false true false true false false false false false false false false false false false false false false false false false true 34 0 true 44 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA CO CT DE DC FL GA AL HI IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SD TN TX UT VT VA AR WA WV WI WY X X Vanessa Gutierrez 3127824560 70 E Lake Street Suite 1200 Chicago IL 60601 Carol Criner Chairman 1.5 X X 0 0 0 Brian Greene Director 1.0 X 0 0 0 Carol Bellamy Director 0.5 X 0 0 0 Christine Sheehan Director 0.5 X 0 0 0 Dr Wanjiru Kamau-Rutenberg Director 1.0 X 0 0 0 Fatma Samoura Director (partial year) 1.0 X 0 0 0 Gonzalo Munoz Director 1.0 X 0 0 0 Jacques Vandenschrik Director 1.0 X 0 0 0 JOSEPH GITLER Director 1.0 X 0 0 0 Kumiko Watanabe Director 1.0 X 0 0 0 Martin Burt Director 0.5 X 0 0 0 Mildred Nadah Pita Director 0.5 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 0.5 X 0 0 0 Tom Arnold Director 0.5 X 0 0 0 Beth E Saks Chief Financial Officer, Treasurer (until April 2024) 40.0 X 237165 0 35721 Douglas L O'Brien Vice President, Programs, Asst. Secretary 40.0 X 212825 0 25529 Lisa J Moon President and CEO 40.0 X 431428 0 18284 Michael Oko VP, Communications & Marketing 40.0 X 197569 0 31592 Vanessa Gutierrez Chief Financial Officer, Treasurer (beg. March 2024) 40.0 X 0 0 0 Vicki Clarke Vice President, Development, Secretary 40.0 X 226699 0 13366 Anthony Kitchen Field and Knowledge Services Senior Director 40.0 X 146712 0 15092 Christopher Rebstock Canada, Europe, and South Asia Program Director 40.0 X 167987 0 17498 Matthew Eckford Multi-Stakeholder Partnerships Senior Director 40.0 X 161839 0 25475 Rebeckah Piotrowski Corporate & Foundation Partnerships Senior Director 40.0 X 177320 0 34061 Shamir Shahi Chief of Staff 40.0 X 181376 0 11813 2140920 0 228431 18 false true false Thinkthrough Consulting Pvt Ltd Building No 30 3rd Floor Community Centre Basant Lok New Delhi Delhi IN 110057 Consulting projects in South Asia 274396 Aperio Philanthropy 175 Pearl Street 1st Floor 55 Brooklyn NY 11201 Execute master partnership strategy 178000 Intuition Publishing Inc 183 Madison Avenue Suite 1101 New York NY 10016 Design and consult on technology-enabled learning solution 124200 3 14132111 14132111 0 0 0 0 0 195639 195639 0 0 5272741 15190 5171033 15842 101708 -652 101056 101056 Credit Card Rewards 900099 759 759 0 0 0 0 759 14429565 0 0 297454 X 80000 80000 6448712 6448712 1526660 863646 312994 350020 4445192 2908400 530472 1006320 145121 82391 27986 34744 683997 534528 63818 85651 366709 214459 57225 95025 59445 0 59445 0 2276211 1578628 448541 249042 80078 22654 29621 27803 345329 240721 52390 52218 146930 95681 21584 29665 799393 582560 147418 69415 16917 6967 2130 7820 69797 49574 13230 6993 34891 17374 14051 3466 Other Operating Expenses 41442 15468 10787 15187 0 0 0 0 17566824 13741763 1791692 2033369 3123124 3989092 7074111 2715448 6451448 6712408 0 0 0 0 0 0 175620 330159 317256 184076 187480 133180 0 0 0 0 530159 412764 17541942 14293051 615524 938033 586387 112000 4700 0 0 491933 368826 0 0 1693844 1423559 X 4576177 3688045 11271921 9181447 15848098 12869492 17541942 14293051 X -3137259 28793 0 0 0 129860 X false true X true false X 21984745 23174389 16402606 15869051 14132111 91562902 0 0 21984745 23174389 16402606 15869051 14132111 91562902 23078664 68484238 24121 23600 8620 166311 195639 418291 0 0 0 0 0 0 3380 1637 2659 3803 759 12238 91993431 15718 0.7444 0.7181 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - CREDIT CARD REWARDS, COLUMN A - 3380.0, COLUMN B - 1637.0, COLUMN C - 2364.0, COLUMN D - 3803.0, COLUMN E - 759.0, COLUMN F - 11943.0; DESCRIPTION - OTHER REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 295.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 295.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43082 38838 4244 122379 80337 42042 151795 64901 86894 133180 0 X 14705575 28793 156705 89860 275358 14430217 -652 -652 14429565 17684181 156705 -39348 117357 17566824 0 0 17566824 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote GFN has received a determination letter from the Internal Revenue Service indicating that it is a not-for-profit entity as described in Section 501(c)(3) of the Internal Revenue Code ("IRC") and is exempt from federal income taxes on related income pursuant to Section 501(a) of the IRC, except for taxes pertaining to unrelated business income. GFN follows guidance with respect to accounting for uncertain tax positions. No provision has been made for income taxes in the accompanying financial statements, as GFN has had no unrelated business income. Management believes GFN has no material unrecognized income tax matters, including any potential loss of its tax-exempt status. Accordingly, no provision for income taxes has been made in the financial statements. There were no income tax related interest or penalties recognized by GFN for the years ended June 30, 2024 and 2023. GFN has not been examined by any tax jurisdiction. GFN has not yet been subject to examination by taxing authorities for the last three years. GFN recognizes interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. GFN recognized and accrued no amounts for interest and penalties as of and for the years ended June 30, 2024 and 2023. GFN does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 GAIN/(LOSS) ON CURRENCY EXCHANGE - 89860 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements loss on disposal of assets - -652 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Grant adjustment - -40000 loss on disposal of assets - 652 true Central America and the Caribbean 0 0 Grantmaking 471250 East Asia and the Pacific 0 0 Grantmaking 636000 Europe (Including Iceland and Greenland) 0 0 Grantmaking 1687296 Middle East and North Africa 0 0 Grantmaking 602416 North America (Canada & Mexico only) 0 0 Grantmaking 1057000 South America 0 0 Grantmaking 992250 South Asia 0 0 Grantmaking 220000 Sub-Saharan Africa 0 0 Grantmaking 782500 Central America and the Caribbean 0 0 Program Services CAPACITY BUILDING 4676 East Asia and the Pacific 0 4 Program Services CAPACITY BUILDING 204332 Europe (Including Iceland and Greenland) 0 8 Program Services CAPACITY BUILDING 157831 Middle East and North Africa 0 0 Program Services CAPACITY BUILDING 65664 North America (Canada & Mexico only) 0 4 Program Services CAPACITY BUILDING 102222 South America 0 12 Program Services CAPACITY BUILDING 257260 South Asia 0 2 Program Services CAPACITY BUILDING 327042 Sub-Saharan Africa 0 2 Program Services CAPACITY BUILDING 257869 0 32 0 0 0 32 7825608 0 7825608 South America Disaster grant 12000 Wire Transfer South America General operating grant 70000 Wire Transfer South America Nutrition program 83000 Wire Transfer East Asia and the Pacific General operating grant 17000 Wire Transfer East Asia and the Pacific Agricultural recovery program 25000 Wire Transfer East Asia and the Pacific General operating grant 100000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 1000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 31033 Wire Transfer Europe (Including Iceland and Greenland) Capacity Building Grant 45000 Wire Transfer South America Nutrition program 2000 Wire Transfer South America Food purchase and distribution 25000 Wire Transfer South America Nutrition program 33000 Wire Transfer South America Disaster grant and general operating support for headquarters 40000 Wire Transfer South America Community needs assessment and food parcel program 50000 Wire Transfer South America Nutrition program 83000 Wire Transfer South America Disaster grant 150000 Wire Transfer Sub-Saharan Africa Expansion of food banking services 20000 Wire Transfer North America (Canada & Mexico only) Backpack program 10000 Wire Transfer North America (Canada & Mexico only) General operating grant 17000 Wire Transfer North America (Canada & Mexico only) Backpack program 30000 Wire Transfer North America (Canada & Mexico only) General operating grant 125000 Wire Transfer South America Disaster grant 10000 Wire Transfer South America Nutrition program 30000 Wire Transfer South America Indigenous populations service program 15000 Wire Transfer South America School feeding program 30000 Wire Transfer South America Nutrition program 40000 Wire Transfer South America Marketing, food sourcing, agricultural recovery program, and service provision to migrant populations 185000 Wire Transfer South America General operating grant 20000 Wire Transfer South America School feeding program 58000 Wire Transfer Sub-Saharan Africa Food sourcing and distribution expansion 35000 Wire Transfer South America Disaster grant 15000 Wire Transfer South America School feeding program 15000 Wire Transfer South America Disaster grant 18250 Wire Transfer Central America and the Caribbean Food safety program 16250 Wire Transfer Sub-Saharan Africa Disaster grant 4100 Wire Transfer Sub-Saharan Africa Disaster grant 5900 Wire Transfer Europe (Including Iceland and Greenland) Support for further development and management of logistics software 81420 Wire Transfer Europe (Including Iceland and Greenland) Support for food, financial, and in-kind relationship development from international sources 88608 Wire Transfer Sub-Saharan Africa Meeting costs 5000 Wire Transfer Sub-Saharan Africa General operating grant 8333 Wire Transfer Sub-Saharan Africa Agricultural recovery program 80000 Wire Transfer Sub-Saharan Africa School feeding program 80000 Wire Transfer Central America and the Caribbean General operating grant 3000 Wire Transfer Central America and the Caribbean General operating grant 10000 Wire Transfer Central America and the Caribbean School feeding program 15000 Wire Transfer Central America and the Caribbean Food sourcing and distribution expansion, and service provision to indigenous populations 150000 Wire Transfer Central America and the Caribbean School feeding program 10000 Wire Transfer Central America and the Caribbean General operating grant 10000 Wire Transfer Central America and the Caribbean School feeding program 23000 Wire Transfer Central America and the Caribbean School feeding program 58000 Wire Transfer Central America and the Caribbean School feeding program 98000 Wire Transfer South Asia Nutrition program 30000 Wire Transfer South Asia Agricultural recovery program 60000 Wire Transfer South Asia School feeding program 35000 Wire Transfer South Asia School feeding program 35000 Wire Transfer South Asia Food sourcing support 60000 Wire Transfer East Asia and the Pacific Virtual foodbanking pilot project 50000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 20000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 70000 Wire Transfer Europe (Including Iceland and Greenland) Logistics support 21712 Wire Transfer Middle East and North Africa Disaster grant 6574 Wire Transfer Middle East and North Africa Disaster grant 10000 Wire Transfer Middle East and North Africa Disaster grant 35842 Wire Transfer Middle East and North Africa Disaster grant 250000 Wire Transfer Middle East and North Africa Disaster grant 250000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 10000 Wire Transfer Middle East and North Africa Disaster grant 50000 Wire Transfer Sub-Saharan Africa General operating grant 8333 Wire Transfer Sub-Saharan Africa Agricultural recovery program 78000 Wire Transfer Sub-Saharan Africa Nutrition program 80000 Wire Transfer Sub-Saharan Africa Food sourcing and distribution expansion 80000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 36000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 39000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 40000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 70000 Wire Transfer North America (Canada & Mexico only) Consumer and donor education program 1000 Wire Transfer North America (Canada & Mexico only) School feeding program 35000 Wire Transfer North America (Canada & Mexico only) Disaster grant 50000 Wire Transfer North America (Canada & Mexico only) School feeding program 65000 Wire Transfer North America (Canada & Mexico only) School feeding program 76000 Wire Transfer North America (Canada & Mexico only) Nutrition program 83000 Wire Transfer North America (Canada & Mexico only) Food sourcing, food distribution, and food safety program 90000 Wire Transfer North America (Canada & Mexico only) Consumer and donor education program 475000 Wire Transfer Sub-Saharan Africa Feasibility study 7000 Wire Transfer Central America and the Caribbean Disaster grant 10000 Wire Transfer Central America and the Caribbean Nutrition program 68000 Wire Transfer Sub-Saharan Africa General operating grant 8334 Wire Transfer Sub-Saharan Africa Food sourcing and distribution expansion 125000 Wire Transfer Sub-Saharan Africa Food sourcing and distribution expansion 35000 Wire Transfer East Asia and the Pacific Nutrition program 33000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 5000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 5000 Wire Transfer East Asia and the Pacific Nutrition program 71000 Wire Transfer Sub-Saharan Africa Cold chain expansion 2500 Wire Transfer Sub-Saharan Africa Meeting costs 5000 Wire Transfer Sub-Saharan Africa Nutrition program 5000 Wire Transfer Sub-Saharan Africa Cold chain expansion 30000 Wire Transfer Sub-Saharan Africa Nutrition program 80000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 25000 Wire Transfer Europe (Including Iceland and Greenland) Transportation and logistics support 83423 Wire Transfer East Asia and the Pacific School feeding program 15000 Wire Transfer Europe (Including Iceland and Greenland) General operating grant 16000 Wire Transfer Europe (Including Iceland and Greenland) Food sourcing, food distribution, agricultural recovery, and food safety program 1274100 Wire Transfer South America Disaster grant 8000 Wire Transfer East Asia and the Pacific Food sourcing and distribution expansion 50000 Wire Transfer 47 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Global FoodBanking Network (GFN) makes grants to individual food banks or national food bank networks for a variety of purposes. Most grants are aimed at helping the grantee expand operational or programmatic capacity/reach, and accordingly are awarded for the purchase of vehicles or equipment, hiring of staff, staff training, technology acquisition and implementation, or acquisition or improvement of warehouse facilities. Grantees are selected based on a combination of factors, including: * specific needs identified by the potential grantee, * food insecurity and malnutrition levels in the grantee's country, * GFN's ability to raise the resources needed to fund those needs, * the conduct of business and legal due diligence to qualify the potential grantee in accordance with GFN, US legal, and donor criteria, and * the willingness of the grantee to execute a grant agreement that stipulates, among other things, the purpose of the grant, the restricted use(s) of the grant, and reporting requirements to facilitate monitoring. Before a grant is offered to a grantee, GFN conducts legal due diligence on the grantee, assuring that it is a legally established, charitable organization, in-good-standing in its country and has legal authority to enter into a binding grant agreement. GFN then negotiates a grant agreement with the grantee that addresses all relevant programmatic and legal requirements related to the grant. Finally, GFN screens the grantee, its governing board, its management, and key staff with authority to disburse grant funds, and the financial institution where the funds will be held against several Terrorist Watch Lists. Only after the agreement is signed and the screening process is positively completed will GFN transfer the funds to the grantee. The Grant Agreement is a legally binding contract, and it stipulates the timeline and content for periodic reports by the grantee to GFN on the use of the grant funds and their impact. A standard financial report template is incorporated in the grant agreement, and the content of narrative reports is also defined. Grant funds are typically required to be held in separate accounts established solely for these funds in order to facilitate auditing, if it should be necessary. If it is not possible to establish a separate account solely for grant funds, grantees are required to flag all transactions made with the grant funds with a unique identifier within their existing accounting system to facilitate auditing. Quarterly conference calls are held with all grantees to monitor project progress. Report due dates are tracked and follow-up on delinquent or missing reports is conducted as needed. Depending on the size and scope of the grant, as well as on certain donor requirements, GFN may visit the grantee to conduct relevant oversight activities. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual true Scholars of Sustenance 111 Cumberland Drive Cary NY 27513 472368767 501c3 75000 Farm Rescue Program and surplus food recovery (Thailand) 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Global FoodBanking Network (GFN) makes grants to individual food banks or national food bank networks for a variety of purposes. Most grants are aimed at helping the grantee expand operational or programmatic capacity/reach, and accordingly are awarded for the purchase of vehicles or equipment, hiring of staff, staff training, technology acquisition and implementation, or acquisition or improvement of warehouse facilities. Grantees are selected based on a combination of factors, including: * specific needs identified by the potential grantee, * food insecurity and malnutrition levels in the grantee's country, * GFN's ability to raise the resources needed to fund those needs, * the conduct of business and legal due diligence to qualify the potential grantee in accordance with GFN, US legal, and donor criteria, and * the willingness of the grantee to execute a grant agreement that stipulates, among other things, the purpose of the grant, the restricted use(s) of the grant, and reporting requirements to facilitate monitoring. Before a grant is offered to a grantee, GFN conducts legal due diligence on the grantee, assuring that it is a legally established, charitable organization, in-good-standing in its country and has legal authority to enter into a binding grant agreement. GFN then negotiates a grant agreement with the grantee that addresses all relevant programmatic and legal requirements related to the grant. Finally, GFN screens the grantee, its governing board, its management, and key staff with authority to disburse grant funds, and the financial institution where the funds will be held against several Terrorist Watch Lists. Only after the agreement is signed and the screening process is positively completed will GFN transfer the funds to the grantee. The Grant Agreement is a legally binding contract, and it stipulates the timeline and content for periodic reports by the grantee to GFN on the use of the grant funds and their impact. A standard financial report template is incorporated in the grant agreement, and the content of narrative reports is also defined. Grant funds are typically required to be held in separate accounts established solely for these funds in order to facilitate auditing, if it should be necessary. If it is not possible to establish a separate account solely for grant funds, grantees are required to flag all transactions made with the grant funds with a unique identifier within their existing accounting system to facilitate auditing. Quarterly conference calls are held with all grantees to monitor project progress. Report due dates are tracked and follow-up on delinquent or missing reports is conducted as needed. Depending on the size and scope of the grant, as well as on certain donor requirements, GFN may visit the grantee to conduct relevant oversight activities. X false true X X X X false false false false false false false true false Lisa J Moon President and CEO 348727 0 82394 0 307 0 16500 0 1784 0 449712 0 0 0 Beth E Saks Chief Financial Officer, Treasurer (until April 2024) 218257 0 16885 0 2023 0 11398 0 24323 0 272886 0 0 0 Vicki Clarke Vice President, Development, Secretary 206729 0 19252 0 718 0 11360 0 2006 0 240065 0 0 0 Douglas L O'Brien Vice President, Programs, Asst. Secretary 196491 0 15006 0 1328 0 0 0 25529 0 238354 0 0 0 Michael Oko VP, Communications & Marketing 186908 0 9943 0 718 0 10294 0 21298 0 229161 0 0 0 Shamir Shahi Chief of Staff 180720 0 0 0 656 0 8982 0 2831 0 193189 0 0 0 Rebeckah Piotrowski Corporate & Foundation Partnerships Senior Director 177045 0 0 0 275 0 8695 0 25366 0 211381 0 0 0 Christopher Rebstock Canada, Europe, and South Asia Program Director 165995 0 0 0 1992 0 7932 0 9566 0 185485 0 0 0 Matthew Eckford Multi-Stakeholder Partnerships Senior Director 161535 0 0 0 304 0 450 0 25025 0 187314 0 0 0 Anthony Kitchen Field and Knowledge Services Senior Director 146281 0 0 0 431 0 7342 0 7750 0 161804 0 0 0 Schedule J, Part I, Line 1a Travel for companions Due to the extenuating circumstances and extensive amount of international travel and the nature of the officer's position, GFN offers a small travel benefit for family travel of this officer. This benefit was treated as taxable compensation to the officer. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses Pursuant to the employment agreement in place between the officer and GFN, the officer is eligible to receive reimbursements for companion travel up to $5,000 annually. The officer is required to provide written substantiation for these expenses prior to being reimbursed. The amounts reimbursed are treated as taxable compensation to the officer. This officer received companion travel benefits totaling $2,232 in calendar year 2023 and was taxed on those benefits accordingly. Schedule J, Part I, Line 7 Non-fixed payments The CEO is eligible for a maximum percent bonus. The steering committee, within this parameter, recommends an amount to the Board of Directors which is subsequently approved by the Board of Directors. VPs and the CFO are eligible for a maximum percent bonus. The President determines the bonus earned based on organizational performance and established key performance indicators. Form 990, Part I, Line 1 BRIEF MISSION cutting greenhouse gas emissions, and strengthening communities. In 2023, GFN provided food to over 40 million people, while avoiding 1.8 million metric tons of CO2e. GFN distributed over 654 million kilograms of food, and on average, food banks in the Network increased distribution by 25 percent. Fruits and vegetables were the largest category of food distributed in the Network in 2023, representing almost 40 percent of total food distributed, helping provide nutrition to women, children, and other populations in vulnerable situations. In 2023, GFN worked with 63 food banks in 53 countries, mainly developing and emerging economies, and is connected to a network of local organizations and powered by over 300,000 volunteers worldwide. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,346,726 including grants of $) MOBILIZING FOOD SYSTEM ACTION: Food banking organizations make a marked difference in the lives of millions of people and strengthen community and national resilience. They are also agents for change in transforming food systems. In FY2024, GFN united its Network to increase understanding about the importance of connecting food surplus with those in need through targeted engagements to food systems players and national governments. GFN continued its partnership with the Harvard Law School's Food Law and Policy Clinic on The Global Food Donation Policy Atlas to better understand national legal frameworks to discourage food loss and waste and encourage food redistribution. Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,220,795 including grants of $ 0) CLIMATE AND RESEARCH: Because food banking organizations source food from nutritious food surpluses, food banking has gains for both people and planet. In FY2024, GFN members were estimated to avoid 1.8M tons of CO2e emissions, the equivalent of taking 400,000 cars off the road. To better understand the opportunity to mitigate and adapt to climate change through food banking, GFN began an effort in FY2024 to develop a specific methodology to measure food banking's environmental footprint, with a focus on the role it can play in mitigating methane emissions. This methodology was also piloted at food banking organizations in Ecuador and Mexico. Form 990, Part III, Line 4d Description of other program services (Expenses $ 948,630 including grants of $ 885,666) DISASTER RESPONSE: GFN also helps food banks respond to natural disasters and emergencies with specialized technical assistance, advising members through disaster response plans and providing financial support. Last year, our food bank partners provided food, supplies, and critical support to their communities in times of emergency like flooding in Brazil, Ghana, and Kenya, climate-induced famine in Madagascar, and wildfires in Latin America, among others. Form 990, Part III, Line 4d Description of other program services (Expenses $ 752,915 including grants of $ 275,000) AGRICULTURAL RECOVERY: To increase access to nutritious food, in FY2024 GFN continued investments in 10 markets to build surplus recovery from fruit and vegetable growers. Thirty-five million kilograms of produce were recovered through agricultural recovery programs, which prevents fruits and vegetables from being lost on-farm or postharvest. 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 Finance and Administration, Senior Director. The draft was then reviewed by the Chief Financial Officer (CFO) and the corporations outside tax preparation firm, which in consultation with the CFO made such revisions to the draft as it considered appropriate. The draft resulting from that review was circulated to the Corporation's Executive team, the Corporation's General Counsel, and the Audit Committee. Their comments were then considered by the CFO and reflected in a revised draft as the CFO, in consultation with the Corporation's outside tax preparation firm, considered appropriate. A draft resulting from this process was then discussed by the Audit Committee at a meeting held on October 30, 2024 also attended by the CFO, Finance and Administration Senior Director, representatives from the Corporation's outside tax preparation firm and legal counsel. The Audit Committee approved that draft for submission to the BOD. The draft was provided to all the members of the BOD in advance of, and approved for filing at, a meeting of the BOD held on November 12, 2024 Form 990, Part VI, Line 12c Conflict of interest policy The conflict of interest policy is distributed annually to the Corporation's directors, key employees and any corporate officers who are not key employees. They are required to disclose actual or potential conflicts of interest, and asked to sign an annual declaration and agree to bring to the BOD's attention any future situation not disclosed in the declaration. All BOD prospective candidates are required to complete a declaration prior to the BOD vote. The BOD or the Steering Committee has the power to consider potential conflict situations as they become aware of them and determine whether a conflict of interest exists. If the BOD has reasonable cause to believe a known or possible conflict of interest was not disclosed and after affording the person an opportunity to explain the alleged failure, is required to take appropriate disciplinary and corrective action. Form 990, Part VI, Line 15a Process to establish compensation of top management official In March 2024, an external consulting firm hired at the direction of the Steering Committee, conducted a market study which compared GFN's CEO's compensation to other CEOs within nonprofit organizations comparable to GFN in terms of size (revenues and FTEs) and/or industry. Data was sourced from published survey sources and the most recently filed IRS Forms 990 of identified peer organizations. The CEO's salary is determined based on this data and GFN's executive compensation philosophy. The BOD meets in executive session and reviews the CEO salary recommended by the Steering Committee. Form 990, Part VI, Line 15b Process to establish compensation of other employees The process to establish compensation for the organization's CFO, VP Programs, VP Development, and VP Communications is the same process used to establish compensation for the CEO as described in the narrative to Form 990, Part VI, Line 15a Form 990, Part VI, Line 19 Required documents available to the public The corporation's audited financial statements are posted to its website annually. While the corporation does not post its governing documents or conflict of interest policy on its website, these documents are available upon request. Form 990, Part IX, Line 11g Other Fees State Registration Preparation - Total Expense: 6415, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 6415; Graphic Design - Total Expense: 72141, Program Service Expense: 72141, Management and General Expenses: , Fundraising Expenses: ; Translation - Total Expense: 77919, Program Service Expense: 77319, Management and General Expenses: , Fundraising Expenses: 600; Executive Search - Total Expense: 160028, Program Service Expense: 5683, Management and General Expenses: 154345, Fundraising Expenses: ; Temporary Help - Total Expense: 79239, Program Service Expense: , Management and General Expenses: 79239, Fundraising Expenses: ; Payroll and PEO Fees - Total Expense: 106833, Program Service Expense: 93202, Management and General Expenses: 6762, Fundraising Expenses: 6869; Conference and Training Events - Total Expense: 81911, Program Service Expense: 71911, Management and General Expenses: 10000, Fundraising Expenses: ; Photography - Total Expense: 79369, Program Service Expense: 76279, Management and General Expenses: 3090, Fundraising Expenses: ; Execute Master Partnership Strategy - Total Expense: 224500, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: 224500; Latin America Consultants - Total Expense: 132273, Program Service Expense: 132273, Management and General Expenses: , Fundraising Expenses: ; Infrastructure and Operations - Total Expense: 74259, Program Service Expense: 74259, Management and General Expenses: , Fundraising Expenses: ; Consulting Projects in South Asia - Total Expense: 210396, Program Service Expense: 210396, Management and General Expenses: , Fundraising Expenses: ; Product Sourcing Capacity Building - Total Expense: 13750, Program Service Expense: 13750, Management and General Expenses: , Fundraising Expenses: ; Knowledge Managment Strategy - Total Expense: 149200, Program Service Expense: 149200, Management and General Expenses: , Fundraising Expenses: ; Climate & Research Consultants - Total Expense: 336473, Program Service Expense: 336473, Management and General Expenses: , Fundraising Expenses: ; Global Strategy & Engagement - Total Expense: 48460, Program Service Expense: 16460, Management and General Expenses: 32000, Fundraising Expenses: ; Asia Pacific Consultants - Total Expense: 30000, Program Service Expense: 30000, Management and General Expenses: , Fundraising Expenses: ; Consulting Project in Africa/ME - Total Expense: 61000, Program Service Expense: 61000, Management and General Expenses: , Fundraising Expenses: ; Media Partnerships and Communication Consultant - Total Expense: 168940, Program Service Expense: 158282, Management and General Expenses: , Fundraising Expenses: 10658; Other HR and Administration Consulting - Total Expense: 136945, Program Service Expense: , Management and General Expenses: 136945, Fundraising Expenses: ; Compensation Benchmarking - Total Expense: 26160, Program Service Expense: , Management and General Expenses: 26160, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Grant Currency Translation gain - 89860; Grant adjustment - 40000;