| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | DELEGATE BROAD AUTHORITY TO A COMMITTEE: THE EXECUTIVE COMMITTEE OF THE BOARD IS COMPRISED OF THREE PERSONS WHO ARE MEMBERS OF THE FULL BOARD. NO STAFF MEMBERS ARE MEMBERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY EXERCISE THE FULL AUTHORITY OF THE BOARD EXCEPT FOR ACTIONS REQUIRING A MAJORITY VOTE BY THE FULL BOARD UNDER CALIFORNIA LAW, ACTIONS CONCERNING BOARD OR COMMITTEE MEMBERSHIP, CHANGES TO THE GOVERNING DOCUMENTS, ANY APPROVAL OF SELF-DEALING TRANSACTIONS, OR CHANGES TO COMPENSATION OF TOP STAFF OR DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW OF FORM 990 BY GOVERNING BODY: THE FORM 990 IS PREPARED BY AN INDEPENDENT TAX ADVISOR FIRM AND THEN THE CHIEF FINANCIAL OFFICER AND CONTROLLER MAKE A FULL REVIEW OF THE FORM 990 TO VERIFY ACCURACY. THE RETURN IS THEN REVIEWED BY THE FINANCE & ENTERPRISE RISK MANAGEMENT COMMITTEE (FERM). AFTER THAT, THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY: THE CONFLICT OF INTEREST POLICY COVERS TOP MANAGEMENT AND MEMBERS OF THE BOARD OF DIRECTORS. INDIVIDUALS ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. THE CORPORATE SECRETARY REVIEWS THE SIGNED STATEMENTS AND MONITORS TRANSACTIONS FOR POTENTIAL CONFLICTS OF INTEREST. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 15 | FH ASSOCIATION DOES NOT COMPENSATE OFFICERS DIRECTLY. THEREFORE, THESE LINES WERE ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. COMPENSATION IS PAID BY FOOD FOR THE HUNGRY, INC., A RELATED ORGANIZATION LISTED IN SCHEDULE R. THE BOARD OF DIRECTORS FOR FOOD FOR THE HUNGRY, INC. IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE CEO. THE CEO, IN CONSULTATION WITH HR, IS RESPONSIBLE FOR DETERMINING COMPENSATION FOR THE ORGANIZATION'S OTHER OFFICERS AND KEY EMPLOYEES. WHEN DETERMINING AN APPROPRIATE LEVEL OF COMPENSATION FOR A GIVEN POSITION, THE BOARD WORKS CLOSELY WITH THE HUMAN RESOURCES DEPARTMENT. COMPARABILITY DATA IS COLLECTED ON SALARY AND BENEFITS OFFERED BY SIMILAR-SIZED, LIKE-MINDED NON-PROFIT ORGANIZATIONS. THIS INFORMATION IS USED TO SET A BENCHMARK IN DETERMINING APPROPRIATE COMPENSATION TO OFFER. THE COMPENSATION POLICY IS USED TO SET COMPENSATION WHEN AN OFFICER OR KEY EMPLOYEE IS FIRST HIRED, AS WELL AS ANY TIME THEIR COMPENSATION PACKAGE IS SUBJECT TO CHANGE. ALL COMPENSATION DECISIONS ARE RECORDED CONTEMPORANEOUSLY IN DOCUMENTATION HELD BY THE HUMAN RESOURCES DEPARTMENT. THE BOARD APPROVES SALARIES AND BENEFITS IN TOTAL WHEN IT APPROVES THE ANNUAL BUDGET AT ITS SEPTEMBER MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | FOOD FOR THE HUNGRY, INC., A RELATED ORGANIZATION OF FH ASSOCIATION, POSTS FH ASSOCIATION'S ANNUAL AUDITS ON ITS WEBSITE AT HTTP://FH.ORG/ABOUT/FINANCES. COPIES OF FH ASSOCIATION'S TAX RETURNS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990 PART IX: | ALL EXPENSES INCURRED IN THE COUNTRY OFFICES ARE CONSIDERED 100% PROGRAM-RELATED, AS THEY DIRECTLY SUPPORT THE EXECUTION, OVERSIGHT, AND DELIVERY OF PROGRAM ACTIVITIES. THESE COSTS ARE CLASSIFIED ACCORDING TO THEIR NATURE AS EITHER DIRECT OR INDIRECT PROGRAM EXPENSES, BUT NONE ARE DEEMED ADMINISTRATIVE IN PURPOSE. |
| FORM 990 PART XI, LINE 9 OTHER CHANGE IN NET ASSETS OR FUND BALANCES: | DESCRIPTION AMOUNT GAIN ON FOREIGN CURRENCY TRANSLATION 1,017,999 |
| FORM 990, PART I LINE 5, PART V, LINE 2A & PART IX LINES 7-10: | MOST SALARY PAYMENTS GO TO NON-UNITED STATES CITIZENS, WHO ARE EXEMPT FROM W-2/W-3 REQUIREMENTS. ALL UNITED STATES CITIZEN STAFF ARE COMPENSATED BY A RELATED ORGANIZATION, FOOD FOR THE HUNGRY, INC. FOOD FOR THE HUNGRY, INC. FILES ALL REQUIRED PAYROLL INFORMATION RETURNS AS REQUIRED BY THE IRS. AS SUCH, DUE TO COMMON PAYMASTER RULES AS INSTRUCTED BY THE IRS, THE NUMBER OF EMPLOYEES REPORTED REPRESENT THE NUMBER OF U.S. EMPLOYEES WHO WORK FOR THE FILING ORGANIZATION BUT ARE COMPENSATED BY A RELATED ORGANIZATION. THE AMOUNTS INCLUDED IN 990, PART IX, LINES 7-10 INCLUDE THE SALARIES AND WAGES FOR BOTH U.S. AND FOREIGN INDIVIDUALS. |
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