Charity Review

Issued: April 2017 Expires: April 2019

Charity Seal Holder

Kauai Independent Food Bank

Meets Standards
 
(808) 246-3809 3285 Waapa Rd, Lihue HI 96766-8614 www.kauaifoodbank.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
Conclusions

Kauai Independent Food Bank meets the 20 Standards for Charity Accountability.

Purpose

Educate, Provide Nutritious Food for the Hungry and Respond to Emergencies

Incorporated: 1994 in HI

Also Known As: The Kauai Food Bank, Inc.

Programs

The Kauai Independent Food Bank's vision is to ensure food security for all the people of Kaua`i and Ni`ihau, which is demonstrated through the following programs: 

Keiki Café: Through Keiki Cafe, Kauai Independent Food Bank (KIFB) supports students’ academic enrichment after school, a time when many keiki go hungry. They partner with the Boys & Girls Club of Hawaii, YWCA, Kama`aina Kids, and the Department of Education’s A+ Program to offer services at 10 locations. Every school day, Keiki Café serves healthy snacks like fresh fruit, yogurt, and granola bars to over 900 keiki in eight communities across our island.

Eastside Backpack Program: The Eastside Backpack Program provides keiki healthy and nutritious food each Friday for those keiki who attend the after school activities at the Kapaa Activity Center located on the campus of Kapaa Elementary School and Kapaa High School. Each backpack contains sufficient nutritious and healthy food for a child and his/her siblings for the weekend. This collaborative program with the Kapaa Boys and Girls Club distributes nearly 100 backpacks each week for 40 weeks from August to May to keiki ages 7-17.

Ni'ihau Backpack Program: In collaboration with Kula Aupuni Ni'ihau A Kahelelani Aloha Public Charter School and the Ke Kula Ni'ihau O Kekaha Learning Center Public Charter School in Kekaha, they distribute backpacks filled with nutritious food each Friday to approximately 100 keiki for a 43 week program from August to May. The nutritious food in the backpack is frequently the primary food for the child and his/her siblings over the weekend. This fall, the Anahola Hawaiian Charter School will join the Backpack program.

Kupuna Program: The Kupuna Program provides senior citizens, 60 years and older, the opportunity to acquire fresh fruits, vegetables, bread and dairy products as well as limited amounts of canned goods once a month. This program will supplement the needs of our elderly with nutritious and healthy food choices.

Agency Distribution: Food is made available by the Kauai Independent Food Bank to an agency under the following categories: 
- Pantry and Emergency Site (Food Box Program): A pantry distributes food regularly throughout the month. An emergency site provides emergency food to needy people to prepare and consume off the premises.
- Supplemental and Need Basis Feeding: A supplemental feeding agency serves only snacks for consumption at that site. Need basis feeding is met when food is necessary.
- On–site feeding: An on-site feeding program provides meals to needy people for consumption at the site where the food is prepared. These agencies include: soup kitchens, homeless shelters, senior citizens, low-income day care, group homes, etc.

Uluwehi Emergency Distribution: Emergency food bags and boxes are available on an emergency basis for people who need food on a day when no pantries are open.

Harvesting: In order to meet our Mission of providing nutritious food, we must consistently seek out new and renewable donation sources beginning here on Kauai. Neighbors can help neighbors by donating their surplus to the food bank, and we can help them harvest their surplus. Let us be your neighbor.

Growing Food Together: An innovative collaboration between Kauai Independent Food Bank and three steadfast donors with large fruit orchards who donate the fruits to the Kauai Independent Food Bank. These fresh fruits are distributed through our programs.

Vocational Rehabilitation: The Kauai Independent Food Bank aids individuals in becoming more employable and self-sufficient, which in turn breaks the cycle of poverty and hunger. KIFB offers job training and skill building to both volunteers and temporary employees working in our warehouse and office.

Food Salvage:
The Kauai Independent Food Bank accepts food donations from grocery/retail stores, hotels, and distributors, local growers, and individual donors.

Governance & Staff

CEO: Mr. Kelvin Moniz, Executive Director

Board Chair: Ms. Rowena Cobb, Principal Broker/Owner Business Affiliation: Cobb Realty

Board Size: 9

Staff: 8

Fund Raising
Method(s) used: Direct Mail Appeals Telephone Appeals Invitations to Fundraising Events Print Advertisements (Newspapers, Magazines, etc.) Television Appeals Radio Appeals Grant Proposals Internet Appeals Planned Giving Arrangements Appeals via Social Media (Facebook, etc.) Solicitations for Used Cars

% of Related Contributions on Fundraising: 7.32%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on Kauai Independent Food Bank's Audited Financial Statements for the fiscal year ending Saturday, December 31, 2016.

Source of Funds
Contributions $149,348
Grants and foundations $226,079
Food contributions $390,043
Shared Maintenance Cost fees $17,915
Interest and dividends $3,122
Other $415
Appreciation of marketable securities $6,398
Special events $28,121
Total Income: $821,441
 
Fusion Chart
 
Program Expenses: $658,368
Fundraising Expenses: $58,090
Administrative Expenses: $52,819
Total Expenses: $769,277
 
Income in Excess of Expenses: $52,164
 
Beginning Net Assets: $363,468
Ending Net Assets: $415,633
Total Liabilities: $24,142
Total Assets: $439,775


An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

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Standard 1: Board Oversight


Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

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Standard 10: Accumulating Funds


Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

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Standard 17: Website Disclosures


Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.