Charity Review

Issued: October 2015 Expires: October 2017

Second Harvest Inland Northwest

Accredited Charity
Meets Standards
 
(509) 534-6678 1234 E Front Ave, Spokane WA 99202-2148 www.2-harvest.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
Conclusions

Second Harvest Inland Northwest meets the 20 Standards for Charity Accountability.

Purpose

Fighting Hunger, Feeding Hope: Second Harvest brings community resources together to feed people in need through empowerment, education and partnerships. 

Incorporated: 1972 in WA

Also Known As: 2nd Harvest Inland Northwest , Spokane Food Bank , Second Harvest Tricities , Second Harvest Food Bank Tri-Cities Branch , Second Harvest Food Bank of the Inland Northwest , Second Harvest , 2nd Harvest

Programs

Second Harvest Inland Northwest brings community resources together to feed people in need through empowerment, education, and partnerships.  The organization provides free food to food banks, meal centers, and other programs in the Inland Northwest.  The hunger-relief program spans 26 counties in Eastern Washington and North Idaho.  The food fills nutritional gaps for people in poverty, the working poor, elderly and disabled people on very low fixed incomes, and children and families in temporary crisis.  Second Harvest works with a broad base of community partners to get food to where it is needed most.  According to the organization, in 2014, 23.8 million pounds of food was distributed and over 70 percent of the food provided was fresh produce and other perishables. 

The Mobile Food Bank makes emergency food supplies more accessible to people in need.  A refrigerated truck filled with fresh fruits and vegetables, dairy products, meat, bread, cereal, and other staples visits high-need neighborhoods.  The goal of the Mobile Food Bank is to get more fresh produce onto the plates of vulnerable children, families, and seniors, who do not regularly eat the standard recommended servings of fruits and vegetables because they cannot afford them.  According to the organization, in 2014, the Mobile Food Bank made over 250 visits to churches, schools, community centers, and other locations. 

Second Harvest partners with schools and community partners for Bite 2 Go, getting food supplies to children in need for weekends during the school year.  The Bite 2 Go kits include a mix of healthy, kid-friendly, easy-to-open, single-serving, nonperishable food items to cover four meals and three snacks over the weekend.  The shelf-stable milk, juice, cereal, entrees, and snacks are safe for children to handle on their own because they do not require any cooking or other preparation.  Staff members at participating schools put the packages of food discreetly into the backpacks of students in need every Friday.  According to the organization, the Bite 2 Go program provided almost 55,000 weekend food packs for schoolchildren in the 2013-14 school year. 

Second Harvest’s School Pantry makes food supplies available to students in need.  The organization arranges monthly distributions of groceries to students at high-need middle and high schools.  Second Harvest also works with school staff, parents, and volunteers to establish school-based food pantries.  The organization works closely with educators to establish a responsive system for dealing with chronic hunger among school-aged children. 

Through a partnership with Washington State University Extension Spokane County, Second Harvest offers Food Sense.  This nutrition education program teaches youth and adults with limited incomes skills and behaviors to eat healthy and maximize the value of their food dollars and assistance benefits.  Using community partners to reach eligible youth and adults, Food Sense complements the existing food assistance programs by working directly with people to provide education that builds skills needed to provide themselves and their families with nutritious, low-cost, and safe food. 

Governance & Staff

CEO: Mr. Jason Clark, President & CEO Compensation:* $169,374 Business Affiliation: Second Harvest Inland Northwest

Board Chair: Ms. Carla Cicero, President/CEO Business Affiliation: Numerica Credit Union

Board Size: 13

Staff: 69

* Compensation includes annual salary and, if applicable, benefit plans, expense accounts and other allowances.
Fund Raising
Method(s) used: Direct Mail Appeals Invitations to Fundraising Events Print Advertisements (Newspapers, Magazines, etc.) Television Appeals Radio Appeals Grant Proposals Internet Appeals Planned Giving Arrangements

% of Related Contributions on Fundraising: 0.75%

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 Second Harvest Inland Northwest Audited Financial Statements for the fiscal year ending Monday, June 30, 2014.

Source of Funds
Inkind contributions $60,680,838
Contributions $2,742,102
Government grants $2,529,288
Miscellaneous $1,280,953
Purchase Program $658,984
Special Events $599,651
Nonfederated Organizations $286,836
United Way $111,571
Investment Income $20,118
Total Income: $68,910,341
 
Fusion Chart
 
Program Expenses: $66,273,518
Fundraising Expenses: $503,619
Administrative Expenses: $411,324
Total Expenses: $67,188,461
 
Income in Excess of Expenses: $1,721,880
 
Beginning Net Assets: $8,209,103
Ending Net Assets: $9,930,983
Total Liabilities: $1,244,385
Total Assets: $11,175,368


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

Standards Legend

  • Meets Standards IconMeets Standards
  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
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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.