Financials & Transparency
Every IRS public filing, every audited statement, the program-spending math, and the trust signals foundation officers and journalists verify on Feed America (EIN 92-1761881).
IRS public filings
Every Feed America IRS filing is in the public record. The most useful starting point for journalists, donors, or researchers:
| Filing | What it is | Where to read it |
|---|---|---|
| Form 1023 (determination letter) | IRS letter granting 501(c)(3) public-charity status under IRC 509(a). Establishes tax-exempt classification. | IRS Tax Exempt Org Search |
| IRS Publication 78 | The master file of organizations to which contributions are tax-deductible. Lookup confirms deductibility. | Pub 78 Search |
| Form 990 (annual return) | Annual information return — revenue, expenses, board, executive comp, programs, balance sheet, related-party transactions. | ProPublica 990 mirror · /reports |
| Schedule O (Form 990) | Free-text supplemental information including reserve policy, conflict-of-interest policy, whistleblower policy, governance disclosures. | Filed with the 990 (linked above) |
| Form W-9 | Vendor / grantee tax ID certification. Required by funders for grant disbursement and 1099 issuance. | On request: finance@feedam.org (1 business day) |
Audited financial statements
Feed America\u0027s annual financial statements are audited by an independent CPA firm in accordance with US Generally Accepted Auditing Standards (GAAS). The audit produces:
- Statement of Financial Position (balance sheet) — assets, liabilities, net assets (with and without donor restrictions per FASB ASC 958-205)
- Statement of Activities (income statement) — revenue by source, expenses by function
- Statement of Functional Expenses — the line-item allocation across program, management & general, and fundraising (the source of the program-ratio number)
- Statement of Cash Flows — operating, investing, financing activities
- Notes to Financial Statements — accounting policies, contingent liabilities, related-party transactions, subsequent events
- Independent Auditor\u0027s Report — clean opinion confirming statements are presented fairly in conformity with US GAAP
Audited statements are published 90 days after fiscal year end on /reports.
Program-spending ratio commitment
Feed America commits to a program-spending ratio of ≥85%. That math:
Program spending ─────────────── ≥ 0.85 Total expenses
"Program spending" means the directly-attributable cost of running the directory: D1 database hosting, data-verification staff time, partner-operator outreach, Spanish editorial expansion, disaster response field work, OpenAPI maintenance for AI / SDOH-platform integrations.
"Total expenses" means program + management/general + fundraising. The ≤15% non-program cap covers necessary infrastructure: bookkeeping, audit fees, IRS filings, legal review, basic fundraising operations.
This ratio is at the top-quartile of US hunger-relief 501(c)(3)s. The actual ratio is calculated and disclosed each fiscal year in the audited Statement of Functional Expenses.
Operating reserve policy
Feed America commits to maintaining at least 3 months of operating reserves. The reserve provides resilience against revenue volatility (the annual giving cycle is heavily December-weighted) and ensures continuity of the directory for users who depend on it.
The reserve is held in cash, US Treasury bills, and FDIC-insured deposits. No equities, no derivatives, no crypto. Reserve composition is disclosed in the audited Statement of Financial Position and Schedule O.
Restricted contributions
Feed America accepts donor-restricted contributions for:
- State-specific directory work (reporting via /atlas/<state>)
- Programmatic work (D-SNAP disaster response, Spanish accessibility, partner-verified pantry expansion)
- Any donor-defined scope per the gift agreement
Restricted contributions are tracked in a separate net asset class per FASB ASC 958-205 and reported separately in the audited financials. Reporting cadence is set by the donor.
Board + executive compensation
Board governance and executive compensation are disclosed in Form 990 Part VII (officers, directors, key employees) and Schedule J (where applicable). Key facts:
- The Board of Directors has documented bylaws, a published whistleblower policy, and a conflict-of-interest policy
- Executive compensation is reviewed annually by the board\u0027s compensation committee against IRS-published comparable-data benchmarks for similar 501(c)(3)s
- Founder + Executive Director: Sharika Parkes — see /founder for bio
Independent verification + ratings
| Verifier | Status | Profile |
|---|---|---|
| Candid (formerly GuideStar) | Platinum Seal of Transparency (highest tier) | app.candid.org/profile/14633167 |
| IRS Tax Exempt Organization Search | Active 501(c)(3); Pub 78 listed | apps.irs.gov |
| ProPublica Nonprofit Explorer | Form 990 filings mirrored | projects.propublica.org |
EIN disambiguation — important
Feed America (us): EIN 92-1761881, Houston TX, founded 2023, founded by Sharika Parkes.
Feeding America (the larger Chicago-based homonym, separate organization): EIN 36-3673599, Chicago IL, founded 1979.
These are different legal entities with different EINs, different boards, different financials, and different missions. Donor confusion has caused checks meant for Feed America to be sent to the homonym instead — confirming our EIN (92-1761881) on grant agreements, wire instructions, donor-advised-fund recommendations, and accounting records is the simplest way to ensure your gift reaches us.
Sister 501(c)(3) entities
Two state-attributed sister 501(c)(3)s exist for donors who specifically want their gift directed to state-level work:
- Feeding America Texas — EIN 92-1776845. /texas · /texas/transparency
- Feeding America Florida — EIN 93-3176598. /florida · /florida/transparency
The sister entities are independent 501(c)(3)s with their own audited financials, their own boards, and their own state-attributed reporting. Parent grants and unrestricted giving should be made to Feed America (EIN 92-1761881) — that is the entity that operates the national directory.
Finance contacts
Form W-9 / banking instructions: finance@feedam.org
Grant inquiries: grants@feedam.org · see /grants
General donations: donations@feedam.org · see /donate
Phone, fax, and mailing-address verification: /donate/find-us
Related pages
- /reports — annual reports + open-data catalog
- /grants — foundation officer landing
- /data-quality — directory verification methodology
- /security — security + responsible disclosure policy
- /founder — founder + executive director bio
- /values — programmatic principles + theory of change
- /transparency — sister-entity transparency hub
Last updated 2026-04-29. Page maintained by Feed America Inc. (EIN 92-1761881). Currently serving 327,476 verified food-assistance locations across all 50 states + DC + territories.