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: info@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 2021, founded by Sharika Parkes.
Multiple US food charities have similar-sounding names. Always verify the recipient by EIN on IRS.gov before donating.
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: info@feedam.org
Grant inquiries: info@feedam.org · see /grants
General donations: info@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 2026-06-15. Page maintained by Feed America Inc. (EIN 92-1761881). Currently serving 566,748 verified food-assistance locations across all 50 states + DC + territories.