360 Eats

Nonprofit profile at a glance

EIN
843980506
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2020
Location
Saftey Harbor, FL, USA
Phone
7274809829
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Food Programs

Official website

Reported finances

Revenue
$708,866
Expenses
$736,356
Assets
$252,677
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Highest reported compensation

  • Cameron Macleish (Exec Director/Co-Founder): $60,549 total reported compensation
  • Ellen Macleish (Exec Chef/ Co-Founder): $60,549 total reported compensation
  • Clint Bridges (Employee): $34,750 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We strive to end hunger and food waste in the Tampa Bay community through innovative solutions that rescue and redistribute fresh, healthy surplus food, while also providing job training for those facing employment barriers.

What it reported doing in 2025

360 Eats operates an integrated food rescue, meal distribution, culinary workforce development, and composting program serving food-insecure individuals and families throughout the Tampa Bay area. The organization rescues fresh surplus food from local businesses and transforms it into nutritious, chef-prepared meals distributed through a free mobile meal program and food pantry partnerships. In 2025, 360 Eats rescued 199,904 pounds of food, preventing 102.41 metric tons of CO2e emissions from entering the atmosphere, served 31,272 free meals, and provided paid culinary workforce training for individuals facing employment barriers. A complementary composting initiative diverted additional food waste from landfills, returning nutrients to local community gardens.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 86
  • Accountability: 78
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.1%; rating input score 95
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: $88.59 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.9%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 30.6%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 61.4% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 50.2% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 32.7% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 95.1% of revenue deployed · 91.5% of spending went to programs
  • Governance: 8 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $674K in reported program spending
  • Leadership: top reported pay $61K · 16 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 7/100.