Food Distribution Resource Society

Nonprofit profile at a glance

EIN
521096367
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Immokalee, FL, USA
Phone
5407501536
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$191,251
Expenses
$110,939
Assets
$543,885
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • Kimberly L Morgan (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The overall goal of the Society is to facilitate leading-edge information in applied research, implementation of results, and education in the food distribution field. Major foci are retail and wholesa le distribution and the flow of products and services through these firms and institutions. Related areas of interest are patterns of consumption, impacts of technology on processing and manufacturing, packaging and transport, data and information systems in the food and agricultura l industry, market development, and international trade in food products and agricultural commodities.Specifically, the Society seeks to:1.provide a forum for exchange of ideas and information and to act as a clearing house for food distribution research and education;2.encourage applied research, assist with problem definition, provide coordination, foster implementation of results, and assure feedback between researchers and users of results;3.assist with food industry education and training, as well as impleme

What it reported doing in 2024

Provide agricultural annd Food Distribution Conferences, awards for excellence in this field, and editing papers on topic.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 91% 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.

The verdict

MIXED - Revenue comfortably covers expenses and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 57
  • Accountability: 0
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.9%; rating input score 51
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 4.9; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -74.7% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 9.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 50.9% of revenue deployed · 87.7% of spending went to programs
  • Governance: 0 of 1 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $97K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.