The Kroger Co Zero Hunger Zero Waste Foundation

Nonprofit profile at a glance

EIN
830898036
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-N 2018
Location
Cincinnati, OH, USA
Phone
5137624311
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$8,541,313
Expenses
$8,664,481
Assets
$21,730,782
Liabilities
$139,947

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DENISE OSTERHUES (PRESIDENT AND DIRECTOR)
  • KEITH DAILEY (VICE PRESIDENT AND DIRECTO)
  • PATTY LEESEMANN (FORMER EXECUTIVE DIRECTOR / INTER)

Highest reported compensation

  • JAMIE CARR (ASSISTANT SECRETARY): $171,148 total reported compensation
  • PATTY LEESEMANN (FORMER EXECUTIVE DIRECTOR / INTER): $120,030 total reported compensation

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

Overview

Mission

The foundation aims to help end hunger and waste in communities across the u.s.

What it reported doing in 2025

The foundation grants support causes and programs that provide meals for families struggling with hunger or improve access to fresh, healthy food in local communities. Grants also advance sustainability and support programs and solutions that reduce waste and food waste.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 65
  • Accountability: 86
  • Sustainability: 47
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.2%; rating input score 99
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 11th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 81.7%; rating input score 82; 28th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.4%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 2.51; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -11.2% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -14.8% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 17.7% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 99.2% of revenue deployed · 97.7% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.5M in reported program spending
  • Leadership: top reported pay $171K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 178 filed money-flow records
  • Related organizations: 178 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.