Civic Intelligence

Community Harvest Food Bank of Northeast Indiana Inc.

990 • Fiscal year 2020 • EIN 31-1100607

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 13, 2020

PO Box 10967Fort Wayne, IN 46855

(260) 447-3696

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.04x

Higher debt load relative to assets than 24% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

62nd percentile

9.3%

Higher net margin than 62% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

26th percentile

$110,693

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

81st percentile

27%

Faster asset growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

44th percentile

-0.1%

Faster revenue growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$11,763,895

Up $2,524,032 (+27%) from 2019

Net Assets

Up

$11,302,141

Up $2,129,652 (+23%) from 2019

Liabilities

Up

$461,754

Up $394,380 (+585%) from 2019

Revenue

Down

$24,186,114

Down $35,872 (-0.1%) from 2019

Expenses

Down

$21,935,480

Down $2,358,410 (-9.7%) from 2019

Net Income

Up

$2,250,634

Up $2,322,538 (+3230%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2016: $9,225,070Liabilities 2016: $47,838Net Assets 2016: $9,177,2322016Assets 2017: $9,826,308Liabilities 2017: $62,909Net Assets 2017: $9,763,3992017Assets 2018: $9,283,862Liabilities 2018: $69,762Net Assets 2018: $9,214,1002018Assets 2019: $9,239,863Liabilities 2019: $67,374Net Assets 2019: $9,172,4892019Assets 2020: $11,763,895Liabilities 2020: $461,754Net Assets 2020: $11,302,1412020Assets 2021: $14,682,223Liabilities 2021: $90,820Net Assets 2021: $14,591,4032021Assets 2022: $14,963,201Liabilities 2022: $133,896Net Assets 2022: $14,829,3052022Assets 2023: $15,839,940Liabilities 2023: $154,451Net Assets 2023: $15,685,4892023Assets 2024: $16,876,705Liabilities 2024: $381,456Net Assets 2024: $16,495,2492024Assets 2025: $16,577,551Liabilities 2025: $391,745Net Assets 2025: $16,185,8062025

Highlighted filing

2020

Assets$11,763,895
Liabilities$461,754
Net Assets$11,302,141

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2016: $19,931,685Expenses 2016: $19,667,052Net Income 2016: $264,6332016Revenue 2017: $22,280,275Expenses 2017: $21,755,979Net Income 2017: $524,2962017Revenue 2018: $22,378,399Expenses 2018: $22,984,466Net Income 2018: -$606,0672018Revenue 2019: $24,221,986Expenses 2019: $24,293,890Net Income 2019: -$71,9042019Revenue 2020: $24,186,114Expenses 2020: $21,935,480Net Income 2020: $2,250,6342020Revenue 2021: $35,344,125Expenses 2021: $34,037,292Net Income 2021: $1,306,8332021Revenue 2022: $26,255,760Expenses 2022: $25,835,866Net Income 2022: $419,8942022Revenue 2023: $25,318,443Expenses 2023: $24,510,166Net Income 2023: $808,2772023Revenue 2024: $24,528,959Expenses 2024: $23,897,970Net Income 2024: $630,9892024Revenue 2025: $26,989,668Expenses 2025: $27,053,582Net Income 2025: -$63,9142025

Highlighted filing

2020

Revenue$24,186,114
Expenses$21,935,480
Net Income$2,250,634
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 13, 2020
Return Version
2019v5.0
Gross Receipts
$24,507,074
Mission and Program Overview

Mission

Community harvest food bank of northeast indiana, inc. (chfb) is a not- for-profit organization dedicated to the alleviation of hunger through the full use of donated food and other resources.

Community harvest food bank of northeast indiana, inc. Is a not-for-profit organization dedicated to the alleviation of hunger through the full use of donated food and other resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,926,130$6,121,722▲ $195,592
Savings and Temporary Cash Investments$350,972$2,556,054▲ $2,205,082
Inventories for Sale or Use$840,902$1,180,666▲ $339,764
Investments in Publicly Traded Securities$754,292$752,009▼ $2,283
Cash and Non-Interest-Bearing Accounts$794,047$693,396▼ $100,651
Investments Other Securities$200,730$195,578▼ $5,152
Pledges and Grants Receivable$269,470$156,797▼ $112,673
Prepaid Expenses and Deferred Charges$30,018$46,063▲ $16,045
Accounts Receivable$45,855$42,095▼ $3,760
Receivables From Officers Etc$27,447$19,515▼ $7,932
Total Assets$9,239,863$11,763,895▲ $2,524,032
Liabilities
Other Liabilities-$249,200-
Accounts Payable and Accrued Expenses$67,374$119,177▲ $51,803
Deferred Revenue-$93,377-
Total Liabilities$67,374$461,754▲ $394,380
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,785,267$10,413,546▲ $1,628,279
Net Assets With Donor Restrictions$387,222$888,595▲ $501,373
Total Net Assets Fund Balance$9,172,489$11,302,141▲ $2,129,652
Total Liabilities and Net Assets / Fund Balance$9,239,863$11,763,895▲ $2,524,032

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,637,229$2,262,475$6,899,704
Equipment$708,072$1,694,913$2,402,985
Land$712,247-$712,247
Other Land Buildings$64,174-$64,174

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$955,022-▲ $7,157$14,592$947,587
2018$929,274-▲ $43,032$17,284$955,022
2017$612,083$250,000▲ $67,191-$929,274
2016$543,149-▲ $68,934-$612,083
2015$573,239-▼ $22,307$7,783$543,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen CumberlandExecutive PrFT$100,205$10,488$110,693
John WolfCEOFT$90,725$13,516$104,241

Board Members and Trustees

NameTitle
Chris GomezPresident (2
Donna VanvlerahPresident (2
Brandon WhiteBoard Member
David AguileraBoard Member
Deb TreeshBoard Member
GREG O'DANIELBoard Member
Huzvaak LimzerwalaBoard Member
Jared ThompsonBoard Member
Kara KelleyBoard Member
Matthew ElliottBoard Member
Melanie PettyBoard Member
Nick HessBoard Member
Rep Chris JudyBoard Member
Sherilyn EmbertonBoard Member
Steve EnglekingBoard Member
Todd RamseyBoard Member
Tammy AndrewsSecretary
Burt BrunnerTreasurer
Adam SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$23,526,522
Program Service Revenue
$549,580
Investment Income
$140,462
Other Revenue
$-30,450
All Other Contributions
$23,381,011
Change in Net Assets
$2,250,634

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory17,156$18,480,402National Average Per Lb
Other Non Cash Contri Table6$22,800Retail Value
Other Non Cash Contri Table75$10,782Retail Value
Total Noncash Contributions17,237$18,513,984-

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,179,863
Revenue Not Reported on Financial Statements
$6,251
Revenue Not Reported on Form 990
$-37,216
Total Revenue per Audited Statements
$24,142,647
Total Revenue per Form 990
$24,186,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$18,241,664
Salaries, Compensation, and Employee Benefits$1,870,129
Other Expenses$1,823,687
Total Fundraising Expense$332,525
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$18,241,664--$18,241,664
Other Salaries and Wages$1,137,310$52,816$152,420$1,342,546
Depreciation Depletion$324,315$20,762$41,526$386,603
Fees for Services Other$217,060$7,489$15,414$239,963
Current Officers, Directors, Trustees, and Key Employees$197,653$9,041$26,086$232,780
Other Employee Benefits$139,271$14,176$14,080$167,527
Office Expenses$118,063$14,397$18,444$150,904
Occupancy$106,643$5,303$8,634$120,580
Payroll Taxes$96,876$4,526$12,800$114,202
Insurance$65,018$29,171-$94,189
Travel$4,386$1,702$32,248$38,336
Other Expenses$37,814$-1,134$133$36,813
Fees for Services Accounting-$14,800-$14,800
Advertising$3,431$535$10,740$14,706
Pension Plan Contributions$13,074--$13,074
Fees for Service Investment Mgmnt Fees-$6,251-$6,251
Total Functional Expenses$21,423,120$179,835$332,525$21,935,480

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$22,012,995
Total Expenses per Form 990$21,935,480
Expenses per Audited Statements$21,929,229
Expenses Not Reported on Form 990$83,766
Expenses Not Reported on Financial Statements$6,251
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$51,474
Fundraising Gross Income$39,512
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Roaring 20s$172,416$29,905$10,463$19,442
Mac&cheese Fest$12,607$9,607$6,684$2,923
Total Events$185,023$39,512$51,474$-11,962
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$27,447$19,515▼ $7,932
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$249,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The treasurer presents the draft of form 990 to the finance committee and to the board and leads the discussion over its content. Revisions are made to the draft as necessary. The board of directors formally approves the 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest statements are provided to board members and key employees annually. Any conflicts disclosed are reviewed by the board and appropriate steps are taken to resolve the conflict. If a conflict involves a board member, then that board member abstains from any vote related to the third party.

Form 990, Page 6, Part VI, Line 15A

Executive director's compensation is reviewed by the executive committee for reasonableness. The committee compares the compensation with similar positions held in other non-profit organizations in the same geographic area. Once the compensation is approved by the committee it is submitted with the budget to the full board for approval.

Form 990, Page 6, Part VI, Line 15B

Other salaries are reviewed annually by the finance committee in conjunction with the development of the overall budget for the organization. Once the budget has been finalized it is submitted to the full board for final approval.

Form 990, Page 6, Part VI, Line 19

Requests for copies of governing documents must be made in writing to the executive president/ceo.

Filing and Contact Details

Filer

Filer Name
Community Harvest Food Bank of
EIN
31-1100607
Phone
2604473696
Address
PO BOX 10967, FORT WAYNE, IN 46855

Signing Officer

Name
Carmen Cumberland
Title
Executive President
Phone
2604473696
Signed
2020-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Cumberland
Formed
1983
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
56
Volunteers
6,958

Preparer

Firm
Haines Isenbarger & Skiba LLC
Address
4630 W JEFFERSON BLVD 8, FORT WAYNE, IN 46804
Preparer
Todd E Haines
Phone
2604369500
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

Due to the health and economic effects of covid-19, community harvest has experienced double and even triple the normal demand for food assistance. Since march 2020, the food bank has taken actions to reduce exposure and risk to clients, staff, and volunteers by implementing drive-through food distributions, mask and glove use, and social distancing. Farm wagon site locations underwent changes and updates to accommodate increased traffic for drive-through distributions. Saturday helping hands has increased distribution to more than 1,200 families per week since the pandemic. As a designated first responder in disaster, community harvest has remained open and committed to helping vulnerable members of the community - food insecure children, seniors, veterans, and families. In addition, the indiana national guard has been instrumental in helping to continue services and programs to those in need by assisting the food bank and clients directly.

Form 990, Page 2, Part III, Line 4D

Other programs: farm wagon provides fresh fruits and vegetables, dairy products, and sandwich bread to clients throughout all nine counties in our service region. Refrigerated trucks visit multiple locations throughout the month to distribute fresh foods to individuals and families in identified food deserts, both rural and urban. The farm wagon mobile pantry is a key program focusing our efforts to provide fresh, nutrient dense foods to clients who do not have affordable access to such items. Kids backpack/teenpak programs provide a ten-pound bag of shelf stable food to children and teens up to age 18 every weekend year-round. Teachers and guidance staff refer disadvantaged and at-risk youth to the program. While kids and teens have school lunches and other meal programs available during the week, these can often be the only meals they can count on. Backpack/teenpak provides a healthy food resource for these children to count on during the weekend when other programs are unavailable. Each bag contains protein, fruits, vegetables, snacks, juice, and soups to provide balanced nutrition to each recipient, plus a hungry sibling. Kids caf and summer feeding programs provide after school and summer meals to children without reliable access to meals. Through the usda and state of indiana, chfb provides food to designated feeding sites, such as parks and recreation, and youth activity centers. Volunteers prepare meals for children in attendance, and site staff provide enrichment activities, such as educational or outdoor activities. These programs blend nicely with kids backpack/teenpak as, combined, they ensure that children are fed every day of the week. Saturday helping hands provides groceries to families each week from 9-11 a.m., including foods such as produce, dairy, bread and bakery, and other available items. Volunteers and staff serve all who attend, often hundreds of families per week (average of 1,000). Chfb participates in the following usda and state of indiana programs: the emergency food assistance program (tefap), commodity supplemental food program (csfp), child and adult care food program (cacfp), and summer food service program (sfsp).

Form 990, Part XI, Line 9

Rental expenses 81,334 rental expenses -81,334

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The community foundation endowment interest will be used for general support. The star endowment interest will be used to sustain and grow its seniorpak program.

Schedule D, Page 3, Part X

Chfb is exempt from income taxes under section 501(c)(3) of the united states internal revenue code, and qualifies for the charitable contribution deduction. Chfb has been classified as an organization that is not a private foundation under section 509(a) of the internal revenue code. Chfb is also exempt from state income taxes. However, chfb is subject to federal income tax on any unrelated business taxable income. Chfb provides liabilities for uncertain income tax positions when a liability is probable and estimable. Management believes that it has appropriate support for any tax positions taken or expects to be taken and as such, does not have any uncertain tax positions that should be recognized, measured or disclosed in the financial statements. Management believes chfb is no longer subject to examination by taxing authorities for years before june 30, 2017.

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSES 81,334

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 81,334

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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY CUPBOARD: COMMUNITY CUPBOARD IS A UNIQUELY DESIGNED PANTRY WHERE FAMILIES STRUGGLING WITH HUNGER SELECT GROCERIES AT NO COST TO THEM. STAFF AND VOLUNTEERS ARE DEDICATED TO TREATING ALL CLIENTS WITH DIGNITY AND RESPECT, WHILE RESPONDING TO QUESTIONS OR REQUESTS FOR ASSISTANCE. FAMILIES MAKE SELECTIONS FROM A WIDE ASSORTMENT OF AVAILABLE PRODUCE, PROTEIN, DAIRY, AND SHELF STABLE FOOD ITEMS. THE HOPE FOR HEROES PROGRAM BEGAN IN 2016 TO PROVIDE FOOD ASSISTANCE AT NO COST TO VETERANS AND MILITARY FAMILIES EXPERIENCING HARDSHIP THROUGH TRANSITION. FAMILIES ARE ELIGIBLE TO RECEIVE 100 POUNDS OF FOOD EACH MONTH FOR NINE MONTHS IN THE COMMUNITY CUPBOARD PANTRY, ENOUGH TO FILL A LARGE GROCERY CART.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SENIOR PAK: SENIORPAK PROVIDES GROCERIES TWICE PER MONTH AT NO COST TO LOW INCOME OLDER ADULTS IN NORTHEAST INDIANA. SENIORS WHO ARE MEDICALLY HOMEBOUND RECEIVE GROCERIES DELIVERED TO THEIR HOMES BY VOLUNTEERS, WHILE SENIORS WHO ARE MOBILE VISIT THE CHFB FACILITY TO RECEIVE FOOD EVERY OTHER WEDNESDAY. MANY SENIOR CITIZENS ARE FORCED TO MAKE TOUGH CHOICES, SUCH AS WHETHER TO BUY GROCERIES OR OTHER NECESSITIES LIKE PRESCRIPTION MEDICATION. SENIORPAK PROVIDES BALANCED FOODS TO PROMOTE BETTER OVERALL HEALTH AND QUALITY OF LIFE AMONG VULNERABLE OLDER ADULTS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS: FARM WAGON PROVIDES FRESH FRUITS AND VEGETABLES, DAIRY PRODUCTS, AND SANDWICH BREAD TO CLIENTS THROUGHOUT ALL NINE COUNTIES IN OUR SERVICE REGION. REFRIGERATED TRUCKS VISIT MULTIPLE LOCATIONS THROUGHOUT THE MONTH TO DISTRIBUTE FRESH FOODS TO INDIVIDUALS AND FAMILIES IN IDENTIFIED FOOD DESERTS, BOTH RURAL AND URBAN. THE FARM WAGON MOBILE PANTRY IS A KEY PROGRAM FOCUSING OUR EFFORTS TO PROVIDE FRESH, NUTRIENT DENSE FOODS TO CLIENTS WHO DO NOT HAVE AFFORDABLE ACCESS TO SUCH ITEMS. KIDS BACKPACK/TEENPAK PROGRAMS PROVIDE A TEN-POUND BAG OF SHELF STABLE FOOD TO CHILDREN AND TEENS UP TO AGE 18 EVERY WEEKEND YEAR-ROUND. TEACHERS AND GUIDANCE STAFF REFER DISADVANTAGED AND AT-RISK YOUTH TO THE PROGRAM. WHILE KIDS AND TEENS HAVE SCHOOL LUNCHES AND OTHER MEAL PROGRAMS AVAILABLE DURING THE WEEK, THESE CAN OFTEN BE THE ONLY MEALS THEY CAN COUNT ON. BACKPACK/TEENPAK PROVIDES A HEALTHY FOOD RESOURCE FOR THESE CHILDREN TO COUNT ON DURING THE WEEKEND WHEN OTHER PROGRAMS ARE UNAVAILABLE. EACH BAG CONTAINS PROTEIN, FRUITS, VEGETABLES, SNACKS, JUICE, AND SOUPS TO PROVIDE BALANCED NUTRITION TO EACH RECIPIENT, PLUS A HUNGRY SIBLING. KIDS CAF AND SUMMER FEEDING PROGRAMS PROVIDE AFTER SCHOOL AND SUMMER MEALS TO CHILDREN WITHOUT RELIABLE ACCESS TO MEALS. THROUGH THE USDA AND STATE OF INDIANA, CHFB PROVIDES FOOD TO DESIGNATED FEEDING SITES, SUCH AS PARKS AND RECREATION, AND YOUTH ACTIVITY CENTERS. VOLUNTEERS PREPARE MEALS FOR CHILDREN IN ATTENDANCE, AND SITE STAFF PROVIDE ENRICHMENT ACTIVITIES, SUCH AS EDUCATIONAL OR OUTDOOR ACTIVITIES. THESE PROGRAMS BLEND NICELY WITH KIDS BACKPACK/TEENPAK AS, COMBINED, THEY ENSURE THAT CHILDREN ARE FED EVERY DAY OF THE WEEK. SATURDAY HELPING HANDS PROVIDES GROCERIES TO FAMILIES EACH WEEK FROM 9-11 A.M., INCLUDING FOODS SUCH AS PRODUCE, DAIRY, BREAD AND BAKERY, AND OTHER AVAILABLE ITEMS. VOLUNTEERS AND STAFF SERVE ALL WHO ATTEND, OFTEN HUNDREDS OF FAMILIES PER WEEK (AVERAGE OF 1,000). CHFB PARTICIPATES IN THE FOLLOWING USDA AND STATE OF INDIANA PROGRAMS: THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP), COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP), CHILD AND ADULT CARE FOOD PROGRAM (CACFP), AND SUMMER FOOD SERVICE PROGRAM (SFSP).
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