The Soup Kitchen Inc.

“Form 990 is reviewed at a duly called Board meeting prior to submission to the IRS.”

“The issue of conflicts of interest is raised and discussed annually, at a duly called Board meeting.”

“Compensation for the executive director is determined by the Board of Directors at a duly called meeting after reviewing the directors performance and contributions and the organizations finances for the year.”

“Compensation for all other employees is determined by the Board of Directors at a duly called meeting after reviewing the employees performance and contributions and the organizations finances for the year.”

“All Forms 990, governing documents and conflicts of interest statements are available upon request to any person making a request to view them. Form 990 is also available on the Guidestar.org website.”

“Whistleblower Policy. The Organization has a policy that outlines the procedures for handling employee complaints and provides a confidential way for employees to report any financial mismanagement.”

“The revenue listed on Part VIII, Line 1g includes $2,003,177 of In-Kind Donations.”

“The organization is reporting a reconciliation adjustment of ($1,122,335) in connection with its change from a fiscal year ending September 30 to a calendar year ending December 31 and the related short-year period. In the prior return, a one-time adjustment was included to align certain tax return balances with the organizations audited financial statement presentation. As of December 31, 2025, this adjustment reverses temporary tax-basis entries and historical in-kind inventory valuation differences not reflected in the organizations regular books and records. This is a non-cash reconciliation adjustment and does not represent current-period operating activity. Its purpose is to align the ending net assets reported on Part X with the organizations year-end books.”

“During the short-year period ending December 31, 2025, the organization successfully transitioned its accounting period to a calendar year. Despite the truncated reporting period, the organization maintained full operational capacity, distributing approximately $2,003,177 in non-cash food and supplies. The reported program service expenses reflect a consistent allocation methodology (85% General Food/Supplies, 14.2% Meals on Wheels, 0.6% Taking Care of Our Babies, and 0.2% LiftUP) to ensure continuity in reporting the scale and impact of the mission.”

“The organization maintains its internal books and records using the straight-line method of depreciation for financial statement purposes. The adjustment of $3,555 reported on this line represents a comulative timing difference between book-basis accumulated depreciation and tax-basis depreciation. This difference primarily relates to historical variations in leasehold amortization and prior-year asset disposals.”