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CHARITY REVIEW
Issued: March 2025 Expires: March 2027

Kauai Independent Food Bank

Standards Not Met
Standards Not Met
6 7 8 11 14 16 17 18
3285 Waapa Road
Lihue, HI, 96766

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

Kauai Independent Food Bank does not meet the following 8 Standards for Charity Accountability:

Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

KIFB does not meet this Standard because:

  • The organization's effectiveness assessment policy does not specify that this assessment will take place at least once every two years.

Standard 7 (Board Approval of Written Report on Effectiveness)
Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

KIFB does not meet this Standard because:

  • The organization has not completed an effectiveness assessment in the last two years.

Standard 8 (Program Service Expense Ratio)
Spend at least 65% of its total expenses on program activities.

KIFB does not meet this Standard because:

  • According to its 2022 IRS Form 990, the organization spent $642,410, or about 55% of its total expenses on programs.

Standard 11 (Financial Statements)
Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

KIFB does not meet this Standard because:

  • The organization states it does not have audited financial statements for 2022.

Standard 14 (Budget)
Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

KIFB does not meet this Standard because, when the organization provided 2024 budget information, it indicated that the budget:

  • Did not identify total projected program service expenses.

Standard 16 (Annual Report)
Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

KIFB does not meet this Standard because:

  • The organization states it does not have an annual report covering activities conducted in the 2022.

Standard 17 (Web Site Disclosures)
Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

KIFB does not meet this Standard because the organization’s website, http://kauaifoodbank.org/, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:

  • Electronic access to the organization’s 2022 IRS Form 990.

Standard 18 (Privacy for Written Appeals & Internet Privacy)
Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

KIFB does not meet this Standard because:

The BBB Wise Giving Alliance requested but did not receive complete information from the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: 13

Kauai Independent Food Bank meets the remaining 11 Standards for Charity Accountability.

Stated Purpose:
"to educate, provide nutritious food for the hungry, and respond to emergencies."

Year, State Incorporated:
1994, HI

Kauai Independent Food Bank (KIFB) reports that it distributes food to residents of the County of Kauai, Hawaii. The organization offers food distribution programs through its Keiki Cafe, Backpack, Kupuna delivery program, and other agency partners. KIFB's Keiki Cafe supports child academic enrichment in after-school programs through the serving of healthy and nutritious snacks. The organization also provides backpacks full of food for children and their families over the weekend and school breaks. KIFB's Kupuna delivery program partners with other area agencies to receive, pack, and deliver food to elder communities across Kauai. The program works to ensure every senior receives a well-rounded selection catered towards elders with low-sodium, high-protein foods.

For the year ended December 31, 2022, Kauai Independent Food Bank's program expenses were:

Program services $642,410
Total Program Expenses $642,410

Chief Executive
Kevin Moniz, Executive Director

Compensation*
$90,000

Chair of the Board
Cyndi Ayonon

Chair's Profession / Business Affiliation
President, Kauai Filipino Chamber of Commerce

Board Size
7

Paid Staff Size
7

*2023 compensation, as reported by the organization, includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.

Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Radio, Television

Fundraising costs were 4% of related contributions. (Related contributions, which totaled $1,351,098, are donations received as a result of fundraising activities.)

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on Kauai Independent Food Bank's IRS Form 990 for the year ended December 31, 2022.

Source of Funds
Contributions $830,734
In-kind contributions $500,364
Investment income $11,014
Shared maintenance fee $10,274
Rental income, net $8,013
Government grants $2,000
Amount from sales of assets other than inventory loss, net $-6,540
Total Income $1,373,859

Programs: 55% Fundraising: 4% Administrative: 41%

Total Income $1,373,859
Total expenses: $1,171,249
  Program expenses $642,410
  Fundraising expenses $52,350
  Administrative expenses $476,489
  Other expenses $0
Income in Excess of Expenses $202,610
Beginning Net Assets $2,210,423
Other Changes In Net Assets $0
Ending Net Assets $2,295,174
Total Liabilities $12,157
Total Assets $2,307,331

Note: According to KIFB's 2022 IRS Form 990, the organization received in-kind contributions totaling $500,364 in the form of food ($487,044) and miscellaneous items ($13,320).

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

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Report completed by:
BBB Wise Giving Alliance