Title: Note 1 - Basis of Presentation
Accounting Policies: Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, w
De Minimis Rate Used: N
Rate Explanation: Note 3 - Indirect Cost Rate Election
The Association does not take an indirect rate and receives a straight administrative fee to cover both
direct and indirect expenses
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal
award activity of the Ohio Association of Foodbanks, non-profit under programs of the federal
government for the year ended June 30, 2024. The information in this Schedule is presented in
accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance). Because the Schedule presents only a selected portion of the operations of the Association,
it is not intended to and does not present the financial position, changes in net assets, or cash flows of
the Association.
Title: Note 4 - Payments to Subrecipients
Accounting Policies: Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, w
De Minimis Rate Used: N
Rate Explanation: Note 3 - Indirect Cost Rate Election
The Association does not take an indirect rate and receives a straight administrative fee to cover both
direct and indirect expenses
The Association passes certain federal awards received from the federal government to other nonprofits.
The Association reports expenditures of federal awards to subrecipients when paid in cash. The
subrecipients are listed in the following table, to which the Association paid $57,645,859 during fiscal year
2024. These payments were included in the Schedule of Federal Expenditures of Federal Awards under
Assistance Listings 93.667, 93.558, 10.182, 21.027, 93.332, 93.767, 10.568, and 10.561.
Title: Note 5 - Matching Requirements
Accounting Policies: Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, w
De Minimis Rate Used: N
Rate Explanation: Note 3 - Indirect Cost Rate Election
The Association does not take an indirect rate and receives a straight administrative fee to cover both
direct and indirect expenses
Certain federal programs require the Association to contribute non-Federal funds (matching funds) to
support the federally-funded programs. The Association has met its matching requirements. The
Schedule does not include the expenditure of non-federal matching funds.
Title: NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Accounting Policies: Note 2 - Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, w
De Minimis Rate Used: N
Rate Explanation: Note 3 - Indirect Cost Rate Election
The Association does not take an indirect rate and receives a straight administrative fee to cover both
direct and indirect expenses
Organization
Core Food
Title XX
93.667
Core
Foodbank
TANF 93.558
Storage
Distribution
TANF 93.558
LFPA/
Storage
Distribution
LFPA
10.182
ARPA/
Storage
Distribution
ARPA
21.027
Navigator
93.332
CKC
93.767
State SNAP
10.561
Farm to
Foodbank
10.568
TANF -
GOFBCI
Summer
Meals
93.558 TOTAL
Akron-Canton Regional Foodbank $ 215,814 $ 2,486,669 $ 352,231 $ 1,069,279 $ 2,443,865 $ - $ - $ - $ 22,694 $ 4,970 $ 6,595,522
Greater Cleveland Food Bank 345,339 2,995,888 493,554 985,205 3,363,094 - - 1,123,545 29,640 - 9,336,265
The Foodbank 92,288 1,151,597 184,365 603,072 1,254,942 - - - 11,720 19,538 3,317,522
Freestore Foodbank 254,785 1,899,425 322,101 972,709 2,593,450 355,761 - 235,287 20,671 - 6,654,189
Mid-Ohio Foodbank 235,507 4,003,004 608,334 1,190,694 4,313,941 165,449 88,550 345,056 39,058 - 10,989,593
Clark, Champaign and Logan - 365,419 55,956 766,090 434,566 - - 65,652 3,627 - 1,691,310
Foodbank of the Mahoning Valley 68,090 636,490 155,670 746,226 1,205,971 - - - 9,607 - 2,822,054
Foodbank of North Central 53,891 786,544 123,389 696,344 809,236 - - 75,339 - - 2,544,743
Southeast Ohio Foodbank 98,033 670,186 111,911 825,763 778,295 - - 6,470 7,614 50,295 2,548,567
Shared Harvest Foodbank 146,207 921,597 154,236 666,095 1,152,407 - - 39,023 10,141 - 3,089,706
Toledo Northwestern Ohio
Food Bank 113,093 1,324,889 213,060 937,991 1,064,717 - - 81,464 12,955 - 3,748,169
West Ohio Food Bank 16,953 839,292 111,193 779,818 736,194 - - - 14,330 22,330 2,520,110
Toledo Seagate Foodbank - - - - 347,180 - - - - - 347,180
Charitable Healthcare Network - - - - - 333,189 90,450 - - - 423,639
Community Action Committee of
Pike County - - - - - 65,596 - - - - 65,596
Medworks - - - - - 201,462 - - - - 201,462
Toledo Lucas County CareNet - - - - - 358,870 - - - - 358,870
Universal Health Care Action
Network of Ohio Inc. - - - - - 208,375 108,637 - - - 317,012
Washington-Morgan Community
Action Program - - - - - 74,350 - - - - 74,350
$ 1,640,000 $ 18,081,000 $ 2,886,000 $ 10,239,286 $ 20,497,858 $ 1,763,052 $ 287,637 $ 1,971,836 $ 182,057 $ 97,133 $ 57,645,859