Notes to SEFA
During the year ended June 30, 2025, MANNA Food Bank, Inc. received donated food commodities through the Federal Emergency Management Agency (FEMA) provided on behalf of the State of North Carolina, whom provided the resource request to FEMA, to assist with Hurricane Helene disaster recovery. A value was not assigned to the donated food commodities. In the accompanying financial statements, the commodities been valued using a rate of $1.72 per pound, as determined by the Product Valuation Survey Methodology prepared by Feeding America. Additionally, the Organization was not provided with any specific compliance and/or reporting requirements related to the receipt and distribution of the food commodities. For the year ended June 30, 2025, the Organization distributed $2,681,009 in food commodities received through FEMA that have not been included on the accompanying SEFSA due to the source and reporting requirements being unidentifiable. The Organization has $274,152 in food commodities received through FEMA that have not been distributed as of June 30, 2025.