The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal awards activity of God's Pantry Food Bank, Inc. (the "Food Bank" or "GPFB"). 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"). Therefore, amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the accompanying financial statements.
Per the U.S. Office of Management and Budget, the Food Distribution Cluster consists of Federal assistance listing numbers 10.565, the Commodity Supplemental Food Program, 10.568, The Emergency Food Assistance Program-Administrative Costs, and 10.569, The Emergency Food Assistance Program-Food Commodities. Accordingly, this cluster has been treated as a single program in determining GPFB's major programs for the year ended June 30, 2025.
The values of U.S. Department of Agriculture ("USDA") commodities received and distributed during the year, and the inventory value of undistributed USDA commodities as of year-end, are estimated by valuing the respective number of pounds of such food products at an approximate average wholesale value of one pound of donated product based on an annual study performed by Feeding America. The amount of federal expenditures under the Commodity Supplemental Food Program (Federal assistance listing number 10.565) reported on the schedule of expenditures of federal awards for the year ended June 30, 2025 includes an estimate of non-monetary expenditures (distribution of USDA commodities) totaling $10,558,348. The amount of federal expenditures under The Emergency Food Assistance Program (Federal assistance listing number 10.569) reported on the schedule of expenditures of federal awards for the year ended June 30, 2025 includes an estimate of non-monetary expenditures (distribution of USDA commodities) totaling $15,837,522. Inventory per the accompanying statement of financial position as of June 30, 2025 includes an estimated inventory value of undistributed USDA food commodities in the amount of $4,894,363.
During the year ended June 30, 2025, GPFB distributed a total of $26,395,870 (an estimate of non-monetary expenditures) of Commodity Supplemental Food Program (Federal assistance listing number 10.565) and Emergency Food Assistance Program (Federal assistance listing number 10.569) food commodities to sub-recipients (100% of the non-monetary USDA commodities distributed under these programs). During the year ended June 30, 2025, GPFB provided $41,743 of its Commodity Supplemental Food Program (Federal assistance listing number 10.565) federal funding to Facing Hunger Foodbank (Huntington, West Virginia) to cover its costs associated with storing, transporting, and distributing food commodities provided to it by GPFB for distribution in four Kentucky counties. During the year ended June 30, 2025, GPFB provided $20,869 of its Emergency Food Assistance Program (Federal assistance listing number 10.568) federal funding to Facing Hunger Foodbank (Huntington, West Virginia) to cover its costs associated with storing, transporting, and distributing food commodities provided to it by GPFB for distribution in four Kentucky counties.