The 990s, the review, and what the donated food is worth.
Cash and food are two different things, and this page keeps them apart: $412,000 of cash revenue, $398,000 of cash expenses, and $842,000 of donated food valued on its own line the way the Form 990 asks. Three years of returns, the review and the letter are here as labelled samples.
The year
Sixty-five cents of cash per pound distributed ($398,000 ÷ 612,000 lb). Forty-three cents of every cash dollar buys food; twenty-seven pays the two staff; the board of eleven is unpaid.
$842,000 that never touched a bank account
610,000 lb received × $1.38 a pound = $842,000 (rounded). The per-pound value is the figure the regional food bank published for the year — a sample figure here; a real pantry names its food bank’s or Feeding America’s published value and the year it applies to.
The Form 990 shows it as a noncash contribution when it arrives (Schedule M) and as a noncash expense when it goes out the door, so total revenue and total expenses on the return are both about $1.2 million. This website never adds the two together: a pound of donated food is not a dollar of cash, and a visitor comparing us with another pantry should compare cash with cash.
Distributed in 2025: 612,000 lb, slightly more than received, from inventory carried over. The Numbers page has the monthly weights.
Three 990s, the review, the letter
The three most recent Form 990s are listed by themselves; older years drop off. A pantry this size has a review, not an audit, and says so. Every document is a labelled sample: the pantry is invented, and so are the figures.
What each one says
Form 990, Part I is the one-page summary: what came in, what went out, what is left, with donated food on its own lines. Part IX splits every dollar into program, management and fundraising. Part III is the story in words: how many households, how many pounds. Schedule M is where the food’s value and the method are declared.
The review is what a pantry this size has instead of an audit: an accountant checks the statements without the full audit procedures, and says so on the first page.
The IRS letter is what makes gifts deductible. The sample presents what the letter states in the pantry’s own typography, on purpose, so that nobody can mistake a demonstration document for a government one.
A partner agency, and a USDA distribution site
Quarry Road is a partner agency of Three Rivers Food Bank (invented for this demonstration) and has been a site for The Emergency Food Assistance Program since 1996. In practice that means: USDA commodities arrive on the Tuesday truck and are shelved with everything else; each household signs the self-declaration at every visit (explained on the Get food page); no ID, Social Security number or proof of income is asked for; a current “And Justice for All” poster hangs by the desk; and the nondiscrimination statement below is on this website and on every flyer.
Sources, reported not advised: 7 CFR part 251 (TEFAP), the state’s income limit set between 185 and 300 percent of the poverty guidelines under 7 CFR 251.5(b), and the food bank’s partner-agency requirements, which for this sample follow Feeding America West Michigan’s TEFAP distribution requirements (June 2023). A real pantry names its own food bank and state agency here.
Printed in full, because the program asks for it
In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident.
Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the State or local Agency that administers the program or contact USDA through the Telecommunications Relay Service at 711 (voice and TTY). Additionally, program information may be made available in languages other than English.
To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at How to File a Program Discrimination Complaint and at any USDA office or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by: (1) mail: U.S. Department of Agriculture, Office of the Assistant Secretary for Civil Rights, 1400 Independence Avenue, SW, Mail Stop 9410, Washington, D.C. 20250-9410; (2) fax: (202) 690-7442; or (3) email: [email protected].
USDA is an equal opportunity provider, employer, and lender.
Source: the USDA nondiscrimination statement for programs other than SNAP and FDPIR, copied word for word from fns.usda.gov on 18 September 2026 (that page says it was updated 28 August 2026). Feeding America West Michigan’s TEFAP distribution requirements (June 2023) say the full statement must be on a partner agency’s website alongside the USDA programs and on its flyers, and that a current 11×17 “And Justice for All” poster hangs at every site. This sample pantry reports those requirements as its food bank states them; it does not advise on them.