Impact & Measurement
Accountability & Finance
Culture & Community
Leadership & Adaptability
Second Harvest Food Bank of Central Florida
Orlando FL | IRS ruling year: 1982 | EIN: 59-2142315 
An EIN is a unique nine-digit number that identifies a business for tax purposes.
An EIN is a unique nine-digit number that identifies a business for tax purposes.Organization Mission
To create hope and nourish lives through a powerful hunger relief network while multiplying the generosity of a caring community.Rating Information
Great
This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores, weighted as follows: 44% Accountability & Finance, 56% Impact & Measurement. Learn more about our criteria and methodology.
Historical Ratings 
Historical Ratings 
Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
| Date Published | Overall Rating | ||
| 10/1/2021 | | ||
| 7/1/2020 | | ||
| 4/1/2019 | | ||
| 8/1/2018 | | ||
| 10/1/2017 | | ||
| 8/1/2016 | | ||
| 6/1/2016 | | ||
| 11/1/2015 | | ||
 This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990. | |||
| 8/1/2014 | | ||
| 8/1/2013 | | ||
| 5/1/2012 | | ||
| 9/20/2011 | | ||
| 7/1/2011 | | ||
| 8/1/2010 | | ||
| 7/1/2009 |  | ||
| 4/1/2008 | | ||
| 2/1/2007 |  | ||
| 4/1/2006 | | ||
| 3/1/2005 | | ||
| 3/1/2004 | | ||
| 6/9/2003 | | ||
| 10/15/2002 | | ||
Rating Report
Accountability & Finance
Score
99
Most Recent Fiscal Year:
FY 2023
FY 2023
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
Key Accountability Metrics
Full Credit
Partial Credit
No CreditMajority Independent Board Members - 100% independent members6 out of 6 points
Majority Independent Board Members - 100% independent members6 out of 6 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.
Source: IRS Form 990
Independent Board Size - 27 independent members6 out of 6 points
Independent Board Size - 27 independent members6 out of 6 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members
Source: IRS Form 990
Financial Statements - Audit and Oversight Committee12 out of 12 points
Financial Statements - Audit and Oversight Committee12 out of 12 points
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
| $2 million or higher and 40% or higher donor support | Expected to complete an audit and have an audit oversight committee |
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Material Diversion of Assets - None12 out of 12 points
Material Diversion of Assets - None12 out of 12 points
A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.
Source: IRS Form 990
Tax Form Disclosures and Policies
Full CreditPartial CreditNo CreditWebsite Listed on Tax Form - Listed3 out of 3 points
Website Listed on Tax Form - Listed3 out of 3 points
Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Conflict of Interest Policy - Listed5 out of 5 points
Conflict of Interest Policy - Listed5 out of 5 points
Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Whistleblower Policy - Listed5 out of 5 points
Whistleblower Policy - Listed5 out of 5 points
Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Document Retention and Destruction - Listed5 out of 5 points
Document Retention and Destruction - Listed5 out of 5 points
Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Documents Board Meeting Minutes - Yes3 out of 3 points
Documents Board Meeting Minutes - Yes3 out of 3 points
Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Compensates Board - No5 out of 5 points
Compensates Board - No5 out of 5 points
The IRS requires that the charity lists any compensation paid to the charity's governing body members on the IRS Form 990. Furthermore, all governing body members must be listed whether or not they are compensated. Our analysts verify that the charities complied with the Form 990 instructions and that no board members are compensated simply for being on the board.
Source: Nonprofit's Website
Tax Form Distributed to Board Before Filing - Listed3 out of 3 points
Tax Form Distributed to Board Before Filing - Listed3 out of 3 points
Providing copies of the IRS Form 990 to the governing body prior to filing is considered a best practice, as it allows for thorough review by the individuals charged with overseeing the organization. The Form 990 asks the charity to disclose whether or not it has followed this best practice.
Loans to/from Officers - None5 out of 5 points
Loans to/from Officers - None5 out of 5 points
Making loans to related parties, such as key officers, staff, or Board members, is not standard practice in the sector as it diverts the charity's funds away from its charitable mission and can lead to real and perceived conflict-of-interest problems.
The IRS requires charities to disclose on their Form 990 any loans to or from current and former officers, directors, trustees, key employees, and other "disqualified persons." Some state laws go so far as to prohibit loans to board members and officers.
Although employees and trustees are permitted to make loans to charities, this practice can also result in real and/or perceived conflict of interest problems for the charity. Furthermore, it is problematic because it indicates that the organization is not financially secure. Our analysts check to see if any loans have been made.
Reports CEO and Compensation on Tax Form - Listed5 out of 5 points
Reports CEO and Compensation on Tax Form - Listed5 out of 5 points
Charities must list their CEO's name and compensation on their tax forms, an issue of concern for many donors. Our analysts check to be sure that the charities complied with the IRS Form 990 instructions and include this information.
CEO Compensation Process - Listed5 out of 5 points
CEO Compensation Process - Listed5 out of 5 points
This process indicates that the organization has a documented policy that it follows yearly. The policy should indicate that an objective and independent review process of the CEO's compensation has been conducted, including benchmarking against comparable organizations. We check to be sure that the charity has reported on its IRS Form 990 its process for determining its CEO pay.
Website Disclosures
Full CreditPartial CreditNo CreditTax Form Posted on Nonprofit's Website - Listed5 out of 5 points
Tax Form Posted on Nonprofit's Website - Listed5 out of 5 points
For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.
Source: IRS Form 990
Audit Posted on Nonprofit's Website - Listed5 out of 5 points
Audit Posted on Nonprofit's Website - Listed5 out of 5 points
Charity Navigator checks the charity's website to see if it has published its audited financial statements for the fiscal year represented by the most recently filed IRS Form 990. Donors need easy access to this financial report to help determine if the organization is managing its financial resources well. We are rating charities on whether or not they publish their audit on their website.
Source: Nonprofit's Website
Staff Members Listed on Nonprofit's Website - Listed3 out of 3 points
Staff Members Listed on Nonprofit's Website - Listed3 out of 3 points
Donors and other stakeholders need to know who runs the organization day-to-day. While key staff should be reported on the IRS Form 990, the charity's staff may have changed since then. The charity typically reflects the most current members on the website.
Source: Nonprofit's Website
Board Members Posted on Nonprofit's Website - Listed5 out of 5 points
Board Members Posted on Nonprofit's Website - Listed5 out of 5 points
The IRS requires that the charity lists any compensation paid to the charity's governing body members on the IRS Form 990. Furthermore, all governing body members must be listed whether or not they are compensated. Our analysts verify that the charities complied with the Form 990 instructions and that no board members are compensated simply for being on the board.
Source: Nonprofit's Website
Donor Privacy Policy Posted on Nonprofit's Website - Listed2 out of 2 points
Donor Privacy Policy Posted on Nonprofit's Website - Listed2 out of 2 points
Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy and if its tw-contents are sufficient to protect the donor's information.
Source: Nonprofit's Website
Financial Metrics
Full CreditPartial CreditNo CreditLiabilities to Assets: Ratio - 6.17%25 out of 25 points
Liabilities to Assets: Ratio - 6.17%25 out of 25 points
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.
Source: IRS Form 990
Program Expense: Ratio - 97.27%25 out of 25 points
Program Expense: Ratio - 97.27%25 out of 25 points
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
Source: IRS Form 990
Fundraising Efficiency: Ratio - $0.0225 out of 25 points
Fundraising Efficiency: Ratio - $0.0225 out of 25 points
The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Source: IRS Form 990
Working Capital: Ratio - 0.25 years24 out of 25 points
Working Capital: Ratio - 0.25 years24 out of 25 points
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed IRS Form 990. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.
Source: IRS Form 990
Additional Information
Total Revenue and Expenses - Data Available
Total Revenue and Expenses - Data Available
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Salary of Key Persons - Data Available
Salary of Key Persons - Data Available
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Derrick Chubbs, President
$286,544
Greg Higgerson, Chief Development Officer
$179,717
Dawn Koffarnus, Chief Financial Officer
$168,688
Bill Collins, Chief Operating Officer
$160,164
Karen Broussared, Chief Community Impact Off
$123,749
Source: IRS Form 990 (page 7), filing year 2023
IRS Published Data (Business Master File) - Data Available
IRS Published Data (Business Master File) - Data Available
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
Data Sources (IRS Forms 990) - Data Available
Data Sources (IRS Forms 990) - Data Available
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Second Harvest Food Bank of Central Florida) or EIN (592142315) in the 'Search Term' field.
Impact & Measurement
Score
100
This beacon estimates the actual impact a charity has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Assessments
Impact
100 out of 100 points
100% of Impact & Measurement score
Full CreditPartial CreditNo CreditImpact Determination - Highly Cost Effective100 out of 100 points
Impact Determination - Highly Cost Effective100 out of 100 points
Impact Statement
This impact rating was produced under a previous methodology that is no longer used to produce new ratings, and we are therefore unable to generate a dollar-specific impact statement.
Program Context
Second Harvest Food Bank of Central Florida primarily collects, warehouses and distributes food to front-line organizations like food pantries and soup kitchens. It also manages smaller programs that serve meals and provide groceries directly to beneficiaries.
Data Time Period
7/1/16 to 6/30/17
Benchmark for Scoring
Impact & Results scores of food distribution programs are based on the cost of a meal relative to the cost that a food-secure person incurs to buy a meal in that county. Programs receive an Impact & Results score of 100 if they are less than 75% the cost of a meal and a score of 80 if they are less than 125%. If a nonprofit reports impact but doesn't meet the benchmark for cost-effectiveness, it earns a score of 65.
This nonprofit's cost per meal is less than 125% of the local meal cost.
Methodology
Public data
Data Source
These data were submitted directly by the nonprofit.
Measurement
Unscored
0% of Impact & Measurement score
Full CreditPartial CreditNo CreditProgram Planning and Design - No data availableProgram Planning and Design - No data availableThis section assesses the use of crucial evaluation tools in program objective-setting and activities.
Program Development - No data availableProgram Development - No data availableThis section assesses the consideration of stakeholders in program objectives and activities.
Data Collection and Analysis - No data availableData Collection and Analysis - No data availableThis section assesses the best practices used in collecting and analyzing program data.
Reporting and Distribution of Results - No data availableReporting and Distribution of Results - No data availableThis section assesses reporting and disseminating program results.
Use of Results - No data availableUse of Results - No data availableThis section assesses the use of results to guide learning.
Culture & Community
Not Currently Scored
Second Harvest Food Bank of Central Florida cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Leadership & Adaptability
Not Currently Scored
Second Harvest Food Bank of Central Florida cannot currently be evaluated by our Leadership & Adaptability methodology because we have not received data from the charity regarding its leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.