Food for Thought: The Response
An Email from the Sequim Food Bank Executive Director
This is a follow-up to the Food for Thought article written by Clallamity Jen.
Below is the email exchange between Jen and Andra Smith, Executive Director of the Sequim Food Bank. Both emails are complete in their original form and unaltered.
Many thanks to Ms. Smith for addressing the numerous questions in a short timeframe, and being open with information which provides the opportunity for better understanding about the 2024 Annual Report and hiring practices at the Sequim Food Bank.
Jan 3, 2026
Dear Ms. Smith,
I am writing as a Clallam County resident and community watchdog regarding my recent Sequim Monitor article titled “Food for Thought.”
I respectfully ask for you to review the article (link) and consider providing responses to the questions it raises about the Sequim Food Bank’s hiring and financial practices.
Please refer to the end of each section in the article where the questions I am asking you to consider are included under ‘Questions for Sequim Food Bank’. In total there are 26 questions. I plan to share your responses in a future article so others can read them as well. The Sequim Monitor is not monetized so this is not for commercial purposes.
Because the Food Bank plays such an important role in this community, clear and direct answers to the questions presented in the article would help maintain public trust and confidence in the organization’s stewardship of donated funds.
Thank you for your time and for your service to the Sequim community.
Sincerely,
Jen
Editor, Sequim Monitor
Jan 6, 2026
Dear Jen,
Thank you for your email and for sharing the questions raised in your recent Sequim Monitor article. Because the Sequim Food Bank plays an important role in the community, we agree that transparency and clarity are essential. We also appreciate the care and attention given to reviewing our publicly available 2024 Annual Report.
The Annual Report posted on our website is intended as a community-friendly summary of our work and finances. It presents information at a high level, and some numbers are rounded for readability.
In addition to the Annual Report, the Sequim Food Bank files IRS Form 990 each year. This is a publicly available document that provides more detailed financial information and can be accessed online through multiple nonprofit reporting websites.
Our Board of Directors also receives detailed monthly financial and program reports, and the Sequim Food Bank undergoes an independent annual financial audit. Our audits have contained no findings.
With that broader context, we are pleased to respond to the questions included in the article.
Hiring & Internal Growth
Does SFB promote from within the organization?
Yes. Internal candidates are always welcome and encouraged to apply for open positions, including leadership roles, whenever they meet the qualifications for the position.
Have current employees/volunteers shown interest in applying for the executive director position?
We do not publicly discuss individual applicants. Internal candidates are welcome to apply and are evaluated alongside all applicants using the same criteria.
Are there currently any employees/volunteers who qualify for the executive director position based on their experience with SFB?
We evaluate all applicants (internal and external) based on demonstrated leadership ability, nonprofit and financial management experience, program oversight, collaboration skills, and alignment with our mission.
Does SFB offer guidance to prepare employees/volunteers to become executive directors if they are interested?
Yes. Our team receives leadership development, training opportunities, and supervisory experience that can help prepare them for future leadership roles - whether at Sequim Food Bank or elsewhere.
If an applicant has a degree in an unrelated field, would they be given more consideration than someone with some college or an associate’s degree in unrelated fields?
No single factor determines selection. Education, professional experience, leadership ability, communication skills, nonprofit and operational experience, and alignment with our mission are all considered together.
Does SFB value educational degree more than knowledge, experience, and skills?
No. Experience and demonstrated leadership ability are critically important.
Does SFB have confidence they will find a new executive director who is already a resident of Clallam County?
We welcome applicants from Clallam County and beyond. Because this role leads a community-based organization, the successful candidate must either already live in - or be willing to relocate to - the Sequim/Port Angeles area.
Is it more or less common to hire SFB executive directors who have to relocate?
Sequim Food Bank has had relatively few Executive Directors over its history. To the best of our knowledge, all have already lived in the Sequim area when they were hired. While we welcome applicants from outside the region, our priority is selecting the most qualified leader who is committed to serving this community.
Program vs Administrative Expenses (Annual Report Page 4)
How are employee salaries accounted for — program or administrative?
Employee wages are allocated based on standard nonprofit accounting guidance, consistent with the principles used in IRS Form 990 reporting and Generally Accepted Accounting Principles (GAAP). Staff whose work is directly tied to food distribution and program delivery are classified as program expenses. A smaller portion of staffing supports administration and governance and is categorized accordingly. This allocation methodology is reviewed with our accountant preparing our IRS Form 990 and as part of our independent annual financial audit.
Will future reports include more detail on these categories?
We are always looking for ways to make our public materials as clear and helpful as possible, and we will take this suggestion under consideration as we prepare future reports. The Annual Report is intended as a high-level, community-friendly snapshot. For those who would like to review more detailed financial information, our IRS Form 990 is publicly available online and provides additional breakdowns of revenue and expenses.
Can SFB clarify the 97% / 3% allocation?
The program and administrative expense percentages shown in the Annual Report are based on the actual year-end expense totals and are rounded to whole numbers for readability (97% program and 3% administrative). Because the percentages are rounded, multiplying those rounded percentages back against the total will not equal the exact original dollar amounts. The underlying program and administrative totals, along with their precise percentage allocations, are reflected accurately in our detailed financial statements and audited financials.
I should also note that the figures in our Annual Report were based on year-end internal financials available at the time the report was prepared. Our financial totals are finalized later in the audit and Form 990 process, which may include year-end adjustments and final categorizations.
Once those figures were finalized for our Form 990, the program and administrative percentages reflected approximately 96% program and 4% administrative, instead of the rounded 97% and 3% shown in the Annual Report.
Both sets of figures are accurate for the point in time when they were prepared. The Annual Report reflects unaudited year-end internal totals, and the Form 990 reflects finalized audited numbers.
In future Annual Reports, we will also note that figures are based on unaudited year-end totals so readers are aware that small differences may appear once audited statements and the Form 990 are completed.
Revenue, Surplus & Grants (Annual Report Page 3)
Was there a surplus in 2024?
Yes. There was a surplus in 2024. This reflects responsible stewardship and helps ensure the Food Bank can continue operating reliably when donated food supplies fluctuate or community need increases.
Why wasn’t the surplus labeled as such in the Annual Report?
The Annual Report is designed as a community-friendly summary rather than a full set of financial statements. The detailed financial statements, including year-end position, are reviewed monthly by the Board and examined annually through an independent financial audit.
Any year-end surplus increases our net assets and is added to Board-designated reserves, including operating reserves and capital project reserves. These reserves help ensure that the Food Bank remains financially stable, can respond to changing community need and donated food supply, and can plan responsibly for future facility needs.
How is surplus funding used?
When the Sequim Food Bank experiences a year-end surplus, those funds are added to Board-designated reserves. We maintain both operating reserves and capital project reserves so the organization can respond to changing community need, donated food supply fluctuations, unexpected expenses, and future facility needs. The Executive Committee reviews reserve levels and makes recommendations, and the Board of Directors determines how reserves are allocated. Our Board has adopted a policy goal of maintaining at least six months of operating expenses in its operating reserves, which is a widely recommended best practice for nonprofit organizations.
What programs benefited from grants?
Grant funding (private and governmental) supports several areas of our work, including food purchasing, local farm purchasing, mobile and community-based food distribution, and the capacity required to safely store and distribute food. Grant activity is tracked in our accounting system, reviewed by the Board, and audited annually.
Were grants used for local farm purchases?
Yes. The Sequim Food Bank’s Local Farm Purchasing Program is supported by a combination of grant funding and individual community donations designated for local farm purchasing. Through this program, we contract directly with local farmers and purchase food, which is recorded as a food expense in our financial statements. This program increases access to nutritious, locally grown food while also supporting the local agricultural economy.
Separately, in prior years we also received federally funded Local Food Purchase Assistance (LFPA) produce that was purchased on our behalf and distributed through the Sequim Food Bank. Because the Sequim Food Bank did not pay for that produce directly, it was recorded as in-kind food rather than a purchased expense. That federal program has since ended.
All local farm sourcing — whether purchased directly or received as in-kind food — is recorded according to nonprofit accounting standards and reviewed by our Board and independent auditors.
In-Kind Support vs In-Kind Donations (Annual Report Pages 3 & 5)
Do “In-Kind Support” and “In-Kind Donations” mean the same thing?
They are related, but not identical. “In-Kind Support” on Page 3 reflects the total value of all donated goods and certain contributed services received in 2024. This includes:
• donated food
• donated non-food property such as equipment, vehicles, stock, or supplies
• donated professional or skilled services provided by businesses that the Food Bank would otherwise need to purchase
The “In-Kind Donations” chart on Page 5 reflects only the value of donated food.
What explains the dollar difference between the two charts?
The difference represents non-food in-kind support, which could include donated equipment, vehicles, stock, supplies, or business-provided professional services. These contributions are recorded at fair market value consistent with nonprofit accounting standards and reported as non-cash contributions on IRS Form 990 where required.
All in-kind food and non-food contributions are fully recorded in our accounting system and reviewed by both our Board of Directors and our independent auditors.
Distribution Data & Program Measurement (Annual Report Page 6)
What do the “Distribution” numbers represent?
They represent household visits to Sequim Food Bank programs. A household visit means a household accessed food during a distribution time.
Why does the report state a 20% increase when the chart appears to show a greater change?
Thank you for noting this, we appreciate the careful attention given to the report.
There is a presentation error in the 2024 Annual Report. The 21,260 visits listed under “Weekly Food Distributions” includes both weekly food distribution visits and Family Holiday Meal Program visits. Those two program totals were combined in error beneath the Weekly Food Distribution heading. The 20% increase also reflects this combined number.
So, while the 20% increase is accurate for the combined programs, it should not have appeared under the Weekly Food Distribution heading alone. We appreciate this being brought to our attention and will correct the way this is displayed in future reporting.
What does SFB consider “success”?
We do not view success as more people needing food. Our purpose is to ensure that anyone who needs food can access it with dignity, without barriers, and without judgment. We measure success through access to nutritious food, a welcoming environment, responsiveness to changing need, and strong community partnerships. When demand decreases, we hope it reflects greater household stability - and we celebrate that. When demand increases, we respond with compassion so that no one goes hungry.
When Family Holiday Meal participation decreases, what does that indicate?
Participation in the Family Holiday Meal Program can vary from year to year. When participation shifts, we look more broadly at what may be happening in the community, including economic conditions, seasonal expenses, household circumstances, and overall demand across our programs.
Changes in participation can also reflect program design, available funding for that specific program, or adjustments in how the program is structured from year to year. A decrease in a single program does not necessarily indicate reduced need. It simply reflects that families experience different circumstances and make different choices from year to year.
Our ongoing priority is to ensure that anyone who wants or needs food, during the holidays or throughout the year, can access it with dignity and without barriers.
Did the Board of Directors analyze the data in the report?
Yes. The Board receives detailed monthly financial and program data and reviews the Annual Report. They also receive detailed year-end financial reports that provide greater detail behind the high-level numbers shown publicly. The reporting error noted above was unintentional, and we appreciate it being brought to our attention.
Indivisible Sequim & Community Fundraising
What happens to money raised by Indivisible Sequim?
Indivisible Sequim is one of many community groups, service clubs, faith communities, and organizations that generously organize food and fund drives on behalf of the Sequim Food Bank throughout the year. Funds raised by Indivisible Sequim, like donations from other organizations, are donated directly to the Sequim Food Bank and recorded in our accounting system as charitable contributions.
If a donor designates a gift for a specific purpose, it is recorded as restricted and used only for that purpose. If a donation is not restricted, it supports our general operating fund and may help cover essential costs such as food purchasing, transportation, storage, utilities, equipment, facility maintenance, and staffing required to safely and efficiently operate programs.
How does this support help community members?
These donations, whether food or financial, help ensure that households in the Sequim area have consistent access to nutritious groceries. Financial donations allow us to purchase food when supplies are low, respond to increased community need, and sustain daily operations so our doors remain open.
We value the opportunity to respond to these questions, and we remain committed to responsible stewardship, transparency, and ensuring that everyone in our community has access to nutritious food with dignity.
Please let me know if you would like any additional clarification.
Sincerely,
Andra Smith
Executive Director
Sequim Food Bank
Again, many thanks to Andra Smith for taking the time to answer questions and for being open to providing information so that the public can learn more about the Sequim Food Bank.
If readers have any questions for additional clarification, she is open to answering them. Please submit questions in the comments; they will be forwarded by Clallamity Jen, editor of the Sequim Monitor.
Thank you for doing this Jen. My one question is Do they do any means testing to make sure those most in need get the food? Free stuff for all can be abused.
Jen, I am much impressed with your interactions with Andra Smith. It was refreshing and honest. Makes one believe there are truly people who care about others without looking for accolades...Andra Smith is one of those ; )