Manahan

Nonprofit profile at a glance

EIN
237365555
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Toledo, OH, USA
Phone
4198669013
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Group Homes

Official website

Reported finances

Revenue
$6,062,715
Expenses
$4,863,516
Assets
$6,215,174
Liabilities
$932,316

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • Steven Maenle (Executive Director)
  • MrAaron Kovacs (President)
  • Mr Joe Fausnaugh (Vice President)

Highest reported compensation

  • Steven Maenle (Executive Director): $127,245 total reported compensation
  • Matthew Henry (Associate Director): $123,009 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide quality services and a safe environment to our individuals living in both our ICF/MR and Community.

What it reported doing in 2024

Habilitation services and residential facilities for approximately 33 adults with development disabilities.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 94
  • Accountability: 77
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: $13.94 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.8%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 75.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.7M in reported program spending
  • Leadership: top reported pay $127K · 18 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and related organizations
  • Filing history: 8 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.