Manna Bible Institute

Nonprofit profile at a glance

EIN
231465637
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Philadelphia, PA, USA
Phone
2157455393
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Reported finances

Revenue
$42,351
Expenses
$95,679
Assets
$1,321,856
Liabilities
$46,899

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Kevin Aiken (School President)

Highest reported compensation

  • Kevin Aiken (School President): $3,500 total reported compensation

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

Overview

Mission

Christian Bible School

What it reported doing in 2024

Educational: Program provides a christian Bible education leading to a degree in theology.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Accountability: 44
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 61.2%; rating input score 61
  • Fundraising efficiency: $4.29 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -125.9%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 13.82; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 39th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 61.2% of spending went to programs
  • Governance: 4 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $4K · 6 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 36/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.