Manna Ministries Inc

Nonprofit profile at a glance

EIN
582240684
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Macon, GA, USA
Phone
4787194302
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$30,551
Expenses
$29,841
Assets
$43,487
Liabilities
$42,777

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Burnesee J Hill (CEO (Non-voting))

People named in this filing

  • Lynda D Thomas (Director)
  • Theresa L Harris (Director)
  • Carrie Mae Smith (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Community outreach and development to strengthen low-income West Macon-Bibb neighborhoods by reducing hunger, supporting youth and families, closing the digital gap, improving housing conditions for the poor, serving as a neighborhood resource center, and improving the overall quality of life for residents and the surrounding community.

What it reported doing in 2024

The organization supported Neighborhood Watch activities through monthly meetings with law enforcement and community partners. Additionally, the organization hosted a Neighborhood Christmas Caroling social event to strengthen community unity and provide positive engagement opportunities for seniors, families, and youth.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 30
  • Sustainability: 44
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.5%; rating input score 96
  • Program expense ratio: 98.8%; rating input score 99
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.3%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 1.46; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.98; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -11.4% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -26.9% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 25.6% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 96.5% of revenue deployed · 98.8% of spending went to programs
  • Governance: 0 of 11 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $29K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.