Metropolitan Area Neighborhood Nutrition Alliance

Nonprofit profile at a glance

EIN
232586142
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Philadelphia, PA, USA
Phone
2154962662
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Meals on Wheels

Official website

Reported finances

Revenue
$8,433,004
Expenses
$10,415,744
Assets
$26,966,083
Liabilities
$4,613,039

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

Leadership & pay

25 people listed

Executive titles in this filing

  • SUSAN DAUGHERTY (CEO)

Highest reported compensation

  • SUSAN DAUGHERTY (CEO): $300,933 total reported compensation
  • AMY MANSKY (CHIEF ADVANCEMENT OFFICER): $209,393 total reported compensation
  • NICOLE LAVERTY (CHIEF OPERATING OFFICER): $178,233 total reported compensation

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

Overview

Mission

Manna uses nutrition to improve health for people with serious illnesses who need nourishment to heal. By providing medically tailored meals and nutrition education, we empower people to improve their health and quality of life.

What it reported doing in 2024

Providing home delivered medically tailored meals as well as nutritional counseling and education to persons at acute nutritional risk due to a life threatening illness. Manna serves the greater philadelphia area, including parts of New Jersey and northern Delaware. Manna is supported primarily through contributions, grants, and special event fund-raising. For the year ended june 30, 2024, manna served over 1,343,000 meals. Also, for the year ended june 30, 2024, manna provided meal services to 17,103 clients and our rdn's completed 563 nutritional counseling sessions and 35 group education sessions reaching 1064 clients.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: $3.75 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: -23.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 10.7%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.8% of spending went to programs
  • Governance: 19 of 19 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $8.3M in reported program spending
  • Leadership: top reported pay $301K · 25 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $837K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 6/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.