2024-02-09T16:08:36-06:00 2023-09-30 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2022-10-01 270165743 MANA NUTRITIVE AID PRODUCTS INCORPORATED MANA 7048498372 130 LIBRARY LANE MATTHEWS NC 28105 CHRIS WHITFIELD CFO 7048498372 2024-02-05 1 CHRIS WHITFIELD 999009999 0 PAULA P TILLEY P00051456 7043770239 2024-02-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS WHITFIELD 130 LIBRARY LANE MATTHEWS NC 28105 137874468 0 X MANANUTRITION.ORG X 2009 NC DEVELOP AND DELIVER READY-TO-USE FOODS TO LOWER THE COST TO TREAT MALNUTRITION. 3 3 150 3 0 0 37015644 85933572 36866068 50692517 157728 1239751 1687 8628 74041127 137874468 0 0 0 0 1990145 2696706 0 0 174146 36870310 47827060 38860455 50523766 35180672 87350702 67621644 155808147 7489558 8326172 60132086 147481975 MALNUTRITION CONTRIBUTES TO MORE THAN HALF OF ALL CHILDHOOD DEATHS ASSOCIATED WITH INFECTIOUS DISEASES. WE AIM TO PREVENT CHILD DEATHS DUE TO SEVERE ACUTE MALNUTRITION BY REDUCING THE COST OF TREATMENT USING READY-TO-USE FOODS. 0 0 47084599 50701145 PRODUCTIONI.MANUFACTURE READY-TO-USE FOODS TO AID IN THE TREATMENT OF ACUTE MALNUTRITION.II. SUPPLY THESE PRODUCTS TO HUMANITARIAN ORGANIZATIONS ACROSS THE GLOBE. 2440165 AWARENESS CAMPAIGNI. PROMOTE THE AWARENESS OF ACUTE MALNUTRITION. II. SEEK DONATIONS TO AID IN THE SUPPLY OF READY-TO-USE FOOD TO HUMANITARIAN ORGANIZATIONS, ESPECIALLY ORGANIZATIONS WITH THE ABILITY TO EFFECTIVELY DISTRIBUTE THE PRODUCTS IN EXCESS OF THEIR ABILITY TO PURCHASE THEM. 40115 RESEARCH AND DEVELOPMENTI. CONTINUE TO IMPROVE READY-TO-USE THEREUPUTIC FOOD (RUTF) FORMULATIONS IN TERMS OF EFFECTIVENESS AND COST SAVINGS.II. FINALIZE READY-TO-USE SUPPLEMENTAL FOOD (RUSF) FORMULA FOR THE TREATMENT OF MODERATE ACUTE MALNUTRITION. 49564879 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 0 1 150 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X CHRIS WHITFIELD 8554386262 130 LIBRARY LANE MATTHEWS NC 28105 AMY ROBBINS TOWERS SECRETARY AND CHAIRMAN 2.00 X X 0 0 0 JIMMY KOLKER BOARD MEMBER 1.00 X 0 0 0 DARYL BREWSTER BOARD MEMBER 1.00 X 0 0 0 MARK MOORE CEO 40.00 X 149426 0 25731 DAVID TODD HARMON COO 40.00 X 177459 0 23287 CHRIS WHITFIELD CFO 40.00 X 185315 0 15172 HARRY BROUGHTON VICE PRESIDENT 40.00 X 167867 0 14418 DAVID ALLEN GALBRAITH PLANT MANAGER 40.00 X 123318 0 24616 803385 0 103224 5 0 1 0 AM KING 1610 E MOREHEAD ST SUITE 200 CHARLOTTE NC 28207 PROJECT DESIGN 310000 1 85933572 44013690 85933572 THERAPEUTIC FOOD SALES 900099 50535588 50535588 MISCELLANEOUS SALES 900099 156929 156929 50692517 1239751 1239751 MISC. OTHER INCOME 8628 8628 8628 137874468 50701145 0 1239751 733973 560696 140291 32986 1458267 1115583 277481 65203 55770 44045 9056 2669 283337 214861 55408 13068 165359 129990 28230 7139 11040 4194 6846 34693 34693 89189 63382 10257 15550 4706 4706 40545 36494 4051 146189 111923 34086 180 1070374 1036357 34017 80002 37265 41367 1370 52429 975 47594 3860 176761 176761 1633650 1626486 7164 209176 198498 9428 1250 COST OF GOODS SOLD 41689345 41689345 PRODUCT FULFILLMENT 2440165 2440165 OTHER EXPENSES 148796 77859 44772 26165 50523766 49564879 784741 174146 27476282 1611 42745350 2666323 5015245 9090242 12051368 242434 360199 103307534 8438407 27923037 94869127 223326 765247 67621644 155808147 4579518 5721792 2910040 2493894 0 110486 7489558 8326172 X 42513687 69493660 17618399 77988315 60132086 147481975 67621644 155808147 87350702 -813 0 X X 0 1 X 1 0 X 208088 706721 1702993 2015645 362160 4995607 208088 706721 1702993 2015645 362160 4995607 3036695 1958912 3562 4617 5232 157728 1239751 1410890 10918 15407 54342 1687 8628 90982 6497479 159240258 0.30150 0.38040 X SCHEDULE A, LIST OF UNUSUAL GRANTS RECEIVED: MANA HAS BEEN AWARDED GRANTS EARMARKED TO REDUCE THE COST OF PRODUCING READY-TO-USE THERAPEUTIC AND SUPPLEMENTAL FOODS ("RUF") AND EXPAND THE CAPACITY TO PRODUCE RUF THAT HAVE BEEN DETERMINED TO BE UNUSUAL AS FOLLOWS: DESCRIPTION: GRANT DATED 9/5/2020 FROM AN UNRELATED FOUNDATION FOR THE PURPOSE OF FUNDING THE CONSTRUCTION OF A PEANUT ROASTING FACILITY THAT WILL RESULT IN SIGNIFICANT SAVINGS IN MANA'S COST OF PRODUCING RUF. DESCRIPTION: FORGIVENESS OF A NON-INTEREST BEARING LOAN FROM AN UNRELATED FOUNDATION ORIGINALLY LOANED IN FY2011. THE DATE OF FORGIVENESS WAS 02/16/2021. DESCRIPTION: GRANTS BEGINNING IN FY2021 FROM AN UNRELATED FOUNDATION FOR THE PURPOSE OF FUNDING THE CONSTRUCTION OF AN EXPANSION OF MANA'S OPERATIONS THAT WILL ALLOW IT TO DELIVER SIGNIFICANTLY LARGER QUANTITIES OF RUF AT LOWER COSTS. THE EXPANSION WILL BE COMPLETED IN PHASES THROUGH FY 2025. DESCRIPTION: NONCASH CONTRIBUTION OF A WAREHOUSE PROPERTY WHICH PROVIDES SPACE FOR PART OF THE EXPANSION STARTED IN FY2021 AND WILL ACCOMMODATE ADDITIONAL INVENTORY RESULTING FROM THE EXPANSION. THESE SUBSTANTIAL CONTRIBUTIONS FROM DISINTERESTED DONORS (EXERCISING NO DIRECT OR INDIRECT CONTROL OVER THE ORGANIZATION) ARE UNUSUAL GRANTS BECAUSE (1) THEY ARE UNUSUAL AND UNEXPECTED AS FAR AS THE TIMING AND AMOUNT; (2) THE AMOUNT OF THE GRANTS ARE SUBSTANTIAL COMPARED TO THE ORGANIZATION'S OTHER PUBLIC SUPPORT; AND (3) ARE LARGE ENOUGH TO ENDANGER THE ORGANIZATION'S PUBLIC SUPPORT TEST. THESE GRANTS ARE FOR SPECIAL PROJECTS, NOT TO FUND THE ORGANIZATION'S CURRENT OPERATING EXPENSES. THE GRANTS CONTAIN NO MATERIAL RESTRICTIONS OR CONDITIONS, OTHER THAN FUNDING THE CONSTRUCTION OF ASSETS THAT WILL SIGNIFICANTLY FURTHER THE EXEMPT PURPOSES OF THE ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6271739 6271739 46485425 1908311 44577114 12886152 6480707 6405445 37664218 49389 37614829 94869127 LEASE LIABILITY 110486 110486 X 138080055 206400 -813 205587 137874468 0 137874468 50730166 206400 206400 50523766 0 50523766 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION RECORDS LIABILITIES FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN WHEN THOSE POSITIONS ARE DEEMED UNCERTAIN TO BE UPHELD IN AN EXAMINATION BY TAXING AUTHORITIES. NO LIABILITIES FOR UNCERTAIN TAX POSITIONS WERE RECORDED AS OF SEPTEMBER 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON INTEREST RATE CONTRACT 1 X X 0 0 0 0 0 0 0 0 0 DAVID TODD HARMON COO 166899 0 10506 0 54 0 7426 0 15861 0 200746 0 0 0 CHRIS WHITFIELD CFO 173782 0 9631 0 1902 0 7282 0 7890 0 200487 0 0 0 HARRY BROUGHTON VICE PRESIDENT 155740 0 11281 0 846 0 6757 0 7661 0 182285 0 0 0 MARK MOORE CEO 148858 0 0 0 568 0 6423 0 19308 0 175157 0 0 0 X 1 44013690 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED FOR REVIEW BY THE BOARD OF DIRECTORS PRIOR TO FILING THE REPORT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUALS AFFECTED BY THE POLICY ARE REMINDED ANNUALLY OF THE POLICY AND ARE ASKED TO UPDATE ANY CHANGES. BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ALSO, INTERNET SEARCHES ARE PERFORMED TO DETERMINE ANY OBVIOUS CONNECTIONS THAT MAY NOT HAVE BEEN REPORTED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF CEO IS APPROVED BY THE BOARD OF DIRECTORS. ALL OTHER TOP MANAGEMENT IS APPROVED BY CEO. FOR ALL, COMPENSATION IS COMPARED TO SURVEYS THROUGH GUIDESTAR AND/OR RESEARCH OF COMPARABLE NFPS TO ENSURE THAT SALARY LEVELS ARE AT OR BELOW OTHER NFPS IN MANA'S GEOGRAPHIC AREA AND SERVICE TYPE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST WITH THE CORPORATE OFFICES. THE FINANCIAL STATEMENTS AND FORM 990 ARE LINKED FROM THE ORGANIZATION'S WEBSITE AND ACCESSIBLE BY THE PUBLIC. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT AND APPROVAL OF THE ANNUAL FINANCIAL STATEMENT AUDIT. UNAUDITED FINANCIAL STATEMENTS ARE PRESENTED TO FULL BOARD OF DIRECTORS MONTHLY. WE HAVE AN EXECUTIVE COMMITTEE (INFORMAL IN THAT NO MINUTES ARE MAINTAINED OR RESOLUTIONS PASSED) THAT MEETS APPROXIMATELY TWICE A MONTH AND THAT IS APPRISED OF THE AUDIT, AND THE CHAIRPERSON CONDUCTS A 1 ON 1 REVIEW WITH OUR AUDIT PARTNER PRIOR TO FINAL RELEASE OF THE AUDITED FINANCIAL STATEMENTS.