Civic Intelligence

Manna Ministries Inc

EIN 20-1788094 • 501(c)3 • Picayune, MS

Profile

Financial assistance for the needy/health and medical services & education for the poor/food bank for the needy

120 Street A Suite APicayune, MS 39466

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

31st percentile

-3.7%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-2.7%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-7.2%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,330,124

Down $36,733 (-2.7%) from 2023

Liabilities

Down

$6,692

Down $10,729 (-62%) from 2023

Net Assets

Down

$1,323,432

Down $26,004 (-1.9%) from 2023

Revenue

Down

$731,918

Down $56,886 (-7.2%) from 2023

Expenses

Up

$759,144

Up $68,974 (+10.0%) from 2023

Net Income

Down

-$27,226

Down $125,860 (-128%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,386,491Liabilities 2011: $1,028Net Assets 2011: $1,385,4632011Assets 2012: $1,307,989Liabilities 2012: $1,044Net Assets 2012: $1,306,9452012Assets 2013: $1,428,596Liabilities 2013: $5,835Net Assets 2013: $1,422,7612013Assets 2014: $1,393,872Liabilities 2014: $12,860Net Assets 2014: $1,381,0122014Assets 2015: $1,366,743Liabilities 2015: $18,308Net Assets 2015: $1,348,4352015Assets 2016: $1,330,256Liabilities 2016: $12,255Net Assets 2016: $1,318,0012016Assets 2017: $1,556,848Liabilities 2017: $9,066Net Assets 2017: $1,547,7822017Assets 2018: $1,193,054Liabilities 2018: $4,540Net Assets 2018: $1,188,5142018Assets 2019: $1,202,957Liabilities 2019: $12,814Net Assets 2019: $1,190,1432019Assets 2020: $1,250,674Liabilities 2020: $33,937Net Assets 2020: $1,216,7372020Assets 2021: $1,333,305Liabilities 2021: $37,110Net Assets 2021: $1,296,1952021Assets 2022: $1,309,125Liabilities 2022: $58,855Net Assets 2022: $1,250,2702022Assets 2023: $1,366,857Liabilities 2023: $17,421Net Assets 2023: $1,349,4362023Assets 2024: $1,330,124Liabilities 2024: $6,692Net Assets 2024: $1,323,4322024

Highlighted filing

2024

Assets$1,330,124
Liabilities$6,692
Net Assets$1,323,432

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $239,802Expenses 2011: $294,698Net Income 2011: -$54,8962011Revenue 2012: $316,305Expenses 2012: $404,054Net Income 2012: -$87,7492012Revenue 2013: $497,030Expenses 2013: $379,806Net Income 2013: $117,2242013Revenue 2014: $445,848Expenses 2014: $487,597Net Income 2014: -$41,7492014Revenue 2015: $548,713Expenses 2015: $581,290Net Income 2015: -$32,5772015Revenue 2016: $533,540Expenses 2016: $563,974Net Income 2016: -$30,4342016Revenue 2017: $869,386Expenses 2017: $639,605Net Income 2017: $229,7812017Revenue 2018: $473,337Expenses 2018: $832,612Net Income 2018: -$359,2752018Revenue 2019: $586,953Expenses 2019: $585,334Net Income 2019: $1,6192019Revenue 2020: $723,797Expenses 2020: $697,215Net Income 2020: $26,5822020Revenue 2021: $580,698Expenses 2021: $501,240Net Income 2021: $79,4582021Revenue 2022: $492,896Expenses 2022: $538,821Net Income 2022: -$45,9252022Revenue 2023: $788,804Expenses 2023: $690,170Net Income 2023: $98,6342023Revenue 2024: $731,918Expenses 2024: $759,144Net Income 2024: -$27,2262024

Highlighted filing

2024

Revenue$731,918
Expenses$759,144
Net Income-$27,226

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.01$1.32$0.73$0.76$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$0.79$0.69$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.06$1.25$0.49$0.54$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.33$0.04$1.30$0.58$0.50$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.03$1.22$0.72$0.70$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.20$0.01$1.19$0.59$0.59$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.47$0.83$0.36
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.87$0.64$0.23
2016Summary only. Only limited summary data is available for this year.$1.33$0.01$1.32$0.53$0.56$0.03
2015Summary only. Only limited summary data is available for this year.$1.37$0.02$1.35$0.55$0.58$0.03
2014Summary only. Only limited summary data is available for this year.$1.39$0.01$1.38$0.45$0.49$0.04
2013Summary only. Only limited summary data is available for this year.$1.43$0.01$1.42$0.50$0.38$0.12
2012Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$0.32$0.40$0.09
2011Summary only. Only limited summary data is available for this year.$1.39$0.00$1.39$0.24$0.29$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 25, 2025
Return Version
2024v5.0
Gross Receipts
$852,440
Mission and Program Overview

Mission

Financial assistance for the needy / Health & medical services & education for the poor / Food bank for the needy

Financial assistance for the needy/health and medical services & education for the poor/food bank for the needy

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,202,554$1,140,653▼ $61,901
Cash and Non-Interest-Bearing Accounts$142,471$164,314▲ $21,843
Inventories for Sale or Use$19,156$23,457▲ $4,301
Accounts Receivable$2,676$1,700▼ $976
Total Assets$1,366,857$1,330,124▼ $36,733
Liabilities
Other Liabilities$13,237$6,391▼ $6,846
Accounts Payable and Accrued Expenses$4,184$301▼ $3,883
Total Liabilities$17,421$6,692▼ $10,729
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,349,436$1,323,432▼ $26,004
Total Net Assets Fund Balance$1,349,436$1,323,432▼ $26,004
Total Liabilities and Net Assets / Fund Balance$1,366,857$1,330,124▼ $36,733

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,140,653$699,560$1,840,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jameye H MartinCEOFT$16,949$16,949

Board Members and Trustees

NameTitle
Dan FinleyBoard Chairm
Rev Allen HickmanPresident
Aurora KingDirector
Barrett BraysonDirector
Bill StegallDirector
D L BoltonDirector
David AllisonDirector
Dennis CollierDirector
Lynne StockstillDirector
Mark StockstillDirector
STEPHANIE O'MEARADirector
Suzan WilsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$759,944
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-28,026
All Other Contributions
$505,103
Change in Net Assets
$-27,226

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$100,470Market Rate for Skills
Clothing and Household Goods-$96,606Actual Sales
Other Non Cash Contri Table1$16,485Fair Market Value at Cost
Other Non Cash Contri Table1$8,265Fair Rental Value
Total Noncash Contributions3$221,826-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$394,829
Salaries, Compensation, and Employee Benefits$364,315
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$319,341$18,724-$338,065
All Other Expenses$69,158$22,307-$91,465
Depreciation Depletion$58,876$11,808-$70,684
Other Expenses$31,431--$31,431
Payroll Taxes$24,804$1,446-$26,250
Office Expenses$8,325$2,409-$10,734
Fees for Services Accounting-$8,053-$8,053
Occupancy$7,439$415-$7,854
Insurance$1,321$369-$1,690
Travel-$42-$42
Total Functional Expenses$693,571$65,573$0$759,144
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MemberBuilding ConstructioNo$5,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$4,276
Credit Card Payable$1,734
Sales Tax Payable$381
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Josheph hickman jameye h martin president director siblings

Form 990, Page 6, Part VI, Line 7A

One vote per member - majority rules. Any member may nominate

Form 990, Page 6, Part VI, Line 11B

Form 990 provided to board members for review.

Form 990, Page 6, Part VI, Line 19

The organization operates an office with regular business hours and all documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Manna Ministries Inc
EIN
20-1788094
Phone
6019168191
Address
120 STREET A SUITE A, PICAYUNE, MS 39466

Signing Officer

Name
Rev Allen Hickman
Title
President
Phone
6019168191
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Allen Hickman
Formed
2004
Voting Board Members
12
Independent Board Members
12
Employees
22
Volunteers
14

Preparer

Firm
Holt & Associates Pllc
Address
2815 HIGHWAY 15 N, LAUREL, MS 39440
Preparer
Julie Uher
Phone
6016493000
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Physicians and nurses provide technical skills in the clinic to provide health care services.

Form 990, Part IX, Line 24E

Lab fees 21,776 0 0 medications 19,807 0 0 utilities 9,114 10,068 0 benevolence 10,522 0 0 dues and subscriptions 1,391 5,907 0 contract labor 2,750 1,375 0 sanitation 1,668 1,668 0 maintenance 1,308 326 0 bank charges 0 1,413 0 other expenses 547 450 0 meals 0 615 0 postage 133 407 0 program incentives 400 0 0 auto expense 0 78 0 thrift store depreciation -258 0 0 total 69,158 22,307 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,222

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the provision of uncertain tax positions as addressed in fasb asc 740, income taxes. The organization files an income tax return in the u.s. Federal jurisdiction. The organization is no longer subject to u.s. Federal income tax examinations by the tax authority for the years before 2021. The organization recognizes interest accrued related to unrecognized tax benefits in interest and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The organization had no accruals for interest and penalties at december 31, 2024 or 2023.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 740, INCOME TAXES. THE ORGANIZATION FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITY FOR THE YEARS BEFORE 2021. THE ORGANIZATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ORGANIZATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2024 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0COLLIER CONSTRUCTION LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING CONSTRUCTIO
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SERVICES
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1FACILITIES
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2MEDICATIONS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0MARKET RATE FOR SKILLS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FAIR RENTAL VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2FAIR MARKET VALUE AT COST
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PHYSICIANS AND NURSES PROVIDE TECHNICAL SKILLS IN THE CLINIC TO PROVIDE HEALTH CARE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOSHEPH HICKMAN JAMEYE H MARTIN PRESIDENT DIRECTOR SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONE VOTE PER MEMBER - MAJORITY RULES. ANY MEMBER MAY NOMINATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 PROVIDED TO BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION OPERATES AN OFFICE WITH REGULAR BUSINESS HOURS AND ALL DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LAB FEES 21,776 0 0 MEDICATIONS 19,807 0 0 UTILITIES 9,114 10,068 0 BENEVOLENCE 10,522 0 0 DUES AND SUBSCRIPTIONS 1,391 5,907 0 CONTRACT LABOR 2,750 1,375 0 SANITATION 1,668 1,668 0 MAINTENANCE 1,308 326 0 BANK CHARGES 0 1,413 0 OTHER EXPENSES 547 450 0 MEALS 0 615 0 POSTAGE 133 407 0 PROGRAM INCENTIVES 400 0 0 AUTO EXPENSE 0 78 0 THRIFT STORE DEPRECIATION -258 0 0 TOTAL 69,158 22,307 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 1,222
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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