Civic Intelligence

Mana Nutritive Aid Products Incorporated

EIN 27-0165743 • 501(c)3 • Matthews, NC

Profile

Malnutrition contributes to more than half of all childhood deaths associated with infectious diseases like malaria and pneumonia. We aim to prevent child deaths due to severe acute malnutrition by treating the condition through the production and distribution of fortified foods.

130 Library LaneMatthews, NC 28105

mananutrition.org

Siviq Scores

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

Liabilities / Assets

17th percentile

0.05x

Higher debt load relative to assets than 17% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Liabilities / Revenue

16th percentile

0.13x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Net Margin

95th percentile

58%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Top Officer Pay

7th percentile

$217,831

Higher top officer pay than 7% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Asset Growth

94th percentile

31%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-13%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2024 to 2025

Assets

Up

$357,656,160

Up $85,279,701 (+31%) from 2024

Liabilities

Up

$17,315,547

Up $5,198,596 (+43%) from 2024

Net Assets

Up

$340,340,613

Up $80,081,105 (+31%) from 2024

Revenue

Down

$138,046,810

Down $21,046,187 (-13%) from 2024

Expenses

Up

$57,965,705

Up $11,669,279 (+25%) from 2024

Net Income

Down

$80,081,105

Down $32,715,466 (-29%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400M$300M$200M$100M$0-$100MAssets 2012: $9,028,357Liabilities 2012: $9,336,432Net Assets 2012: -$308,0752012Assets 2014: $12,302,632Liabilities 2014: $9,334,096Net Assets 2014: $2,968,5362014Assets 2015: $13,851,953Liabilities 2015: $9,542,759Net Assets 2015: $4,309,1942015Assets 2016: $15,549,240Liabilities 2016: $9,477,897Net Assets 2016: $6,071,3432016Assets 2017: $16,276,837Liabilities 2017: $9,540,761Net Assets 2017: $6,736,0762017Assets 2019: $18,037,588Liabilities 2019: $12,269,021Net Assets 2019: $5,768,5672019Assets 2020: $23,579,983Liabilities 2020: $12,871,194Net Assets 2020: $10,708,7892020Assets 2022: $67,621,644Liabilities 2022: $7,489,558Net Assets 2022: $60,132,0862022Assets 2024: $272,376,459Liabilities 2024: $12,116,951Net Assets 2024: $260,259,5082024Assets 2025: $357,656,160Liabilities 2025: $17,315,547Net Assets 2025: $340,340,6132025

Highlighted filing

2025

Assets$357,656,160
Liabilities$17,315,547
Net Assets$340,340,613

Operations Trend

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

$200M$150M$100M$50M$0-$50MExpenses 2012: $2,474,1102012Revenue 2014: $2,352,889Expenses 2014: $2,038,413Net Income 2014: $314,4762014Revenue 2015: $4,327,363Expenses 2015: $2,986,705Net Income 2015: $1,340,6582015Revenue 2016: $20,967,658Expenses 2016: $19,205,509Net Income 2016: $1,762,1492016Revenue 2017: $22,289,179Expenses 2017: $21,624,446Net Income 2017: $664,7332017Revenue 2019: $19,525,133Expenses 2019: $21,283,273Net Income 2019: -$1,758,1402019Revenue 2020: $29,222,437Expenses 2020: $24,197,659Net Income 2020: $5,024,7782020Revenue 2022: $74,041,127Expenses 2022: $38,860,455Net Income 2022: $35,180,6722022Revenue 2024: $159,092,997Expenses 2024: $46,296,426Net Income 2024: $112,796,5712024Revenue 2025: $138,046,810Expenses 2025: $57,965,705Net Income 2025: $80,081,1052025

Highlighted filing

2025

Revenue$138,046,810
Expenses$57,965,705
Net Income$80,081,105

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$138,046,810
Mission and Program Overview

Mission

Malnutrition contributes to more than half of all childhood deaths associated with infectious diseases like malaria and pneumonia. We aim to prevent child deaths due to severe acute malnutrition by treating the condition through the production and distribution of fortified foods.

Develop and deliver ready-to-use foods to lower the cost to treat malnutrition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$86,994,373$78,358,960▼ $8,635,413
Land, Buildings, and Equipment, Net$158,561,949$65,662,463▼ $92,899,486
Pledges and Grants Receivable-$41,500,000-
Inventories for Sale or Use$22,243,543$33,835,740▲ $11,592,197
Prepaid Expenses and Deferred Charges$320,677$487,492▲ $166,815
Accounts Receivable$3,392,494$14,488▼ $3,378,006
Cash and Non-Interest-Bearing Accounts$189$159▼ $30
Total Assets$272,376,459$357,656,160▲ $85,279,701
Other Assets Total$863,234$137,796,858▲ $136,933,624
Liabilities
Accounts Payable and Accrued Expenses$12,027,991$17,250,750▲ $5,222,759
Other Liabilities$88,960$64,797▼ $24,163
Total Liabilities$12,116,951$17,315,547▲ $5,198,596
Net Assets / Fund Balance
Net Assets With Donor Restrictions$110,784,561$240,449,837▲ $129,665,276
Net Assets Without Donor Restrictions$149,474,947$99,890,776▼ $49,584,171
Total Net Assets Fund Balance$260,259,508$340,340,613▲ $80,081,105
Total Liabilities and Net Assets / Fund Balance$272,376,459$357,656,160▲ $85,279,701

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$52,507,366$72,248$52,579,614
Equipment$5,067,486$8,544,637$13,612,123
Buildings$7,072,407$2,320,061$9,392,468
Land$949,682-$949,682
Leasehold Improvements$65,522$5,958$71,480
Other Assets Org$135,896,157--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris WhitfieldCFOFT$192,680$25,151$217,831
David Todd HarmonCOOFT$192,945$18,198$211,143
Mark MooreCEOFT$158,327$31,145$189,472
Harry BroughtonVice PresidentFT$165,845$16,870$182,715
David Allen GalbraithVice PresidentFT$144,273$35,061$179,334
Michael DentonMaintenance ManagerFT$121,446$37,588$159,034
Eric GriffinCustomer Relations ManagerFT$123,769$19,171$142,940
Heather SandersControllerFT$115,361$19,090$134,451
Stephen RaneyHr ManagementFT$110,695$18,622$129,317
Richard HolifieldPlc Maintenance TechnicianFT$112,903$13,046$125,949

Board Members and Trustees

NameTitle
Amy Robbins TowersSecretary and Chairman
Daryl BrewsterBoard Member
Jimmy KolkerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
The Country Club Of Rebecca LLCTrucking2763 LOWER REBECCA ROAD, Rebecca, GA 31783$785,063
E Harper Investments LLCConstruction122 WHITE DRIVE, Fitzgerald, GA 31750$228,370
Kyle House Group LLCProject Management2384 TOM FAIN RD, Chancellor, AL 36316$224,748
-Consulting3819 DITTMAR ROAD, Arlington, VA 22207$140,000
Revenue and Support

Revenue Composition

Contributions and Grants
$91,058,470
Program Service Revenue
$43,490,173
Investment Income
$3,456,552
Other Revenue
$41,615
All Other Contributions
$91,058,470
Change in Net Assets
$80,081,105

Audited Revenue Reconciliation

Revenue per Audited Statements
$138,046,810
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$166,597
Total Revenue per Audited Statements
$138,213,407
Total Revenue per Form 990
$138,046,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,486,083
Salaries, Compensation, and Employee Benefits$4,479,622
Total Fundraising Expense$733,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$2,863,974$8,624-$2,872,598
Other Salaries and Wages$2,136,530$380,928$67,736$2,585,194
Occupancy$1,422,002$45,374$247$1,467,623
Current Officers, Directors, Trustees, and Key Employees$901,500$161,907$28,784$1,092,191
Advertising$151,848-$578,049$729,897
Fees for Services Other$405,907$214,428$28,523$648,858
Other Employee Benefits$355,381$66,613$11,828$433,822
Insurance$383,735$23,286$4,453$411,474
Information Technology$293,783$25,301$10$319,094
Payroll Taxes$228,269$38,206$6,808$273,283
Travel$71,921$99,544$3,533$174,998
Other Expenses$160,825$11,194$1,000$173,019
Pension Plan Contributions$78,051$14,505$2,576$95,132
Office Expenses$59,537$4,383$247$64,167
Fees for Services Accounting-$44,392-$44,392
Interest$31,572--$31,572
Fees for Services Legal$298$7,251-$7,549
Conferences and Meetings$842$1,545-$2,387
Total Functional Expenses$56,084,430$1,147,481$733,794$57,965,705

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$58,132,302
Expenses per Audited Statements$57,965,705
Total Expenses per Form 990$57,965,705
Expenses Not Reported on Form 990$166,597
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$64,797
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, 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.

Filing and Contact Details

Filer

Filer Name
Mana Nutritive Aid Products Incorporated
EIN
27-0165743
Phone
7048498372
Address
130 LIBRARY LANE, MATTHEWS, NC 28105

Signing Officer

Name
Chris Whitfield
Title
CFO
Phone
7048498372
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Whitfield
Formed
2009
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
3
Employees
172
Volunteers
0

Preparer

Firm
Greerwalker Llp
Address
227 WEST TRADE ST SUITE 1100, CHARLOTTE, NC 28202
Preparer
Paula P Tilley
Phone
7043770239
Supplemental Narrative

Additional Explanations

FORM 990, PART X, BEGINNING OF YEAR, LINE 27 & 28:

During the year ended september 30, 2025, it was determined by management that a prior period adjustment was needed to reclassify certain amounts between its net assets with donor restrictions and net assets without donor restrictions balances as of september 30, 2023 and 2024. The correction had no impact on the previously reported change in net assets for the year ended september 30, 2024.

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.

Financial Statement Notes

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, 2025 and 2024.

Raw XML AppendixShowing 400 of 656 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0AWARENESS 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RESEARCH 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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MANA NUTRITIVE AID PRODUCTS INCORPORATED (MANA) MEETS THE FACTS AND CIRCUMSTANCES TEST UNDER SECTION 1.170A-9(F)(3) OF THE TREASURY REGULATIONS AS EXPLAINED BELOW. MANA MEETS THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.170A-9 (F)(3)(I) AS OVER THE FIVE-YEAR PERIOD ENDED SEPTEMBER 30, 2025, IN THE AGGREGATE, MANA RECEIVED [23.78%] OF ITS TOTAL SUPPORT FROM GOVERNMENTAL OR PUBLIC SUPPORT. IN ORDER TO SATISFY SECTION 1.170A-9(F)(3)(II) OF THE TREASURY REGULATIONS, AN ORGANIZATION "MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A)(I) THROUGH (B)(1)(A)(VI)." IN THE YEAR ENDING SEPTEMBER 30, 2025, MANA PARTICIPATED IN THE FOLLOWING EFFORTS TO GAIN PUBLIC SUPPORT FOR ITS MISSION: -WEBSITE AND ONLINE EFFORTS - IN FISCAL YEAR 2025, MANA RAISED APPROXIMATELY 178,000 FROM ITS SMALL DONOR, ONLINE EFFORTS. SINCE FISCAL YEAR 2020 WE HAVE RAISED MORE THAN $467,000 FROM THESE EFFORTS. -PARTNERSHIPS WITH LARGE DONORS - IN FISCAL YEAR 2025 MANA RECEIVED APPROXIMATELY $630,000 IN LARGE DONATIONS FROM INDIVIDUALS, BUSINESSES AND FAMILY FOUNDATIONS THROUGH THE FUND-RAISING EFFORTS OF CEO MARK MOORE. SINCE FISCAL YEAR 2021 WE HAVE MORE THAN $5,535,000 FROM THESE PARTNERSHIPS. SUBSTANTIALLY ALL PROCEEDS FROM THESE LARGE DONORS ARE USED TO PROVIDE THERAPEUTIC FOODS TO VARIOUS NON-GOVERNMENTAL ORGANIZATIONS ON THE FRONTLINES OF TREATMENT FOR SEVERE ACUTE MALNUTRITION. -SPEAKING ENGAGEMENTS - EVERY YEAR, CEO MARK MOORE SPEAKS AT SEVERAL ORGANIZATIONS, BUSINESSES, AND CHURCHES IN AN EFFORT TO RAISE AWARENESS AND SUPPORT FOR MANA INCLUDING: HARDING UNIVERSITY IN SEARCY, ARKANSAS, FITZGERALD-BEN HILL COUNTY CHAMBER OF COMMERCE IN FITZGERALD, GEORGIA, USAID SUPPLIER CONFERENCE IN WASHINGTON D.C., UNICEF SUPPLIER CONFERENCE IN COPENHAGEN, DENMARK AND MICROSOFT MANAGEMENT SUMMIT IN SEATTLE, WASHINGTON. THE ORGANIZATION THEREFORE SATISFIES SECTION 1.170A-9(F)(3)(II) OF THE TREASURY REGULATIONS. THE FOLLOWING PERTINENT FACTORS ARE LISTED IN SECTION 1.170A-9(F)(3)(III) OF THE TREASURY REGULATIONS: (A) PERCENTAGE OF FINANCIAL SUPPORT; (B) SOURCES OF SUPPORT; (C) REPRESENTATIVE GOVERNING BODY; AND (D) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (A) OVER THE FIVE-YEAR PERIOD ENDED SEPTEMBER 30, 2025, IN THE AGGREGATE, THE ORGANIZATION RECEIVED [23.78%] OF ITS TOTAL SUPPORT FROM GOVERNMENTAL OR PUBLIC SUPPORT, AS DEFINED IN THE TREASURY REGULATIONS. (B) OF THE TOTAL SUPPORT RECEIVED BY THE ORGANIZATION, THE FOLLOWING REPRESENT THE MOST SIGNIFICANT SOURCES OF SUPPORT: -CRI FOUNDATION/WEISS FOUNDATION -CHILDREN'S INVESTMENT FUND FOUNDATION -STEWARDSHIP FOUNDATION -ELEANOR CROOK FOUNDATION -STARLINE WINDOWS -BIRDSONG CHARITABLE FOUNDATION -PEANUT BUTTER PRINTING (C) DURING FISCAL YEAR 2025, THE BOARD OF DIRECTORS OF THE ORGANIZATION INCLUDES THE FOLLOWING INDIVIDUALS (WHO HAVE NO FAMILY RELATIONSHIP): A. AMY TOWERS - FOUNDER OF THE NDUNA FOUNDATION AND CO-FOUNDER OF GLENVIEW CAPITAL MANAGEMENT. SHE SERVES OR HAS SERVED AS A BOARD MEMBER OF HUMAN RIGHTS WATCH, THE U.S. FUND FOR UNICEF, THE NATIONAL FISH AND WILDLIFE FOUNDATION, MILLENIUM PROMISE AND OTHERS. IN 2006, SHE WAS AWARDED UNICEF'S AUDREY HEPBURN HUMANITARIAN AWARD FOR HER WORK IN CONFLICT ZONES IN AFRICA. HER FINANCIAL INSIGHT AND KNOWLEDGE OF WORKING WITH LARGE MULTINATIONAL GROUPS GUIDES MANA IN ITS OVERALL OPERATIONS AND EFFORTS TO PARTNER WITH ORGANIZATIONS AROUND THE GLOBE IN COMBATING SEVERE ACUTE MALNUTRITION. B. DARYL BREWSTER - SERVES AS THE CHIEF EXECUTIVE OFFICER OF THE COMMITTEE ENCOURAGING CORPORATE PHILANTHROPY. BREWSTER HAS HELD PREVIO
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SECTION C, LINE 17B, FACTS AND CIRCUMSTANCES TEST
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