Civic Intelligence

Manna Cafe Ministries

990 • Fiscal year 2014 • EIN 27-1699146

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 11, 2015

1960 Madison StreetClarksville, TN 37043

(931) 933-0970

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-3.4%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

39th percentile

$30,264

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

3rd percentile

-31%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

90th percentile

67%

Faster revenue growth than 90% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$290,358

Down $130,698 (-31%) from 2013

Net Assets

Down

$289,680

Down $131,376 (-31%) from 2013

Liabilities

Up

$678

Up $678 from 2013

Revenue

Up

$3,919,139

Up $1,569,222 (+67%) from 2013

Expenses

Up

$4,050,515

Up $1,898,060 (+88%) from 2013

Net Income

Down

-$131,376

Down $328,838 (-167%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $24,335Net Assets 2011: $24,3352011Assets 2012: $223,594Liabilities 2012: $0Net Assets 2012: $223,5942012Assets 2013: $421,056Liabilities 2013: $0Net Assets 2013: $421,0562013Assets 2014: $290,358Liabilities 2014: $678Net Assets 2014: $289,6802014Assets 2015: $520,621Liabilities 2015: $2,734Net Assets 2015: $517,8872015Assets 2016: $521,093Liabilities 2016: $25,154Net Assets 2016: $495,9392016Assets 2017: $579,102Liabilities 2017: $54,846Net Assets 2017: $524,2562017Assets 2018: $1,071,080Liabilities 2018: $431,893Net Assets 2018: $639,1872018Assets 2019: $1,858,081Liabilities 2019: $736,716Net Assets 2019: $1,121,3652019Assets 2020: $2,139,944Liabilities 2020: $860,289Net Assets 2020: $1,279,6552020Assets 2021: $2,319,873Liabilities 2021: $745,079Net Assets 2021: $1,574,7942021Assets 2022: $2,290,772Liabilities 2022: $970,808Net Assets 2022: $1,319,9642022Assets 2023: $2,762,263Liabilities 2023: $930,315Net Assets 2023: $1,831,9482023Assets 2024: $2,280,080Liabilities 2024: $813,562Net Assets 2024: $1,466,5182024

Highlighted filing

2014

Assets$290,358
Liabilities$678
Net Assets$289,680

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $121,532Expenses 2011: $102,600Net Income 2011: $18,9322011Expenses 2012: $997,2542012Revenue 2013: $2,349,917Expenses 2013: $2,152,455Net Income 2013: $197,4622013Revenue 2014: $3,919,139Expenses 2014: $4,050,515Net Income 2014: -$131,3762014Revenue 2015: $3,214,830Expenses 2015: $3,000,970Net Income 2015: $213,8602015Revenue 2016: $3,421,572Expenses 2016: $3,443,520Net Income 2016: -$21,9482016Revenue 2017: $3,718,425Expenses 2017: $3,690,108Net Income 2017: $28,3172017Revenue 2018: $4,584,570Expenses 2018: $4,469,639Net Income 2018: $114,9312018Revenue 2019: $5,374,733Expenses 2019: $4,892,555Net Income 2019: $482,1782019Revenue 2020: $6,373,925Expenses 2020: $6,215,635Net Income 2020: $158,2902020Revenue 2021: $5,812,679Expenses 2021: $5,517,540Net Income 2021: $295,1392021Revenue 2022: $5,669,916Expenses 2022: $5,924,746Net Income 2022: -$254,8302022Revenue 2023: $6,867,094Expenses 2023: $6,355,110Net Income 2023: $511,9842023Revenue 2024: $6,846,608Expenses 2024: $7,212,038Net Income 2024: -$365,4302024

Highlighted filing

2014

Revenue$3,919,139
Expenses$4,050,515
Net Income-$131,376
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 11, 2015
Return Version
2014v5.0
Gross Receipts
$3,940,503
Mission and Program Overview

Mission

To provide meals to homeless persons and the working poor at both a central location and at various locations throughout the city while also providing opportunities for spiritual growth and christian fellowship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$304,487$136,490▼ $167,997
Land, Buildings, and Equipment, Net$103,563$83,412▼ $20,151
Cash and Non-Interest-Bearing Accounts$12,297$69,747▲ $57,450
Prepaid Expenses and Deferred Charges$670$670→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$421,056$290,358▼ $130,698
Other Assets Total$39$39→ $0
Liabilities
Accounts Payable and Accrued Expenses-$678-
Total Liabilities$0$678▲ $678
Net Assets / Fund Balance
Unrestricted Net Assets$421,056$289,680▼ $131,376
Total Net Assets Fund Balance$421,056$289,680▼ $131,376
Total Liabilities and Net Assets / Fund Balance$421,056$290,358▼ $130,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,932$46,655$119,587
Leasehold Improvements$6,749$1,868$8,617
Buildings$2,970$330$3,300
Other Land Buildings$761$497$1,258
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kenny YorkPresidentFT$30,264$30,264
Shawna SpignerAdministratorFT$11,700$11,700
Victoria YorkDirectorFT$5,200$5,200
Sherry WingfieldAdministratorFT$4,200$4,200

Board Members and Trustees

NameTitle
Sara MillerChairman
Jim AmosVice Chairman
Carlo SerranoDirector
Charles E BoydDirector
Frank WhiteDirector
Sande CoxDirector
Steve GambleDirector
Elizabeth BlackSecretary
Stacey WenzlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,882,240
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$36,898
All Other Contributions
$3,812,526
Change in Net Assets
$-131,376

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
Food Inventory4$1,883,796Fair Value
Total Noncash Contributions4$1,883,796-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,924,266
Salaries, Compensation, and Employee Benefits$126,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$78,211$25,303-$103,514
Other Salaries and Wages$45,275$18,000-$63,275
Current Officers, Directors, Trustees, and Key Employees-$46,164-$46,164
Other Expenses$31,670--$31,670
Depreciation Depletion$20,286--$20,286
Payroll Taxes$6,954$9,856-$16,810
Occupancy$15,050--$15,050
Insurance-$12,067-$12,067
Information Technology$7,662--$7,662
Office Expenses-$5,518-$5,518
Advertising-$2,573-$2,573
Total Functional Expenses$3,931,034$119,481$0$4,050,515
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$58,262
Fundraising Direct Expenses$21,364
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pirate Fest 2014$16,040$16,040-$16,040
Color Me Cool 2014$11,265$11,265-$11,265
Total Events$50,023$50,023$19,767$30,256
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Kenny york and victoria york are husband and wife.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board reviews the 990 and the president signs the return.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board annually reviews and determines the president's compensation.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board annually reviews and determines the administrator's compensation.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Requests for information will be reviewed by the president and/or administrator and a copy of form 990 will be provided upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Manna Cafe Ministries
EIN
27-1699146
Phone
9319330970
Address
1960 MADISON STREET, CLARKSVILLE, TN 37043

Signing Officer

Name
Kenny York
Title
President
Signed
2015-08-11
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
10
Employees
12
Volunteers
2,508

Preparer

Firm
Stone Rudolph & Henry Plc
Address
124 CENTER POINTE DRIVE, CLARKSVILLE, TN 37040-8408
Preparer
Stephen R Springer
Phone
9316484786
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0330
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03300
IRS990ScheduleD/EquipmentGrp/BookValueAmt072932
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046655
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0119587
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06749
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01868
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08617
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0761
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0497
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01258
IRS990ScheduleD/TotalBookValueLandBuildingsAmt083412
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019767
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PIRATE FEST 2014
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COLOR ME COOL 2014
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt086

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.81$1.47$6.85$7.21$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.93$1.83$6.87$6.36$0.51
2022Detailed filing. Detailed filing data is available for this year.$2.29$0.97$1.32$5.67$5.92$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.32$0.75$1.57$5.81$5.52$0.30
2020Detailed filing. Detailed filing data is available for this year.$2.14$0.86$1.28$6.37$6.22$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.86$0.74$1.12$5.37$4.89$0.48
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.43$0.64$4.58$4.47$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.05$0.52$3.72$3.69$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.03$0.50$3.42$3.44$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$3.21$3.00$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$3.92$4.05$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$2.35$2.15$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.12$0.10$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits