Civic Intelligence

Manna Pantry of Big Rapids Inc

EIN 46-2870828 • 501(c)3 • Big Rapids, MI

Profile

The mission of the manna pantry is to provide emergency food to our neighbors in need while treating them with dignity and respect.

315 B South State StreetBig Rapids, MI 49307

www.mannapantrybr.org

Siviq Scores

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

Liabilities / Assets

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-3.3%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

45th percentile

-5.0%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$184,941

Down $9,795 (-5.0%) from 2023

Liabilities

Down

$1,406

Down $1,010 (-42%) from 2023

Net Assets

Down

$183,535

Down $8,785 (-4.6%) from 2023

Revenue

Up

$261,556

Up $37,587 (+17%) from 2023

Expenses

Up

$270,259

Up $19,003 (+7.6%) from 2023

Net Income

Up

-$8,703

Up $18,584 (+68%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $63,179Liabilities 2015: $0Net Assets 2015: $63,1792015Assets 2016: $74,050Liabilities 2016: $471Net Assets 2016: $73,5792016Assets 2017: $73,795Liabilities 2017: $0Net Assets 2017: $73,7952017Assets 2018: $88,886Liabilities 2018: $0Net Assets 2018: $88,8862018Assets 2019: $81,872Liabilities 2019: $0Net Assets 2019: $81,8722019Assets 2020: $149,384Liabilities 2020: $2,633Net Assets 2020: $146,7512020Assets 2021: $242,499Liabilities 2021: $1,554Net Assets 2021: $240,9452021Assets 2022: $224,463Liabilities 2022: $3,058Net Assets 2022: $221,4052022Assets 2023: $194,736Liabilities 2023: $2,416Net Assets 2023: $192,3202023Assets 2024: $184,941Liabilities 2024: $1,406Net Assets 2024: $183,5352024

Highlighted filing

2024

Assets$184,941
Liabilities$1,406
Net Assets$183,535

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $53,906Expenses 2015: $44,346Net Income 2015: $9,5602015Revenue 2016: $62,341Expenses 2016: $54,734Net Income 2016: $7,6072016Revenue 2017: $66,222Expenses 2017: $66,133Net Income 2017: $892017Revenue 2018: $109,482Expenses 2018: $96,645Net Income 2018: $12,8372018Revenue 2019: $110,698Expenses 2019: $118,303Net Income 2019: -$7,6052019Revenue 2020: $195,115Expenses 2020: $128,961Net Income 2020: $66,1542020Revenue 2021: $251,585Expenses 2021: $156,937Net Income 2021: $94,6482021Revenue 2022: $187,325Expenses 2022: $204,821Net Income 2022: -$17,4962022Revenue 2023: $223,969Expenses 2023: $251,256Net Income 2023: -$27,2872023Revenue 2024: $261,556Expenses 2024: $270,259Net Income 2024: -$8,7032024

Highlighted filing

2024

Revenue$261,556
Expenses$270,259
Net Income-$8,703

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 31, 2025
Return Version
2024v5.0
Gross Receipts
$261,556
Mission and Program Overview

Mission

The mission of the manna pantry is to provide emergency food to our neighbors in need while treating them with dignity and respect.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$192,320$183,535▼ $8,785
Cash and Non-Interest-Bearing Accounts$154,957$143,819▼ $11,138
Savings and Temporary Cash Investments$20,539$23,563▲ $3,024
Total Assets$194,736$184,941▼ $9,795
Other Assets Total$19,240$17,559▼ $1,681
Liabilities
Other Liabilities$2,416$1,406▼ $1,010
Total Liabilities$2,416$1,406▼ $1,010
Net Assets / Fund Balance
Total Net Assets Fund Balance$192,320$183,535▼ $8,785
Total Liabilities and Net Assets / Fund Balance$194,736$184,941▼ $9,795

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$17,559--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave HamelundChair Person
Jim SamuelsVice Chair
Jamie RuelleBoard Member
Mark RobbBoard Member
John EpplySecretary
Steve SimsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$252,510
Program Service Revenue
$0
Investment Income
$6,394
Other Revenue
$2,652
All Other Contributions
$204,943
Change in Net Assets
$-8,703

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 Inventory35,683$62,4461.75p/lb Feed Am Wholesa
Total Noncash Contributions35,683$62,446-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,962
Salaries, Compensation, and Employee Benefits$58,297
Total Fundraising Expense$10,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,003$18,402$4,601$46,006
Payroll Taxes$6,146$4,916$1,229$12,291
Occupancy$5,932$2,968$990$9,890
Fees for Services Other$5,326-$2,283$7,609
Office Expenses$1,206$2,415$1,208$4,829
Insurance$999$1,000-$1,999
Other Expenses$1,233--$1,233
Interest-$234-$234
Total Functional Expenses$230,013$29,935$10,311$270,259
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
Payroll Liabilities$1,406
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Chairperson adds distribution and review of 990 and/or 990-t tax return to applicable monthly meeting agenda which is distributed to all board members at minimum of 48 hours prior to the regular monthly meeting. Each board member receives a copy of the tax return for review/reference during presentation by tresuerer or tax preparer. Upon completion of review the board votes on acceptance of the tax return(s) and if approved by simple majority the authorized officer shall sign the return and/or electronic filing authorazation form, whichever applies.

Form 990, Page 6, Part VI, Line 12C

All board members must complete, sign and submit on an annual basis, a conflict of interest disclosure statement that lists any current and/or potential future conflict of interest situations and/or relationships. A board member may be asked to step down from a selection committee upon disclosure of a conflict of interest dependent upon the nature of the conflict and/or relationship. Any board member in possession of information regarding another board member's confict of interest shall disclose such interest before the general board for discussion and resolution.

Form 990, Page 6, Part VI, Line 15A

Manna pantry's board of directors annually evaluates the executive director on his/her performance, including the director's input on his/her performance compared to compensation and goal's for upcoming year. Average compensation for similarly qualified individuals in comparable positions at similar organizations within the local demographic area will also be considered by the board when setting compensation. The meeting minutes will reflect how the board determined the base rate and/or increase to current compensation and include the data it relied upon to reach its decision. Approval of compensation requires a vote of the board. The chair and/or committee will operate independently and without undue influence from the executive director.

Form 990, Page 6, Part VI, Line 19

A written request for a copy of manna pantry governing documents can be submitted to the executive director via email or usps mail.

Filing and Contact Details

Filer

Filer Name
Manna Pantry of Big Rapids Inc
EIN
46-2870828
Phone
2314082940
Address
315 B SOUTH STATE STREET, BIG RAPIDS, MI 49307

Signing Officer

Name
Dave Hamelund
Title
Chair Person
Phone
6166485264
Signed
2025-01-31

Organization Details

Principal Officer
Dave Hamelund
Formed
2013
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
4

Preparer

Firm
BAKER'S MANAGEMENT SERVICE
Address
119 WEST GRAND TRAVERSE, BIG RAPIDS, MI 49307-1331
Preparer
Jennifer Proctor
Phone
2317963754
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers help distribute food to clients, assist in proper receipt of food donations into pantry inventory and other tasks that help the organization reach its goals.

Form 990, Page 2, Part III, Line 4D

Manna pantry received non-cash (gifts in kind) donations to the food pantry with a fmv of 38,210 from donors during 2018, of which 31,790 was distributed to families in need through the organization's main emergency food assisantance referral program that provides up to 12 weeks of food to each referred family per year or 3 days of food to walk-in clients.

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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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt017559
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GIFT IN KIND - MEIJER SIMPLY GIVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01406
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueOtherAssetsAmt017559
IRS990ScheduleD/TotalLiabilityAmt01406
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt035683
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt01.75P/LB FEED AM WHOLESA
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt062446
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP DISTRIBUTE FOOD TO CLIENTS, ASSIST IN PROPER RECEIPT OF FOOD DONATIONS INTO PANTRY INVENTORY AND OTHER TASKS THAT HELP THE ORGANIZATION REACH ITS GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANNA PANTRY RECEIVED NON-CASH (GIFTS IN KIND) DONATIONS TO THE FOOD PANTRY WITH A FMV OF 38,210 FROM DONORS DURING 2018, OF WHICH 31,790 WAS DISTRIBUTED TO FAMILIES IN NEED THROUGH THE ORGANIZATION'S MAIN EMERGENCY FOOD ASSISANTANCE REFERRAL PROGRAM THAT PROVIDES UP TO 12 WEEKS OF FOOD TO EACH REFERRED FAMILY PER YEAR OR 3 DAYS OF FOOD TO WALK-IN CLIENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHAIRPERSON ADDS DISTRIBUTION AND REVIEW OF 990 AND/OR 990-T TAX RETURN TO APPLICABLE MONTHLY MEETING AGENDA WHICH IS DISTRIBUTED TO ALL BOARD MEMBERS AT MINIMUM OF 48 HOURS PRIOR TO THE REGULAR MONTHLY MEETING. EACH BOARD MEMBER RECEIVES A COPY OF THE TAX RETURN FOR REVIEW/REFERENCE DURING PRESENTATION BY TRESUERER OR TAX PREPARER. UPON COMPLETION OF REVIEW THE BOARD VOTES ON ACCEPTANCE OF THE TAX RETURN(S) AND IF APPROVED BY SIMPLE MAJORITY THE AUTHORIZED OFFICER SHALL SIGN THE RETURN AND/OR ELECTRONIC FILING AUTHORAZATION FORM, WHICHEVER APPLIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS MUST COMPLETE, SIGN AND SUBMIT ON AN ANNUAL BASIS, A CONFLICT OF INTEREST DISCLOSURE STATEMENT THAT LISTS ANY CURRENT AND/OR POTENTIAL FUTURE CONFLICT OF INTEREST SITUATIONS AND/OR RELATIONSHIPS. A BOARD MEMBER MAY BE ASKED TO STEP DOWN FROM A SELECTION COMMITTEE UPON DISCLOSURE OF A CONFLICT OF INTEREST DEPENDENT UPON THE NATURE OF THE CONFLICT AND/OR RELATIONSHIP. ANY BOARD MEMBER IN POSSESSION OF INFORMATION REGARDING ANOTHER BOARD MEMBER'S CONFICT OF INTEREST SHALL DISCLOSE SUCH INTEREST BEFORE THE GENERAL BOARD FOR DISCUSSION AND RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANNA PANTRY'S BOARD OF DIRECTORS ANNUALLY EVALUATES THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, INCLUDING THE DIRECTOR'S INPUT ON HIS/HER PERFORMANCE COMPARED TO COMPENSATION AND GOAL'S FOR UPCOMING YEAR. AVERAGE COMPENSATION FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS WITHIN THE LOCAL DEMOGRAPHIC AREA WILL ALSO BE CONSIDERED BY THE BOARD WHEN SETTING COMPENSATION. THE MEETING MINUTES WILL REFLECT HOW THE BOARD DETERMINED THE BASE RATE AND/OR INCREASE TO CURRENT COMPENSATION AND INCLUDE THE DATA IT RELIED UPON TO REACH ITS DECISION. APPROVAL OF COMPENSATION REQUIRES A VOTE OF THE BOARD. THE CHAIR AND/OR COMMITTEE WILL OPERATE INDEPENDENTLY AND WITHOUT UNDUE INFLUENCE FROM THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A WRITTEN REQUEST FOR A COPY OF MANNA PANTRY GOVERNING DOCUMENTS CAN BE SUBMITTED TO THE EXECUTIVE DIRECTOR VIA EMAIL OR USPS MAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0194736
IRS990/TotalAssetsEOYAmt0184941
IRS990/TotalAssetsGrp/BOYAmt0194736
IRS990/TotalAssetsGrp/EOYAmt0184941
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0252510
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010311
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02416
IRS990/TotalLiabilitiesEOYAmt01406
IRS990/TotalLiabilitiesGrp/BOYAmt02416
IRS990/TotalLiabilitiesGrp/EOYAmt01406
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0192320
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0183535
IRS990/TotalProgramServiceExpensesAmt0230013
IRS990/TotalRevenueGrp/ExclusionAmt09046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0261556
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194736
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0184941
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018256 TAFT RD
IRS990/USAddress/CityNm0BIG RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049307
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.MANNAPANTRYBR.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE HAMELUND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR PERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum06166485264
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANNA PANTRY OF BIG RAPIDS INC
ReturnHeader/Filer/BusinessNameControlTxt0MANN
ReturnHeader/Filer/EIN0462870828
ReturnHeader/Filer/PhoneNum02314082940
ReturnHeader/Filer/USAddress/AddressLine1Txt0315 B SOUTH STATE STREET
ReturnHeader/Filer/USAddress/CityNm0BIG RAPIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049307
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352186555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER'S MANAGEMENT SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0119 WEST GRAND TRAVERSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIG RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0493071331
ReturnHeader/PreparerPersonGrp/PhoneNum02317963754
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER PROCTOR
ReturnHeader/ReturnTs02025-06-26T13:16:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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