Manna Ministries Inc

“A complete draft of Form 990 was provided to all voting members of the governing body prior to filing. Board members were given the opportunity to review, ask questions, and provide comments before approval for submission.”

“The organization monitors compliance with its conflict of interest policy by requiring all officers, directors, volunteers, and independent contractors to review the policy and sign a Conflict of Interest Statement before participating in organizational activities. Because the organization has no employees, monitoring applies only to officers, directors, volunteers, and contractors. Potential conflicts are reviewed by the Board of Directors whenever matters requiring decisions arise, and disclosures are maintained in the organization's records.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Individuals may request copies by contacting the organization by phone, email, or mail at its principal office. Copies are provided promptly to any requesting party in accordance with IRS public disclosure requirements.”

“During 2024, the organization added several new program services not included on the prior Form 990. These new services included a Community Empowerment Workshop Series on budgeting, nutrition, disaster preparedness, fire safety, and code enforcement; expansion of Neighborhood Watch meetings with local law enforcement; and a Neighborhood Christmas Caroling community engagement event for seniors, families, and youth. These programs were created in response to community needs and increased requests for supportive services in the West Macon-Bibb area.”

“The liability reported on Part X, Line 25 represents interest that accumulated from prior late filings. During the period in which these filings became delinquent, Manna Ministries, Inc. experienced significant operational disruption, including the unexpected death of the organization's treasurer, who was responsible for maintaining financial records and submitting required returns. The organization serves a very low-income community and operated with minimal administrative capacity during and after the COVID-19 pandemic, making it difficult to resolve the outstanding filings in a timely manner. Since that time, Manna Ministries, Inc. has restructured its administrative processes, regained operational stability, and resumed normal program operations. The organization is actively raising unrestricted funds to satisfy the outstanding interest owed to the IRS and is fully committed to maintaining compliance with all IRS filing requirements going forward.”