Civic Intelligence

Manna - the Durango Soup Kitchen

990 • Fiscal year 2023 • EIN 84-1004473

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 1196Durango, CO 81302

(970) 385-5095

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.4%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$92,303

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

43%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,631,247

Up $296,190 (+8.9%) from 2022

Net Assets

Up

$3,565,361

Up $363,305 (+11%) from 2022

Liabilities

Down

$65,886

Down $67,115 (-50%) from 2022

Revenue

Up

$3,669,161

Up $1,097,151 (+43%) from 2022

Expenses

Up

$3,325,704

Up $603,892 (+22%) from 2022

Net Income

Up

$343,457

Up $493,259 (+329%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,151,936Liabilities 2011: $8,988Net Assets 2011: $1,142,9482011Assets 2012: $2,056,616Liabilities 2012: $38,893Net Assets 2012: $2,017,7232012Assets 2013: $2,283,714Liabilities 2013: $4,295Net Assets 2013: $2,279,4192013Assets 2014: $2,288,923Liabilities 2014: $18,211Net Assets 2014: $2,270,7122014Assets 2015: $2,347,214Liabilities 2015: $14,499Net Assets 2015: $2,332,7152015Assets 2016: $2,410,034Liabilities 2016: $14,412Net Assets 2016: $2,395,6222016Assets 2017: $2,456,941Liabilities 2017: $20,608Net Assets 2017: $2,436,3332017Assets 2018: $2,217,412Liabilities 2018: $21,227Net Assets 2018: $2,196,1852018Assets 2019: $2,307,051Liabilities 2019: $18,502Net Assets 2019: $2,288,5492019Assets 2020: $2,669,454Liabilities 2020: $29,938Net Assets 2020: $2,639,5162020Assets 2021: $3,470,436Liabilities 2021: $58,405Net Assets 2021: $3,412,0312021Assets 2022: $3,335,057Liabilities 2022: $133,001Net Assets 2022: $3,202,0562022Assets 2023: $3,631,247Liabilities 2023: $65,886Net Assets 2023: $3,565,3612023Assets 2024: $3,868,020Liabilities 2024: $194,212Net Assets 2024: $3,673,8082024

Highlighted filing

2023

Assets$3,631,247
Liabilities$65,886
Net Assets$3,565,361

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $691,530Expenses 2011: $487,478Net Income 2011: $204,0522011Revenue 2012: $1,474,990Expenses 2012: $600,215Net Income 2012: $874,7752012Revenue 2013: $885,963Expenses 2013: $624,267Net Income 2013: $261,6962013Revenue 2014: $1,132,664Expenses 2014: $778,053Net Income 2014: $354,6112014Revenue 2015: $905,003Expenses 2015: $829,718Net Income 2015: $75,2852015Revenue 2016: $949,324Expenses 2016: $892,100Net Income 2016: $57,2242016Revenue 2017: $906,232Expenses 2017: $921,018Net Income 2017: -$14,7862017Revenue 2018: $860,902Expenses 2018: $1,048,249Net Income 2018: -$187,3472018Revenue 2019: $1,149,922Expenses 2019: $1,128,394Net Income 2019: $21,5282019Revenue 2020: $1,828,363Expenses 2020: $1,461,191Net Income 2020: $367,1722020Revenue 2021: $2,414,113Expenses 2021: $1,655,937Net Income 2021: $758,1762021Revenue 2022: $2,572,010Expenses 2022: $2,721,812Net Income 2022: -$149,8022022Revenue 2023: $3,669,161Expenses 2023: $3,325,704Net Income 2023: $343,4572023Revenue 2024: $4,035,568Expenses 2024: $3,945,313Net Income 2024: $90,2552024

Highlighted filing

2023

Revenue$3,669,161
Expenses$3,325,704
Net Income$343,457
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$3,688,255
Mission and Program Overview

Mission

The mission of manna soup kitchen is to provide, in the spirit of faith and love, nourishing meals and supportive services in an atmosphere of acceptance and caring for those in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,081,555$2,121,682▲ $40,127
Investments in Publicly Traded Securities$628,168$610,593▼ $17,575
Cash and Non-Interest-Bearing Accounts$215,482$369,313▲ $153,831
Pledges and Grants Receivable$192,314$309,454▲ $117,140
Inventories for Sale or Use$25,910$39,400▲ $13,490
Prepaid Expenses and Deferred Charges$11,766$7,948▼ $3,818
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$3,335,057$3,631,247▲ $296,190
Other Assets Total$179,862$172,857▼ $7,005
Liabilities
Accounts Payable and Accrued Expenses$133,001$65,886▼ $67,115
Total Liabilities$133,001$65,886▼ $67,115
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,721,554$3,048,134▲ $326,580
Net Assets With Donor Restrictions$480,502$517,227▲ $36,725
Total Net Assets Fund Balance$3,202,056$3,565,361▲ $363,305
Total Liabilities and Net Assets / Fund Balance$3,335,057$3,631,247▲ $296,190

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,891,850$585,110$2,476,960
Equipment$229,832$184,478$414,310
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann MorseExecutive DirectorFT$89,615$2,688$92,303

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,600,613
Program Service Revenue
$37,086
Investment Income
$28,554
Other Revenue
$2,908
All Other Contributions
$3,114,011
Change in Net Assets
$343,457

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory366,285$732,570$2 per LB
Securities Publicly Traded2$19,980Fair Market Value (FMV)
Other Non Cash Contri Table1$17,592Fair Market Value (FMV)
Total Noncash Contributions366,288$770,142-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,669,161
Revenue Not Reported on Form 990
$26,511
Total Revenue per Audited Statements
$3,695,672
Total Revenue per Form 990
$3,669,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,348,749
Salaries, Compensation, and Employee Benefits$976,955
Total Fundraising Expense$45,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$739,550$10,371$5,755$755,676
Fees for Services Other$133,862$58,606-$192,468
All Other Expenses$187,320$1,565$465$189,350
Depreciation Depletion$145,261$5,299$5,299$155,859
Other Expenses$143,426--$143,426
Office Expenses$122,406$4,465$4,465$131,336
Payroll Taxes$120,206$4,385$4,385$128,976
Current Officers, Directors, Trustees, and Key Employees$50,767$18,460$23,076$92,303
Occupancy$39,084$582$582$40,248
Information Technology$30,354$1,107$1,107$32,568
Insurance$23,113$843$843$24,799
Travel$4,874--$4,874
Total Functional Expenses$3,174,044$105,683$45,977$3,325,704

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,332,367
Expenses per Audited Statements$3,325,704
Total Expenses per Form 990$3,325,704
Expenses Not Reported on Form 990$6,663
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,334
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bread for Manna$15,773-$3,334-
Total Events$15,773-$3,334$-3,334
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
Yes
Audit committee
Yes
Backup withholding compliance
No
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

An electric copy of the form 990 is emailed to all board members and executive director prior to signing the form and mailing it to the irs.

Form 990, Part VI, Section B, Line 12C

Each new board member is given a copy of the corporate bylaws that includes a policy on conflicts of interest.

Form 990, Part VI, Section B, Line 15A

The board of directors during the executive director's annual review, or upon searching for a new executive director, examines compenstaion information from similar organizations locally or within the state of colorado.

Form 990, Part VI, Section C, Line 19

The organization keeps a copy of all governing documents and financial statements at its office and allows interested persons to review the documents in the office or a copy is provided upon request.

Filing and Contact Details

Filer

Filer Name
Manna - the Durango Soup Kitchen
EIN
84-1004473
Phone
9703855095
Address
PO BOX 1196, DURANGO, CO 81302

Signing Officer

Name
Ann Morse
Title
Executive Director
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Co
Voting Board Members
12
Independent Board Members
12
Employees
40
Volunteers
657

Preparer

Firm
Olson Reyes & Sauerwein LLC
Address
5161 E Arapahoe Road Suite 100, Centennial, CO 80122
Preparer
Derek Watada
Phone
3038895981
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

OTHER PROGRAM SERVICES 4: Culinary Program: Since 2014, Mannas Culinary Program has focused on teaching job/life skills and food service industry knowledge to vulnerable populations to help people overcome their barriers to achieve gainful employment. The majority of students accepted into the program face many barriers to employment; economically disadvantaged, experiencing homelessness, learning disabilities, lack of education/job skills, and employment gap. Manna collaborates with other agencies, community members and businesses to provide students with additional services, helping to reduce barriers to employment. Students learn in a supportive environment that fosters self-sufficiency, solid work ethic and self-confidence. Manna is contributing to the overall health and economic vitality of our community, one student at a time. The Culinary Training Program fulfills basic needs through weekly stipends, supportive services, provide resource and benefits navigation, and build skills that can help one obtain or improve employment. We believe that this array of onsite resources will strengthen protective factors and resiliency for individuals and families, by improving economic stability, physical/mental health, and overall wellbeing for underserved populations in our community. We partner with Big Picture High School and Wolverine Academy to offer youth the opportunity to attend the Culinary Program. In 2023, 23 students graduated from the program.

Statement Note 1

Domestic content certification statementattachment to form 3468manna - the durango soup kitchenfein: 84-1004473facility/property 1irs-issued registration number for the facility: pj00123001j2the steel, iron or manufactured product that is a component of the facitlty/property 1 were produced in the united states.under penalties of perjury i declare that i have examinedthe information contained in this domestic contentcertification statement and to teh best of my knowledgeand belief, it is true, correct and complete.____________________________ann morseexecutive director

Financial Statement Notes

Part X : FIN48 Footnote

The organization applies a more-likely-than not measurement methodology to refelct the financial statement impact of uncertain tax positions taken or expected to be taken in a tax return. After evaluating the tax positions taken, none are considered to be uncertain, therefore, no amounts have been recognized as of year end.

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IRS990/Desc0Resource Center Program: On March 28, 2022, we launched the Community Kitchen with Take-out Window/Food Market and Resource Center. Manna's new model provides case management, outreach and supportive services for families/individuals who are food insecure, marginalized, homeless and/or at-risk of homelessness in La Plata County and the surrounding area. We connect program participants with core services that help people meet basic needs, case management and positive encouragement to help them reach their goals. Manna's Bilingual (Spanish/English) Navigator and Outreach position is an advocate and liaison for program participants that overcomes language barriers and supports an inclusive environment. Resource Center Navigators provide supportive services, service navigation, housing assistance, job development, case management and positive encouragement to help program participants overcome social determinants of health barriers and help them become self-sufficient. In 2023, Manna served 1,332 unduplicated individuals through this program.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
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IRS990/MissionDesc0THE MISSION OF MANNA SOUP KITCHEN IS TO PROVIDE, IN THE SPIRIT OF FAITH AND LOVE, NOURISHING MEALS AND SUPPORTIVE SERVICES IN AN ATMOSPHERE OF ACCEPTANCE AND CARING FOR THOSE IN NEED.
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IRS990/OtherExpensesGrp/Desc1HOUSING ASSISTANCE
IRS990/OtherExpensesGrp/Desc2PROGRAM FOOD AND SUPPLIES
IRS990/OtherExpensesGrp/Desc3PARTICIPANT SUPPORT
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IRS990/ProgramServiceRevenueGrp/Desc0CATERING
IRS990/ProgramServiceRevenueGrp/Desc1CULINARY PROGRAM TUITION
IRS990/ProgramServiceRevenueGrp/Desc2PLANT SALE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17260
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17260
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24314
IRS990/ProgSrvcAccomActy2Grp/Desc0Community Kitchen Program: The Take-out Window allows for more equitable food access and centers around participant choice. It is open five days a week, four hours a day. Everyone is welcome to receive meals. People can select a variety of food options. In 2023, 71,624 meals were distributed. Mannas free Food Market is set up like a grocery store with refrigerators, produce and shopping carts. Participants are able to freely select from an array of nutritious foods based on dietary needs, culturally appropriate and desired food choices. Food Market is open four days a week and the hours of operation accommodate those on varied work/school schedules. In 2023,there were 10,933 visits to Food Market and 244,053 pounds of food were distributed.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt025512
IRS990/ProgSrvcAccomActy3Grp/Desc0Garden Program: In 2023, Manna completed building an outdoor pavilion and gazebo in the Manna Garden which provides the community with space to share a meal, host events and an ADA accessible walkway through the pavilion, gazebo and greenhouse. Manna has also added kids garden beds, potting benches, and tools providing the needed resources to function as an outdoor classroom to host on-site garden educational programming and provide a fun, safe, activity-based play area for youth. In April 2023, Manna placed into service a 28.9-kilowatt (kW) system, comprised of 68 x 425-watt solar panels on the rooftop of Mannas Community Kitchen/Resource Center building. Mannas solar panel system will provide an energy supply that reduces the amount of greenhouse gas emissions and support creating an environmentally friendly campus.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.19$3.67$4.04$3.95$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.63$0.07$3.57$3.67$3.33$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$0.13$3.20$2.57$2.72$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.06$3.41$2.41$1.66$0.76
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.03$2.64$1.83$1.46$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.02$2.29$1.15$1.13$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.02$2.20$0.86$1.05$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.02$2.44$0.91$0.92$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.01$2.40$0.95$0.89$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.01$2.33$0.91$0.83$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.29$0.02$2.27$1.13$0.78$0.35
2013Summary only. Only limited summary data is available for this year.$2.28$0.00$2.28$0.89$0.62$0.26
2012Summary only. Only limited summary data is available for this year.$2.06$0.04$2.02$1.47$0.60$0.87
2011Summary only. Only limited summary data is available for this year.$1.15$0.01$1.14$0.69$0.49$0.20