Civic Intelligence

Manufacturers' Agents National Association

EIN 95-1621056 • 501(c)6 • Cincinnati, OH

Profile

Manufacturers' agents national association ("mana") is the association of interdependent manufacturers and representatives dedicated to educating, protecting, and promoting the multi-line, outsourced sales function.to promote the sales agency method of marketing and to educate manufacturers, academia, government and the general public on this unique method of selling.

11914 Timberlake DriveCincinnati, OH 45249

www.manaonline.org

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.46x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.56x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

15th percentile

-8.4%

Higher net margin than 15% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$261,690

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

26th percentile

-2.6%

Faster asset growth than 26% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

9.4%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,066,769

Down $28,406 (-2.6%) from 2023

Liabilities

Up

$491,606

Up $45,315 (+10%) from 2023

Net Assets

Down

$575,163

Down $73,721 (-11%) from 2023

Revenue

Up

$878,577

Up $75,211 (+9.4%) from 2023

Expenses

Up

$952,014

Up $45,550 (+5.0%) from 2023

Net Income

Up

-$73,437

Up $29,661 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,658,118Liabilities 2011: $2,310,580Net Assets 2011: $1,347,5382011Assets 2012: $3,587,324Liabilities 2012: $2,205,177Net Assets 2012: $1,382,1472012Assets 2013: $1,169,787Liabilities 2013: $762,579Net Assets 2013: $407,2082013Assets 2014: $1,099,135Liabilities 2014: $689,350Net Assets 2014: $409,7852014Assets 2015: $1,186,136Liabilities 2015: $649,671Net Assets 2015: $536,4652015Assets 2016: $1,388,793Liabilities 2016: $637,751Net Assets 2016: $751,0422016Assets 2017: $1,538,719Liabilities 2017: $617,991Net Assets 2017: $920,7282017Assets 2018: $1,628,993Liabilities 2018: $591,747Net Assets 2018: $1,037,2462018Assets 2019: $1,528,657Liabilities 2019: $513,086Net Assets 2019: $1,015,5712019Assets 2020: $1,390,002Liabilities 2020: $483,661Net Assets 2020: $906,3412020Assets 2021: $1,243,174Liabilities 2021: $488,440Net Assets 2021: $754,7342021Assets 2022: $1,214,924Liabilities 2022: $462,354Net Assets 2022: $752,5702022Assets 2023: $1,095,175Liabilities 2023: $446,291Net Assets 2023: $648,8842023Assets 2024: $1,066,769Liabilities 2024: $491,606Net Assets 2024: $575,1632024

Highlighted filing

2024

Assets$1,066,769
Liabilities$491,606
Net Assets$575,163

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,093,0442011Expenses 2012: $1,262,7472012Expenses 2013: $1,228,5592013Revenue 2014: $1,296,111Expenses 2014: $1,293,534Net Income 2014: $2,5772014Revenue 2015: $1,152,562Expenses 2015: $1,025,882Net Income 2015: $126,6802015Revenue 2016: $1,162,236Expenses 2016: $947,659Net Income 2016: $214,5772016Revenue 2017: $1,219,018Expenses 2017: $1,046,241Net Income 2017: $172,7772017Revenue 2018: $1,173,334Expenses 2018: $1,056,816Net Income 2018: $116,5182018Revenue 2019: $1,063,906Expenses 2019: $1,085,581Net Income 2019: -$21,6752019Revenue 2020: $962,811Expenses 2020: $1,072,041Net Income 2020: -$109,2302020Revenue 2021: $869,834Expenses 2021: $1,021,441Net Income 2021: -$151,6072021Revenue 2022: $864,661Expenses 2022: $866,825Net Income 2022: -$2,1642022Revenue 2023: $803,366Expenses 2023: $906,464Net Income 2023: -$103,0982023Revenue 2024: $878,577Expenses 2024: $952,014Net Income 2024: -$73,4372024

Highlighted filing

2024

Revenue$878,577
Expenses$952,014
Net Income-$73,437

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.49$0.58$0.88$0.95$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.45$0.65$0.80$0.91$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.46$0.75$0.86$0.87$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.49$0.75$0.87$1.02$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.48$0.91$0.96$1.07$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.53$0.51$1.02$1.06$1.09$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.59$1.04$1.17$1.06$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.62$0.92$1.22$1.05$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.64$0.75$1.16$0.95$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.19$0.65$0.54$1.15$1.03$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.69$0.41$1.30$1.29$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.76$0.41$1.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$2.21$1.38$1.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$2.31$1.35$1.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Sep 12, 2024
Return Version
2023v5.1
Gross Receipts
$878,577
Mission and Program Overview

Mission

Manufacturers' agents national association (mana) is the association of interdependent manufacturers and representatives dedicated to educating, protecting, and promoting the multi-line, outsourced sales function.

To advance the professionalism and utilization of independent manufacturer's representatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$668,197$682,949▲ $14,752
Cash and Non-Interest-Bearing Accounts$415,317$367,123▼ $48,194
Prepaid Expenses and Deferred Charges$8,646$14,752▲ $6,106
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,095,175$1,066,769▼ $28,406
Other Assets Total$3,015$1,945▼ $1,070
Liabilities
Deferred Revenue$405,497$444,388▲ $38,891
Accounts Payable and Accrued Expenses$40,794$47,218▲ $6,424
Total Liabilities$446,291$491,606▲ $45,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$648,884$575,163▼ $73,721
Total Net Assets Fund Balance$648,884$575,163▼ $73,721
Total Liabilities and Net Assets / Fund Balance$1,095,175$1,066,769▼ $28,406

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,486$1,486
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles CohonFormer President/CEOFT$247,500$14,190$261,690
Jerry LethVP, General Manager and TreasurerFT$102,973$10,878$113,851

Board Members and Trustees

NameTitle
Keynae AgnewDirector
Lisa S WilsonDirector
Marnee PalladinoDirector
Michelle JobstDirector
Sid RagonaDirector
Tommy GarnettDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$763,852
Investment Income
$30,645
Other Revenue
$84,080
Change in Net Assets
$-73,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,932
Other Expenses$451,082
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$351,621
Information Technology---$183,310
Other Salaries and Wages---$76,640
Other Employee Benefits---$44,247
Advertising---$42,948
Fees for Services Accounting---$31,960
Payroll Taxes---$28,424
Fees for Services Legal---$18,000
Fees for Services Other---$15,000
All Other Expenses---$13,301
Office Expenses---$9,718
Travel---$9,498
Other Expenses---$9,115
Conferences and Meetings---$8,643
Insurance---$7,523
Total Functional Expenses$0$0$0$952,014
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 A, Line 6

The organization has regular, manufacturer, associate, attorney, honorary, and charter members. Regular members are any individual or entity operating as a representative or agent known as a regular member, who may vote or hold office. The board of directors shall have the right and power to classify as a regular member any individual whose connection with the active conduct of the affairs of the association warrants or justifies such action. Any regular member may be represented and vote by a properly authorized proxy, such proxy to be a regular member. The secretary shall furnish blank proxy forms upon request.

Form 990, Part VI, Section A, Line 7A

Each regular member in good standing is allowed one vote for each opening on the board of directors, but no more than one of those votes may be for any individual nominee.

Form 990, Part VI, Section B, Line 11B

The organization's treasurer and ceo each review the form 990 and then engage with the organization's accountant to address any section that requires clarification or revisions. Thereafter, copies of the form 990 are emailed to each member of the board of directors before it is filed.

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

Statements are signed annually that the organization regularly and consistently monitors and enforces compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

Ceo compensation - there is a three step process that is recommended to be followed in order to meet compliancy regulations and best practices. Hence, these three steps are incorporated below in our contract formulation process. A fourth step is added for cursory board approval. 1) set up a formal process for setting compensation 2) obtain comparable data for ceo pay 3) document the decision-making process 4) present the contract generalities to the full board of directors. This process is done on an as needed basis as determined by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
MANUFACTURERS' AGENTS NATIONAL
EIN
95-1621056
Phone
8776262776
Address
11914 TIMBERLAKE DRIVE, CINCINNATI, OH 45249

Signing Officer

Name
Mark Hogan
Title
President/CEO
Phone
8776262776
Signed
2024-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Hogan
Formed
1948
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
6

Preparer

Firm
Porte Brown LLC
Address
9014 HERITAGE PARKWAY SUITE 308, WOODRIDGE, IL 60517
Preparer
Megan Angle
Phone
7084291040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association has adopted the provision of asc topic 740, income taxes, relating to the accounting for uncertainty in income taxes. The association files information returns in the u.s. Federal jurisdiction, and the state of california. Management is not aware of any uncertain tax positions.

Raw XML Appendix362 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/Desc0MANA CONDUCTS EDUCATIONAL SEMINARS AND PUBLISHES RELATED EDUCATIONAL MATERIAL REGARDING THE AGENCY METHOD OF MARKETING; AND WORKS TO DEVELOP A MARKETING RELATIONSHIP BETWEEN THE MANUFACTURERS AND SALES AGENTS. IT INTERACTS WITH THE GENERAL PUBLIC IN PROMULGATING AND FURTHERING THIS PHILOSOPHY. IT CONDUCTS EDUCATIONAL SEMINARS, THESE SESSIONS ARE NOT RESTRICTED AND ARE OPEN TO THE GENERAL PUBLIC, UPON PAYMENT OF THE REGISTRATION FEE.
IRS990/ProgSrvcAccomActy3Grp/Desc0EACH INDIVIDUAL ATTENDING A SEMINAR RECEIVES COLLATERAL MATERIALS WITH EDUCATIONAL INFORMATION GERMANE TO THE SALES AGENCY METHOD OF MARKETING. ALL THIS INFORMATION IS DEVELOPED AND PUBLISHED BY MANA AND IS ALSO AVAILABLE TO THE GENERAL PUBLIC AS WELL.THIS INFORMATION IN BOTH PRINTED AND SEMINAR FORM HAS DISSEMINATED TO APPROXIMATELY 40,000 INDIVIDUALS AND COMPANIES (INCLUDING THE EMPLOYEES OF THOSE COMPANIES). INCLUDING THE INFORMATION COPIES, REPEATED AND PASSED ON TO ADDITIONAL PEOPLE, THE KNOWLEDGE HAS REACHED PERHAPS 100,000 INDIVIDUALS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS ADOPTED THE PROVISION OF ASC TOPIC 740, INCOME TAXES, RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ASSOCIATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION, AND THE STATE OF CALIFORNIA. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES COHON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER PRESIDENT/CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS REGULAR, MANUFACTURER, ASSOCIATE, ATTORNEY, HONORARY, AND CHARTER MEMBERS. REGULAR MEMBERS ARE ANY INDIVIDUAL OR ENTITY OPERATING AS A REPRESENTATIVE OR AGENT KNOWN AS A REGULAR MEMBER, WHO MAY VOTE OR HOLD OFFICE. THE BOARD OF DIRECTORS SHALL HAVE THE RIGHT AND POWER TO CLASSIFY AS A REGULAR MEMBER ANY INDIVIDUAL WHOSE CONNECTION WITH THE ACTIVE CONDUCT OF THE AFFAIRS OF THE ASSOCIATION WARRANTS OR JUSTIFIES SUCH ACTION. ANY REGULAR MEMBER MAY BE REPRESENTED AND VOTE BY A PROPERLY AUTHORIZED PROXY, SUCH PROXY TO BE A REGULAR MEMBER. THE SECRETARY SHALL FURNISH BLANK PROXY FORMS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH REGULAR MEMBER IN GOOD STANDING IS ALLOWED ONE VOTE FOR EACH OPENING ON THE BOARD OF DIRECTORS, BUT NO MORE THAN ONE OF THOSE VOTES MAY BE FOR ANY INDIVIDUAL NOMINEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TREASURER AND CEO EACH REVIEW THE FORM 990 AND THEN ENGAGE WITH THE ORGANIZATION'S ACCOUNTANT TO ADDRESS ANY SECTION THAT REQUIRES CLARIFICATION OR REVISIONS. THEREAFTER, COPIES OF THE FORM 990 ARE EMAILED TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATEMENTS ARE SIGNED ANNUALLY THAT THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEO COMPENSATION - THERE IS A THREE STEP PROCESS THAT IS RECOMMENDED TO BE FOLLOWED IN ORDER TO MEET COMPLIANCY REGULATIONS AND BEST PRACTICES. HENCE, THESE THREE STEPS ARE INCORPORATED BELOW IN OUR CONTRACT FORMULATION PROCESS. A FOURTH STEP IS ADDED FOR CURSORY BOARD APPROVAL. 1) SET UP A FORMAL PROCESS FOR SETTING COMPENSATION 2) OBTAIN COMPARABLE DATA FOR CEO PAY 3) DOCUMENT THE DECISION-MAKING PROCESS 4) PRESENT THE CONTRACT GENERALITIES TO THE FULL BOARD OF DIRECTORS. THIS PROCESS IS DONE ON AN AS NEEDED BASIS AS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK HOGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08776262776
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANUFACTURERS' AGENTS NATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MANU
ReturnHeader/Filer/EIN0951621056
ReturnHeader/Filer/PhoneNum08776262776
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362663358
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PORTE BROWN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09014 HERITAGE PARKWAY SUITE 308
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODRIDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060517
ReturnHeader/PreparerPersonGrp/PhoneNum07084291040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN ANGLE
ReturnHeader/ReturnTs02024-09-13T15:29:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-05-01
ReturnHeader/TaxPeriodEndDt02024-04-30
ReturnHeader/TaxYr02023

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