2026-02-16T15:46:19-06:00 2025-09-30 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2024-10-01 270165743 MANA NUTRITIVE AID PRODUCTS INCORPORATED MANA 7048498372 130 LIBRARY LANE MATTHEWS NC 28105 CHRIS WHITFIELD CFO 7048498372 2026-02-13 1 0 PAULA P TILLEY P00051456 7043770239 2026-02-13 2024 2025-03-06 01:10:19Z CHRIS WHITFIELD 130 LIBRARY LANE MATTHEWS NC 28105 138046810 0 X MANANUTRITION.ORG X 2009 NC DEVELOP AND DELIVER READY-TO-USE FOODS TO LOWER THE COST TO TREAT MALNUTRITION. 3 3 172 0 0 0 114413316 91058470 41181956 43490173 3474979 3456552 22746 41615 159092997 138046810 0 0 0 0 3505798 4479622 0 0 733794 42790628 53486083 46296426 57965705 112796571 80081105 272376459 357656160 12116951 17315547 260259508 340340613 MALNUTRITION CONTRIBUTES TO MORE THAN HALF OF ALL CHILDHOOD DEATHS ASSOCIATED WITH INFECTIOUS DISEASES. WE AIM TO PREVENT CHILD DEATHS DUE TO SEVERE ACUTE MALNUTRITION BY REDUCING THE COST OF TREATMENT USING READY-TO-USE FOODS. 0 0 48587071 43531788 PRODUCTIONI.MANUFACTURE READY-TO-USE FOODS TO AID IN THE TREATMENT OF ACUTE MALNUTRITION.II. SUPPLY THESE PRODUCTS TO HUMANITARIAN ORGANIZATIONS ACROSS THE GLOBE. 7472226 AWARENESS CAMPAIGNI. PROMOTE THE AWARENESS OF ACUTE MALNUTRITION. II. SEEK DONATIONS TO AID IN THE SUPPLY OF READY-TO-USE FOOD TO HUMANITARIAN ORGANIZATIONS, ESPECIALLY ORGANIZATIONS WITH THE ABILITY TO EFFECTIVELY DISTRIBUTE THE PRODUCTS IN EXCESS OF THEIR ABILITY TO PURCHASE THEM. 25133 RESEARCH AND DEVELOPMENTI. CONTINUE TO IMPROVE READY-TO-USE THEREUPUTIC FOOD (RUTF) FORMULATIONS IN TERMS OF EFFECTIVENESS AND COST SAVINGS.II. FINALIZE READY-TO-USE SUPPLEMENTAL FOOD (RUSF) FORMULA FOR THE TREATMENT OF MODERATE ACUTE MALNUTRITION. 56084430 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 172 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X CHRIS WHITFIELD 8554386262 130 LIBRARY LANE MATTHEWS NC 28105 AMY ROBBINS TOWERS SECRETARY AND CHAIRMAN 2.00 X X 0 0 0 JIMMY KOLKER BOARD MEMBER 1.00 X 0 0 0 DARYL BREWSTER BOARD MEMBER 1.00 X 0 0 0 MARK MOORE CEO 40.00 X 160451 0 29021 DAVID TODD HARMON COO 40.00 X 194619 0 16524 CHRIS WHITFIELD CFO 40.00 X 202850 0 14981 HARRY BROUGHTON VICE PRESIDENT 40.00 X 167897 0 14818 DAVID ALLEN GALBRAITH VICE PRESIDENT 40.00 X 158453 0 20881 STEPHEN RANEY HR MANAGEMENT 40.00 X 110695 0 18622 HEATHER SANDERS CONTROLLER 40.00 X 115361 0 19090 MICHAEL DENTON MAINTENANCE MANAGER 40.00 X 131379 0 27655 ERIC GRIFFIN CUSTOMER RELATIONS MANAGER 40.00 X 123769 0 19171 RICHARD HOLIFIELD PLC MAINTENANCE TECHNICIAN 40.00 X 112903 0 13046 1478377 0 193809 11 0 1 0 THE COUNTRY CLUB OF REBECCA LLC 2763 LOWER REBECCA ROAD REBECCA GA 31783 TRUCKING 785063 E HARPER INVESTMENTS LLC 122 WHITE DRIVE FITZGERALD GA 31750 CONSTRUCTION 228370 WILLIAM BEGG 2384 TOM FAIN RD CHANCELLOR AL 36316 PROJECT MANAGEMENT 224748 KYLE HOUSE GROUP LLC 3819 DITTMAR ROAD ARLINGTON VA 22207 CONSULTING 140000 4 91058470 91058470 THERAPEUTIC FOOD SALES 900099 42025852 42025852 MISCELLANEOUS SALES 900099 1464321 1464321 43490173 3456552 3456552 MISC. OTHER INCOME 900099 41615 41615 41615 138046810 43531788 0 3456552 1092191 901500 161907 28784 2585194 2136530 380928 67736 95132 78051 14505 2576 433822 355381 66613 11828 273283 228269 38206 6808 7549 298 7251 44392 44392 648858 405907 214428 28523 729897 151848 578049 64167 59537 4383 247 319094 293783 25301 10 1467623 1422002 45374 247 174998 71921 99544 3533 2387 842 1545 31572 31572 2872598 2863974 8624 411474 383735 23286 4453 COST OF GOODS SOLD 46538455 46538455 MISC EXPENSE 173019 160825 11194 1000 57965705 56084430 1147481 733794 X 189 159 86994373 78358960 41500000 3392494 14488 22243543 33835740 320677 487492 76605367 10942904 158561949 65662463 863234 137796858 272376459 357656160 12027991 17250750 88960 64797 12116951 17315547 X 149474947 99890776 110784561 240449837 260259508 340340613 272376459 357656160 80081105 0 X X 0 1 X 1 0 X 1702993 2015645 362160 114413316 91058470 209552584 1702993 2015645 362160 114413316 91058470 209552584 157688499 51864085 5232 157728 1239751 3534170 3456552 8393433 54342 1687 8628 22746 41615 129018 218075035 201251566 0.23780 0.06500 X PART II, SECTION C, LINE 17B, FACTS AND CIRCUMSTANCES TEST MANA NUTRITIVE AID PRODUCTS INCORPORATED (MANA) MEETS THE FACTS AND CIRCUMSTANCES TEST UNDER SECTION 1.170A-9(F)(3) OF THE TREASURY REGULATIONS AS EXPLAINED BELOW. MANA MEETS THE REQUIREMENTS OF TREASURY REGULATION SECTION 1.170A-9 (F)(3)(I) AS OVER THE FIVE-YEAR PERIOD ENDED SEPTEMBER 30, 2025, IN THE AGGREGATE, MANA RECEIVED [23.78%] OF ITS TOTAL SUPPORT FROM GOVERNMENTAL OR PUBLIC SUPPORT. IN ORDER TO SATISFY SECTION 1.170A-9(F)(3)(II) OF THE TREASURY REGULATIONS, AN ORGANIZATION "MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER ORGANIZATIONS DESCRIBED IN SECTION 170(B)(1)(A)(I) THROUGH (B)(1)(A)(VI)." IN THE YEAR ENDING SEPTEMBER 30, 2025, MANA PARTICIPATED IN THE FOLLOWING EFFORTS TO GAIN PUBLIC SUPPORT FOR ITS MISSION: -WEBSITE AND ONLINE EFFORTS - IN FISCAL YEAR 2025, MANA RAISED APPROXIMATELY 178,000 FROM ITS SMALL DONOR, ONLINE EFFORTS. SINCE FISCAL YEAR 2020 WE HAVE RAISED MORE THAN $467,000 FROM THESE EFFORTS. -PARTNERSHIPS WITH LARGE DONORS - IN FISCAL YEAR 2025 MANA RECEIVED APPROXIMATELY $630,000 IN LARGE DONATIONS FROM INDIVIDUALS, BUSINESSES AND FAMILY FOUNDATIONS THROUGH THE FUND-RAISING EFFORTS OF CEO MARK MOORE. SINCE FISCAL YEAR 2021 WE HAVE MORE THAN $5,535,000 FROM THESE PARTNERSHIPS. SUBSTANTIALLY ALL PROCEEDS FROM THESE LARGE DONORS ARE USED TO PROVIDE THERAPEUTIC FOODS TO VARIOUS NON-GOVERNMENTAL ORGANIZATIONS ON THE FRONTLINES OF TREATMENT FOR SEVERE ACUTE MALNUTRITION. -SPEAKING ENGAGEMENTS - EVERY YEAR, CEO MARK MOORE SPEAKS AT SEVERAL ORGANIZATIONS, BUSINESSES, AND CHURCHES IN AN EFFORT TO RAISE AWARENESS AND SUPPORT FOR MANA INCLUDING: HARDING UNIVERSITY IN SEARCY, ARKANSAS, FITZGERALD-BEN HILL COUNTY CHAMBER OF COMMERCE IN FITZGERALD, GEORGIA, USAID SUPPLIER CONFERENCE IN WASHINGTON D.C., UNICEF SUPPLIER CONFERENCE IN COPENHAGEN, DENMARK AND MICROSOFT MANAGEMENT SUMMIT IN SEATTLE, WASHINGTON. THE ORGANIZATION THEREFORE SATISFIES SECTION 1.170A-9(F)(3)(II) OF THE TREASURY REGULATIONS. THE FOLLOWING PERTINENT FACTORS ARE LISTED IN SECTION 1.170A-9(F)(3)(III) OF THE TREASURY REGULATIONS: (A) PERCENTAGE OF FINANCIAL SUPPORT; (B) SOURCES OF SUPPORT; (C) REPRESENTATIVE GOVERNING BODY; AND (D) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES, PUBLIC PARTICIPATION IN PROGRAMS OR POLICIES (A) OVER THE FIVE-YEAR PERIOD ENDED SEPTEMBER 30, 2025, IN THE AGGREGATE, THE ORGANIZATION RECEIVED [23.78%] OF ITS TOTAL SUPPORT FROM GOVERNMENTAL OR PUBLIC SUPPORT, AS DEFINED IN THE TREASURY REGULATIONS. (B) OF THE TOTAL SUPPORT RECEIVED BY THE ORGANIZATION, THE FOLLOWING REPRESENT THE MOST SIGNIFICANT SOURCES OF SUPPORT: -CRI FOUNDATION/WEISS FOUNDATION -CHILDREN'S INVESTMENT FUND FOUNDATION -STEWARDSHIP FOUNDATION -ELEANOR CROOK FOUNDATION -STARLINE WINDOWS -BIRDSONG CHARITABLE FOUNDATION -PEANUT BUTTER PRINTING (C) DURING FISCAL YEAR 2025, THE BOARD OF DIRECTORS OF THE ORGANIZATION INCLUDES THE FOLLOWING INDIVIDUALS (WHO HAVE NO FAMILY RELATIONSHIP): A. AMY TOWERS - FOUNDER OF THE NDUNA FOUNDATION AND CO-FOUNDER OF GLENVIEW CAPITAL MANAGEMENT. SHE SERVES OR HAS SERVED AS A BOARD MEMBER OF HUMAN RIGHTS WATCH, THE U.S. FUND FOR UNICEF, THE NATIONAL FISH AND WILDLIFE FOUNDATION, MILLENIUM PROMISE AND OTHERS. IN 2006, SHE WAS AWARDED UNICEF'S AUDREY HEPBURN HUMANITARIAN AWARD FOR HER WORK IN CONFLICT ZONES IN AFRICA. HER FINANCIAL INSIGHT AND KNOWLEDGE OF WORKING WITH LARGE MULTINATIONAL GROUPS GUIDES MANA IN ITS OVERALL OPERATIONS AND EFFORTS TO PARTNER WITH ORGANIZATIONS AROUND THE GLOBE IN COMBATING SEVERE ACUTE MALNUTRITION. B. DARYL BREWSTER - SERVES AS THE CHIEF EXECUTIVE OFFICER OF THE COMMITTEE ENCOURAGING CORPORATE PHILANTHROPY. BREWSTER HAS HELD PREVIOUS POSITIONS WITH COMPANIES SUCH AS KRAFT, PLANTERS AND KRISPY KREME AS WELL AS VARIOUS NON-PROFIT BOARDS. DARYL'S FOOD INDUSTRY AND CORPORATE EXPERIENCE AID MANA IN ITS OPERATIONS AND STRATEGIC PARTNERSHIPS. C. JIMMY KOLKER - RETIRED STATE DEPARTMENT AMBASSADOR WHO SERVED IN MANY OVERSEAS POSTS DURING HIS TIME. HIS SERVICE, INCLUDING COUNTRIES IN AFRICA, PROVIDES JIMMY WITH FIRST-HAND EXPERIENCE WITH THE IMPACT MANA'S WORK HAS IN TREATING SEVERE ACUTE MALNUTRITION. (D) MANA'S MISSION, AS ALSO DESCRIBED IN PART III OF FORM 990: MALNUTRITION CONTRIBUTES TO MORE THAN ONE-HALF OF ALL CHILDHOOD DEATHS ASSOCIATED WITH INFECTIOUS DISEASES SUCH AS MALARIA AND PNEUMONIA. THE PRIMARY PURPOSE OF THE ORGANIZATION IS TO PREVENT CHILD DEATHS DUE TO ACUTE MALNUTRITION THROUGH THE PRODUCTION AND DISTRIBUTION OF FORTIFIED READY-TO-USE FOOD PRODUCTS ("RUF"). THESE PRODUCTS ARE SUPPLIED TO HUMANITARIAN ORGANIZATIONS AROUND THE WORLD TO ADDRESS ACUTE MALNUTRITION. MANA SEEKS DONATIONS TO AID IN THE SUPPLY OF THESE FOOD PRODUCTS TO LARGE HUMANITARIAN ORGANIZATIONS (ESPECIALLY THOSE ORGANIZATIONS WITH AN ABILITY TO EFFECTIVELY DISTRIBUTE THE PRODUCTS THAT EXCEED THEIR ABILITY TO PURCHASE THESE PRODUCTS) AND TO HELP IT EXECUTE PROGRAMS TO REDUCE THE OVERALL COST OF RUF TO THE MARKETPLACE. MANA ALSO ENGAGES IN (I) CAMPAIGNS TO PROMOTE THE AWARENESS OF ACUTE MALNUTRITION AND (II) RESEARCH AND DEVELOPMENT IN THE FORMULATION OF PRODUCTS WITH PARTICULAR APPLICATION TO ACUTE OR MODERATE ACUTE MALNUTRITION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 949682 949682 9392468 2320061 7072407 71480 5958 65522 13612123 8544637 5067486 52579614 72248 52507366 65662463 VENDOR DEPOSITS 620364 OTHER ASSETS 1219140 ROU ASSET 61197 PROPERTY OBTAINED THROUGH GRANTS, NET 135896157 137796858 LEASE LIABILITY 64797 64797 X 138213407 166597 166597 138046810 0 138046810 58132302 166597 166597 57965705 0 57965705 PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION RECORDS LIABILITIES FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN WHEN THOSE POSITIONS ARE DEEMED UNCERTAIN TO BE UPHELD IN AN EXAMINATION BY TAXING AUTHORITIES. NO LIABILITIES FOR UNCERTAIN TAX POSITIONS WERE RECORDED AS OF SEPTEMBER 30, 2025 AND 2024. 1 X X 0 0 0 0 0 0 0 0 0 CHRIS WHITFIELD CFO 192680 0 9000 0 1170 0 6200 0 8781 0 217831 0 0 0 DAVID TODD HARMON COO 192945 0 1500 0 174 0 7824 0 8700 0 211143 0 0 0 MARK MOORE CEO 158327 0 1500 0 624 0 6880 0 22141 0 189472 0 0 0 HARRY BROUGHTON VICE PRESIDENT 165845 0 1125 0 927 0 6168 0 8650 0 182715 0 0 0 DAVID ALLEN GALBRAITH VICE PRESIDENT 144273 0 9000 0 5180 0 6560 0 14321 0 179334 0 0 0 MICHAEL DENTON MAINTENANCE MANAGER 121446 0 9500 0 433 0 5719 0 21936 0 159034 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED FOR REVIEW BY THE BOARD OF DIRECTORS PRIOR TO FILING THE REPORT WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUALS AFFECTED BY THE POLICY ARE REMINDED ANNUALLY OF THE POLICY AND ARE ASKED TO UPDATE ANY CHANGES. BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. ALSO, INTERNET SEARCHES ARE PERFORMED TO DETERMINE ANY OBVIOUS CONNECTIONS THAT MAY NOT HAVE BEEN REPORTED. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF CEO IS APPROVED BY THE BOARD OF DIRECTORS. ALL OTHER TOP MANAGEMENT IS APPROVED BY CEO. FOR ALL, COMPENSATION IS COMPARED TO SURVEYS THROUGH GUIDESTAR AND/OR RESEARCH OF COMPARABLE NFPS TO ENSURE THAT SALARY LEVELS ARE AT OR BELOW OTHER NFPS IN MANA'S GEOGRAPHIC AREA AND SERVICE TYPE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST WITH THE CORPORATE OFFICES. THE FINANCIAL STATEMENTS AND FORM 990 ARE LINKED FROM THE ORGANIZATION'S WEBSITE AND ACCESSIBLE BY THE PUBLIC. FORM 990, PART X, BEGINNING OF YEAR, LINE 27 & 28: DURING THE YEAR ENDED SEPTEMBER 30, 2025, IT WAS DETERMINED BY MANAGEMENT THAT A PRIOR PERIOD ADJUSTMENT WAS NEEDED TO RECLASSIFY CERTAIN AMOUNTS BETWEEN ITS NET ASSETS WITH DONOR RESTRICTIONS AND NET ASSETS WITHOUT DONOR RESTRICTIONS BALANCES AS OF SEPTEMBER 30, 2023 AND 2024. THE CORRECTION HAD NO IMPACT ON THE PREVIOUSLY REPORTED CHANGE IN NET ASSETS FOR THE YEAR ENDED SEPTEMBER 30, 2024. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT AND APPROVAL OF THE ANNUAL FINANCIAL STATEMENT AUDIT. UNAUDITED FINANCIAL STATEMENTS ARE PRESENTED TO FULL BOARD OF DIRECTORS MONTHLY. WE HAVE AN EXECUTIVE COMMITTEE (INFORMAL IN THAT NO MINUTES ARE MAINTAINED OR RESOLUTIONS PASSED) THAT MEETS APPROXIMATELY TWICE A MONTH AND THAT IS APPRISED OF THE AUDIT, AND THE CHAIRPERSON CONDUCTS A 1 ON 1 REVIEW WITH OUR AUDIT PARTNER PRIOR TO FINAL RELEASE OF THE AUDITED FINANCIAL STATEMENTS.