2018-02-09T13:38:21-06:00 2017-09-30 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2016-10-01 270165743 MANA NUTRITIVE AID PRODUCTS INCORPORATED MANA 7048498372 130 LIBRARY LANE MATTHEWS NC 28105 CHRIS WHITFIELD CFO 7048498372 2018-01-29 1 PAULA P TILLEY P00051456 7043770239 2018-01-29 207.235.64.54 2018-01-29 18:19:03 ES P F8503D602155E0127ADEEC503667F32ECEDEBDA7 04EF39355DA20380C099DBC8760E3C1045C1ED4B 2016 2021-01-29 14:40:06Z CHRIS WHITFIELD 130 LIBRARY LANE MATTHEWS NC 28105 22363665 0 X MANANUTRITION.ORG X 2009 NC DEVELOP AND DELIVER READY-TO-USE FOODS TO LOWER THE COST TO TREAT MALNUTRITION. 3 3 80 0 0 0 517705 550021 20446128 21802109 0 -66847 3825 3896 20967658 22289179 0 0 0 0 1260054 1451894 0 0 101680 17945455 20172552 19205509 21624446 1762149 664733 15549240 16276837 9477897 9540761 6071343 6736076 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 20177088 21806005 PRODUCTIONI.MANUFACTURE READY-TO-USE FOODS TO AID IN THE TREATMENT OF ACUTE MALNUTRITION.II. SUPPLY THESE PRODUCTS TO HUMANITARIAN ORGANIZATIONS ACROSS THE GLOBE. 590690 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. RESEARCH AND DEVELOPMENTI. CONTINUE TO IMPROVE READY-TO-USE THEREUPUTIC FOOD (RUTF) AND READY-TO-USE SUPPLEMENTAL FOOD (RUSF) FORMULATIONS IN TERMS OF EFFECTIVENESS AND COST SAVINGS.II. INVESTIGATE ALTERNATIVE PROTEIN SOURCES FOR RUTF AND RUSF FORMULATIONS THAT PROVIDE EQUIVALENT EFFECTIVENESS IN THE TREATMENT OF MALNUTRITION AT LOWER COSTS. 20767778 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 14 0 1 80 1 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X CHRIS WHITFIELD 8554386262 130 LIBRARY LANE MATTHEWS NC 28105 AMY ROBBINS TOWERS BOARD CHAIR / SECRETARY 2.00 X 0 0 0 BRETT BIGGS BOARD MEMBER 1.00 X 0 0 0 DARYL BREWSTER BOARD MEMBER 1.00 X 0 0 0 MARK MOORE CEO/FOUNDER 50.00 10.00 X 166542 0 7762 DAVID TODD HARMON COO 50.00 5.00 X 144459 0 7726 CHRIS WHITFIELD CFO 40.00 X 0 0 0 TROY HICKERSON CTO 13.00 38.00 X 84111 58427 6242 395112 58427 21730 2 0 1 0 0 550021 550021 THERAPEUTIC FOOD SALES 900099 21802109 21802109 21802109 2639 2639 5000 74486 -69486 -69486 -69486 MISCELLANEOUS SALES 900099 3896 3896 3896 22289179 21806005 0 -66847 428705 250048 154842 23815 834332 482266 309352 42714 16933 11586 3598 1749 98516 73985 20040 4491 73408 49084 19912 4412 48366 48366 19499 19499 6694 4153 2541 4511 4511 22989 16444 6535 10 60495 40868 19627 673671 649606 24065 48111 8982 39129 5181 3109 2072 118213 60453 57760 602722 573773 9206 19743 116740 102110 14518 112 COST OF PRODUCT SALES 17826051 17826051 PRODUCT FULFILLMENT 590690 590690 0 0 TEMPORARY HOUSING 11807 11807 0 0 TEAM DEVELOPMENT 7840 5870 1970 0 8972 6893 1956 123 21624446 20767778 754988 101680 3366213 2374554 2104195 1781901 3797941 5293264 76885 114840 8045638 2552160 5674133 5493478 529873 1218800 15549240 16276837 661093 1127196 8816804 8413565 9477897 9540761 X 5766704 6554315 304639 181761 6071343 6736076 15549240 16276837 664733 0 X X 0 1 X 1 0 X 3280678 711556 635631 517705 550021 5695591 3280678 711556 635631 517705 550021 5695591 4553278 1142313 7639 7639 1762 741 65258 3825 3896 75482 5778712 81221520 0.19770 0.19450 X PART II, SECTION C, LINE 17A, 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, 2017, IN THE AGGREGATE, MANA RECEIVED 19.77% 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 ENDED SEPTEMBER 30, 2017, MANA EITHER LAUNCHED OR PARTICIPATED IN THE FOLLOWING EFFORTS TO GAIN PUBLIC SUPPORT FOR ITS MISSION: -WEBSITE AND ONLINE EFFORTS - IN FISCAL YEAR 2017, MANA RAISED APPROXIMATELY $109,935 FROM ITS SMALL DONOR, ONLINE EFFORTS. MANA ENGAGED THE COMMUNICATIONS FIRM, BIRDSONG GREGORY, TO REDESIGN ITS WEBSITE, IMPROVE WEB PRESENCE AND IMPROVE ONLINE DONATION TOOLS. -PARTNERSHIPS WITH BUSINESSES - MANA RECEIVED PROCEEDS FROM THE SALES OF CALORIE CLOUD, GOOD SPREAD PEANUT BUTTER, PEANUT BUTTER PRINTING, GOODSTEPS, AND READ BETWEEN THE LINES. -SPEAKING ENGAGEMENTS - IN FISCAL YEAR 2017, CEO MARK MOORE SPOKE AT SEVERAL ORGANIZATIONS, BUSINESSES, AND CHURCHES IN AN EFFORT TO RAISE AWARENESS AND SUPPORT FOR MANA INCLUDING: HARDING UNIVERSITY IN SEARCY, ARKANSAS, TEDX IN CHARLOTTE, NORTH CAROLINA, CHICK-FIL-A HEADQUARTERS IN ATLANTA, GEORGIA, BEN HILL COUNTY PUBLIC SCHOOLS IN FITZGERALD, GEORGIA AND USAID INNOVATIONS SUMMIT IN WASHINGTON D.C. -MARCH 2017 - MANA SUPPORTER JOHN HOWARD HASSMANN RAN HIS ANNUAL "MARCH MADNESS FOR MANA" CAMPAIGN TO RAISE AWARENESS AND SUPPORT FOR MANA. 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, 2017, IN THE AGGREGATE, THE ORGANIZATION RECEIVED 19.77% 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: -CHILDREN'S INVESTMENT FUND FOUNDATION -JP MORGAN CHASE -THE CH FOUNDATION -BIRDSONG CHARITABLE FOUNDATION (C) THE BOARD OF DIRECTORS OF THE ORGANIZATION INCLUDES THE FOLLOWING INDIVIDUALS (WHO HAVE NO FAMILY RELATIONSHIP): A. AMY ROBBINS - 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. BRETT BIGGS - SERVES AS EXECUTIVE VICE PRESIDENT AND CHIEF FINANCIAL OFFICER FOR WALMART. HIS FINANCIAL AND INTERNATIONAL EXPERTISE SERVES MANA IN ITS EFFORTS TO SUSTAINABLY MANUFACTURE AND DISTRIBUTE READY-TO-EAT FOODS INTERNATIONALLY. C. DARYL BREWSTER - SERVES AS THE CHIEF EXECUTIVE OFFICER OF THE COMMITTEE ENCOURAGING CORPORATE PHILANTHROPY AND FOUNDER AND CEO OF BROOKSIDE MANAGEMENT, LLC. 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. (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. 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). 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 35739 35739 2031329 423231 1608098 5834998 2027792 3807206 143572 101137 42435 5493478 VENDOR DEPOSITS 5071 OTHER ASSETS 62198 ASSETS HELD FOR SALE 289761 CONSTRUCTION IN PROGRESS 771161 DEFERRED LOAN COSTS 90609 1218800 X 22424121 65456 65456 22358665 -69486 -69486 22289179 21759388 65456 69486 134942 21624446 0 21624446 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. AS OF SEPTEMBER 30, 2017, THE TAX YEAR PERIODS ENDED SEPTEMBER 30, 2014 THROUGH 2017 WERE OPEN FOR POTENTIAL EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -69,486. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS 69,486. 1 X X 0 0 0 0 0 0 0 0 0 MARK MOORE CEO/FOUNDER 166542 0 0 0 0 0 0 0 7762 0 174304 0 0 0 DAVID TODD HARMON COO 144459 0 0 0 0 0 0 0 7726 0 152185 0 0 0 DAVID TODD HARMON SEE BELOW 1000000 LOAN 0 SCHEDULE L, PART IV DAVID TODD HARMON, OFFICER, IS A CURRENT BOARD MEMBER OF HALBERT HARMON FOUNDATION (A PRIVATE FOUNDATION UNDER 501(C)(3)), WHICH LOANED $1,000,000 TO MANA IN A PREVIOUS YEAR. THE BALANCE OF THE NOTE AT SEPTEMBER 30, 2017 WAS $587,161. FORM 990, PART VI, SECTION A, LINE 2 MARK MOORE AND DAVID TODD HARMON SERVE ON THE BOARD OF DIRECTORS OF CALORIE CLOUD GROUP. TROY HICKERSON IS THE EXECUTIVE DIRECTOR OF CALORIE CLOUD GROUP. 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. ALSO, INTERNET SEARCHES ARE PERFORMED TO DETERMINE ANY OBVIOUS CONNECTIONS THAT MAY NOT HAVE BEEN REPORTED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF TOP MANAGEMENT IS APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION IS COMPARED TO SURVEYS THROUGH GUIDESTAR 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 XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL FINANCIAL STATEMENT AUDIT. MONTHLY FINANCIALS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND QUARTERLY FINANCIALS ARE REVIEWED BY THE FULL BOARD. CALORIE CLOUD GROUP INC 4470 W SUNSET BLVD 90123 LOS ANGELES CA 90027 471407209 WELLNESS PROGRAMS FOR LARGE US ORGANIZATIONS TX 501(C)(3) LINE 7 N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0