2017-02-13T14:13:53-06:00 2016-09-30 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2015-10-01 270165743 MANA NUTRITIVE AID PRODUCTS INCORPORATED MANA 7048498372 130 LIBRARY LANE MATTHEWS NC 28105 MARK MOORE CEO/FOUNDER 7048498372 2017-02-10 1 PAULA P TILLEY P00051456 7043770239 2017-02-10 2015 2021-01-29 14:40:06Z MARK MOORE 130 LIBRARY LANE MATTHEWS NC 28105 20967658 0 X MANANUTRITION.ORG X 2009 NC TO DEVELOP AND PROVIDE SOLUTIONS TO ADDRESS THE ROOT CAUSES OF MALNUTRITION AND ITS DEVASTATING EFFECTS. 3 3 75 0 0 0 635631 517705 0 20446128 -34404 0 3726136 3825 4327363 20967658 0 0 0 0 969764 1260054 0 0 121090 2016941 17945455 2986705 19205509 1340658 1762149 13851953 15549240 9542759 9477897 4309194 6071343 X MALNUTRITION CONTRIBUTES TO MORE THAN HALF OF ALL CHILDHOOD DEATHS ASSOCIATED WITH INFECTIOUS DISEASES LIKE MALARIA AND PNEUMONIA. WE AIM TO PREVENT CHILD DEATHS DUE TO SEVERE ACUTE MALNUTRITION BY TREATING THE CONDITION THROUGH THE PRODUCTION AND DISTRIBUTION OF FORTIFIED FOODS. 0 0 18058341 20449953 PRODUCTIONI.MANUFACTURE READY-TO-USE FOODS TO AID IN THE TREATMENT OF ACUTE MALNUTRITION.II. SUPPLY THESE PRODUCTS TO HUMANITARIAN ORGANIZATIONS ACROSS THE GLOBE. 375122 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. 18433463 1 1 0 0 0 0 0 0 0 0 1 0 0 0 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 12 0 1 75 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 1 0 X CHRIS WHITFIELD 7043770239 227 WEST TRADE STREET SUITE 1100 CHARLOTTE NC 28202 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 144933 0 15644 DAVID TODD HARMON COO 50.00 5.00 X 137535 0 15644 TROY HICKERSON DIRECTOR OF DEVELOPMENT 13.00 38.00 X 103997 11333 10308 386465 11333 41596 3 0 1 0 CALORIE CLOUD GROUP PO BOX 763 MATTHEWS NC 28106 WELLNESS CONSULTING 200000 1 517705 517705 THERAPEUTIC FOOD SALES 900099 20446128 20446128 20446128 MISCELLANEOUS SALES 900099 3825 3825 3825 20967658 20449953 0 0 428061 243439 147957 36665 698249 396960 242743 58546 73804 42107 24113 7584 59940 31269 17166 11505 20566 20566 15834 15834 213816 205091 8725 6790 6790 27494 20478 7016 53139 36955 16184 53220 34020 19200 27591 14403 13188 16304 14998 1306 156469 83742 72727 563382 534184 29198 101878 88607 13271 COST OF PRODUCT SALES 15750755 15750755 FACILITIES EXPENSE 743338 741525 1813 PRODUCT DONATIONS 175122 175122 PRODUCT REWORK 11112 11112 8645 8696 -51 19205509 18433463 650956 121090 2564860 3366213 1061051 2104195 3880346 3797941 58763 76885 7623571 1949438 5176390 5674133 1110543 529873 13851953 15549240 512906 661093 9029853 8816804 9542759 9477897 X 4012884 5766704 296310 304639 4309194 6071343 13851953 15549240 1762149 0 X X 0 1 X 1 0 X 3181897 3280678 711556 635631 517705 8327467 3181897 3280678 711556 635631 517705 8327467 6689699 1637768 67 67 20943 1762 741 65258 3825 92529 8420063 63570906 0.19450 0.29170 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, 2016, IN THE AGGREGATE, MANA RECEIVED 19.69% 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, 2016, MANA EITHER LAUNCHED OR PARTICIPATED IN THE FOLLOWING EFFORTS TO GAIN PUBLIC SUPPORT FOR ITS MISSION: -WEBSITE AND ONLINE EFFORTS - IN FISCAL YEAR 2016, MANA RAISED APPROXIMATELY $116,137.27 FROM ITS SMALL DONOR, ONLINE EFFORTS. -PARTNERSHIPS WITH BUSINESSES - MANA RECEIVES PROCEEDS FROM THE SALES OF GOOD SPREAD PEANUT BUTTER, PEANUT BUTTER PRINTING, GOODSTEPS, AND READ BETWEEN THE LINES. -SPEAKING ENGAGEMENTS - IN FISCAL YEAR 2016, CEO MARK MOORE SPOKE AT SEVERAL ORGANIZATIONS, BUSINESSES, AND CHURCHES IN AN EFFORT TO RAISE AWARENESS AND SUPPORT FOR MANA INCLUDING: DAVID LIPSCOMB UNIVERSITY IN NASHVILLE, PEPPERDINE UNIVERSITY IN MALIBU, JOHNSON AND JOHNSON CORPORATE WELLNESS, STERLING RICE GROUP IN BOULDER, DOMTAR PAPER IN FORT MILL, AND THE SUMMIT POWDER MOUNTAIN IN UTAH. -JULY 2016 - CEO MARK MOORE WAS INTERVIEWED BY SOUTHWEST GEORGIA LIVING MAGAZINE FOR A FULL 12 PAGE FEATURE THAT RAN IN THE NOVEMBER 2016 HOLIDAY ISSUE. -MARCH 2016 - MANA SUPPORTER JOHN HOWARD HASSMANN RAN HIS ANNUAL "MARCH MADNESS FOR MANA" CAMPAIGN TO RAISE AWARENESS AND SUPPORT FOR MANA. -SUMMER 2016 - MANA WAS INCLUDED IN THE NATIONAL/INTERNATIONAL 2015 COMBINED FEDERAL CAMPAIGN (CFC) CHARITY LIST, WHICH IS THE WORLD'S LARGEST AND MOST SUCCESSFUL ANNUAL WORKPLACE CAMPAIGN. 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, 2016, IN THE AGGREGATE, THE ORGANIZATION RECEIVED 19.69% 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: - JP MORGAN CHASE - BIRDSONG CHARITABLE FOUNDATION - CHRIS AND RUTH AVERY - BRETT BIGGS - PEANUT BUTTER PRINTING (C) THE BOARD OF DIRECTORS OF THE ORGANIZATION INCLUDES THE FOLLOWING INDIVIDUALS (WHO HAVE NO FAMILY RELATIONSHIP): A. AMY ROBBINS 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. 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. 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 1933071 351735 1581336 5556449 1524856 4031593 134051 72847 61204 5674133 X 21031933 64275 64275 20967658 0 20967658 19269784 64275 64275 19205509 0 19205509 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. AS OF SEPTEMBER 30, 2016, THE TAX YEAR PERIODS ENDED SEPTEMBER 30, 2013 THROUGH 2016 WERE OPEN FOR POTENTIAL EXAMINATION BY TAXING AUTHORITIES. NO LIABILITIES FOR UNCERTAIN INCOME TAX POSITIONS WERE RECORDED AS OF SEPTEMBER 30, 2016 AND 2015. 1 X X 0 0 0 0 0 0 0 0 0 MARK MOORE CEO/FOUNDER 144933 0 0 0 0 0 0 0 15644 0 160577 0 0 0 DAVID TODD HARMON COO 137535 0 0 0 0 0 0 0 15644 0 153179 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, 2016 WAS $776,592. FORM 990, PART VI, SECTION A, LINE 2 MARK MOORE AND DAVID TODD HARMON SERVE ON THE BOARD OF DIRECTORS OF CALORIE CLOUD GROUP, AND TROY HICKERSON, WHO IS EXECUTIVE DIRECTOR OF CALORIE CLOUD GROUP, CONTINUES TO SERVE AS A KEY EMPLOYEE OF MANA ON A PART-TIME BASIS. FORM 990, PART VI, SECTION B, LINE 11 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 15B 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. UNAUDITED FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD OF DIRECTORS MONTHLY. CALORIE CLOUD GROUP INC PO BOX 763 MATTHEWS NC 28106 471407209 WELLNESS PROGRAMS FOR LARGE US ORGANIZATIONS TX 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 CALORIE CLOUD GROUP INC M 200000 FMV CALORIE CLOUD GROUP INC O 128400 ALLOCATION OF ACTUAL COST