2015-04-30T15:26:31-05:00 2014-09-30 561434747 GREERWALKER LLP 227 WEST TRADE ST SUITE 1100 CHARLOTTE NC 28202 990 2013-10-01 270165743 MANA NUTRITIVE AID PRODUCTS INCORPORATED MANA 7048498372 130 LIBRARY LANE MATTHEWS NC 28105 MARK MOORE CEO/FOUNDER 7048498372 2015-04-29 1 PAULA P TILLEY P00051456 7043770239 2015-04-29 2013 2016-03-07 17:11:31Z MARK MOORE 130 LIBRARY LANE MATTHEWS NC 28105 11768067 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 11 0 0 0 3280678 711556 0 0 0 0 1520406 1641333 4801084 2352889 0 0 0 0 805446 853645 0 0 32477 1033503 1184768 1838949 2038413 2962135 314476 12711744 12302632 10057684 9334096 2654060 2968536 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 1213457 PRODUCTIONI.MANUFACTURE READY-TO-USE FOODS TO AID IN THE TREATMENT OF ACUTE MALNUTRITION.II. SUPPLY THESE PRODUCTS TO HUMANITARIAN ORGANIZATIONS ACROSS THE GLOBE. 102922 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. 50692 RESEARCH AND DEVELOPMENTI. CONTINUE TO IMPROVE THE RUTF FORMULATIONS IN TERMS OF EFFECTIVENESS AND COST SAVINGS.II. FINALIZE RUSF FORMULA FOR THE TREATMENT OF MODERATE ACUTE MALNUTRITION. 1367071 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 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 X 11 0 1 11 1 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 0 1 0 X X CHRIS WHITFIELD 7043770239 227 WEST TRADE STREET SUITE 1100 CHARLOTTE NC 28202 AMY ROBBINS BOARD CHAIR 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 X 92000 0 5332 DAVID TODD HARMON SECRETARY 50.00 X 80000 0 5997 TROY HICKERSON DIRECTOR OF DEVELOPMENT 50.00 X 109000 0 5776 281000 0 17105 1 0 0 0 0 711556 711556 11055770 9415178 1640592 1640592 MISCELLANEOUS SALES 900099 741 741 741 2352889 1641333 0 0 331282 178163 120642 32477 326759 172176 154583 27744 14241 13503 167860 86162 81698 24288 24288 19032 19032 13902 57 13845 1014 1014 38890 25053 13837 64687 64687 28247 8600 19647 219273 96626 122647 346127 321619 24508 82151 77488 4663 FACILITIES EXPENSE 270041 270041 RESEARCH & DEVELOPMENT 43150 43150 FACILITIES EXPENSE 21623 21623 OTHER EXPENSES 12343 7994 4349 2038413 1367071 638865 32477 1386063 903904 1736348 500000 0 569064 1943091 2888895 3786407 43703 53391 5354552 963838 4090263 4390714 1497408 1225125 12711744 12302632 980401 286918 9077283 9047178 10057684 9334096 X 2654060 2968536 2654060 2968536 12711744 12302632 314476 0 X 0 1 X 1 0 X 102140 1694281 3181897 3280678 711556 8970552 102140 1694281 3181897 3280678 711556 8970552 6425471 2545081 14 1613 67 1694 51 165 20943 1762 741 23662 8995908 25715518 0.28290 X 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, 2014, IN THE AGGREGATE, MANA RECEIVED 28.29% 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 20, 2014, MANA EITHER LAUNCHED OR PARTICIPATED IN THE FOLLOWING EFFORTS TO GAIN PUBLIC SUPPORT FOR ITS MISSION: - WEBSITE AND ONLINE EFFORTS- IN FISCAL YEAR 2014 MANA RAISED APPROXIMATELY $134,000 FROM ITS SMALL DONOR, ONLINE EFFORTS. - MARCH AND MAY 2014- PEANUT BUTTER BALL- MANA HOSTED A PUBLIC EVENT IN DALLAS, TEXAS IN MARCH AND IN MAY IN SOUTHERN CALIFORNIA TO MEET WITH DONORS AND EXPRESS THANKS FOR THEIR SUPPORT. - SUMMER 2014- MANA SUPPORTER LUKE MYSEE RODE HIS BIKE ACROSS THE US FROM LA TO NY TO RAISE AWARENESS AND SUPPORT FOR MANA - SEPT 2014- TEDMED DC- MANA WAS INVITED AS AN INNOVATOR TO TED MED AND FEATURED IN THEIR HIVE INNOVATION CENTER.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, 2014, IN THE AGGREGATE, THE ORGANIZATION RECEIVED 28.29% OF ITS TOTAL SUPPORT FROM GOVERNMENTAL OR PUBLIC SUPPORT, AS DEFINED IN THE TREASURY REGULATIONS. THE ORGANIZATION RECEIVED A NOMINAL AMOUNT OF SUPPORT FROM INVESTMENT INCOME ($1,694 OVER THE FIVE-YEAR PERIOD).(B) OF THE TOTAL SUPPORT RECEIVED BY THE ORGANIZATION, THE FOLLOWING REPRESENT THE MOST SIGNIFICANT SOURCES OF SUPPORT: - CHILDREN'S INVESTMENT FUND FOUNDATION - AMY ROBBINS - BIRDSONG PEANUTS - THE CH 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 INTERNATIONAL. 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 1822121 216820 1605301 3532431 747018 2785413 4390714 EQUIPMENT HELD FOR SALE 351500 VENDOR DEPOSITS 4600 OTHER ASSETS 14841 CONSTRUCTION IN PROGRESS 854184 1225125 X 11859375 91309 9415177 9506486 2352889 0 2352889 11544899 91309 9415177 9506486 2038413 0 2038413 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, 2014, THE TAX YEAR PERIODS ENDED SEPTEMBER 30, 2012 THROUGH 2014 WERE OPEN FOR POTENTIAL EXAMINATION BY TAXING AUTHORITIES. NO LIABILITIES FOR UNCERTAIN INCOME TAX POSITIONS WERE RECORDED AS OF SEPTEMBER 30, 2014 AND 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN PART VIII 9,415,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED IN PART VIII 9,415,177. 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, 2014 WAS $947,402. FORM 990, PART V, LINE 2A-2B THE ORGANIZATION HAS AN AGREEMENT WITH A PROFESSIONAL EMPLOYEE ORGANIZATION (PEO), INSPERITY, WHEREBY THE PEO IS A CO-EMPLOYER OF THE PERSONNEL RETAINED BY THE ORGANIZATION. THE PEO IS RESPONSIBLE FOR PAYING ALL SALARY AND WAGES, PAYROLL TAXES, AND BENEFITS INCLUDING RETIREMENT PLAN CONTRIBUTIONS. THE ORGANIZATION REIMBURSES THE PEO FOR ALL DIRECT PERSONNEL COSTS PLUS RELATED SERVICE FEES. 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 THE CEO HAS A STATED GOAL OF MAINTAINING EXECUTIVE COMPENSATION AT OR BELOW $100,000. COMPENSATION OF ALL KEY MANAGEMENT IS REVIEWED AND APPROVED BY THE FULL BOARD OF DIRECTORS. 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.