MANHATTAN CHAMBER OF COMMERCE INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: MANHATTAN CHAMBER OF COMMERCE INC (EIN 48-0319620)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-08-25
IRS object ID: 202632379349301438
Schema version: 2025v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-25T16:28:43-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	300038643	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	VARNEY & ASSOCIATES CPAS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1501 POYNTZ AVE	AddressLine1Txt
City	MANHATTAN	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66502	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	480319620	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MANHATTAN AREA CHAMBER OF COMMERCE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MANH	BusinessNameControlTxt
Phone	7857768829	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 POYNTZ AVENUE	AddressLine1Txt
City	MANHATTAN	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JASON SMITH	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	7857768829	PhoneNum
Signature	2026-08-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHELLE R CROW	PreparerPersonNm
PTIN	P00249476	PTIN
Phone	7855372202	PhoneNum

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JASON SMITH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 POYNTZ	AddressLine1Txt
City	MANHATTAN	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,762,349	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MANHATTAN.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1925	FormationYr
Legal Domicile State	KS	LegalDomicileStateCd
Activity Or Mission	CREATE A POSITIVE ENVIRONMENT FOR BUSINESS SUCCESS	ActivityOrMissionDesc
Voting Members Governing Body	31	VotingMembersGoverningBodyCnt
Voting Members Independent	31	VotingMembersIndependentCnt
Total Employee	23	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,912,336	PYContributionsGrantsAmt
CY Contributions Grants	$2,821,049	CYContributionsGrantsAmt
PY Program Service Revenue	$551,117	PYProgramServiceRevenueAmt
CY Program Service Revenue	$517,514	CYProgramServiceRevenueAmt
PY Investment Income	$134,238	PYInvestmentIncomeAmt
CY Investment Income	$121,728	CYInvestmentIncomeAmt
PY Other Revenue	$45,257	PYOtherRevenueAmt
CY Other Revenue	$302,058	CYOtherRevenueAmt
PY Total Revenue	$3,642,948	PYTotalRevenueAmt
CY Total Revenue	$3,762,349	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,197	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$2,654	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,773,654	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,874,930	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,047,460	PYOtherExpensesAmt
CY Other Expenses	$2,133,798	CYOtherExpensesAmt
PY Total Expenses	$3,825,311	PYTotalExpensesAmt
CY Total Expenses	$4,011,382	CYTotalExpensesAmt
PY Revenues Less Expenses	-$182,363	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$249,033	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,417,375	TotalAssetsBOYAmt
Total Assets EOY	$4,106,391	TotalAssetsEOYAmt
Total Liabilities BOY	$298,543	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$219,327	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,118,832	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,887,064	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	CREATE A POSITIVE ENVIRONMENT FOR BUSINESS SUCCESS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,599,064	ExpenseAmt
Revenue	$102,339	RevenueAmt
Desc	CONVENTION AND VISITORS BUREAU PROVIDES FUNDS FOR: 1. CONVENTION MARKETING, 2. CONVENTION SERVICES, 3. TOURISM DEVELOPMENT, 4. LAKE DEVELOPMENT	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,165,337	ExpenseAmt
Grant	$2,654	GrantAmt
Revenue	$582,179	RevenueAmt
Desc	ECONOMIC DEVELOPMENT PROVIDES FUNDS FOR : 1. INDUSTRIAL PROMOTION, 2. INDUSTRIAL MARKETING, 3. SERVICE AND RETAIL DEVELOPMENT, 4. INDUSTRIAL PARK DEVELOPMENT, 5. UNIVERSITY DEVELOPMENT	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$198,379	ExpenseAmt
Desc	INNOVATE24	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$163,027	ExpenseAmt
Revenue	$135,054	RevenueAmt
Desc	ELEVATE, KANSAS ENTREPRENEURIAL CENTER, HYPE, LOANS	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$163,027	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$135,054	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$3,125,807	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	23	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	23	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	31	GoverningBodyVotingMembersCnt
Independent Voting Member	31	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRENDA HOEFLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7857768829	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 POYNTZ	AddressLine1Txt
City	MANHATTAN	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66502	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
STACY KOHLMEIER
CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
NANCY BURTON
CHAIR ELECT	5.00	Yes (X)	Yes (X)	$0	$0	$0
GAVIN SCHMIDT
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
CALLIE MARKS
VICE CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
JAKE WASSENBERG
PAST CHAIR	5.00	Yes (X)	Yes (X)	$0	$0	$0
TRACY ANDERSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRETT BALLOU
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEVE ALTOBELLO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BOB COPPLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHAWN DREW
DIRECTOR	1.00	Yes (X)		$0	$0	$0
VERN HENDRICKS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TERRY HOLDREN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANDREA DEJESUS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRETT JONES
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JARED LOOMIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KARLA HAGEMEISTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIRANDA HARDENBURGER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARY MARTELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANNIE PEACE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM PHILLIPS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PATRICK SCHUTTER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SCOTT SIEBEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BEN SIGLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GABRIELLA VEGA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KATIE STONE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KALE TERRILL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFF SACKRIDER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TJ VILKANSKAS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MITCH WATSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JARROD WILLICH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KASEY WILKINSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JASON SMITH
PRESIDENT/CEO	45.00		Yes (X)	$259,270	$0	$30,118

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$259,270	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$30,118	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BHS CONSTRUCTION
301 S 4TH ST STE 210	MANHATTAN	KS	66502	CONSTRUCTION WORK ON KEC BUILDING	$139,511
WIBW
PO BOX 14200	TALLAHASSEE	FL	323174200	ADVERTISING	$120,105

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$404,339	MembershipDuesAmt
Related Organizations	$82,000	RelatedOrganizationsAmt
Government Grants	$2,137,330	GovernmentGrantsAmt
All Other Contributions	$197,380	AllOtherContributionsAmt
Total Contributions	$2,821,049	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
KANSAS ENTREPRENEURIAL	900099	$129,804	$129,804
VISITORS' BUREAU	900099	$102,339	$102,339
GENERAL PROGRAMS	900099	$17,019	$17,019
3330 -+ LITTLE APPLE B	900099	$15,425	$15,425
SPONSORSHIPS	900099	$12,750	$12,750

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$240,177	TotalRevenueColumnAmt
Related Or Exempt Func Income	$240,177	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$517,514	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$121,728	TotalRevenueColumnAmt
Exclusion	$121,728	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC. INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$302,058	TotalRevenueColumnAmt
Related Or Exempt Func Income	$302,058	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$302,058	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,762,349	TotalRevenueColumnAmt
Related Or Exempt Func Income	$819,572	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$121,728	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$2,654	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$259,270	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,315,195	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$62,564	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$126,479	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$111,422	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$3,000	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,443	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,150	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$37,550	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$864,683	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$81,022	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$164,645	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$178,840	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$22,194	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$644,716	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$115,598	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,380	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	BAD DEBT EXPENSE	Desc
Total	-$16,423	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,011,382	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,481,872	BOYAmt
EOY	$2,606,398	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,141,189	BOYAmt
EOY	$615,703	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$118,111	BOYAmt
EOY	$200,570	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$25,227	BOYAmt
EOY	$73,221	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,737,483	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,126,984	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$650,976	BOYAmt
EOY	$610,499	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,417,375	BOYAmt
EOY	$4,106,391	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$156,209	BOYAmt
EOY	$84,842	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$69,869	BOYAmt
EOY	$56,256	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$22,369	BOYAmt
EOY	$22,369	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$50,096	BOYAmt
EOY	$55,860	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$298,543	BOYAmt
EOY	$219,327	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,740,096	BOYAmt
EOY	$2,394,545	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,378,736	BOYAmt
EOY	$1,492,519	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,118,832	BOYAmt
EOY	$3,887,064	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,417,375	BOYAmt
EOY	$4,106,391	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$249,033	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$17,265	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$404,339	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$24,000	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$24,000	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$40,434	AggregateReportedDuesNtcAmt
Taxable	-$16,434	TaxableAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$1,368,286	BeginningBalanceAmt
Additions During Year	$36,992	AdditionsDuringYearAmt
Ending Balance	$1,405,278	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$941,990	OtherCostOrOtherBasisAmt
Depreciation	$597,277	DepreciationAmt
Book Value	$344,713	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$216,591	OtherCostOrOtherBasisAmt
Depreciation	$40,520	DepreciationAmt
Book Value	$176,071	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$578,902	OtherCostOrOtherBasisAmt
Depreciation	$489,187	DepreciationAmt
Book Value	$89,715	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$610,499	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
COMPENSATED ABSENCES	$44,575
PAYROLL LIABILITIES	$11,285

Field	Value	IRS element (for citing)
Total Liability	$55,860	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,779,614	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$17,265	OtherRevenueAmt
Revenue Not Reported	$17,265	RevenueNotReportedAmt
Revenue Subtotal	$3,762,349	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,762,349	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,011,382	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,011,382	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,011,382	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 1B:	THE CHAMBER ENTERED INTO AN AGREEMENT WITH THE KANSAS DEPARTMENT OF COMMERCE AND THE CITY OF MANHATTAN WHICH AUTHORIZED THE KANSAS DEPARTMENT OF COMMERCE TO MAKE EXPENDITURES FROM THE STATE'S AIR SERVICE INCENTIVE FUND TO BE USED TO PARTICIPATE IN AIR PASSENGER SERVICE SUPPORT AGREEMENTS BETWEEN THE CHAMBER AND AN AIRLINE PROVIDING SERVICE TO MANHATTAN REGIONAL AIRPORT. THE KANSAS DEPARTMENT OF COMMERCE AND CITY OF MANHATTAN DEPOSITED ECONOMIC DEVELOPMENT FUNDS INTO AN ESCROW ACCOUNT TO SATISFY THE TERMS OF THE AGREEMENT. THE ESCROW ACCOUNT IS HELD IN THE CHAMBER'S NAME BUT THE CHAMBER DOES NOT HAVE THE AUTHORITY OR VARIANCE POWER OVER THESE FUNDS. THE CHAMBER IS TO ACT AS A FIDUCIARY OF THESE FUNDS ON BEHALF OF THE KANSAS DEPARTMENT OF COMMERCE AND CITY OF MANHATTAN.
PART X, LINE 2:	THE CHAMBER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE CHAMBER'S FINANCIAL STATEMENTS. THE CHAMBER BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FOR EACH OF THE YEARS ENDED DECEMBER 31, 2025 AND 2024, THE CHAMBER DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH TAX MATTERS. THE CHAMBER'S FEDERAL EXEMPT ORGANIZATION RETURNS (FORM 990) FOR 2025 AND 2024 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS FOR OPEN YEARS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	PRESENT VALUE DISCOUNT 17,265.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JASON SMITH	PersonNm
Title	PRESIDENT/CEO	TitleTxt
Base Compensation Filing Org	$259,270	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$30,118	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$289,388	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE MANHATTAN AREA CHAMBER OF COMMERCE HAS A MEMBERSHIP PROGRAM WHICH CONSISTS OF COMMUNITY ORGANIZATIONS AND BUSINESSES WHO PAY AN ANNUAL MEMBERSHIP DUE.
FORM 990, PART VI, SECTION B, LINE 11B	AUDIT COMMITTEE AND BOARD OF DIRECTORS REVIEW BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD REVIEWS FORMS AND UPDATES AS NEEDED ANNUALLY. BOARD MEMBERS ARE REMINDED TO REGULARLY DISCLOSE CONFLICTS AND ABSTAIN FROM ANY VOTES IN WHICH A CONFLICT MAY ARISE. SPECIFIC ABSTENTIONS ARE RECORDED IN THE MINUTES OF BOARD MEETINGS. SIMILAR PROCESSES AND PROCEDURES ARE ENCOURAGED IN COMMITTEE MEETINGS EVEN THOUGH COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	PRESENT VALUE DISCOUNT 17,265.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	THE MANHATTAN CHAMBER FOUNDATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	501 POYNTZ	AddressLine1Txt
City	MANHATTAN	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	66502	ZIPCd

Field	Value	IRS element (for citing)
EIN	481206159	EIN
Primary Activities	TO PROVIDE ASSISTANCE TO THE MANHATTAN COMMUNITY AT LARGE	PrimaryActivitiesTxt
Legal Domicile State	KS	LegalDomicileStateCd
Exempt Code Section	501(C)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	THE MANHATTAN CHAMBER FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	C	TransactionTypeTxt
Involved	$82,000	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt