Manna Soup Kitchen INC EIN 33-1064237 Form 990 (PDF) Claim this org

Manna Soup Kitchen INC

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Manna Soup Kitchen INC is a food and nutrition nonprofit based in Northampton, MA. For fiscal year 2024 it reported $511K in revenue, $530K in expenses, and $111K in net assets.Pt I

Type
Public charity (501(c)(3)) · Food & Agriculture
Location
Northampton, MA
Website
mannanorthampton.org
Filings
1 on file (2024–2024)
Revenue
$511KFY2024
Expenses
$530K
Net assets
$111K
People
8
Filings
1
Updates
0
More identity details & actions ⌄
EIN  33-1064237 Public charity (501(c)(3)) Northampton, MA
Form 990 (PDF)
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Size
$100K–1M
What they do
a food and nutrition nonprofit
Leadership
Lee Anderson · Treasurer · $32K
Money in and out
$511K revenue, $530K expenses
Bottom line
85% program efficiency
Where the money goes · FY2024
Total revenue
$511K
Pt VIII · Ln 12
Total expenses
$530K
Pt IX · Ln 25
Net assets
$111K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$19K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.06 Fundraising $0.09
Program efficiency
85%
of spending reaches programs
Operating runway
2.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
-4%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total revenue
$511K
Pt VIII · Ln 12
Total expenses
$530K
Pt IX · Ln 25
Net assets
$111K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$19K
Total assetsPt X · Ln 16$111K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CManna Soup Kitchen INC
EINHdr · item D33-1064237
Principal addressHdr · item CNorthampton, MA
WebsiteHdr · item Jmannanorthampton.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MMA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFood & Agriculture (K35)
Ruling yearIRS BMFMar 2025

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Treasurer
$32,414Pt VII · Sec A
$29,974Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director *past*
$0Pt VII · Sec A
$0Pt VII · Sec A

Lee Anderson’s $32K as Treasurer is at the 33rd percentile of top reported officer pay among 1171 $100K–1M food & agriculture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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Mission & Programs · Part III

Where the work happens

1 program service account for $449K of program spending, described in the organization's own filed words · FY2024.
01

Provided tens of thousands of meals and food to those in need.

$449Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$511K
— government grantsLn 1e$146K
Total revenueLn 12$511K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.06 Fundraising $0.09
Program services85%$449K
Management & general6%$33K
Fundraising9%$47K
Total functional expensesLn 25$530K

Balance Sheet

Part X · end of year
CashLn 1$111K
Total assetsLn 16$111K
Total liabilitiesLn 26$0
Total net assetsLn 32$111K
Months of cash on handcomputed2.5

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $111K · Operating expenses/yr $530K
2.5 months
Where the money goes
Program services
Program services $449K · Total expenses $530K
85%
Management & General
Management & general $33K · Total expenses $530K
6%
Fundraising
Fundraising $47K · Total expenses $530K
9%
Cost to raise $1
Fundraising expense $47K · Solicited contributions $365K
$0.13 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $511K · Total revenue $511K
100%
Government reliance
Government grants $146K · Total revenue $511K
29%
Earned-income share
Program service revenue $0 · Total revenue $511K
0%
Investment reliance
Investment income $0 · Total revenue $511K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $530K
0%
Growth & trend
Revenue growth (YoY)
This year $511K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $111K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $511K · Expenses $530K
-4%
Liabilities-to-Assets
Total liabilities — · Total assets $111K
Net-asset ratio
Net assets $111K · Total assets $111K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $111K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lee Anderson · Reported title TREASURER · Highest reported compensation $32K · Total expenses $530K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $220K · Total expenses $530K
42%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 85%
Overhead ratio 6%
Fundraising cost ratio 9%
Legal fee ratio 0.3%
Accounting fee ratio 0.2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$29K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$511K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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