Manna Bible Institute (EIN 231465637) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1944

Legal Domicile

Principal Officer

Michael Couch

Phone

2157455393

Tax Period

2024-07-01 to 2025-06-30

Manna Bible Institute, founded in 1944, is a micro nonprofit that reported $42K in total revenue in fiscal year 2024. Expenses of $96K exceeded revenue, resulting in a 126% operating deficit.

Mission

Christian Bible School

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $18,323

Program Service Revenue $15,407

Investment Income $8,088

Other Revenue $533

TOTAL REVENUE $42,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,884

Fundraising Expenses $4,271

Program Expenses $58,592

Other Expenses $87,795

TOTAL EXPENSES $95,679

Year-over-Year Comparison

	2024	2023	Change
Revenue	$42,351	$39,810	+0.1%
Expenses	$95,679	$84,710	+0.1%
Net Income	$-53,328	$-44,900	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$3,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael Couch	Chairman/Board	1.00	Officer Director	$0	$0	$0
Leola Williams	Secretary	2.00	Officer Director	$0	$0	$0
Robert Figge Jr	Board Member	0.25	Director	$0	$0	$0
Arvelle Jones	Treasurer	0.25	Director	$0	$0	$0
Cleonia J Walker	Board Member	20.00	Director	$0	$0	$0
Kevin Aiken	School President	5.00	Officer	$3,500	$0	$3,500

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$42,351	$95,679	$1,321,856	$-53,328
2024	$39,810	$84,710	$1,375,760	$-44,900
2023	$36,607	$86,839	$1,426,246	$-50,232
2022	$34,355	$68,299	$1,475,611	$-33,944
2021	$29,434	$64,105	$1,508,474	$-34,671
2020	$1,361,116	$108,899	$1,543,395	$1,252,217
2019	$75,770	$87,405	$587,549	$-11,635
2018	$91,679	$91,171	$611,430	$508

Manna Bible Institute