MANNA MEAL INC

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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

1978

Principal Officer

DAVID FRERCKS

Phone

3043457121

Tax Period

2023-01-01 to 2023-12-31

MANNA MEAL INC, founded in 1978, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $1.9M exceeded revenue, resulting in a 11% operating deficit.

Mission

MANNA MEAL PROVIDES BREAKFAST AND LUNCH 7 DAYS A WEEK, 365 DAYS A YEAR AT OUR LOCATION IN ST. JOHN'S EPISCOPAL CHURCH, CHARLESTON, WV. MANNA MEAL SERVES WOMEN, MEN, FAMILIES, AND SENIORS ON A NON-DISCRIMINARY BASIS.

Program Service Accomplishments

Program 1

Expenses: $1,663,797

SINCE 1978, MANNA MEAL HAS FED OVER 1.75 MILLION PEOPLE. WE SERVE TWO MEALS A DAY, 7 DAYS A WEEK, 365 DAYS A YEAR TO HUNGRY PEOPLE OF CHARLESTON, WV. BREAKFAST IS SERVED 8AM TO 9AM DAILY AND LUNCH IS SERVED FROM 11:30AM- 1PM. ON AVERAGE, 400 PEOPLE ARE SERVED DAILY MEALS THAT ARE BALANCED AND PLENTIFUL. OUR POLICY IS TO SERVE ANYONE WHO IS HUNGRY WITH NO QUESTIONS ASKED. WE SEEK TO PROVIDE A SAFE HAVEN FOR OUR GUESTS THAT INCLUDE WOMEN, MEN, FAMILIES, AND SENIORS. IN 2023 WE ACQUIRED A FOOD TRUCK WHICH ALLOWS US TO DELIVER MEALS DIRECTLY TO THOSE WHO MAY NOT BE ABLE TO ACCESS OUR COMMUNITY DINING ROOM. WE ARE SOLELY DEPENDENT ON CONTRIBUTIONS FROM THE GREATER CHARLESTON COMMUNITY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,667,568

Program Service Revenue $0

Investment Income $29,462

Other Revenue $-5,604

TOTAL REVENUE $1,691,426

Expense Breakdown

Grants Paid $0

Salaries & Benefits $465,206

Fundraising Expenses $124,517

Program Expenses $1,663,797

Other Expenses $1,411,395

TOTAL EXPENSES $1,876,601

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,691,426	$1,529,798	+0.1%
Expenses	$1,876,601	$1,367,951	+0.4%
Net Income	$-185,175	$161,847	-2.1%

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

N/A

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

$75,185

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID FRERCKS	PRESIDENT	N/A	Officer Director	$0	$0	$0
AUGUSTA KOSOWICZ	VICE-PRESIDE	N/A	Officer Director	$0	$0	$0
JOSEPH NORONHA	TREASURER	N/A	Officer Director	$0	$0	$0
CATHY TOWNSEND-ESTEP	SECRETARY	N/A	Officer Director	$0	$0	$0
MIKE BURGESS	DIRECTOR	N/A	Director	$0	$0	$0
PATRICIA PAUL	DIRECTOR	N/A	Director	$0	$0	$0
BARBIE SADOLF	DIRECTOR	N/A	Director	$0	$0	$0
KRISTINA HARRIS	DIRECTOR	N/A	Director	$0	$0	$0
TAMMY JO MOLLOHAN	DIRECTOR	N/A	Director	$0	$0	$0
JACK BURGESS	DIRECTOR	N/A	Director	$0	$0	$0
DR DOUGLAS DOCKERY	DIRECTOR	N/A	Director	$0	$0	$0
AMY WOLFE	CHIEF EXEC O	40.00	Officer	$75,185	$0	$75,185

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
2024	No data	No data	No data	No data
2023	$1,691,426	$1,876,601	$2,381,834	$-185,175
2022	$1,529,798	$1,367,951	$2,567,009	$161,847
2021	$1,584,019	$1,257,462	$2,405,162	$326,557
2020	$1,621,891	$1,150,387	$2,083,385	$471,504
2019	$1,135,929	$1,139,272	$1,545,181	$-3,343
2018	$1,132,552	$1,108,935	$1,548,524	$23,617