The Manna Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
OUR PURPOSE IS TO BE A CENTRAL CO-OPERATIVE AGENCY OF THE SILOAM SPRINGS AREA PROVIDING EMERGENCY RESOURCES OF FOOD AND CLOTHING AND REFERRAL SERVICES TO THOSE IN CRISIS AND NEED.
- Income
- $935,183
- Spending
- $885,335
- Spent on programs
- 95%
- Reserves
- 4.6 months of spending
- Largest source of income
- donations and private grants, 82%
- Employees
- 9
- Volunteers
- 79
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100. Higher than 37% of charities in its peer group (philanthropy, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 4.6 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
5 of 15Income fell 18% on the year before.
Spending floor
15 of 1595% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100. Higher than 25% of charities in its peer group (philanthropy, $250k to $1m).
Independent board
25 of 256 of 6 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $838,211 spent. PROVIDED FOOD AND CLOTHING ASSISTANCE TO APPROXIMATELY 48,361 INDIVIDUALS, 27,322 THROUGH IN HOUSE DISTRIBUTION AND 21,039 THROUGH THE OUTREACH PANTRY, UTILIZING 15,176 VOLUNTEER HOURS. DISTRIBUTED 892,664 POUNDS OF FOOD AND OTHER NON-FOOD ITEMS REFLECTED IN DOLLAR VALUES ON THIS RETURN. IN ADDITION TO THESE APPROXIMATELY 500,412 POUNDS OF FOOD HELD ON CONSIGNMENT FROM THE USDA AND LFPA WERE ALSO DISTRIBUTED. THIS TOTALS APPROXIMATELY 1,393,076 POUNDS BEING DISTRIBUTED.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1994.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.