Civic Intelligence

Manning Educational Association

990 • Fiscal year 2014 • EIN 57-0545276

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 12, 2014

Organization Profile

View Organization Page

P O Box 27829102

(803) 435-2114

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.56x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.32x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

53rd percentile

3.5%

Higher net margin than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$80,689

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

56th percentile

3.9%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

47th percentile

2.6%

Faster revenue growth than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$2,008,042

Up $75,866 (+3.9%) from 2013

Net Assets

Up

$875,863

Up $147,002 (+20%) from 2013

Liabilities

Down

$1,132,179

Down $71,136 (-5.9%) from 2013

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin53rd percentile

Revenue

Up

$3,501,303

Up $88,507 (+2.6%) from 2013

Expenses

Up

$3,380,070

Up $92,620 (+2.8%) from 2013

Net Income

Down

$121,233

Down $4,113 (-3.3%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2012: $1,871,917Liabilities 2012: $1,224,052Net Assets 2012: $647,8652012Assets 2013: $1,932,176Liabilities 2013: $1,203,315Net Assets 2013: $728,8612013Assets 2014: $2,008,042Liabilities 2014: $1,132,179Net Assets 2014: $875,8632014Assets 2015: $2,292,753Liabilities 2015: $1,171,255Net Assets 2015: $1,121,4982015Assets 2016: $2,669,253Liabilities 2016: $1,090,530Net Assets 2016: $1,578,7232016Assets 2017: $2,914,061Liabilities 2017: $1,123,472Net Assets 2017: $1,790,5892017Assets 2018: $2,935,052Liabilities 2018: $1,020,653Net Assets 2018: $1,914,3992018Assets 2019: $3,042,817Liabilities 2019: $993,343Net Assets 2019: $2,049,4742019Assets 2020: $3,338,229Liabilities 2020: $1,388,366Net Assets 2020: $1,949,8632020Assets 2021: $3,008,868Liabilities 2021: $1,326,834Net Assets 2021: $1,682,0342021Assets 2022: $2,830,843Liabilities 2022: $1,029,053Net Assets 2022: $1,801,7902022Assets 2023: $3,107,057Liabilities 2023: $1,069,767Net Assets 2023: $2,037,2902023Assets 2024: $4,386,396Liabilities 2024: $342,573Net Assets 2024: $4,043,8232024Assets 2025: $4,335,146Liabilities 2025: $326,095Net Assets 2025: $4,009,0512025

Highlighted filing

2014

Assets$2,008,042
Liabilities$1,132,179
Net Assets$875,863
Open 2014 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2012: $3,544,871Expenses 2012: $3,241,816Net Income 2012: $303,0552012Revenue 2013: $3,412,796Expenses 2013: $3,287,450Net Income 2013: $125,3462013Revenue 2014: $3,501,303Expenses 2014: $3,380,070Net Income 2014: $121,2332014Revenue 2015: $3,876,732Expenses 2015: $3,631,101Net Income 2015: $245,6312015Revenue 2016: $4,255,089Expenses 2016: $3,797,864Net Income 2016: $457,2252016Revenue 2017: $4,632,500Expenses 2017: $4,420,634Net Income 2017: $211,8662017Revenue 2018: $4,504,581Expenses 2018: $4,445,782Net Income 2018: $58,7992018Revenue 2019: $4,483,133Expenses 2019: $4,348,157Net Income 2019: $134,9762019Revenue 2020: $4,205,276Expenses 2020: $4,304,791Net Income 2020: -$99,5152020Revenue 2021: $4,519,412Expenses 2021: $5,003,546Net Income 2021: -$484,1342021Revenue 2022: $5,355,218Expenses 2022: $5,242,462Net Income 2022: $112,7562022Revenue 2023: $5,794,084Expenses 2023: $5,558,584Net Income 2023: $235,5002023Revenue 2024: $7,530,210Expenses 2024: $5,811,181Net Income 2024: $1,719,0292024Revenue 2025: $5,243,513Expenses 2025: $5,621,629Net Income 2025: -$378,1162025

Highlighted filing

2014

Revenue$3,501,303
Expenses$3,380,070
Net Income$121,233
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 12, 2014
Return Version
2013v3.1
Gross Receipts
$3,501,303
Mission and Program Overview

Mission

Non-profit educational service provided to students grades k-4 through senior high school.

Nonprofit educational service provided to students grades k-4 through senior high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,265,729$1,262,862▼ $2,867
Rtn Earn Endowment Incm Other Fnds$669,221$816,223▲ $147,002
Cash and Non-Interest-Bearing Accounts$310,953$452,271▲ $141,318
Accounts Receivable$355,494$292,909▼ $62,585
Cap Stk Tr Prin Current Funds$45,675$45,675→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$13,965$13,965→ $0
Total Assets$1,932,176$2,008,042▲ $75,866
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,025,751$1,000,251▼ $25,500
Deferred Revenue$135,163$105,618▼ $29,545
Accounts Payable and Accrued Expenses$42,401$26,310▼ $16,091
Total Liabilities$1,203,315$1,132,179▼ $71,136
Net Assets / Fund Balance
Total Net Assets Fund Balance$728,861$875,863▲ $147,002
Total Liabilities and Net Assets / Fund Balance$1,932,176$2,008,042▲ $75,866

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,262,862$1,013,627-
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Spencer a JordanHeadmasterFT$80,689$80,689

Board Members and Trustees

NameTitle
Bobby NewmanBoard Member
Darryl TurnerBoard Member
David EppersonBoard Member
Kevin RossBoard Member
Mac EddyBoard Member
Steven GambleBoard Member
Tommy LeeBoard Member
Cag BrunsonChariman of Board
Brad NewmanBorad Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,498,481
Investment Income
$2,822
Other Revenue
$0
Change in Net Assets
$121,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,959,718
Other Expenses$1,420,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,712,739--$1,712,739
Occupancy$730,058--$730,058
Payroll Taxes$134,430$6,127-$140,557
Current Officers, Directors, Trustees, and Key Employees-$80,689-$80,689
Insurance$79,192--$79,192
Depreciation Depletion$71,595--$71,595
Other Expenses$57,570--$57,570
Interest$51,435--$51,435
Information Technology$36,088--$36,088
Pension Plan Contributions$23,312$2,421-$25,733
Advertising$7,701--$7,701
Fees for Services Accounting$4,550--$4,550
Office Expenses$1,212--$1,212
Total Functional Expenses$3,290,833$89,237$0$3,380,070
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“A copy of the return is given to the headmaster to present to board members to reveiw and approve before the headmaster signs and mails the return to the irs.”

Conflict of interest policy compliance Part VI line 12C

“A copy of conflict of interest policy is on filed in the office.”

CEO executive director top management comp Part VI line 15A

“The compensation of the headmaster of laurence manning academy is reviewed and approved by the board of directors.”

Other officer or key employee compensation Part VI line 15B

“The compensation of other officers or key employees of laurence manning academy is reviewed and approved by the board of directors.”

Governing documents etc available to public Part VI line 19

“Governing documents are available to the public upon a written request being mailed to the headmaster of manning education association, c/o laurence manning academy, p. O. Box 278, manning, sc 29102.”

Filing and Contact Details

Filer

EIN
57-0545276

Signing Officer

Name
Spencer a Jordan
Title
Headmaster
Phone
8034352114
Signed
2014-11-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Cag Brunson
Formed
1968
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
98
Volunteers
15

Preparer

Preparer
Matthew A Overstreet
Phone
8037757341
Raw XML Appendix391 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt042401
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt026310
IRS990/AccountsReceivableGrp/BOYAmt0355494
IRS990/AccountsReceivableGrp/EOYAmt0292909
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL.
IRS990/AdvertisingGrp/ProgramServicesAmt07701
IRS990/AdvertisingGrp/TotalAmt07701
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0Spencer Jordan Headmaster
IRS990/BooksInCareOfDetail/PhoneNum08034352114
IRS990/BooksInCareOfDetail/USAddress/AddressLine104079 Bloomville Road
IRS990/BooksInCareOfDetail/USAddress/City0Manning
IRS990/BooksInCareOfDetail/USAddress/State0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCode029102
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt045675
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt045675
IRS990/CashNonInterestBearingGrp/BOYAmt0310953
IRS990/CashNonInterestBearingGrp/EOYAmt0452271
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt080689
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt080689
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02822
IRS990/CYOtherExpensesAmt01420352
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03498481
IRS990/CYRevenuesLessExpensesAmt0121233
IRS990/CYSalariesCompEmpBnftPaidAmt01959718
IRS990/CYTotalExpensesAmt03380070
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03501303
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0135163
IRS990/DeferredRevenueGrp/EOYAmt0105618
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt071595
IRS990/DepreciationDepletionGrp/TotalAmt071595
IRS990/Desc0EDUCATIONAL INSTRUCTION TO INDIVIDUAL CHILDREN FROMGRADES K4 THRU 12TH GRADE FOR SCHOOL POPULATION OF900 TO 950.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine10LAURENCE MANNING ACADEMY
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt098
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt03290833
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04550
IRS990/FeesForServicesAccountingGrp/TotalAmt04550
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt960.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0CAG BRUNSON
IRS990/Form990PartVIISectionAGrp/PersonNm1BOBBY NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVEN GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm3MAC EDDY
IRS990/Form990PartVIISectionAGrp/PersonNm4TOMMY LEE
IRS990/Form990PartVIISectionAGrp/PersonNm5BRAD NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6DARRYL TURNER
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID EPPERSON
IRS990/Form990PartVIISectionAGrp/PersonNm8KEVIN ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm9SPENCER A JORDAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt980689
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHARIMAN OF BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BORAD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9HEADMASTER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03501303
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt036088
IRS990/InformationTechnologyGrp/TotalAmt036088
IRS990/InsuranceGrp/ProgramServicesAmt079192
IRS990/InsuranceGrp/TotalAmt079192
IRS990/InterestGrp/ProgramServicesAmt051435
IRS990/InterestGrp/TotalAmt051435
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt02822
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02822
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01013627
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01265729
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01262862
IRS990/LandBldgEquipCostOrOtherBssAmt02276489
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01025751
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01000251
IRS990/NetAssetsOrFundBalancesBOYAmt0728861
IRS990/NetAssetsOrFundBalancesEOYAmt0875863
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0730058
IRS990/OccupancyGrp/TotalAmt0730058
IRS990/OfficeExpensesGrp/ProgramServicesAmt01212
IRS990/OfficeExpensesGrp/TotalAmt01212
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BUS AND VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc3ATHLETIC PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0251496
IRS990/OtherExpensesGrp/ProgramServicesAmt196032
IRS990/OtherExpensesGrp/ProgramServicesAmt233423
IRS990/OtherExpensesGrp/ProgramServicesAmt357570
IRS990/OtherExpensesGrp/TotalAmt0251496
IRS990/OtherExpensesGrp/TotalAmt196032
IRS990/OtherExpensesGrp/TotalAmt233423
IRS990/OtherExpensesGrp/TotalAmt357570
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01712739
IRS990/OtherSalariesAndWagesGrp/TotalAmt01712739
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06127
IRS990/PayrollTaxesGrp/ProgramServicesAmt0134430
IRS990/PayrollTaxesGrp/TotalAmt0140557
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt013965
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt013965
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02421
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023312
IRS990/PensionPlanContributionsGrp/TotalAmt025733
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CAG BRUNSON
IRS990/PriorPeriodAdjustmentsAmt025769
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME-SPORTS ACT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03004441
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1494040
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03004441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1494040
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0444
IRS990/PYOtherExpensesAmt01309228
IRS990/PYProgramServiceRevenueAmt03412352
IRS990/PYRevenuesLessExpensesAmt0125346
IRS990/PYSalariesCompEmpBnftPaidAmt01978222
IRS990/PYTotalExpensesAmt03287450
IRS990/PYTotalRevenueAmt03412796
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0121233
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03501303
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0669221
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0816223
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01262862
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01013627
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02276489
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01262862
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN IS GIVEN TO THE HEADMASTER TO PRESENT TO BOARD MEMBERS TO REVEIW AND APPROVE BEFORE THE HEADMASTER SIGNS AND MAILS THE RETURN TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF CONFLICT OF INTEREST POLICY IS ON FILED IN THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE HEADMASTER OF LAURENCE MANNING ACADEMY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF LAURENCE MANNING ACADEMY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST BEING MAILED TO THE HEADMASTER OF MANNING EDUCATION ASSOCIATION, C/O LAURENCE MANNING ACADEMY, P. O. BOX 278, MANNING, SC 29102.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01932176
IRS990/TotalAssetsEOYAmt02008042
IRS990/TotalAssetsGrp/BOYAmt01932176
IRS990/TotalAssetsGrp/EOYAmt02008042
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt098
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089237
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03290833
IRS990/TotalFunctionalExpensesGrp/TotalAmt03380070
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01203315
IRS990/TotalLiabilitiesEOYAmt01132179
IRS990/TotalLiabilitiesGrp/BOYAmt01203315
IRS990/TotalLiabilitiesGrp/EOYAmt01132179
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0728861
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0875863
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03290833
IRS990/TotalProgramServiceRevenueAmt03498481
IRS990/TotalReportableCompFromOrgAmt080689
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03501303
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03501303
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01932176
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02008042
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104103 BLOOMVILLE RD
IRS990/USAddress/City0MANNING
IRS990/USAddress/State0SC
IRS990/USAddress/ZIPCode029102
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0SPENCER A JORDAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum08034352114
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10MANNING EDUCATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MANN
ReturnHeader/Filer/EIN0570545276
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 278
ReturnHeader/Filer/USAddress/City0MANNING
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261173184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Midland Financial Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10618A Bultman Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Sumter
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029150
ReturnHeader/PreparerPersonGrp/PhoneNum08037757341
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew A Overstreet
ReturnHeader/ReturnTs02014-11-12T11:53:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,008,042
Liabilities
$1,132,179
Net assets
$875,863
Revenue
$3,501,303
Expenses
$3,380,070
Net income
$121,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.34$0.33$4.01$5.24$5.62$0.38
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.34$4.04$7.53$5.81$1.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$1.07$2.04$5.79$5.56$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$1.03$1.80$5.36$5.24$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$1.33$1.68$4.52$5.00$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.34$1.39$1.95$4.21$4.30$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$0.99$2.05$4.48$4.35$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$1.02$1.91$4.50$4.45$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$1.12$1.79$4.63$4.42$0.21
2016Detailed filing. Detailed filing data is available for this year.$2.67$1.09$1.58$4.26$3.80$0.46
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.17$1.12$3.88$3.63$0.25
2014Detailed filing. Detailed filing data is available for this year.$2.01$1.13$0.88$3.50$3.38$0.12
2013Summary only. Only limited summary data is available for this year.$1.93$1.20$0.73$3.41$3.29$0.13
2012Summary only. Only limited summary data is available for this year.$1.87$1.22$0.65$3.54$3.24$0.30
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits