Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Assets
Up$2,935,052
Up $20,991 (+0.7%) from 2017
Net Assets
Up$1,914,399
Up $123,810 (+6.9%) from 2017
Liabilities
Down$1,020,653
Down $102,819 (-9.2%) from 2017
Revenue
Down$4,504,581
Down $127,919 (-2.8%) from 2017
Expenses
Up$4,445,782
Up $25,148 (+0.6%) from 2017
Net Income
Down$58,799
Down $153,067 (-72%) from 2017
Nonprofit educational service provided to students grades k-4 through senior high school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,497,557 | $1,960,591 | ▲ $463,034 |
| Rtn Earn Endowment Incm Other Fnds | $1,730,949 | $1,854,759 | ▲ $123,810 |
| Accounts Receivable | $599,344 | $627,939 | ▲ $28,595 |
| Cash and Non-Interest-Bearing Accounts | $331,595 | $290,900 | ▼ $40,695 |
| Savings and Temporary Cash Investments | $485,565 | $55,622 | ▼ $429,943 |
| 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 | $2,914,061 | $2,935,052 | ▲ $20,991 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $834,883 | $771,971 | ▼ $62,912 |
| Deferred Revenue | $265,896 | $227,816 | ▼ $38,080 |
| Accounts Payable and Accrued Expenses | $22,693 | $20,866 | ▼ $1,827 |
| Total Liabilities | $1,123,472 | $1,020,653 | ▼ $102,819 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,790,589 | $1,914,399 | ▲ $123,810 |
| Total Liabilities and Net Assets / Fund Balance | $2,914,061 | $2,935,052 | ▲ $20,991 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,960,591 | $1,333,206 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Spencer Jordan | Headmaster | FT | $106,815 | $106,815 |
| Name | Title |
|---|---|
| Cecil Bozard M Eaddy | Board Member |
| DON G BRUNSON Jr | Board Member |
| JOHN J WILSON Jr | Board Member |
| John a Truett | Board Member |
| ROGER L FLOWERS Jr | Board Member |
| Thomas E Lee | Board Member |
| William K Ross | Board Member |
| Gary Lee | Chariman of Board |
| Joseph K Coffey | Borad Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,542,443 |
| Other Expenses | $1,903,339 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,236,822 | - | - | $2,236,822 |
| Occupancy | $959,772 | - | - | $959,772 |
| Insurance | $181,515 | - | - | $181,515 |
| Payroll Taxes | $174,329 | - | - | $174,329 |
| Other Expenses | $146,370 | - | - | $146,370 |
| Current Officers, Directors, Trustees, and Key Employees | - | $106,815 | - | $106,815 |
| Depreciation Depletion | $90,351 | - | - | $90,351 |
| Information Technology | $70,026 | - | - | $70,026 |
| Interest | $40,725 | - | - | $40,725 |
| Pension Plan Contributions | $24,477 | - | - | $24,477 |
| Advertising | $15,321 | - | - | $15,321 |
| Fees for Services Accounting | $9,700 | - | - | $9,700 |
| Office Expenses | $2,172 | - | - | $2,172 |
| Total Functional Expenses | $4,338,967 | $106,815 | $0 | $4,445,782 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“A copy of conflict of interest policy is on filed in the office.”
“The compensation of the headmaster of laurence manning academy is reviewed and approved by the board of directors.”
“The compensation of other officers or key employees of laurence manning academy is reviewed and approved by the board of directors.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 22693 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 20866 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 599344 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 627939 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 15321 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 15321 |
| IRS990/AllOtherContributionsAmt | 0 | 100000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ROBERT N BOYKIN III |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8034352114 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 460 VERANDA DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Sumter |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29150 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 45675 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 45675 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 331595 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 290900 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 106815 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 106815 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 100000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 628 |
| IRS990/CYOtherExpensesAmt | 0 | 1903339 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4403953 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 58799 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2542443 |
| IRS990/CYTotalExpensesAmt | 0 | 4445782 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4504581 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 265896 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 227816 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 90351 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 90351 |
| IRS990/Desc | 0 | EDUCATIONAL INSTRUCTION TO INDIVIDUAL CHILDREN FROMGRADES K4 THRU 12TH GRADE FOR SCHOOL POPULATION OF975 TO 1055. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | LAURENCE MANNING ACADEMY |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 100 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 4338967 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 9700 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9700 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOMAS E LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROGER L FLOWERS Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN J WILSON Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSEPH K COFFEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WILLIAM K ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CECIL BOZARD M EADDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN A TRUETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DON G BRUNSON Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SPENCER JORDAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 106815 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHARIMAN OF BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BORAD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | HEADMASTER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4504581 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 70026 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 70026 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 181515 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 181515 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 40725 |
| IRS990/InterestGrp/TotalAmt | 0 | 40725 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 628 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 628 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 33 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1333206 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1497557 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1960591 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3293797 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 834883 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 771971 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1790589 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1914399 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 959772 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 959772 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2172 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2172 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | BUS AND VEHICLE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | ADMINISTRATIVE EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | ATHELETIC PROGRAM EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 287487 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 75539 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 24361 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 146370 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 287487 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 75539 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24361 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 146370 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2236822 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2236822 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 174329 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 174329 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 13965 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 13965 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 24477 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 24477 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ROBERT N BOYKIN III |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 65011 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SCHOOL REVENUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPORTS & BOOSTERS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CANTEEN |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | BUSTRANS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | STUDENT ACTIVITYSALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3481357 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 335645 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 417386 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 126858 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 42707 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3481357 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 335645 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 417386 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 126858 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 42707 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 43897 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 871 |
| IRS990/PYOtherExpensesAmt | 0 | 1956002 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4587732 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 211866 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2464632 |
| IRS990/PYTotalExpensesAmt | 0 | 4420634 |
| IRS990/PYTotalRevenueAmt | 0 | 4632500 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 58799 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 4404581 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1730949 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1854759 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 485565 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 55622 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1960591 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1333206 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3293797 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1960591 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF CONFLICT OF INTEREST POLICY IS ON FILED IN THE OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE COMPENSATION OF THE HEADMASTER OF LAURENCE MANNING ACADEMY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF LAURENCE MANNING ACADEMY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2914061 |
| IRS990/TotalAssetsEOYAmt | 0 | 2935052 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2914061 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2935052 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 100000 |
| IRS990/TotalEmployeeCnt | 0 | 100 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 106815 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 4338967 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4445782 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1123472 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1020653 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1123472 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1020653 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1790589 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1914399 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 4338967 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4403953 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 106815 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4404581 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 4504581 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2914061 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2935052 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 460 VERANDA DRIVE |
| IRS990/USAddress/CityNm | 0 | Sumter |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29150 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT N BOYKIN III |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | HEADMASTER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8034352114 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MANNING EDUCATIONAL ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MANN |
| ReturnHeader/Filer/EIN | 0 | 570545276 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 278 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MANNING |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29102 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 830CD1CA7BAC67EAB3545A77212E341940DA8DD5 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 830CD1CA7BAC67EAB3545A77212E341940DA8DD5 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 5726612018316bnjlwl5 |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2018-11-12 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 98.122.0.37 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-11-12 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 18:30:44 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261173184 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Midland Financial Services LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 618A Bultman Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Sumter |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29150 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8037757341 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-11-12 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.