Civic Intelligence

Manning Educational Association

990 • Fiscal year 2021 • EIN 57-0545276

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 17, 2021

Organization Profile

View Organization Page

P O Box 278Manning, SC 29102

(803) 435-2114

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.44x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.29x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

15th percentile

-11%

Higher net margin than 15% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

8th percentile

-9.9%

Faster asset growth than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

44th percentile

7.5%

Faster revenue growth than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$3,008,868

Down $329,361 (-9.9%) from 2020

Net Assets

Down

$1,682,034

Down $267,829 (-14%) from 2020

Liabilities

Down

$1,326,834

Down $61,532 (-4.4%) from 2020

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin15th percentile

Revenue

Up

$4,519,412

Up $314,136 (+7.5%) from 2020

Expenses

Up

$5,003,546

Up $698,755 (+16%) from 2020

Net Income

Down

-$484,134

Down $384,619 (-386%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2021

Assets$3,008,868
Liabilities$1,326,834
Net Assets$1,682,034
Open 2021 Filing

Operations Trend

Revenue Growth44th 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

2021

Revenue$4,519,412
Expenses$5,003,546
Net Income-$484,134
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 17, 2021
Return Version
2020v4.1
Gross Receipts
$4,519,412
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,891,110$1,816,037▼ $75,073
Rtn Earn Endowment Incm Other Fnds$1,890,223$1,622,394▼ $267,829
Cash and Non-Interest-Bearing Accounts$1,048,433$862,660▼ $185,773
Accounts Receivable$378,255$309,731▼ $68,524
Cap Stk Tr Prin Current Funds$45,675$45,675→ $0
Savings and Temporary Cash Investments$20,431$20,440▲ $9
Pd in Cap Srpls Land Bldg Eqp Fund$13,965$13,965→ $0
Total Assets$3,338,229$3,008,868▼ $329,361
Liabilities
Mortgage Notes Payable Secured by Investment Property$658,975$622,936▼ $36,039
Deferred Revenue$194,491$385,303▲ $190,812
Unsecured Notes Loans Payable$508,638$292,333▼ $216,305
Accounts Payable and Accrued Expenses$26,262$26,262→ $0
Total Liabilities$1,388,366$1,326,834▼ $61,532
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,949,863$1,682,034▼ $267,829
Total Liabilities and Net Assets / Fund Balance$3,338,229$3,008,868▼ $329,361

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,816,037$1,667,090-
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Joseph K CoffeyChairman of the Board
Amanda TaylorBoard Member
Cecil Bozard M EaddyBoard Member
James MathisBoard Member
Robert NalleyBoard Member
Robert NewmanBoard Member
Steven GambleBoard Member
Thomas E LeeBoard Member
jJOSEPH STUKESBoard Member
Robert N Boykin IiiHeadmaster
Revenue and Support

Revenue Composition

Contributions and Grants
$7,642
Program Service Revenue
$4,510,880
Investment Income
$890
Other Revenue
$0
All Other Contributions
$7,642
Change in Net Assets
$-484,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,673,680
Other Expenses$2,329,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,407,113--$2,407,113
Occupancy$1,143,833--$1,143,833
Insurance$220,625--$220,625
Payroll Taxes$184,292--$184,292
Information Technology$181,665--$181,665
Office Expenses$139,197--$139,197
Depreciation Depletion$108,575--$108,575
Other Expenses$98,401--$98,401
Current Officers, Directors, Trustees, and Key Employees-$82,275-$82,275
All Other Expenses$23,349--$23,349
Advertising$20,563--$20,563
Fees for Services Accounting$14,000--$14,000
Total Functional Expenses$4,921,271$82,275$0$5,003,546
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 35% controlled entity
No
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

Filer Name
Manning Educational Association
EIN
57-0545276
Address
P O BOX 278, MANNING, SC 29102
Doing Business As
Laurence Manning Academy

Signing Officer

Name
Robert N Boykin
Title
Headmaster
Phone
8034352114
Signed
2021-08-17
Discuss with paid preparer
No

Organization Details

Formed
1968
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
105

Preparer

Firm
Midland Financial Services LLC
Address
618A Bultman drive, Sumter, SC 29150
Preparer
Richard A Overstreet
Phone
8037757341
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IRS990/ProgramServiceRevenueGrp/Desc3BUSTRANS
IRS990/ProgramServiceRevenueGrp/Desc4STUDENT ACTIVITYSALES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4145983
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1271931
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2537875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3117314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4145983
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IRS990/PYInvestmentIncomeAmt0862
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IRS990/PYRevenuesLessExpensesAmt0-99515
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IRS990/PYTotalExpensesAmt04304791
IRS990/PYTotalRevenueAmt04205276
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IRS990/ReconcilationRevenueExpnssAmt0-484134
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04519412
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01622394
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt020440
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01667090
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt03483127
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01816037
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IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
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IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
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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
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04921271
IRS990/TotalFunctionalExpensesGrp/TotalAmt05003546
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IRS990/TotalLiabilitiesEOYAmt01326834
IRS990/TotalLiabilitiesGrp/BOYAmt01388366
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IRS990/TotalProgramServiceRevenueAmt04510880
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04519412
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03338229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03008868
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0508638
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0292333
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT N BOYKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HEADMASTER
ReturnHeader/BusinessOfficerGrp/PhoneNum08034352114
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANNING EDUCATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MANN
ReturnHeader/Filer/EIN0570545276
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 278
ReturnHeader/Filer/USAddress/CityNm0MANNING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261173184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Midland Financial Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0618A Bultman drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sumter
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029150
ReturnHeader/PreparerPersonGrp/PhoneNum08037757341
ReturnHeader/PreparerPersonGrp/PreparationDt02021-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard A Overstreet

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,008,868
Liabilities
$1,326,834
Net assets
$1,682,034
Revenue
$4,519,412
Expenses
$5,003,546
Net income
-$484,134
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
2021Detailed filing. Detailed filing data is available for this year.$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