Civic Intelligence

Manning Educational Association

990 • Fiscal year 2022 • EIN 57-0545276

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 01, 2022

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

73rd percentile

0.36x

Higher debt load relative to assets than 73% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

54th percentile

0.19x

Higher debt load relative to revenue than 54% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

39th percentile

2.1%

Higher net margin than 39% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

28th percentile

-5.9%

Faster asset growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

18%

Faster revenue growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$2,830,843

Down $178,025 (-5.9%) from 2021

Net Assets

Up

$1,801,790

Up $119,756 (+7.1%) from 2021

Liabilities

Down

$1,029,053

Down $297,781 (-22%) from 2021

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin39th percentile

Revenue

Up

$5,355,218

Up $835,806 (+18%) from 2021

Expenses

Up

$5,242,462

Up $238,916 (+4.8%) from 2021

Net Income

Up

$112,756

Up $596,890 (+123%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2022

Assets$2,830,843
Liabilities$1,029,053
Net Assets$1,801,790
Open 2022 Filing

Operations Trend

Revenue Growth68th 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

2022

Revenue$5,355,218
Expenses$5,242,462
Net Income$112,756
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 1, 2022
Return Version
2021v4.2
Gross Receipts
$5,355,218
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$1,816,037$1,751,490▼ $64,547
Rtn Earn Endowment Incm Other Fnds$1,622,394$1,735,150▲ $112,756
Cash and Non-Interest-Bearing Accounts$862,660$812,262▼ $50,398
Accounts Receivable$309,731$246,580▼ $63,151
Cap Stk Tr Prin Current Funds$45,675$52,675▲ $7,000
Savings and Temporary Cash Investments$20,440$20,511▲ $71
Pd in Cap Srpls Land Bldg Eqp Fund$13,965$13,965→ $0
Total Assets$3,008,868$2,830,843▼ $178,025
Liabilities
Mortgage Notes Payable Secured by Investment Property$622,936$514,129▼ $108,807
Deferred Revenue$385,303$282,565▼ $102,738
Unsecured Notes Loans Payable$292,333$194,837▼ $97,496
Accounts Payable and Accrued Expenses$26,262$37,522▲ $11,260
Total Liabilities$1,326,834$1,029,053▼ $297,781
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,682,034$1,801,790▲ $119,756
Total Liabilities and Net Assets / Fund Balance$3,008,868$2,830,843▼ $178,025

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,707,837$1,775,290-
Leasehold Improvements$43,653--
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Don C BrunsonChairman of the Board
Amanda TaylorBoard Member
James MathisBoard Member
John a TruettBoard Member
Joseph StukesBoard Member
Robert NalleyBoard Member
Robert NewmanBoard Member
Steven GambleBoard Member
Thomas E LeeBoard Member
Robert N Boykin IiiHeadmaster

Highest Paid Contractors

ContractorServicesLocationCompensation
Tomac ServicesMaintenance1127 PROSPECT AVE, Manning, SC 29102$102,917
Revenue and Support

Revenue Composition

Contributions and Grants
$241,835
Program Service Revenue
$5,113,184
Investment Income
$199
Other Revenue
$0
Change in Net Assets
$112,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,867,842
Other Expenses$2,374,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,472,826--$2,472,826
Occupancy$1,171,810--$1,171,810
Insurance$232,327--$232,327
Payroll Taxes$193,285$7,431-$200,716
Current Officers, Directors, Trustees, and Key Employees$97,150$97,150-$194,300
Information Technology$140,112--$140,112
Depreciation Depletion$107,576--$107,576
Other Expenses$86,656--$86,656
Office Expenses$43,652--$43,652
Interest$22,275--$22,275
Advertising$17,070--$17,070
Fees for Services Accounting$12,615--$12,615
Total Functional Expenses$5,137,881$104,581$0$5,242,462
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
2022-11-01
Discuss with paid preparer
No

Organization Details

Formed
1968
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
115

Preparer

Firm
Midland Financial Services LLC
Address
27 W Calhoun Street, Sumter, SC 29150
Preparer
Richard A Overstreet
Phone
8037757341
Raw XML AppendixShowing 400 of 420 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/BOYAmt026262
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt037522
IRS990/AccountsReceivableGrp/BOYAmt0309731
IRS990/AccountsReceivableGrp/EOYAmt0246580
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL.
IRS990/AdvertisingGrp/ProgramServicesAmt017070
IRS990/AdvertisingGrp/TotalAmt017070
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ROBERT N BOYKIN III
IRS990/BooksInCareOfDetail/PhoneNum08034352114
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0460 VERANDA DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0Sumter
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029150
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt045675
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt052675
IRS990/CashNonInterestBearingGrp/BOYAmt0862660
IRS990/CashNonInterestBearingGrp/EOYAmt0812262
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt097150
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt097150
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0194300
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0102917
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01127 PROSPECT AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Manning
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0SC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd029102
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0TOMAC SERVICES
IRS990/ContractorCompensationGrp/ServicesDesc0MAINTENANCE
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0241835
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0199
IRS990/CYOtherExpensesAmt02374620
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05113184
IRS990/CYRevenuesLessExpensesAmt0112756
IRS990/CYSalariesCompEmpBnftPaidAmt02867842
IRS990/CYTotalExpensesAmt05242462
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05355218
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0385303
IRS990/DeferredRevenueGrp/EOYAmt0282565
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0107576
IRS990/DepreciationDepletionGrp/TotalAmt0107576
IRS990/Desc0EDUCATIONAL INSTRUCTION TO INDIVIDUAL CHILDREN FROMGRADES K4 THRU 12TH GRADE FOR SCHOOL POPULATION OF975 TO 1055.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0LAURENCE MANNING ACADEMY
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0115
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt05137881
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012615
IRS990/FeesForServicesAccountingGrp/TotalAmt012615
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/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt945.00
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/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/PersonNm0JAMES MATHIS
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT NALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT NEWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVEN GAMBLE
IRS990/Form990PartVIISectionAGrp/PersonNm4AMANDA TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS E LEE
IRS990/Form990PartVIISectionAGrp/PersonNm6DON C BRUNSON
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSEPH STUKES
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN A TRUETT
IRS990/Form990PartVIISectionAGrp/PersonNm9ROBERT N BOYKIN III
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/ReportableCompFromOrgAmt90
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/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6CHAIRMAN OF THE BOARD
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/GovernmentGrantsAmt0241835
IRS990/GrantAmt0241835
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05355218
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0140112
IRS990/InformationTechnologyGrp/TotalAmt0140112
IRS990/InsuranceGrp/ProgramServicesAmt0232327
IRS990/InsuranceGrp/TotalAmt0232327
IRS990/InterestGrp/ProgramServicesAmt022275
IRS990/InterestGrp/TotalAmt022275
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0199
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0199
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt045
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01775290
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01816037
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01751490
IRS990/LandBldgEquipCostOrOtherBssAmt03526780
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/BOYAmt0622936
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0514129
IRS990/NetAssetsOrFundBalancesBOYAmt01682034
IRS990/NetAssetsOrFundBalancesEOYAmt01801790
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01171810
IRS990/OccupancyGrp/TotalAmt01171810
IRS990/OfficeExpensesGrp/ProgramServicesAmt043652
IRS990/OfficeExpensesGrp/TotalAmt043652
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BUS AND VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc3ATHLETIC PROGRAM EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0396240
IRS990/OtherExpensesGrp/ProgramServicesAmt1115431
IRS990/OtherExpensesGrp/ProgramServicesAmt228856
IRS990/OtherExpensesGrp/ProgramServicesAmt386656
IRS990/OtherExpensesGrp/TotalAmt0396240
IRS990/OtherExpensesGrp/TotalAmt1115431
IRS990/OtherExpensesGrp/TotalAmt228856
IRS990/OtherExpensesGrp/TotalAmt386656
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02472826
IRS990/OtherSalariesAndWagesGrp/TotalAmt02472826
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07431
IRS990/PayrollTaxesGrp/ProgramServicesAmt0193285
IRS990/PayrollTaxesGrp/TotalAmt0200716
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt013965
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt013965
IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt07000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1SPORTS & BOOSTERS
IRS990/ProgramServiceRevenueGrp/Desc2CANTEEN
IRS990/ProgramServiceRevenueGrp/Desc3BUSTRANS
IRS990/ProgramServiceRevenueGrp/Desc4STUDENT ACTIVITYSALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03782127
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1211708
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2811977
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3120653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4186719
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03782127
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1211708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2811977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3120653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4186719
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt07642
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0890
IRS990/PYOtherExpensesAmt02329866
IRS990/PYProgramServiceRevenueAmt04510880
IRS990/PYRevenuesLessExpensesAmt0-484134
IRS990/PYSalariesCompEmpBnftPaidAmt02673680
IRS990/PYTotalExpensesAmt05003546
IRS990/PYTotalRevenueAmt04519412
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0112756
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05113383
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01622394
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01735150
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020440
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020511
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt043653
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt043653
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01707837
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01775290
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt03483127
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01751490
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03008868
IRS990/TotalAssetsEOYAmt02830843
IRS990/TotalAssetsGrp/BOYAmt03008868
IRS990/TotalAssetsGrp/EOYAmt02830843
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0241835
IRS990/TotalEmployeeCnt0115
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104581
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05137881
IRS990/TotalFunctionalExpensesGrp/TotalAmt05242462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01326834
IRS990/TotalLiabilitiesEOYAmt01029053
IRS990/TotalLiabilitiesGrp/BOYAmt01326834
IRS990/TotalLiabilitiesGrp/EOYAmt01029053
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01682034
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01801790
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt05137881
IRS990/TotalProgramServiceRevenueAmt05113184
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05113383
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05355218
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03008868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02830843
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0292333
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0194837
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/SignatureDt02022-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANNING EDUCATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MANN
ReturnHeader/Filer/EIN0570545276

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,830,843
Liabilities
$1,029,053
Net assets
$1,801,790
Revenue
$5,355,218
Expenses
$5,242,462
Net income
$112,756
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
2022Detailed filing. Detailed filing data is available for this year.$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