Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$3,107,057
Up $276,214 (+9.8%) from 2022
Net Assets
Up$2,037,290
Up $235,500 (+13%) from 2022
Liabilities
Up$1,069,767
Up $40,714 (+4.0%) from 2022
Revenue
Up$5,794,084
Up $438,866 (+8.2%) from 2022
Expenses
Up$5,558,584
Up $316,122 (+6.0%) from 2022
Net Income
Up$235,500
Up $122,744 (+109%) from 2022
Nonprofit educational service provided to students grades k-4 through senior high school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,735,150 | $1,970,650 | ▲ $235,500 |
| Land, Buildings, and Equipment, Net | $1,751,490 | $1,651,607 | ▼ $99,883 |
| Cash and Non-Interest-Bearing Accounts | $812,262 | $1,057,008 | ▲ $244,746 |
| Accounts Receivable | $246,580 | $377,931 | ▲ $131,351 |
| Cap Stk Tr Prin Current Funds | $52,675 | $52,675 | → $0 |
| Savings and Temporary Cash Investments | $20,511 | $20,511 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $13,965 | $13,965 | → $0 |
| Total Assets | $2,830,843 | $3,107,057 | ▲ $276,214 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $514,129 | $385,867 | ▼ $128,262 |
| Deferred Revenue | $282,565 | $339,066 | ▲ $56,501 |
| Unsecured Notes Loans Payable | $194,837 | $211,079 | ▲ $16,242 |
| Accounts Payable and Accrued Expenses | $37,522 | $133,755 | ▲ $96,233 |
| Total Liabilities | $1,029,053 | $1,069,767 | ▲ $40,714 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,801,790 | $2,037,290 | ▲ $235,500 |
| Total Liabilities and Net Assets / Fund Balance | $2,830,843 | $3,107,057 | ▲ $276,214 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,607,954 | $1,875,173 | - |
| Leasehold Improvements | $43,653 | - | - |
| Name | Title |
|---|---|
| Don C Brunson | Chairman of the Board |
| Amanda Taylor | Board Member |
| James Mathis | Board Member |
| John a Truett | Board Member |
| Joseph Stukes | Board Member |
| Robert Nalley | Board Member |
| Robert Newman | Board Member |
| Steven Gamble | Board Member |
| Thomas E Lee | Board Member |
| Robert N Boykin Iii | Headmaster |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,809,178 |
| Other Expenses | $2,749,406 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,503,434 | - | - | $2,503,434 |
| Occupancy | $1,277,354 | - | - | $1,277,354 |
| Insurance | $280,209 | - | - | $280,209 |
| Fees for Services Legal | $251,079 | - | - | $251,079 |
| Payroll Taxes | $202,265 | $7,354 | - | $209,619 |
| Information Technology | $125,790 | - | - | $125,790 |
| Other Expenses | $114,290 | - | - | $114,290 |
| Depreciation Depletion | $100,507 | - | - | $100,507 |
| Current Officers, Directors, Trustees, and Key Employees | - | $96,125 | - | $96,125 |
| Interest | $24,868 | - | - | $24,868 |
| Office Expenses | $21,625 | - | - | $21,625 |
| Advertising | $19,206 | - | - | $19,206 |
| Fees for Services Accounting | $11,500 | - | - | $11,500 |
| Total Functional Expenses | $5,455,105 | $103,479 | $0 | $5,558,584 |
| 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 | 37522 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 133755 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 246580 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 377931 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 19206 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 19206 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 52675 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 52675 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 812262 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1057008 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 96125 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 96125 |
| 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 | 470034 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 120365 |
| IRS990/CYOtherExpensesAmt | 0 | 2749406 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5203685 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 235500 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2809178 |
| IRS990/CYTotalExpensesAmt | 0 | 5558584 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5794084 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 282565 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 339066 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 100507 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 100507 |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 108 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5455105 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 11500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11500 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 251079 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 251079 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 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 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 45.00 |
| 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/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 | JAMES MATHIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT NALLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT NEWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVEN GAMBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AMANDA TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | THOMAS E LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DON C BRUNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH STUKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOHN A TRUETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBERT N BOYKIN III |
| 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 | 0 |
| 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 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHAIRMAN OF THE BOARD |
| 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 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 470034 |
| IRS990/GrantAmt | 0 | 470034 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 5794084 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 125790 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 125790 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 280209 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 280209 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 24868 |
| IRS990/InterestGrp/TotalAmt | 0 | 24868 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 120365 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 120365 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 56 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1875173 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1751490 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1651607 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3526780 |
| 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 | 514129 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 385867 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1801790 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2037290 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1277354 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1277354 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21625 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21625 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 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 | ATHLETIC PROGRAM EXPENSE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 360964 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 135899 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26115 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 114290 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 360964 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 135899 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 26115 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 114290 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2503434 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2503434 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7354 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 202265 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 209619 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 13965 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 13965 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| 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 | 3914886 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 452202 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 630694 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 144099 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 61804 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3914886 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 452202 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 630694 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 144099 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 61804 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 241835 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 199 |
| IRS990/PYOtherExpensesAmt | 0 | 2374620 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5113184 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 112756 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2867842 |
| IRS990/PYTotalExpensesAmt | 0 | 5242462 |
| IRS990/PYTotalRevenueAmt | 0 | 5355218 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 235500 |
| 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 | 5324050 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1735150 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1970650 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 20511 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 20511 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 43653 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 43653 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1607954 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1875173 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3483127 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1651607 |
| 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/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2830843 |
| IRS990/TotalAssetsEOYAmt | 0 | 3107057 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2830843 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3107057 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 470034 |
| IRS990/TotalEmployeeCnt | 0 | 108 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 103479 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5455105 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5558584 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1029053 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1069767 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1029053 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1069767 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1801790 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2037290 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5455105 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5203685 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5324050 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5794084 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2830843 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3107057 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 194837 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 211079 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 00 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT N BOYKIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | HEADMASTER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8034352114 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-08-07 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 261173184 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Midland Financial Services LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 27 W Calhoun Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Sumter |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29150 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.