Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Up$4,386,396
Up $1,279,339 (+41%) from 2023
Net Assets
Up$4,043,823
Up $2,006,533 (+98%) from 2023
Liabilities
Down$342,573
Down $727,194 (-68%) from 2023
Revenue
Up$7,530,210
Up $1,736,126 (+30%) from 2023
Expenses
Up$5,811,181
Up $252,597 (+4.5%) from 2023
Net Income
Up$1,719,029
Up $1,483,529 (+630%) from 2023
Nonprofit educational service provided to students grades k-4 through senior high school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,970,650 | $3,977,183 | ▲ $2,006,533 |
| Land, Buildings, and Equipment, Net | $1,651,607 | $1,670,562 | ▲ $18,955 |
| Cash and Non-Interest-Bearing Accounts | $1,057,008 | $1,320,964 | ▲ $263,956 |
| Savings and Temporary Cash Investments | $20,511 | $1,101,245 | ▲ $1,080,734 |
| Accounts Receivable | $377,931 | $293,625 | ▼ $84,306 |
| Cap Stk Tr Prin Current Funds | $52,675 | $52,675 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $13,965 | $13,965 | → $0 |
| Total Assets | $3,107,057 | $4,386,396 | ▲ $1,279,339 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $385,867 | - | - |
| Deferred Revenue | $339,066 | $246,869 | ▼ $92,197 |
| Unsecured Notes Loans Payable | $211,079 | - | - |
| Accounts Payable and Accrued Expenses | $133,755 | $95,704 | ▼ $38,051 |
| Total Liabilities | $1,069,767 | $342,573 | ▼ $727,194 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,037,290 | $4,043,823 | ▲ $2,006,533 |
| Total Liabilities and Net Assets / Fund Balance | $3,107,057 | $4,386,396 | ▲ $1,279,339 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,768,041 | $1,875,173 | - |
| Equipment | $-97,479 | $97,479 | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Robert N Boykin Iii | Headmaster | FT | $102,406 | $102,406 |
| Name | Title |
|---|---|
| Don C Brunson | Chairman of the Board |
| Douglas P Newman | Board Member |
| Jeniffer M Jackson | Board Member |
| John a Truett | Board Member |
| Joseph K Coffey | Board Member |
| Joseph Stukes | Board Member |
| Robert Nalley | Board Member |
| Steven Gamble | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,043,763 |
| Other Expenses | $2,767,418 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,698,224 | - | - | $2,698,224 |
| Occupancy | $1,410,339 | - | - | $1,410,339 |
| Insurance | $309,441 | - | - | $309,441 |
| Fees for Services Other | $261,079 | - | - | $261,079 |
| Payroll Taxes | $204,518 | $7,565 | - | $212,083 |
| Other Expenses | $160,743 | - | - | $160,743 |
| Information Technology | $139,014 | - | - | $139,014 |
| Current Officers, Directors, Trustees, and Key Employees | - | $102,406 | - | $102,406 |
| Depreciation Depletion | $97,479 | - | - | $97,479 |
| Other Employee Benefits | $27,993 | $3,057 | - | $31,050 |
| Fees for Services Accounting | $13,993 | - | - | $13,993 |
| Advertising | $12,971 | - | - | $12,971 |
| Office Expenses | $7,956 | - | - | $7,956 |
| Total Functional Expenses | $5,698,153 | $113,028 | $0 | $5,811,181 |
| 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 | 133755 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 95704 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 377931 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 293625 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | NONPROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 12971 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 12971 |
| IRS990/AllOtherContributionsAmt | 0 | 200045 |
| 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 | 1057008 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1320964 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 102406 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 102406 |
| 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 | 1913057 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 49316 |
| IRS990/CYOtherExpensesAmt | 0 | 2767418 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5567837 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1719029 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3043763 |
| IRS990/CYTotalExpensesAmt | 0 | 5811181 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7530210 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 339066 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 246869 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 97479 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 97479 |
| 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 | 107 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5698153 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 13993 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13993 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 261079 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 261079 |
| 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/AverageHoursPerWeekRt | 0 | 45.00 |
| 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/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/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/PersonNm | 0 | ROBERT N BOYKIN III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOSEPH K COFFEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVEN GAMBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOUGLAS P NEWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JENIFFER M JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN A TRUETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DON C BRUNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT NALLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH STUKES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 102406 |
| 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/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/TitleTxt | 0 | HEADMASTER |
| 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/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 | 1713012 |
| IRS990/GrantAmt | 0 | 1913057 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 7530210 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 139014 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 139014 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 309441 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 309441 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49316 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 49316 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1972652 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1651607 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1670562 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3643214 |
| 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 | 385867 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2037290 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4043823 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1410339 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1410339 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7956 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7956 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3057 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 27993 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 31050 |
| 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 | 180084 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 154670 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19649 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 160743 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 180084 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 154670 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19649 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 160743 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2698224 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2698224 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7565 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 204518 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 212083 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 13965 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 13965 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 287504 |
| 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 | 4337731 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 426520 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 602317 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 134630 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 55739 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4337731 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 426520 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 602317 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 134630 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 55739 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 470034 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 120365 |
| IRS990/PYOtherExpensesAmt | 0 | 2749406 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5203685 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 235500 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2809178 |
| IRS990/PYTotalExpensesAmt | 0 | 5558584 |
| IRS990/PYTotalRevenueAmt | 0 | 5794084 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1719029 |
| 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 | 5617153 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1970650 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3977183 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 20511 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1101245 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | -97479 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 97479 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1768041 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1875173 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3643214 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1670562 |
| 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/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 | 3107057 |
| IRS990/TotalAssetsEOYAmt | 0 | 4386396 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3107057 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4386396 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1913057 |
| IRS990/TotalEmployeeCnt | 0 | 107 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 113028 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5698153 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5811181 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1069767 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 342573 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1069767 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 342573 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2037290 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4043823 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10900 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 10900 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5698153 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5567837 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 102406 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5617153 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7530210 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3107057 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4386396 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 211079 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| 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 | 2024-07-07 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| 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 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8037757341 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-12-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Richard A Overstreet |
| ReturnHeader/ReturnTs | 0 | 2024-12-16T08:32:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.