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
30th percentile
Higher debt load relative to revenue than 30% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 3.1% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Down$4,335,146
Down $51,250 (-1.2%) from 2024
Net Assets
Down$4,009,051
Down $34,772 (-0.9%) from 2024
Liabilities
Down$326,095
Down $16,478 (-4.8%) from 2024
Revenue
Down$5,243,513
Down $2,286,697 (-30%) from 2024
Expenses
Down$5,621,629
Down $189,552 (-3.3%) from 2024
Net Income
Down-$378,116
Down $2,097,145 (-122%) from 2024
Nonprofit educational service provided to students grades k-4 through senior high school.
Non-profit educational service provided to students grades k-4 through senior high school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,977,183 | $3,942,411 | ▼ $34,772 |
| Land, Buildings, and Equipment, Net | $1,670,562 | $1,827,449 | ▲ $156,887 |
| Savings and Temporary Cash Investments | $1,101,245 | $1,417,263 | ▲ $316,018 |
| Cash and Non-Interest-Bearing Accounts | $1,320,964 | $951,948 | ▼ $369,016 |
| Accounts Receivable | $293,625 | $138,486 | ▼ $155,139 |
| 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 | $4,386,396 | $4,335,146 | ▼ $51,250 |
| Liabilities | |||
| Deferred Revenue | $246,869 | $304,764 | ▲ $57,895 |
| Accounts Payable and Accrued Expenses | $95,704 | $21,331 | ▼ $74,373 |
| Total Liabilities | $342,573 | $326,095 | ▼ $16,478 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $4,043,823 | $4,009,051 | ▼ $34,772 |
| Total Liabilities and Net Assets / Fund Balance | $4,386,396 | $4,335,146 | ▼ $51,250 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,941,180 | $1,972,652 | - |
| Equipment | $-113,731 | $113,731 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Robert Boykin | Former Headmaster | FT | $129,254 | $34,000 | $163,254 |
| Allen Kirby | Headmaster | FT | $16,667 | - | $16,667 |
| Name | Title |
|---|---|
| Douglas P Newman | Board Member |
| Gary Lee | Board Member |
| Jeniffer M Jackson | Board Member |
| John a Truett | Board Member |
| Joseph K Coffey | Board Member |
| Myles B Lee | Board Member |
| Robert Nalley | Board Member |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Brenda Huber | Otehr Income | 20 WEST GLOUCHESTER CT, Sumter, SC 29150 | $140,040 |
| Tomac Services | Maintenance | 1127 PROSPECT AVE, Manning, SC 29102 | $100,948 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,266,125 |
| Other Expenses | $2,355,504 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,875,543 | - | - | $2,875,543 |
| Occupancy | $1,026,422 | - | - | $1,026,422 |
| Insurance | $319,328 | - | - | $319,328 |
| Payroll Taxes | $204,804 | $10,923 | - | $215,727 |
| Other Expenses | $184,283 | - | - | $184,283 |
| Current Officers, Directors, Trustees, and Key Employees | - | $145,921 | - | $145,921 |
| Depreciation Depletion | $113,731 | - | - | $113,731 |
| Information Technology | $112,233 | - | - | $112,233 |
| Pension Plan Contributions | $26,078 | $2,856 | - | $28,934 |
| Advertising | $17,022 | - | - | $17,022 |
| Office Expenses | $15,779 | - | - | $15,779 |
| Fees for Services Accounting | $14,700 | - | - | $14,700 |
| Fees for Services Other | $1,217 | - | - | $1,217 |
| Total Functional Expenses | $5,461,929 | $159,700 | $0 | $5,621,629 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $282,195 |
| Fundraising Direct Expenses | $142,155 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| 5050 Raffle | $282,195 | $282,195 | $2,115 | $280,080 |
| Total Events | $282,195 | $282,195 | $142,155 | $140,040 |
“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 | 95704 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21331 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 293625 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 138486 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | NON-PROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 17022 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17022 |
| IRS990/AllOtherContributionsAmt | 0 | 13937 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ALLEN KIRBY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8034352114 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 278 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Manning |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29102 |
| 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 | 1320964 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 951948 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 145921 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 145921 |
| 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/ContractorCompensationGrp/CompensationAmt | 0 | 100948 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 140040 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1127 PROSPECT AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 20 WEST GLOUCHESTER CT |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Manning |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Sumter |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 29102 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 29150 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | TOMAC SERVICES |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | BRENDA HUBER |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MAINTENANCE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | OTEHR INCOME |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13937 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 48141 |
| IRS990/CYOtherExpensesAmt | 0 | 2355504 |
| IRS990/CYOtherRevenueAmt | 0 | 140040 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5041395 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -378116 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3266125 |
| IRS990/CYTotalExpensesAmt | 0 | 5621629 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5243513 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 246869 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 304764 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 113731 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 113731 |
| IRS990/Desc | 0 | EDUCATIONAL INSTRUCTION TO INDIVIDUAL CHILDREN FROM GRADES K4 THRU 12TH GRADE FOR SCHOOL POPULATION OF 975 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 | 104 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5461929 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 14700 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14700 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1217 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1217 |
| 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 | 47.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 45.00 |
| 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/FormerOfcrDirectorTrusteeInd | 0 | X |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBERT BOYKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALLEN KIRBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN A TRUETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT NALLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSEPH K COFFEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JENIFFER M JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MYLES B LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DOUGLAS P NEWMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY LEE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 163254 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 16667 |
| 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 | FORMER HEADMASTER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | HEADMASTER |
| 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 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1968 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | true |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 142155 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 282195 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 5385668 |
| 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 | 112233 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 112233 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 319328 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 319328 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 48141 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 48141 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 60 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2086383 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1670562 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1827449 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3913832 |
| 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 | NON-PROFIT EDUCATIONAL SERVICE PROVIDED TO STUDENTS GRADES K-4 THROUGH SENIOR HIGH SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4043823 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4009051 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 140040 |
| IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt | 0 | 140040 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1026422 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1026422 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15779 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15779 |
| 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 | 380218 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 142579 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27992 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 184283 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 380218 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 142579 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27992 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 184283 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2875543 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2875543 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10923 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 204804 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 215727 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 13965 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 13965 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2856 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 26078 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 28934 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ALLEN KIRBY |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 343344 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611710 |
| 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 | 4102164 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 58804 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 594163 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 150122 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 54187 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4102164 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 58804 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 594163 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 150122 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 54187 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1913057 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 49316 |
| IRS990/PYOtherExpensesAmt | 0 | 2767418 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5567837 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1719029 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3043763 |
| IRS990/PYTotalExpensesAmt | 0 | 5811181 |
| IRS990/PYTotalRevenueAmt | 0 | 7530210 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -378116 |
| 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 | 5243513 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 3977183 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3942411 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1101245 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1417263 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | -113731 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 113731 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1941180 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1972652 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 3913832 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1827449 |
| 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 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt | 0 | 140040 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt | 0 | 140040 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 142155 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | 5050 RAFFLE |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 282195 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 282195 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 282195 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 282195 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 140040 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 2115 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 2115 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | true |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 129254 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 33500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROBERT BOYKIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | FORMER HEADMASTER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 163254 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | true |
| 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 | 4386396 |
| IRS990/TotalAssetsEOYAmt | 0 | 4335146 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4386396 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4335146 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 13937 |
| IRS990/TotalEmployeeCnt | 0 | 104 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 159700 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5461929 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5621629 |
| IRS990/TotalGrossUBIAmt | 0 | 140040 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 342573 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 326095 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 342573 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 326095 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4043823 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4009051 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81955 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 81955 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5461929 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5041395 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 179921 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5089536 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5243513 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 140040 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.