Civic Intelligence

Manchester Educational Foundation Inc.

990 • Fiscal year 2022 • EIN 64-0598218

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 06, 2023

Organization ProfileWWW.MANCHESTERACADEMY.ORG
2132 Gordon AvenueYazoo City, MS 39194

(662) 746-5913

Siviq Scores

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

Liabilities / Assets

75th percentile

0.30x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.27x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

43rd percentile

3.4%

Higher net margin than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

75th percentile

$114,908

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

20th percentile

-9.6%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-3.5%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$2,046,660

Down $217,368 (-9.6%) from 2021

Net Assets

Down

$1,428,518

Down $94,624 (-6.2%) from 2021

Liabilities

Down

$618,142

Down $122,744 (-17%) from 2021

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin43rd percentile

Revenue

Down

$2,272,567

Down $83,597 (-3.5%) from 2021

Expenses

Up

$2,195,417

Up $105,194 (+5.0%) from 2021

Net Income

Down

$77,150

Down $188,791 (-71%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,883,412Liabilities 2011: $970,771Net Assets 2011: $912,6412011Assets 2012: $1,906,519Liabilities 2012: $906,610Net Assets 2012: $999,9092012Assets 2013: $2,143,338Liabilities 2013: $945,284Net Assets 2013: $1,198,0542013Assets 2014: $2,159,587Liabilities 2014: $771,811Net Assets 2014: $1,387,7762014Assets 2015: $2,345,905Liabilities 2015: $927,030Net Assets 2015: $1,418,8752015Assets 2016: $2,115,011Liabilities 2016: $936,233Net Assets 2016: $1,178,7782016Assets 2017: $2,228,123Liabilities 2017: $935,114Net Assets 2017: $1,293,0092017Assets 2018: $2,065,659Liabilities 2018: $744,319Net Assets 2018: $1,321,3402018Assets 2019: $1,823,044Liabilities 2019: $642,005Net Assets 2019: $1,181,0392019Assets 2020: $1,959,172Liabilities 2020: $862,193Net Assets 2020: $1,096,9792020Assets 2021: $2,264,028Liabilities 2021: $740,886Net Assets 2021: $1,523,1422021Assets 2022: $2,046,660Liabilities 2022: $618,142Net Assets 2022: $1,428,5182022Assets 2023: $1,811,186Liabilities 2023: $615,048Net Assets 2023: $1,196,1382023Assets 2024: $1,953,011Liabilities 2024: $872,920Net Assets 2024: $1,080,0912024

Highlighted filing

2022

Assets$2,046,660
Liabilities$618,142
Net Assets$1,428,518
Open 2022 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,675,957Expenses 2011: $2,535,057Net Income 2011: $140,9002011Expenses 2012: $2,492,5362012Revenue 2013: $2,665,842Expenses 2013: $2,474,678Net Income 2013: $191,1642013Revenue 2014: $2,496,212Expenses 2014: $2,331,734Net Income 2014: $164,4782014Revenue 2015: $2,615,836Expenses 2015: $2,557,226Net Income 2015: $58,6102015Revenue 2016: $2,287,161Expenses 2016: $2,512,103Net Income 2016: -$224,9422016Revenue 2017: $2,431,780Expenses 2017: $2,325,915Net Income 2017: $105,8652017Revenue 2018: $2,477,364Expenses 2018: $2,450,754Net Income 2018: $26,6102018Revenue 2019: $2,204,921Expenses 2019: $2,349,597Net Income 2019: -$144,6762019Revenue 2020: $2,093,284Expenses 2020: $2,181,874Net Income 2020: -$88,5902020Revenue 2021: $2,356,164Expenses 2021: $2,090,223Net Income 2021: $265,9412021Revenue 2022: $2,272,567Expenses 2022: $2,195,417Net Income 2022: $77,1502022Revenue 2023: $2,158,316Expenses 2023: $2,450,188Net Income 2023: -$291,8722023Revenue 2024: $2,378,067Expenses 2024: $2,727,524Net Income 2024: -$349,4572024

Highlighted filing

2022

Revenue$2,272,567
Expenses$2,195,417
Net Income$77,150
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 6, 2023
Return Version
2021v4.0
Gross Receipts
$2,576,713
Mission and Program Overview

Mission

Provide Spiritual, Mental, Physical, Leadership Training to over 500 children in classroom settings

The organization is a college preparatory school actively seeking to ensure that each student develops in body, mind and spirit in the pursuit of academic excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,057,604$1,071,311▲ $13,707
Investments in Publicly Traded Securities$575,577$487,962▼ $87,615
Cash and Non-Interest-Bearing Accounts$537,502$403,664▼ $133,838
Accounts Receivable$63,841$55,167▼ $8,674
Savings and Temporary Cash Investments$21,264$21,333▲ $69
Inventories for Sale or Use$8,191$7,174▼ $1,017
Total Assets$2,264,028$2,046,660▼ $217,368
Other Assets Total$49$49→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$524,361$228,391▼ $295,970
Deferred Revenue$104,022$198,542▲ $94,520
Other Liabilities$60,441$113,180▲ $52,739
Accounts Payable and Accrued Expenses$52,062$78,029▲ $25,967
Total Liabilities$740,886$618,142▼ $122,744
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$890,535$916,534▲ $25,999
Net Assets With Donor Restrictions$632,607$511,984▼ $120,623
Total Net Assets Fund Balance$1,523,142$1,428,518▼ $94,624
Total Liabilities and Net Assets / Fund Balance$2,264,028$2,046,660▼ $217,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$928,961$3,257,946$4,186,907
Land$142,350-$142,350

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$458,380-▲ $122,356-$575,577
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bryan DendyHeadmasterFT$114,908$114,908

Board Members and Trustees

NameTitle
Byron KellyPresident
Betty SimmonsDirector
Brett RobinsonDirector
De PaulDirector
Dixie RobertsDirector
Jay WhiteDirector
Jimmy DrueyDirector
Joey BeidlemanDirector
Lucy BainDirector
Nathan BurtonDirector
Rob DixonDirector
Sara Beth PillowSecretary
Jeffery CarenterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$268,711
Program Service Revenue
$1,825,595
Investment Income
$33,408
Other Revenue
$144,853
Change in Net Assets
$77,150

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,266,892
Revenue Not Reported on Financial Statements
$5,675
Revenue Not Reported on Form 990
$83,776
Total Revenue per Audited Statements
$2,350,668
Total Revenue per Form 990
$2,272,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,461,870
Other Expenses$733,547
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,075,965$238,508-$1,314,473
Occupancy$149,971$127,485-$277,456
Depreciation Depletion$100,889$8,773-$109,662
Payroll Taxes$81,347$21,407-$102,754
Insurance$65,971$5,737-$71,708
Current Officers, Directors, Trustees, and Key Employees-$44,643-$44,643
Office Expenses-$32,237-$32,237
Information Technology$18,817$1,636-$20,453
Fees for Services Accounting-$20,000-$20,000
Advertising-$16,285-$16,285
Interest$11,217$975-$12,192
Other Expenses$31,034$7,862-$7,862
All Other Expenses$986$5,731-$6,717
Conferences and Meetings$6,095--$6,095
Fees for Service Investment Mgmnt Fees-$5,675-$5,675
Travel$4,237--$4,237
Total Functional Expenses$1,645,212$550,205$0$2,195,417

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,388,162
Total Expenses per Form 990$2,195,417
Expenses per Audited Statements$2,189,742
Expenses Not Reported on Form 990$198,420
Expenses Not Reported on Financial Statements$5,675
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,240
Fundraising Direct Expenses$19,192
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$102,500$102,500-$102,500
Golf Tournament$9,740$9,740-$9,740
Total Events$112,240$112,240$19,192$93,048
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Activity Groups$72,214
Lease Payable$40,966
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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, Page 6, Part VI, Line 6

“Parents of enrolled students are considered members "patrons".”

Form 990, Page 6, Part VI, Line 7A

“Board of directors are elected by patrons.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the preparing cpa and management prior to filng.”

Form 990, Page 6, Part VI, Line 12C

“Annually, the board of directors are asked to disclose interests that could give rise to conflicts.”

Form 990, Page 6, Part VI, Line 15A

“Headmaster compensation is approved by the board annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and policies are available to be viewed in the school office upon request.”

Filing and Contact Details

Filer

Filer Name
Manchester Educational Foundation
EIN
64-0598218
Phone
6627465913
Address
2132 GORDON AVENUE, YAZOO CITY, MS 39194

Signing Officer

Name
Bryan Dendy
Title
Headmaster
Phone
6627465913
Signed
2023-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Byron Kelly
Formed
1969
Legal Domicile
Ms
Voting Board Members
13
Independent Board Members
13
Employees
64

Preparer

Firm
Corbin & Biggs Pllc
Address
385-B HIGHLAND COLONY PARKWAY SUIT, RIDGELAND, MS 39157
Preparer
George M Biggs Jr
Phone
6019572001
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Reclass of funds held for others -57,130”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Support of school operations.”

Schedule D, Page 3, Part X

“Manchester operates as a tax exempt organization under internal revenue code section 501(c)(3). Accounting rules prescribe when to recognize and how to measure the financial statement effect, if any, of income tax positions taken or expected to be taken on income tax returns including the position that manchester continues to qualify as a tax exempt organization. Management evaluates the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed on manchester upon examination by the relevant taxing authorities, a liability would be recognized in the statement of financial position along with any interest and penalties that would result from that assessment. Should any penalties and interest be incurred, manchester's policy would be to recognize them as operating expenses. Based on management's evaluation, no liabilities or penalties and interest are required to be recorded for uncertain tax positions. The years ended june 30, 2022, 2021 and 2020 are subject to examination by the internal revenue service and the mississippi department of revenue.”

Schedule D, Page 4, Part XI, Line 2D

“Cafeteria cost of sales-gross 179,228 fundraising expenses-gross 19,192”

Schedule D, Page 4, Part XII, Line 2D

“Cafeteria expenses-gross 179,228 fundraising expenses-gross 19,192”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3HEADMASTER
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IRS990/FormationYr01969
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt019192
IRS990/FundraisingGrossIncomeAmt0112240
IRS990/GainOrLossGrp/OtherAmt018470
IRS990/GainOrLossGrp/SecuritiesAmt05045
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt0268711
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt018470
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0110771
IRS990/GrossReceiptsAmt02576713
IRS990/GrossSalesOfInventoryAmt0231033
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01636
IRS990/InformationTechnologyGrp/ProgramServicesAmt018817
IRS990/InformationTechnologyGrp/TotalAmt020453
IRS990/InsuranceGrp/ManagementAndGeneralAmt05737
IRS990/InsuranceGrp/ProgramServicesAmt065971
IRS990/InsuranceGrp/TotalAmt071708
IRS990/InterestGrp/ManagementAndGeneralAmt0975
IRS990/InterestGrp/ProgramServicesAmt011217
IRS990/InterestGrp/TotalAmt012192
IRS990/InventoriesForSaleOrUseGrp/BOYAmt08191
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07174
IRS990/InvestmentIncomeGrp/ExclusionAmt09893
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09893
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0575577
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0487962
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03257946
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01057604
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01071311
IRS990/LandBldgEquipCostOrOtherBssAmt04329257
IRS990/LegalDomicileStateCd0MS
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0105726
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0EDUCATION OF CHILDREN FROM PRESCHOOL TO HIGH SCHOOL.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0524361
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0228391
IRS990/NetAssetsOrFundBalancesBOYAmt01523142
IRS990/NetAssetsOrFundBalancesEOYAmt01428518
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt023515
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt023515
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt093048
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt093048
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt051805
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt051805
IRS990/NetUnrlzdGainsLossesInvstAmt0-114644
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0890535
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0916534
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0127485
IRS990/OccupancyGrp/ProgramServicesAmt0149971
IRS990/OccupancyGrp/TotalAmt0277456
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032237
IRS990/OfficeExpensesGrp/TotalAmt032237
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049
IRS990/OtherAssetsTotalGrp/EOYAmt049
IRS990/OtherChangesInNetAssetsAmt0-57130
IRS990/OtherExpensesGrp/Desc0SCHOOL ACTIVITIES
IRS990/OtherExpensesGrp/Desc1TEACHING SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013251
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17862
IRS990/OtherExpensesGrp/ProgramServicesAmt098683
IRS990/OtherExpensesGrp/ProgramServicesAmt131034
IRS990/OtherExpensesGrp/TotalAmt098683
IRS990/OtherExpensesGrp/TotalAmt131034
IRS990/OtherExpensesGrp/TotalAmt213251
IRS990/OtherExpensesGrp/TotalAmt37862
IRS990/OtherLiabilitiesGrp/BOYAmt060441
IRS990/OtherLiabilitiesGrp/EOYAmt0113180
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0238508
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01075965
IRS990/OtherSalariesAndWagesGrp/TotalAmt01314473
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021407
IRS990/PayrollTaxesGrp/ProgramServicesAmt081347
IRS990/PayrollTaxesGrp/TotalAmt0102754
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BYRON KELLY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1SCHOOL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2BUILDING ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc3AFTER-SCHOOL CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01734805
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt153881
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt233309
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01734805
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt153881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt233309
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0368549
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033610
IRS990/PYOtherExpensesAmt0688821
IRS990/PYOtherRevenueAmt0129630
IRS990/PYProgramServiceRevenueAmt01824375
IRS990/PYRevenuesLessExpensesAmt0265941
IRS990/PYSalariesCompEmpBnftPaidAmt01401402
IRS990/PYTotalExpensesAmt02090223
IRS990/PYTotalRevenueAmt02356164
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt077150
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021333
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05159
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0458380
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0575577
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0122356
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0928961
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03257946
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04186907
IRS990ScheduleD/ExpensesNotReportedAmt0198420
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05675
IRS990ScheduleD/ExpensesSubtotalAmt02189742
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05675
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05675
IRS990ScheduleD/LandGrp/BookValueAmt0142350
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0142350
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-114644
IRS990ScheduleD/OtherExpensesIncludedAmt0198420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt072214
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt140966
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD FOR ACTIVITY GROUPS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE PAYABLE
IRS990ScheduleD/OtherRevenueAmt0198420
IRS990ScheduleD/RevenueNotReportedAmt083776
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05675
IRS990ScheduleD/RevenueSubtotalAmt02266892
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SUPPORT OF SCHOOL OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MANCHESTER OPERATES AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING RULES PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECT, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON INCOME TAX RETURNS INCLUDING THE POSITION THAT MANCHESTER CONTINUES TO QUALIFY AS A TAX EXEMPT ORGANIZATION. MANAGEMENT EVALUATES THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, IF IT WERE MORE THAN 50% PROBABLE THAT A MATERIAL AMOUNT OF INCOME TAX WOULD BE IMPOSED ON MANCHESTER UPON EXAMINATION BY THE RELEVANT TAXING AUTHORITIES, A LIABILITY WOULD BE RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM THAT ASSESSMENT. SHOULD ANY PENALTIES AND INTEREST BE INCURRED, MANCHESTER'S POLICY WOULD BE TO RECOGNIZE THEM AS OPERATING EXPENSES. BASED ON MANAGEMENT'S EVALUATION, NO LIABILITIES OR PENALTIES AND INTEREST ARE REQUIRED TO BE RECORDED FOR UNCERTAIN TAX POSITIONS. THE YEARS ENDED JUNE 30, 2022, 2021 AND 2020 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE MISSISSIPPI DEPARTMENT OF REVENUE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CAFETERIA COST OF SALES-GROSS 179,228 FUNDRAISING EXPENSES-GROSS 19,192
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CAFETERIA EXPENSES-GROSS 179,228 FUNDRAISING EXPENSES-GROSS 19,192
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01071311
IRS990ScheduleD/TotalExpensesPerForm990Amt02195417
IRS990ScheduleD/TotalLiabilityAmt0113180
IRS990ScheduleD/TotalRevenuePerForm990Amt02272567
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02350668
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02388162
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$2,046,660
Liabilities
$618,142
Net assets
$1,428,518
Revenue
$2,272,567
Expenses
$2,195,417
Net income
$77,150
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.87$1.08$2.38$2.73$0.35
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.62$1.20$2.16$2.45$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.05$0.62$1.43$2.27$2.20$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.26$0.74$1.52$2.36$2.09$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.86$1.10$2.09$2.18$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.82$0.64$1.18$2.20$2.35$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.07$0.74$1.32$2.48$2.45$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.94$1.29$2.43$2.33$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.94$1.18$2.29$2.51$0.22
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.93$1.42$2.62$2.56$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.77$1.39$2.50$2.33$0.16
2013Summary only. Only limited summary data is available for this year.$2.14$0.95$1.20$2.67$2.47$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.91$1.00$2.49
2011Summary only. Only limited summary data is available for this year.$1.88$0.97$0.91$2.68$2.54$0.14