Civic Intelligence

Manchester Educational Foundation Inc.

990 • Fiscal year 2023 • EIN 64-0598218

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 15, 2024

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

77th percentile

0.34x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.28x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$118,775

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

12th percentile

-12%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-5.0%

Faster revenue growth than 30% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$1,811,186

Down $235,474 (-12%) from 2022

Net Assets

Down

$1,196,138

Down $232,380 (-16%) from 2022

Liabilities

Down

$615,048

Down $3,094 (-0.5%) from 2022

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin20th percentile

Revenue

Down

$2,158,316

Down $114,251 (-5.0%) from 2022

Expenses

Up

$2,450,188

Up $254,771 (+12%) from 2022

Net Income

Down

-$291,872

Down $369,022 (-478%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2023

Assets$1,811,186
Liabilities$615,048
Net Assets$1,196,138
Open 2023 Filing

Operations Trend

Revenue Growth30th 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

2023

Revenue$2,158,316
Expenses$2,450,188
Net Income-$291,872
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 15, 2024
Return Version
2022v5.0
Gross Receipts
$2,726,345
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$1,071,311$1,099,435▲ $28,124
Investments in Publicly Traded Securities$487,962$535,417▲ $47,455
Cash and Non-Interest-Bearing Accounts$403,664$134,350▼ $269,314
Savings and Temporary Cash Investments$21,333$21,375▲ $42
Accounts Receivable$55,167$13,386▼ $41,781
Inventories for Sale or Use$7,174$7,223▲ $49
Total Assets$2,046,660$1,811,186▼ $235,474
Other Assets Total$49--
Liabilities
Mortgage Notes Payable Secured by Investment Property$228,391$197,999▼ $30,392
Accounts Payable and Accrued Expenses$78,029$165,116▲ $87,087
Deferred Revenue$198,542$143,280▼ $55,262
Other Liabilities$113,180$108,653▼ $4,527
Total Liabilities$618,142$615,048▼ $3,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$916,534$638,066▼ $278,468
Net Assets With Donor Restrictions$511,984$558,072▲ $46,088
Total Net Assets Fund Balance$1,428,518$1,196,138▼ $232,380
Total Liabilities and Net Assets / Fund Balance$2,046,660$1,811,186▼ $235,474

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$923,260$3,377,917$4,301,177
Land$142,350-$142,350

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$487,962-▲ $52,483-$535,418
2021$575,577-▼ $81,940-$487,962
2020$458,380-▲ $122,356-$575,577
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bryan DendyHeadmasterFT$118,775$118,775

Board Members and Trustees

NameTitle
Jimmy DrueyPresident
Carrie EdgarDirector
Gary AustinDirector
John Michael PillowDirector
Leroy Mcbride JrDirector
Nathan BurtonDirector
Phillip GoochDirector
Rob DixonDirector
Rob EvansDirector
Robyn KellyDirector
Mary Barton FosterSecretary/tr
Dan BradshawVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,033,830
Investment Income
$-6,643
Other Revenue
$131,129
Change in Net Assets
$-291,872

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,153,289
Revenue Not Reported on Financial Statements
$5,027
Revenue Not Reported on Form 990
$250,703
Total Revenue per Audited Statements
$2,403,992
Total Revenue per Form 990
$2,158,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,577,736
Other Expenses$872,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,034,675$316,381-$1,351,056
Occupancy$183,821$106,806-$290,627
Depreciation Depletion$110,373$9,598-$119,971
Current Officers, Directors, Trustees, and Key Employees$117,500--$117,500
Payroll Taxes$85,659$23,521-$109,180
Insurance$56,243$4,891-$61,134
Office Expenses-$38,573-$38,573
All Other Expenses$1,110$28,728-$29,838
Information Technology$18,978$1,650-$20,628
Fees for Services Accounting-$18,526-$18,526
Advertising-$14,933-$14,933
Other Expenses$23,390$14,147-$14,147
Conferences and Meetings$10,864--$10,864
Interest$7,715$671-$8,386
Fees for Service Investment Mgmnt Fees-$5,027-$5,027
Travel$2,361--$2,361
Total Functional Expenses$1,864,702$585,486$0$2,450,188

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,695,864
Total Expenses per Form 990$2,450,188
Expenses per Audited Statements$2,445,161
Expenses Not Reported on Form 990$250,703
Expenses Not Reported on Financial Statements$5,027
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$133,133
Fundraising Direct Expenses$18,923
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Raffle$117,675$117,675-$117,675
Golf Tournament$15,458$15,458-$15,458
Total Events$133,133$133,133$18,923$114,210
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Payable$55,339
Funds Held for Activity Groups$53,314
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
2024-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Dendy
Formed
1969
Legal Domicile
Ms
Voting Board Members
12
Independent Board Members
12
Employees
67

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

“Cafeteria cost of sales-gross 231,780 fundraising expenses-gross 18,923 cafeteria expenses-gross -231,780 fundraising expenses-gross -18,923”

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 231,780 fundraising expenses-gross 18,923”

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

“Cafeteria expenses-gross 231,780 fundraising expenses-gross 18,923”

Raw XML AppendixShowing 400 of 506 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt3HEADMASTER
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IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt018923
IRS990/FundraisingGrossIncomeAmt0133133
IRS990/GainOrLossGrp/OtherAmt02692
IRS990/GainOrLossGrp/SecuritiesAmt0-23071
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02692
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0294255
IRS990/GrossReceiptsAmt02726345
IRS990/GrossSalesOfInventoryAmt0248699
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01650
IRS990/InformationTechnologyGrp/ProgramServicesAmt018978
IRS990/InformationTechnologyGrp/TotalAmt020628
IRS990/InsuranceGrp/ManagementAndGeneralAmt04891
IRS990/InsuranceGrp/ProgramServicesAmt056243
IRS990/InsuranceGrp/TotalAmt061134
IRS990/InterestGrp/ManagementAndGeneralAmt0671
IRS990/InterestGrp/ProgramServicesAmt07715
IRS990/InterestGrp/TotalAmt08386
IRS990/InventoriesForSaleOrUseGrp/BOYAmt07174
IRS990/InventoriesForSaleOrUseGrp/EOYAmt07223
IRS990/InvestmentIncomeGrp/ExclusionAmt013736
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013736
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0487962
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0535417
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03377917
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01071311
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01099435
IRS990/LandBldgEquipCostOrOtherBssAmt04477352
IRS990/LegalDomicileStateCd0MS
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0317326
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/BOYAmt0228391
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0197999
IRS990/NetAssetsOrFundBalancesBOYAmt01428518
IRS990/NetAssetsOrFundBalancesEOYAmt01196138
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-20379
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-20379
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0114210
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0114210
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt016919
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt016919
IRS990/NetUnrlzdGainsLossesInvstAmt059492
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0916534
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0638066
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0106806
IRS990/OccupancyGrp/ProgramServicesAmt0183821
IRS990/OccupancyGrp/TotalAmt0290627
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt038573
IRS990/OfficeExpensesGrp/TotalAmt038573
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049
IRS990/OtherExpensesGrp/Desc0SCHOOL ACTIVITIES
IRS990/OtherExpensesGrp/Desc1TEACHING SUPPLIES
IRS990/OtherExpensesGrp/Desc2OPERATING LEASE
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02034
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114147
IRS990/OtherExpensesGrp/ProgramServicesAmt0150379
IRS990/OtherExpensesGrp/ProgramServicesAmt161634
IRS990/OtherExpensesGrp/ProgramServicesAmt223390
IRS990/OtherExpensesGrp/TotalAmt0150379
IRS990/OtherExpensesGrp/TotalAmt161634
IRS990/OtherExpensesGrp/TotalAmt225424
IRS990/OtherExpensesGrp/TotalAmt314147
IRS990/OtherLiabilitiesGrp/BOYAmt0113180
IRS990/OtherLiabilitiesGrp/EOYAmt0108653
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0316381
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01034675
IRS990/OtherSalariesAndWagesGrp/TotalAmt01351056
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023521
IRS990/PayrollTaxesGrp/ProgramServicesAmt085659
IRS990/PayrollTaxesGrp/TotalAmt0109180
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRYAN DENDY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/Desc1BUILDING ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SCHOOL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01933126
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt151811
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt248893
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01933126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt151811
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt248893
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0268711
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt033408
IRS990/PYOtherExpensesAmt0733547
IRS990/PYOtherRevenueAmt0144853
IRS990/PYProgramServiceRevenueAmt01825595
IRS990/PYRevenuesLessExpensesAmt077150
IRS990/PYSalariesCompEmpBnftPaidAmt01461870
IRS990/PYTotalExpensesAmt02195417
IRS990/PYTotalRevenueAmt02272567
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-291872
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021333
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021375
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt05027
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0487962
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0535418
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt052483
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05675
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0575577
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0487962
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-81940
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt05159
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0458380
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0575577
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0122356
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0923260
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03377917
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04301177
IRS990ScheduleD/ExpensesNotReportedAmt0250703
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05027
IRS990ScheduleD/ExpensesSubtotalAmt02445161
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05027
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05027
IRS990ScheduleD/LandGrp/BookValueAmt0142350
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0142350
IRS990ScheduleD/OtherExpensesIncludedAmt0250703
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt153314
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FUNDS HELD FOR ACTIVITY GROUPS
IRS990ScheduleD/OtherRevenueAmt0250703
IRS990ScheduleD/RevenueNotReportedAmt0250703
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05027
IRS990ScheduleD/RevenueSubtotalAmt02153289
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 231,780 FUNDRAISING EXPENSES-GROSS 18,923
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CAFETERIA EXPENSES-GROSS 231,780 FUNDRAISING EXPENSES-GROSS 18,923
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/TotalBookValueLandBuildingsAmt01065610
IRS990ScheduleD/TotalExpensesPerForm990Amt02450188
IRS990ScheduleD/TotalLiabilityAmt0108653
IRS990ScheduleD/TotalRevenuePerForm990Amt02158316
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02403992
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02695864
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018923
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RAFFLE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,811,186
Liabilities
$615,048
Net assets
$1,196,138
Revenue
$2,158,316
Expenses
$2,450,188
Net income
-$291,872
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