Manning Educational Association FY2021 filing

Tax-deductible

Manning, SC501(c)(3)EIN 57-0545276

Non-profit educational service provided to students grades k-4 through senior high school.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $273K a year · 5% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $24K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.3M
44% of total assets
Looks good: liabilities are 44% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.5M
Spent
$5.0M
To programs
98%
Net assets
$1.7M
By yearFY2021–FY2025
Revenue
$4.5M
FY2021
Revenue by fiscal year
FY2021$4.5M
FY2023$5.8M
FY2024$7.5M
FY2025$5.2M
Expenses
$5.0M
FY2021
Expenses by fiscal year
FY2021$5.0M
FY2023$5.6M
FY2024$5.8M
FY2025$5.6M
Net assets
$1.7M
FY2021
Net assets by fiscal year
FY2021$1.7M
FY2023$2.0M
FY2024$4.0M
FY2025$4.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $4.9M Management & general 2% · $82K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Chairman of the Board
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024
Robert Boykin$163,254—
Robert N Boykin III—$102,406
Allen Kirby$16,667—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Manning Educational Association executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides educational services to students from kindergarten through high school.

Provided by the organization

This section is blank until Manning Educational Association claims this page.

Know this organization? Claim it to add your story

1 program service account for $4.9M of program spending, described in the organization's own filed words · FY2020.
01

Educational instruction to individual children fromgrades k4 thru 12TH grade for school population OF975 to 1055.

$4.9Mprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$24K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Fees for servicesLn 2g$4.5M
Gifts and grantsLn 1h$8K
Investment incomeLn 3$890
Money outPt IX
$5.0M
Ln 25
Programscol B$4.9M
Managementcol C$82K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$883K
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.3M
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8K
Fees for servicesLn 2g$4.5M
Investment incomeLn 3$890
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$863K
SavingsLn 2$20K
Cash and savings togetherLn 1–2$883K
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$3.0M
LiabilitiesLn 26$1.3M
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 5104
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.1M$883K
Land, buildings, equipmentLn 10c$1.9M$1.8M
Total assetsLn 16$3.3M$3.0M
LiabilitiesLn 26$1.4M$1.3M
Net assetsLn 32$1.9M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$82K$82K
Other salaries and wagesLn 7$2.4M$2.4M
Payroll taxesLn 10$184K$184K
Accounting feesLn 11c$14K$14K
Advertising and promotionLn 12$21K$21K
Office expensesLn 13$139K$139K
Information technologyLn 14$182K$182K
OccupancyLn 16$1.1M$1.1M
Depreciation, depletion and amortizationLn 22$109K$109K
InsuranceLn 23$221K$221K
Other expenses (24a–d)Ln 24$478K$478K
All other expensesLn 24e$23K$23K
Total functional expensesLn 25$5.0M$4.9M$82K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $5.2M$5.6M−$378K$4.0M 990 PDF
FY2024 $7.5M$5.8M$1.7M$4.0M 990 PDF
FY2023 $5.8M$5.6M$236K$2.0M 990 PDF
FY2022 Not on file
FY2021 Viewing $4.5M$5.0M−$484K$1.7M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $4,519,412 across 5 lines filed
VIII-1f All other contributions, gifts and grants$7,642
VIII-1h Total contributions, gifts and grants$7,642
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,510,880$4,510,880
VIII-3 Investment incomeRelated to mission $890$890
VIII-12 Total revenueRelated to mission $4,511,770 · Unrelated business $0 · Excluded from tax $0$4,519,412
Part IX · Statement of functional expenses $5,003,546 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $82,275$82,275
IX-7 Other salaries and wagesPrograms $2,407,113$2,407,113
IX-10 Payroll taxesPrograms $184,292$184,292
IX-11c Accounting feesPrograms $14,000$14,000
IX-12 Advertising and promotionPrograms $20,563$20,563
IX-13 Office expensesPrograms $139,197$139,197
IX-14 Information technologyPrograms $181,665$181,665
IX-16 OccupancyPrograms $1,143,833$1,143,833
IX-22 Depreciation, depletion and amortizationPrograms $108,575$108,575
IX-23 InsurancePrograms $220,625$220,625
IX-24 Other expenses (24a–d)Programs $478,059$478,059
IX-24e All other expensesPrograms $23,349$23,349
IX-25 Total functional expensesPrograms $4,921,271 · Management $82,275 · Fundraising $0$5,003,546
Part X · Balance sheet $3,008,868 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,048,433$862,660
X-2 Savings and temporary cash investmentsStart of year $20,431$20,440
X-4 Accounts receivableStart of year $378,255$309,731
X-10c Land, buildings and equipment, netStart of year $1,891,110$1,816,037
X-16 Total assetsStart of year $3,338,229$3,008,868
X-17 Accounts payable and accrued expensesStart of year $26,262$26,262
X-19 Deferred revenueStart of year $194,491$385,303
X-24 Unsecured notes and loans payableStart of year $508,638$292,333
X-26 Total liabilitiesStart of year $1,388,366$1,326,834
X-32 Total net assets or fund balancesStart of year $1,949,863$1,682,034
X-33 Total liabilities and net assetsStart of year $3,338,229$3,008,868
Part XI · Reconciliation of net assets $1,682,034 net assets at year end
XI-1 Total revenue$4,519,412
XI-2 Total expenses$5,003,546
XI-3 Revenue less expenses−$484,134
XI-4 Net assets at start of year$1,949,863
XI-8 Prior period adjustments$216,305
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,682,034

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.