2024-04-05T09:15:52-04:00 2023-06-30 853667394 CORBIN & BIGGS PLLC 385-B HIGHLAND COLONY PARKWAY SUIT RIDGELAND MS 39157 990 2022-07-01 640598218 MANCHESTER EDUCATIONAL FOUNDATION INC MANC 6627465913 2132 GORDON AVENUE YAZOO CITY MS 39194 BRYAN DENDY HEADMASTER 6627465913 2024-02-15 true BRYAN DENDY 999009999 true GEORGE M BIGGS JR P00912499 6019572001 2024-02-14 2022 2023-04-26 12:10:37Z BRYAN DENDY 2132 GORDON AVENUE YAZOO CITY MS 39194 2726345 false X WWW.MANCHESTERACADEMY.ORG X 1969 MS 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. 12 12 67 0 268711 0 1825595 2033830 33408 -6643 144853 131129 2272567 2158316 0 0 1461870 1577736 0 0 733547 872452 2195417 2450188 77150 -291872 2046660 1811186 618142 615048 1428518 1196138 EDUCATION OF CHILDREN FROM PRESCHOOL TO HIGH SCHOOL. false false 1864702 THE OPERATING OF A SCHOOL, INCLUDING ACADEMIC AND EXTRACURRICULAR ACTIVITIES. 1864702 true false false false false false false false false true true false false false true true true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 5 0 67 true false false false false false true true false false false false false false false false X 12 12 false false false false true true false true true false false false true true true false false true false false MS X BRYAN DENDY 6627465913 2132 GORDON AVENUE YAZOO CITY MS 39194 JIMMY DRUEY PRESIDENT 2.00 X X 0 0 0 DAN BRADSHAW VICE PRESIDE 2.00 X X 0 0 0 MARY BARTON FOSTER SECRETARY/TR 2.00 X X 0 0 0 BRYAN DENDY HEADMASTER 40.00 X 118775 0 0 NATHAN BURTON DIRECTOR 1.00 X 0 0 0 ROB DIXON DIRECTOR 1.00 X 0 0 0 LEROY MCBRIDE JR DIRECTOR 1.00 X 0 0 0 ROB EVANS DIRECTOR 1.00 X 0 0 0 ROBYN KELLY DIRECTOR 1.00 X 0 0 0 JOHN MICHAEL PILLOW DIRECTOR 1.00 X 0 0 0 GARY AUSTIN DIRECTOR 1.00 X 0 0 0 PHILLIP GOOCH DIRECTOR 1.00 X 0 0 0 CARRIE EDGAR DIRECTOR 1.00 X 0 0 0 118775 1 false false false TUITION & FEES 1933126 1933126 BUILDING ASSESSMENTS 51811 51811 SCHOOL ACTIVITIES 48893 48893 2033830 13736 13736 294255 2692 317326 -23071 2692 -20379 -20379 133133 18923 114210 114210 248699 231780 16919 16919 2158316 2030370 127946 117500 117500 1351056 1034675 316381 109180 85659 23521 18526 18526 5027 5027 14933 14933 38573 38573 20628 18978 1650 290627 183821 106806 2361 2361 10864 10864 8386 7715 671 119971 110373 9598 61134 56243 4891 SCHOOL ACTIVITIES 150379 150379 TEACHING SUPPLIES 61634 61634 OPERATING LEASE 25424 23390 2034 DUES 14147 14147 29838 1110 28728 2450188 1864702 585486 0 403664 134350 21333 21375 55167 13386 7174 7223 4477352 3377917 1071311 1099435 487962 535417 49 2046660 1811186 78029 165116 198542 143280 228391 197999 113180 108653 618142 615048 X 916534 638066 511984 558072 1428518 1196138 2046660 1811186 X -291872 59492 X false true X false false X 487962 52483 5027 535418 575577 -81940 5675 487962 458380 122356 5159 575577 1.00000 true false 142350 142350 4301177 3377917 923260 1065610 LEASE PAYABLE 55339 FUNDS HELD FOR ACTIVITY GROUPS 53314 108653 X 2403992 250703 250703 2153289 5027 5027 2158316 2695864 250703 250703 2445161 5027 5027 2450188 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 true true true true true true true false false false false false false false false false false true RAFFLE 117675 117675 15000 GOLF TOURNAMENT 15458 15458 3923 133133 133133 15000 3923 18923 114210 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. 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