Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
EIN 45-2298397 • 501(c)3 • Smyrna, GA
Profile
Operation of charter school and related support services.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
32nd percentile
Higher top officer pay than 32% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Assets
Down$14,030,126
Down $384,486 (-2.7%) from 2024
Liabilities
Down$20,571,804
Down $119,279 (-0.6%) from 2024
Net Assets
Down-$6,541,678
Down $265,207 (-4.2%) from 2024
Revenue
Up$6,499,173
Up $791,274 (+14%) from 2024
Expenses
Up$6,764,380
Up $25,305 (+0.4%) from 2024
Net Income
Up-$265,207
Up $765,969 (+74%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Operation of charter school and related support services.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $10,033,835 | $9,804,502 | ▼ $229,333 |
| Savings and Temporary Cash Investments | $1,488,301 | $1,518,939 | ▲ $30,638 |
| Cash and Non-Interest-Bearing Accounts | $867,612 | $1,074,837 | ▲ $207,225 |
| Prepaid Expenses and Deferred Charges | $330,030 | $259,133 | ▼ $70,897 |
| Accounts Receivable | $264,283 | $117,856 | ▼ $146,427 |
| Total Assets | $14,414,612 | $14,030,126 | ▼ $384,486 |
| Other Assets Total | $1,430,551 | $1,254,859 | ▼ $175,692 |
| Liabilities | |||
| Other Liabilities | $5,584,246 | $20,188,860 | ▲ $14,604,614 |
| Mortgage Notes Payable Secured by Investment Property | $14,768,672 | - | - |
| Accounts Payable and Accrued Expenses | $338,165 | $382,944 | ▲ $44,779 |
| Total Liabilities | $20,691,083 | $20,571,804 | ▼ $119,279 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-6,276,471 | $-6,541,678 | ▼ $265,207 |
| Total Net Assets Fund Balance | $-6,276,471 | $-6,541,678 | ▼ $265,207 |
| Total Liabilities and Net Assets / Fund Balance | $14,414,612 | $14,030,126 | ▼ $384,486 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $8,523,547 | $2,943,109 | - |
| Land | $1,280,955 | - | - |
| Equipment | - | $416,837 | - |
| Other Assets Org | $1,254,859 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Katrina Brinker | Executive Director | FT | $137,500 | $137,500 |
| Name | Title |
|---|---|
| Logan Leslie | Chairman |
| Isis Anderson | Director |
| Marie Davies | Director |
| Mark Williams | Director |
| Nana Boone | Director |
| Shaney Lokken | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $6,764,380 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $607,070 | - | - | $607,070 |
| Interest | $522,190 | - | - | $522,190 |
| Other Expenses | $432,918 | $1,088,908 | - | $432,918 |
| Total Functional Expenses | $5,675,472 | $1,088,908 | $0 | $6,764,380 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,764,380 |
| Total Expenses per Audited Statements | $6,764,380 |
| Total Expenses per Form 990 | $6,764,380 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Bonds Payable Due More Than 1 Year | $14,761,805 |
| Net Pension Liability | $3,706,098 |
| Accrued Interest on Bonds Payable | $813,120 |
| Deferred Inflow of Resources | $567,837 |
| Bonds Payable Within 1 Year | $340,000 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Public Finance Authority | 2011-04-01 | $17,220,000 | For construction of new educational facility |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | - | - | - | - |
“Form 990 is presented to the school board for approval before final submission to irs.”
“Board members are required to sign conflict of interest policy.”
“The schools governing board votes to determine the compensation for top management official.”
“The schools governing board votes to determine the compensation for key employees.”
“The organizations gorverning documents are available to the public upon request.”
“Begining balance of net assets”
“These are operating expenses for the school.”
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 | 338165 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 382944 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 264283 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 117856 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION OF CHARTER SCHOOL AND RELATED SUPPORT SERVICES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 607070 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 607070 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LOGAN LESLIE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6783700980 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2144 SOUTH COBB DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SMYRNA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30080 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 867612 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1074837 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| 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/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1186840 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 6764380 |
| IRS990/CYOtherRevenueAmt | 0 | 289178 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5023155 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -265207 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 6764380 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6499173 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDE EDUCATION AND RELATED SERVICES TO STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | INTERNATIONAL ACADEMY OF SMYRN |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 54 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5675472 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 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/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | KATRINA BRINKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARIE DAVIES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ISIS ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHANEY LOKKEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LOGAN LESLIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NANA BOONE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 137500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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/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/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2009 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 1186840 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 6499173 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 522190 |
| IRS990/InterestGrp/TotalAmt | 0 | 522190 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3359946 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10033835 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9804502 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13164448 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| 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 | OPERATION OF CHARTER SCHOOL AND RELATED SUPPORT SERVICES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 14768672 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -6276471 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -6541678 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -6276471 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -6541678 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1430551 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1254859 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BASIC INSTRUCTION |
| IRS990/OtherExpensesGrp/Desc | 1 | SCHOOL ADMINISTRATION |
| IRS990/OtherExpensesGrp/Desc | 2 | OPERATION OF SCHOOL |
| IRS990/OtherExpensesGrp/Desc | 3 | PUPIL SERVICES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1088908 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3075581 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1037713 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 432918 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3075581 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1088908 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1037713 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 432918 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5584246 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 20188860 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 289178 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 289178 |
| IRS990/OtherRevenueTotalAmt | 0 | 289178 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 330030 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 259133 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | STATE QBE REVENUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5023155 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5023155 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1029672 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 6739075 |
| IRS990/PYOtherRevenueAmt | 0 | 559152 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4119075 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1031176 |
| IRS990/PYTotalExpensesAmt | 0 | 6739075 |
| IRS990/PYTotalRevenueAmt | 0 | 5707899 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -265207 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1488301 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1518939 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 8523547 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2943109 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 11466656 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 416837 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 416837 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6764380 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1280955 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 1280955 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1254859 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOW OF RESOURCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 813120 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3706098 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 567837 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 340000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 14761805 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED INTEREST ON BONDS PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED INFLOW OF RESOURCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | BONDS PAYABLE WITHIN 1 YEAR |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | BONDS PAYABLE DUE MORE THAN 1 YEAR |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6499173 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9804502 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1254859 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6764380 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 20188860 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6499173 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6499173 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6764380 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SCHOOLS GOVERNING BOARD VOTES TO DETERMINE THE COMPENSATION FOR TOP MANAGEMENT OFFICIAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOLS GOVERNING BOARD VOTES TO DETERMINE THE COMPENSATION FOR KEY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATIONS GORVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BEGINING BALANCE OF NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THESE ARE OPERATING EXPENSES FOR THE SCHOOL. |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | List of other expenses Part IX line 24e |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/WebsiteAddressTxt | 0 | WWW.IASMYRNA.ORG |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LOGAN LESLIE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEARNING CENTER FOUNDATION OF CENTRAL COBB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAR |
| ReturnHeader/Filer/EIN | 0 | 452298397 |
| ReturnHeader/Filer/InCareOfNm | 0 | % LOGAN LESLIE |
| ReturnHeader/Filer/PhoneNum | 0 | 6783700980 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2144 SOUTH COBB DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SMYRNA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30080 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 900226617 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BAMBO SONAIKE CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 707 WHITLOCK AVE SUITE B-21 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Marietta |
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