Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Educational Services of America Inc
EIN 62-1586836 • 501(c)3 • Knoxville, TN
Profile
Provides funding for educational loans and provides funding for student outreach programs for grades 6-12; grants for scholarships.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.67x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Down$2,031,275,123
Down $124,396,172 (-5.8%) from 2023
Liabilities
Down$1,358,315,419
Down $147,749,581 (-9.8%) from 2023
Net Assets
Up$672,959,704
Up $23,353,409 (+3.6%) from 2023
Revenue
Down$152,761,053
Down $2,760,929 (-1.8%) from 2023
Expenses
Up$134,960,317
Up $15,948,557 (+13%) from 2023
Net Income
Down$17,800,736
Down $18,709,486 (-51%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,031,275,123
- Liabilities
- $1,358,315,419
- Net assets
- $672,959,704
- Revenue
- $152,761,053
- Expenses
- $134,960,317
- Net income
- $17,800,736
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 11, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $152,761,053
Mission and Program Overview
Mission
Provides funding for educational loans and provides funding for student outreach programs for grades 6-12; grants for scholarships.
Provides funding for postsecondary student loans and grants for scholarships through its subsidiary.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $1,715,284,375 | $1,528,730,884 | ▼ $186,553,491 |
| Investments Other Securities | $239,786,752 | $264,204,413 | ▲ $24,417,661 |
| Savings and Temporary Cash Investments | $50,881,783 | $182,111,589 | ▲ $131,229,806 |
| Receivables From Officers Etc | $22,929,454 | $23,224,562 | ▲ $295,108 |
| Land, Buildings, and Equipment, Net | $1,522,265 | $1,323,868 | ▼ $198,397 |
| Prepaid Expenses and Deferred Charges | $285,331 | $253,544 | ▼ $31,787 |
| Cash and Non-Interest-Bearing Accounts | $73,238,027 | $10,792 | ▼ $73,227,235 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Investments Program Related | $0 | - | - |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $2,155,671,295 | $2,031,275,123 | ▼ $124,396,172 |
| Other Assets Total | $51,743,308 | $31,415,471 | ▼ $20,327,837 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,485,756,608 | $1,350,807,872 | ▼ $134,948,736 |
| Accounts Payable and Accrued Expenses | $20,308,392 | $7,507,547 | ▼ $12,800,845 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $1,506,065,000 | $1,358,315,419 | ▼ $147,749,581 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $649,606,295 | $672,959,704 | ▲ $23,353,409 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $649,606,295 | $672,959,704 | ▲ $23,353,409 |
| Total Liabilities and Net Assets / Fund Balance | $2,155,671,295 | $2,031,275,123 | ▼ $124,396,172 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,322,975 | $2,631,658 | $3,954,633 |
| Equipment | $893 | $57,087 | $57,980 |
| Other Securities | $264,204,413 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Arnold | President/CEO | PT | $475,000 | $967,985 | $1,442,985 |
| Bill Thompson | Evp/CFO | PT | $308,585 | $240,548 | $549,133 |
| Barbara Thomas | Chief Operations Officer | PT | $261,936 | $225,384 | $487,320 |
| Eric Stewart | Chief Accounting Officer | FT | $261,609 | $119,604 | $381,213 |
| MICHAEL O'DONNELL | Executive Vice President | PT | $184,220 | $140,000 | $324,220 |
| Brent Starling | Managing Director | FT | $184,675 | $100,080 | $284,755 |
| Jason Bolin | Controller | FT | $160,431 | $75,889 | $236,320 |
| Joseph Littleton | Chief Information Security Officer | PT | $95,421 | $48,937 | $144,358 |
| Christopher Kirk | Accounting Manager | FT | $106,165 | $30,183 | $136,348 |
| Robert Rosenbaum | Director | - | $82,000 | $32,000 | $114,000 |
| Melissa Markis | Avp Servicer Compliance | PT | $54,843 | $39,899 | $94,742 |
| Jeff Gibbs | Chief Information Officer | - | $39,352 | $46,789 | $86,141 |
| Christopher Simmons | Director | - | $72,000 | - | $72,000 |
| Stephen Clark | Director | - | $72,000 | - | $72,000 |
| David Burgett | Systems Engineer | PT | $28,395 | $35,984 | $64,379 |
| Steven Fisher | Systems Admin | PT | $30,022 | $15,306 | $45,328 |
| William Leroy Taylor | Systems Engineer | PT | $26,983 | $12,100 | $39,083 |
| Eva Champion | Chief Human Resources Officer (thru 01/2024) | - | $6,091 | $21,072 | $27,163 |
| Vicki Weaver | Chief Human Resources Officer (as of 03/2024) | - | $13,125 | $6,825 | $19,950 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| American Education Services | Loan Servicing | PO BOX 64849, Baltimore, MD 21264 | $2,138,993 |
| Tavant | Software Develop./licensing | PO BOX 670407, Dallas, TX 75267 | $1,157,520 |
| Bank Of America Na | Banking/financial Services | 401 NORTH TRYON STREET, Charlotte, NC 28255 | $1,146,825 |
| Bdo USA | Audit/tax Prep Services | PO BOX 642743, Pittsburg, PA 15264 | $778,324 |
| Citigroup | Banking/financial Services | 388 GREENWICH STREET, New York, NY 10013 | $660,480 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $11,137,062
- Program Service Revenue
- $102,413,903
- Investment Income
- $21,528,794
- Other Revenue
- $17,681,294
- All Other Contributions
- $11,137,062
- Change in Net Assets
- $17,800,736
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $11,137,062 | Other - BOOK VALUE |
| Total Noncash Contributions | 1 | $11,137,062 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $0
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $0
- Total Revenue per Form 990
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $129,323,886 |
| Salaries, Compensation, and Employee Benefits | $5,636,431 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $92,569,709 | $0 | $0 | $92,569,709 |
| Current Officers, Directors, Trustees, and Key Employees | $3,267,422 | $921,581 | - | $4,189,003 |
| Fees for Services Accounting | $0 | $822,475 | $0 | $822,475 |
| Other Salaries and Wages | $622,932 | $175,698 | $0 | $798,630 |
| Occupancy | $692,041 | $0 | $0 | $692,041 |
| Information Technology | $0 | $628,261 | $0 | $628,261 |
| Depreciation Depletion | $580,378 | $0 | $0 | $580,378 |
| Fees for Services Management | $36,754 | $427,020 | $0 | $463,774 |
| Other Expenses | $298,589 | $0 | $0 | $298,589 |
| Other Employee Benefits | $0 | $290,225 | $0 | $290,225 |
| Payroll Taxes | $0 | $236,099 | $0 | $236,099 |
| Insurance | $0 | $233,345 | $0 | $233,345 |
| Office Expenses | $0 | $123,087 | $0 | $123,087 |
| Pension Plan Contributions | $0 | $122,474 | $0 | $122,474 |
| Fees for Services Legal | $0 | $121,814 | $0 | $121,814 |
| Travel | $7,733 | $2,181 | $0 | $9,914 |
| Conferences and Meetings | $6,645 | $0 | $0 | $6,645 |
| Advertising | $5,250 | $0 | $0 | $5,250 |
| Total Functional Expenses | $130,604,027 | $4,356,290 | $0 | $134,960,317 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Other Expense Adjustments | $0 |
| Total Expenses per Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $22,929,454 | $23,224,562 | ▲ $295,108 |
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The form 990 is reviewed by the cfo and ceo of elfi, inc. Prior to being filed with the irs, and a final copy of the 990 is made available to each board member prior to being filed.”
Form 990, Part VI, Line 12C Conflict of interest policy
“All employees are required to sign a conflict-of-interest statement each year stating that there are no duties or responsibilities that are mutually incompatible or that there are no direct or indirect financial interests. If a potential activity is in question or an employee in doubt, they should discuss with their department manager, the president or chairman of the board. If the board of directors has reasonable cause to believe that a director, officer, or an employee has failed to disclose an actual or possible conflict of interest, it shall inform the director or officer of the basis for such belief and afford the director, officer, or employee an opportunity to explain the alleged failure to disclose. If it is determined that the director, officer, or employee has in fact, failed to disclose an actual or possible conflict of interest, the board of directors shall consider appropriate disciplinary and corrective action. If a conflict is found to exist or is otherwise disclosed, the relevant board member is precluded from voting and prohibited from influencing the vote on any matter to which the conflict related.”
Form 990, Part VI, Line 15A Process to establish compensation of top management official
“The board of directors establishes a compensation committee comprised of independent board members and retains the services of an independent compensation consultant to determine the compensation of the executive officers. The compensation committee receives the report from the compensation consultant and meets with the compensation consultant independently of any member of management, including the executive officer. The chairman of the compensation committee retains independent counsel with national experience in executive benefits to review the compensation report and confer with the independent compensation consultant with any questions prior to submitting the compensation report to the compensation committee. The compensation committee establishes the compensation for the executive officer based on this report. The chairman of the compensation committee then provides a report to the full board of directors and the report is accepted or amended based on the report and the evaluation of the performance of the executive officer.”
Form 990, Part VI, Line 15B Process to establish compensation of other employees
“Executive management also evaluates the performance of other officers and key employees in connection with market factors to adjust compensation which is determined based on comparison of the regional salary levels and following an evaluation by the ceo during the previous year.”
Form 990, Part VI, Line 19 Required documents available to the public
“Elfi, inc. Makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Education Loan Finance Inc
- EIN
- 62-1586836
- Phone
- 8658243051
- Address
- 12700 KINGSTON PIKE, KNOXVILLE, TN 37934
Signing Officer
- Name
- Bill Thompson
- Title
- CFO
- Signed
- 2025-11-11
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1994
- Legal Domicile
- Tn
- Voting Board Members
- 5
- Independent Board Members
- 3
- Employees
- 34
- Volunteers
- 0
Preparer
- Firm
- Bdo USA
- Address
- 421 FAYETTEVILLE ST STE 300, RALEIGH, NC 27601-1776
- Preparer
- Sandra L Feinsmith
- Phone
- 9197549370
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9 Other changes in net assets or fund balances
“NON CONTROLLING INTEREST INCOME - 3461669; COMMON STOCK CONTRIBUTED TO ESOP - 3695120; CHANGE IN OCI - -1604116; Total - 5552673;”
Financial Statement Notes
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
“Accounting standards codification ("asc") 740 (formerly financial accounting standards board ("fasb") issued interpretation no. 48, accounting for uncertainty in income taxes-an interpretation of fasb statement no. 109) was adopted by the company as of january 1, 2009. This interpretation clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance primarily with asc 740. Under asc 740, the impact of an uncertain income tax position on the income tax returns must be recognized at the largest amount that is more-likely-than-not to be required to be recognized upon audit by the relevant taxing authority. Asc 740 also provides guidance on de-recognition, measurement, classification, interest and penalties, accounting for interim periods, and disclosure and transition issues with respect to tax positions. The company did not have any significant uncertain tax positions as of december 31, 2024 and 2023.”
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| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 822475 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 822475 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 121814 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 121814 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 427020 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 36754 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 463774 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 22.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 24.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 20.8 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 24.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 32.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 30.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 18 | 32.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 18.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 16.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 19.2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 16.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 8.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 20.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 10.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 8.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | 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/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 24121 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 24121 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 33003 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 75932 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 517 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 41371 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 41539 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 18787 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 14668 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 69399 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 46881 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 30183 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 35679 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 39687 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 9859 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 11939 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BILL THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOHN ARNOLD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRISTOPHER SIMMONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT ROSENBAUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEPHEN CLARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BARBARA THOMAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERIC STEWART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EVA CHAMPION |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEFF GIBBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOSEPH LITTLETON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MICHAEL O'DONNELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | VICKI WEAVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BRENT STARLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JASON BOLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | CHRISTOPHER KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | DAVID BURGETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MELISSA MARKIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | STEVEN FISHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | WILLIAM LEROY TAYLOR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 525012 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1418864 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 72000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 82000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 72000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 487320 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 305281 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 6091 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 62020 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 108638 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 324220 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 16625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 215356 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 189439 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 106165 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 34479 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 57797 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 38227 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 32641 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 656863 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 1423490 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 32000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 868752 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 20555 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 518350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 116373 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 498999 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 150239 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 135580 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 57343 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 109192 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 128331 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EVP/CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT/CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF OPERATIONS OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHIEF ACCOUNTING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CHIEF HUMAN RESOURCES OFFICER (THRU 01/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHIEF INFORMATION OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CHIEF INFORMATION SECURITY OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHIEF HUMAN RESOURCES OFFICER (AS OF 03/2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | MANAGING DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | CONTROLLER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | ACCOUNTING MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | SYSTEMS ENGINEER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | AVP SERVICER COMPLIANCE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | SYSTEMS ADMIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | SYSTEMS ENGINEER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 152761053 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 628261 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 628261 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 233345 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 233345 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 92569709 |
| IRS990/InterestGrp/TotalAmt | 0 | 92569709 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 21528794 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 21528794 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 239786752 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 264204413 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2688745 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1522265 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1323868 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4012613 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| 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/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | PROVIDES FUNDING FOR POSTSECONDARY STUDENT LOANS AND GRANTS FOR SCHOLARSHIPS THROUGH ITS SUBSIDIARY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1485756608 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1350807872 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 649606295 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 672959704 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 649606295 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 672959704 |
| IRS990/NoncashContributionsAmt | 0 | 11137062 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 692041 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 692041 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 123087 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 123087 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 51743308 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31415471 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5552673 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
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