Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
EIN 81-3991404 • 501(c)3 • Atlanta, GA
Profile
To educate Christians to better apply biblical values in the public square.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$290,143
Up $40,523 (+16%) from 2023
Liabilities
Up$191,938
Up $190,525 (+13484%) from 2023
Net Assets
Down$98,205
Down $150,002 (-60%) from 2023
Revenue
Up$752,370
Up $144,434 (+24%) from 2023
Expenses
Down$798,829
Down $159,683 (-17%) from 2023
Net Income
Up-$46,459
Up $304,117 (+87%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To educate Christians to better apply biblical values in the public square.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $249,620 | $171,000 | ▼ $78,620 |
| Total Assets | $249,620 | $290,143 | ▲ $40,523 |
| Other Assets Total | - | $119,143 | - |
| Liabilities | |||
| Deferred Revenue | - | $105,914 | - |
| Unsecured Notes Loans Payable | - | $53,313 | - |
| Accounts Payable and Accrued Expenses | $1,413 | $32,711 | ▲ $31,298 |
| Total Liabilities | $1,413 | $191,938 | ▲ $190,525 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $248,207 | $98,205 | ▼ $150,002 |
| Total Net Assets Fund Balance | $248,207 | $98,205 | ▼ $150,002 |
| Total Liabilities and Net Assets / Fund Balance | $249,620 | $290,143 | ▲ $40,523 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $108,393 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Justin E Giboney | Executive Director | FT | $145,385 | $145,385 |
| Name | Title |
|---|---|
| Lisa Fields | Chair |
| Joshua Crossman | Board Member |
| Amisho Lewis | Secretary |
| Daniel Stinson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $539,924 |
| Other Expenses | $258,905 |
| Total Fundraising Expense | $3,450 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $354,862 | - | $354,862 |
| Current Officers, Directors, Trustees, and Key Employees | - | $145,385 | - | $145,385 |
| Other Expenses | $39,189 | $77,909 | $3,450 | $77,909 |
| Travel | $18,226 | $30,525 | - | $48,751 |
| Payroll Taxes | - | $39,677 | - | $39,677 |
| Advertising | - | $35,058 | - | $35,058 |
| Office Expenses | - | $21,951 | - | $21,951 |
| Fees for Services Legal | - | $9,553 | - | $9,553 |
| Fees for Services Accounting | - | $7,766 | - | $7,766 |
| Occupancy | - | $6,452 | - | $6,452 |
| Insurance | - | $3,163 | - | $3,163 |
| Total Functional Expenses | $57,415 | $737,964 | $3,450 | $798,829 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“AND Institute Inc is organized as a Georgia Domestic Corporation.”
“Governing Board elects Members.”
“Governing Body decides via Majority Vote.”
“The Executive Director and Treasurer hired a CPA firm to prepare the Form 990 tax filing.”
“The Board meets routinely and keeps minutes of the meetings. A written conflict of interest policy is in place.”
“Executive Director compensation level was set by the Board of Directors.”
“Compensation level are set by the Board of Directors.”
“Documents are retained by the Executive Director and can be examined via written request.”
“Opening Balance”
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 | 1413 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 32711 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | To educate Christians to better apply biblical values in the public square. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 35058 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 35058 |
| IRS990/AllOtherContributionsAmt | 0 | 698370 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Justin E Giboney |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6786433844 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1780 Madrona Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30318 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 249620 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 171000 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 145385 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 145385 |
| 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 | 698370 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 258905 |
| IRS990/CYOtherRevenueAmt | 0 | 2296 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 51704 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -46459 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 539924 |
| IRS990/CYTotalExpensesAmt | 0 | 798829 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3450 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 752370 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 105914 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Educate Christians enaging in politics and culture |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 57415 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7766 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7766 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 9553 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9553 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 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/AverageHoursPerWeekRt | 0 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| 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/OfficerInd | 0 | 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/PersonNm | 0 | Justin E Giboney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Amisho Lewis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Joshua Crossman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Lisa Fields |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Daniel Stinson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 145385 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 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/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 752370 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3163 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3163 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | To educate Christians to better apply biblical values in the public square. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 248207 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 98205 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 248207 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 98205 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 6452 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 6452 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21951 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21951 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 119143 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Sponsorships Gift Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Fundraising expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Contract Services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 3450 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5663 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 77909 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 39189 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 39189 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5663 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3450 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 77909 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Misc Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2296 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2296 |
| IRS990/OtherRevenueTotalAmt | 0 | 2296 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 354862 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 354862 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 39677 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 39677 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Justin E Giboney |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -103543 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Program Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 51704 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 51704 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 607936 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 411235 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -350576 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 547277 |
| IRS990/PYTotalExpensesAmt | 0 | 958512 |
| IRS990/PYTotalRevenueAmt | 0 | 607936 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -46459 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 51704 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 752370 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 607936 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 995682 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 663378 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 327323 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3346689 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.59790 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.66670 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2000927 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1345762 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 752370 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 607936 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 995682 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 663378 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 327323 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3346689 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3346689 |
| 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/OtherAssetsOrgGrp/BookValueAmt | 0 | 10750 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 108393 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Security Deposit |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Operating ROU Asset |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 119143 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AND Institute Inc is organized as a Georgia Domestic Corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Governing Board elects Members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Governing Body decides via Majority Vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Executive Director and Treasurer hired a CPA firm to prepare the Form 990 tax filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board meets routinely and keeps minutes of the meetings. A written conflict of interest policy is in place. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Executive Director compensation level was set by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Compensation level are set by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Documents are retained by the Executive Director and can be examined via written request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Opening Balance |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other officer or key employee compensation Part VI line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 249620 |
| IRS990/TotalAssetsEOYAmt | 0 | 290143 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 249620 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 290143 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 698370 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 3450 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 737964 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 57415 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 798829 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1413 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 191938 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1413 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 191938 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 248207 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 98205 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 57415 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 51704 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 145385 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 54000 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 752370 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 200 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 249620 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 290143 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 30525 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 18226 |
| IRS990/TravelGrp/TotalAmt | 0 | 48751 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 53313 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1780 Madrona Street |
| IRS990/USAddress/CityNm | 0 | Atlanta |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30318 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUSTIN E GIBONEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6786433844 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AND Institute Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ANDI |
| ReturnHeader/Filer/EIN | 0 | 813991404 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Justin E Giboney |
| ReturnHeader/Filer/PhoneNum | 0 | 6786433844 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1780 Madrona Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Atlanta |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30318 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471351191 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | VS Cooper and Company LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 288 S Main Street Suite 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Alpharetta |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30009 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7704759348 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NEFF VELEZ |
| ReturnHeader/ReturnTs | 0 | 2025-09-26T08:43:26-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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