Pinecrest Academy of Idaho

EIN 84-2768672 • 501(c)3 • Twin Falls, ID

Profile

Public Education.

586 Orchard DrTwin Falls, ID 83301

www.pinecrestidaho.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

1.15x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

4.44x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

-26%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

$120,981

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

-1.1%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

-1.1%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet

Liabilities / Assets96th percentile

Assets

Down

$13,835,667

Down $153,402 (-1.1%) from 2024

Liabilities

$15,895,265

Up $348,028 (+2.2%) from 2024

Net Assets

Down

-$2,059,598

Down $501,430 (-32%) from 2024

Operations

Liabilities / Revenue94th percentile Net Margin9th percentile

Revenue

Down

$3,576,929

Down $40,313 (-1.1%) from 2024

Expenses

$4,518,837

Up $368,180 (+8.9%) from 2024

Net Income

Down

-$941,908

Down $408,493 (-77%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2025

Assets$13,835,667

Liabilities$15,895,265

Net Assets-$2,059,598

Open 2025 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2025

Revenue$3,576,929

Expenses$4,518,837

Net Income-$941,908

Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $13,835,667
Liabilities: $15,895,265
Net assets: -$2,059,598
Revenue: $3,576,929
Expenses: $4,518,837
Net income: -$941,908

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$13.8	$15.9	$2.06	$3.58	$4.52	$0.94
2024Summary only. Only limited summary data is available for this year.	$14.0	$15.5	$1.56	$3.62	$4.15	$0.53
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.	$14.4	$15.4	$1.02	$2.45	$2.69	$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$14.1	$14.9	$0.78	$1.69	$2.56	$0.88
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.75	$0.66	$0.09	$1.23	$1.14	$0.09

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To

Filing Snapshot

Filing Period: Jul 1, 2022 to Jun 30, 2023
Signed: Nov 7, 2023
Return Version: 2022v5.0
Gross Receipts: $2,449,359

Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$1,455,932	$7,503,481	▲ $6,047,549
Savings and Temporary Cash Investments	$12,166,958	$5,878,219	▼ $6,288,739
Cash and Non-Interest-Bearing Accounts	$235,025	$433,295	▲ $198,270
Pledges and Grants Receivable	$18,225	$36,270	▲ $18,045
Prepaid Expenses and Deferred Charges	-	$18,188	-
Accounts Receivable	-	$0	-
Other Notes and Loans Receivable, Net	-	$0	-
Receivable From Disqualified Prsn	-	$0	-
Receivables From Officers Etc	-	$0	-
Investments Other Securities	-	$0	-
Investments Program Related	-	$0	-
Investments in Publicly Traded Securities	-	$0	-
Intangible Assets	-	$0	-
Inventories for Sale or Use	-	$0	-
Total Assets	$14,113,767	$14,379,133	▲ $265,366
Other Assets Total	$237,627	$509,680	▲ $272,053
Liabilities
Tax Exempt Bond Liabilities	$13,420,000	$13,420,000	→ $0
Mortgage Notes Payable Secured by Investment Property	$982,127	$914,281	▼ $67,846
Other Liabilities	$325,860	$802,415	▲ $476,555
Accounts Payable and Accrued Expenses	$169,192	$267,190	▲ $97,998
Total Liabilities	$14,897,179	$15,403,886	▲ $506,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions	$-783,412	$-1,024,753	▼ $241,341
Total Net Assets Fund Balance	$-783,412	$-1,024,753	▼ $241,341
Total Liabilities and Net Assets / Fund Balance	$14,113,767	$14,379,133	▲ $265,366

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$6,952,145	$173,267	$7,125,412
Land	$487,369	-	$487,369
Equipment	$63,967	$116,645	$180,612

Compensation and Service Providers

Top Officer Pay27th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Andy Mirhaj	Administrator	FT	$51,127	$6,105	$57,232

Board Members and Trustees

Name	Title
Alex Castaneda	Chair
Michele McFarlane	Vice Chair
David Gadd	Member
Lucy Keaton	Member
Roy Villasenor	Member
Kyle Woodhouse	Secretary
David Walquist	Treasurer

Revenue and Support

Revenue Composition

Contributions and Grants: $2,121,243
Program Service Revenue: $0
Investment Income: $328,116
Other Revenue: $0
All Other Contributions: $58,317
Change in Net Assets: $-241,341

Audited Revenue Reconciliation

Revenue per Audited Statements: $2,449,359
Total Revenue per Audited Statements: $2,449,359
Total Revenue per Form 990: $2,449,359

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$1,492,185
Salaries, Compensation, and Employee Benefits	$1,198,515
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$832,615	-	-	$832,615
Interest	$536,201	-	-	$536,201
Occupancy	$158,773	$17,641	-	$176,414
Pension Plan Contributions	$95,735	$12,059	-	$107,794
Current Officers, Directors, Trustees, and Key Employees	-	$101,000	-	$101,000
Other Employee Benefits	$76,415	$9,269	-	$85,684
Payroll Taxes	$63,695	$7,727	-	$71,422
Depreciation Depletion	$53,679	-	-	$53,679
Other Expenses	$39,128	$56,614	-	$39,128
Fees for Services Accounting	-	$10,637	-	$10,637
Insurance	$1,862	$207	-	$2,069
Fees for Services Legal	-	$611	-	$611
Total Functional Expenses	$2,474,935	$215,765	$0	$2,690,700

Audited Expense Reconciliation

Line Item	Amount
Expenses per Audited Statements	$2,690,700
Total Expenses per Audited Statements	$2,690,700
Total Expenses per Form 990	$2,690,700

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 Disqualified Persons	-	$0	-
Receivables from Officers, Directors, Trustees, and Key Employees	-	$0	-

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Net Pension Liability	$798,849
Deferred Inflows - Pension Sources	$3,566

Bond Issues

Bond	Issuer	Issued	Issue Price	Purpose
A	Pinecrest Academy of ID	2022-05-24	$13,420,000	Facilities Acquisition.

Bond Proceeds

Bond	Total Proceeds	Spent	Retired	Issuance Costs
A	$13,420,000	$174,562	-	$95,000

Bond Financing Compliance

No rebate due: Yes
Rebate not yet due: Yes
Form 8038-T filed: No
Gross proceeds invested: No
Gross proceeds invested in GIC: No
Exception to rebate: No
Corrective action procedures: No

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: Yes
Audit committee: No
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: No
Key decisions subject to board approval: No
Management duties delegated: Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The Organization has a management agreement with Academica for back office support including school management, facilities management, accounting, payroll, and human resources.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by designated finance personnel prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The Organization's conflict of interest policy is distributed to the board by outside legal counsel who reviews and discusses the policy during a scheduled meeting with the board. Through communication with the board, outside legal counsel regularly monitors compliance with the policy and recommends enforcement if issues and questions arise.”

Form 990, Part VI, Section B, Line 15B

“All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.”

Form 990, Part VI, Section C, Line 19

“All public information documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name: Pinecrest Academy of Idaho
EIN: 84-2768672
Phone: 2089442129
Address: 586 Orchard Dr, Twin Falls, ID 83301

Signing Officer

Name: Andy Mirhaj
Title: Administrator
Signed: 2023-11-07
Discuss with paid preparer: Yes

Organization Details

Principal Officer: Andy Mirhaj
Formed: 2019
Legal Domicile: Id
Voting Board Members: 7
Independent Board Members: 7
Employees: 39
Volunteers: 8

Preparer

Firm: Quest Cpas Pllc
Address: 11501 HIGHWAY 95, PAYETTE, ID 83661
Preparer: Kurt R Folke
Phone: 2086421417

Raw XML AppendixShowing 400 of 490 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt	0	0
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt	0	0
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt	0	0
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt	0	0
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt	0	-783412
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt	0	-1024753
IRS990/NondeductibleContributionsInd	0	false
IRS990/OccupancyGrp/ManagementAndGeneralAmt	0	17641
IRS990/OccupancyGrp/ProgramServicesAmt	0	158773
IRS990/OccupancyGrp/TotalAmt	0	176414
IRS990/OfficeExpensesGrp/TotalAmt	0	0
IRS990/OfficerMailingAddressInd	0	false
IRS990/OnBehalfOfIssuerInd	0	false
IRS990/OperateHospitalInd	0	false
IRS990/Organization501c3Ind	0	X
IRS990/OrganizationFollowsFASB117Ind	0	X
IRS990/OtherAssetsTotalGrp/BOYAmt	0	237627
IRS990/OtherAssetsTotalGrp/EOYAmt	0	509680
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt	0	9269
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt	0	76415
IRS990/OtherEmployeeBenefitsGrp/TotalAmt	0	85684
IRS990/OtherExpensesGrp/Desc	0	Curriculum & Supplies
IRS990/OtherExpensesGrp/Desc	1	Student Transportation
IRS990/OtherExpensesGrp/Desc	2	Special Education
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt	0	56614
IRS990/OtherExpensesGrp/ProgramServicesAmt	0	509521
IRS990/OtherExpensesGrp/ProgramServicesAmt	1	107311
IRS990/OtherExpensesGrp/ProgramServicesAmt	2	39128
IRS990/OtherExpensesGrp/TotalAmt	0	566135
IRS990/OtherExpensesGrp/TotalAmt	1	107311
IRS990/OtherExpensesGrp/TotalAmt	2	39128
IRS990/OtherLiabilitiesGrp/BOYAmt	0	325860
IRS990/OtherLiabilitiesGrp/EOYAmt	0	802415
IRS990/OtherRevenueTotalAmt	0	0
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt	0	832615
IRS990/OtherSalariesAndWagesGrp/TotalAmt	0	832615
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt	0	0
IRS990/PartialLiquidationInd	0	false
IRS990/PaymentsToAffiliatesGrp/TotalAmt	0	0
IRS990/PayPremiumsPrsnlBnftCntrctInd	0	false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt	0	7727
IRS990/PayrollTaxesGrp/ProgramServicesAmt	0	63695
IRS990/PayrollTaxesGrp/TotalAmt	0	71422
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt	0	12059
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt	0	95735
IRS990/PensionPlanContributionsGrp/TotalAmt	0	107794
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt	0	18225
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt	0	36270
IRS990/PoliticalCampaignActyInd	0	false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt	0	18188
IRS990/PrincipalOfficerNm	0	Andy Mirhaj
IRS990/ProfessionalFundraisingInd	0	false
IRS990/ProhibitedTaxShelterTransInd	0	false
IRS990/PYContributionsGrantsAmt	0	1685433
IRS990/PYExcessBenefitTransInd	0	false
IRS990/PYInvestmentIncomeAmt	0	1193
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt	0	0
IRS990/PYOtherExpensesAmt	0	1479242
IRS990/PYRevenuesLessExpensesAmt	0	-877098
IRS990/PYSalariesCompEmpBnftPaidAmt	0	1084482
IRS990/PYTotalExpensesAmt	0	2563724
IRS990/PYTotalRevenueAmt	0	1686626
IRS990/QuidProQuoContributionsInd	0	false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt	0	0
IRS990/RcvFndsToPayPrsnlBnftCntrctInd	0	false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt	0	0
IRS990/ReconcilationRevenueExpnssAmt	0	-241341
IRS990/RegularMonitoringEnfrcInd	0	true
IRS990/RelatedEntityInd	0	false
IRS990/RelatedOrganizationCtrlEntInd	0	false
IRS990/ReportInvestmentsOtherSecInd	0	false
IRS990/ReportLandBuildingEquipmentInd	0	true
IRS990/ReportOtherAssetsInd	0	false
IRS990/ReportOtherLiabilitiesInd	0	true
IRS990/ReportProgramRelatedInvstInd	0	false
IRS990/RoyaltiesGrp/TotalAmt	0	0
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt	0	0
IRS990/SavingsAndTempCashInvstGrp/BOYAmt	0	12166958
IRS990/SavingsAndTempCashInvstGrp/EOYAmt	0	5878219
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	6952145
IRS990ScheduleD/BuildingsGrp/DepreciationAmt	0	173267
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt	0	7125412
IRS990ScheduleD/EquipmentGrp/BookValueAmt	0	63967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt	0	116645
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt	0	180612
IRS990ScheduleD/ExpensesSubtotalAmt	0	2690700
IRS990ScheduleD/LandGrp/BookValueAmt	0	487369
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt	0	487369
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	0	3566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt	1	798849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	0	Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc	1	Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt	0	2449359
IRS990ScheduleD/TotalBookValueLandBuildingsAmt	0	7503481
IRS990ScheduleD/TotalExpensesPerForm990Amt	0	2690700
IRS990ScheduleD/TotalLiabilityAmt	0	802415
IRS990ScheduleD/TotalRevenuePerForm990Amt	0	2449359
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt	0	2449359
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt	0	2690700
IRS990ScheduleE/ComplianceWithRevProc7550Ind	0	true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceAthltProgInd	0	false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd	0	false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd	0	false
IRS990ScheduleE/DiscriminateRaceOtherActyInd	0	false
IRS990ScheduleE/DiscriminateRaceSchsInd	0	false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd	0	false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd	0	false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd	0	true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd	0	false
IRS990ScheduleE/MaintainCpyOfAllSolInd	0	true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd	0	true
IRS990ScheduleE/MaintainRacialCompRecsInd	0	true
IRS990ScheduleE/MaintainScholarshipsRecsInd	0	true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd	0	true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd	0	true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd	0	true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	0	As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt	1	The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd	0	false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd	0	A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd	0	false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt	0	The date the last rebate computation was performed was June 19, 2023.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part VI
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd	0	A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd	0	false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd	0	false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd	0	false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd	0	false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd	0	false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd	0	true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd	0	true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd	0	false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt	0	2022-05-24
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN	0	842768672
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd	0	A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum	0	45129GKB0
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd	0	false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt	0	13420000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt	0	Pinecrest Academy of ID
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd	0	false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd	0	false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc	0	Facilities Acquisition.
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd	0	A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd	0	false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd	0	false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd	0	true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd	0	A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt	0	6911663
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt	0	939400
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd	0	false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt	0	879247
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt	0	95000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt	0	174562
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd	0	false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd	0	false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt	0	13420000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/UnspentAmt	0	4420128
IRS990/ScheduleORequiredInd	0	true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	The Organization has a management agreement with Academica for back office support including school management, facilities management, accounting, payroll, and human resources.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Form 990 is reviewed by designated finance personnel prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	The Organization's conflict of interest policy is distributed to the board by outside legal counsel who reviews and discusses the policy during a scheduled meeting with the board. Through communication with the board, outside legal counsel regularly monitors compliance with the policy and recommends enforcement if issues and questions arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.

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