2016-06-15T07:53:11-07:00 2015-07-31 JW Llop CPA PC 6065 Roswell Road Suite 400 Sandy Springs GA 30328 990 2014-08-01 800200534 ILM ACADEMY INC ILMA 6786241157 1200 GRIMES BRIDGE ROAD ROSWELL GA 30075 KAMAL ASHRAF TREASURER 6786241157 2016-03-15 true JWLLOP CPAPC 4049172700 2016-06-15 2014 2016-08-17 19:52:53Z KAMAL ASHRAF 1200 GRIMES BRIDGE ROAD ROSWELL GA 30075 1316865 false X ilm-academy.com X 2008 GA ILM ACADEMY'S MISSION IS TO PROVIDE RELIGIOUS BASED EDUCATIONAL SERVICES TO CHILDREN IN THE METROPOLITAN ATLANTA, GEORGIA AREA. ILM PROVIDES SERVICES FOR CHILDREN PRE-KINDERGARTEN THROUGH SEVENTH GRADE. 6 6 47 10 0 227018 306810 956588 1010055 0 0 1183606 1316865 0 0 588579 707735 0 19946 405922 443222 994501 1150957 189105 165908 1670770 1796469 743940 703731 926830 1092738 ILM ACADEMY'S MISSION IS TO PROVIDE false false 978747 1010055 ILM ACADEMY PROVIDES RELIGIOUS BASED EDUCATIONAL SERVICES TO CHILDREN IN THE METROPOLITAN ATLANTA, GEORGIA AREA. ILM FOCUSES ON TEACHING ACADEMICS, SPECIALIZING IN THE SUBJECTS OF MATHEMATICS, SCIENCE, AND ARABIC STUDIES. ILM PROVIDES SERVICES FOR CHILDREN PRE-KINDERGARTEN THROUGH FOURTH GRADE. 978747 true true false false false false false false false false true false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 47 true false false false false false false false false false true false X 6 6 false false false false false false false true true false false true true true true false false true true false GA X KAMAL ASHRAF 6786241157 1200 GRIMES BRIDGE ROAD ROSWELL GA 30075 X RIAZ KASHIF CHAIRMAN 6.00 X X 0 0 0 SHAIKH SAMEER SECRETARY 4.00 X X 0 0 0 ASHRAF KAMAL TREASURER 4.00 X X 0 0 0 AHMED SAMIR DIRECTOR 4.00 X X 0 0 0 RAHMAN RYAN DIRECTOR 4.00 X X 0 0 0 AHMED MIR DIRECTOR 4.00 X X 0 0 0 false false false 306810 306810 TUITION & FEES 611110 1010055 1010055 1316865 1010055 707735 707545 190 0 60366 0 60366 0 6000 0 6000 0 35625 102 35523 0 35043 10800 10444 13799 915 229 229 457 82490 75143 6305 1042 3594 3594 0 0 15605 7904 7701 0 11916 3972 3972 3972 71179 64061 7118 0 17290 16253 1037 0 SUPPLIES 97829 85166 12663 0 5370 3978 716 676 1150957 978747 152264 19946 116413 190259 40329 29139 17081 48934 1684264 156127 1435274 1528137 61673 1670770 1796469 16926 6724 201875 373750 525139 323257 743940 703731 X 926830 1092738 926830 1092738 1670770 1796469 165908 X false true X true false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 397500 397500 1171292 101687 1069605 97703 50865 46838 17769 3575 14194 1528137 X 1316865 1316865 1316865 1150957 1150957 1150957 Pt X, Line 2 ILM IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(c)(3) OF THE INTERNAL REVENUE CONDE ("IRC"). HOWEVER, ILM IS SUBJECT TO IRC SECTION 511(a) FOR INCOME TAXES ON UNRELATED BUSINESS INCOME. ILM HAD NO TAX LIABILITY AS OF JULY 31, 2015 AND 2014. ILM HAS EVALUATED ALL TAX POSITIONS TAKEN ON ITS TAX RETURNS AND BELIEVES THAT ALL POSITIONS ARE MORE LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. CURRENTLY, TAX YEARS PRIOR TO 2011 ARE NO LONGER OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. ILM IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ORGANIZATION BEEN CONTACTED BY THE INTERNAL REVENUE SERVICE. true true true false true true true false false false false false false false false false false true Line 3 SEE PART II BELOW ILM CUSTIMARILY DRAWS STUDENTS FROM LOCAL COMMUNITIES AND FOLLOWS A RACIAL NONDISCRIMINATION POLICY AS TO STUDENTS. THEREFORE, IN ACCORDANCE WITH INTERNAL REVENUE SERVICE REVENUE PROCEDURE 75-50 SECTION 4.03 SUBSECTION 2(C), THE PUBLICITY REQUIREMENTS RELATED TO THIS QUESTION ARE SATISFIED BY THE ORGANIZATION'S INCLUSION OF A STATEMENT OF ITS RACIAL NONDISCRIMINATION POLICY ON ITS WEBSITE AND IN ALL WRITTEN COMMUNICATIONS WITH THE PUBLIC THAT DEAL WITH STUDENT ADMISSIONS PROGRAMS. Line 4d SEE ATTACHED SUPPLEMENTAL INFORMATION. ILM INCLUDES AN OPTIONAL QUESTION OR RACE ON STUDENT APPLICATIONS. THIS IS NOT REQUIRED INFORMATION AND IS NOT REQIORED FOR FACULTY OR STAFF TO DISCLOSE RACE OR ETHNIC BACKGROUND. Pt VI, Line 11b THE FORM 990 WAS REVIEWED BY THE TREASURER OF THE BOARD OF DIRECTORS BEFORE FILING AND IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS. Pt VI, Line 12c ALL BOARD MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND OFFICERS' PERSONAL KNOWLEDGE OF BOARD MEMBERS' ACTIVITIES ARE RELIED UPON TO MONITOR ADHERENCE TO THE POLICY. THE POLICY REQUIRES THAT AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST BE REPORTED IN WRITING TO THE BOARD OF DIRECTORS OR RELEVANT COMMITTEE WHENEVER A CONFLICT DOES OR MAY EXIST. Pt VI, Line 15a THE PRINCIPAL'S COMPENSATION IS REVIEWED BY THE INDEPENDENT BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE COMPENSATION IS BASED ON INFORMATION OBTAINED OF SIMILAR POSITIONS IN OTHER PRIVATE SCHOOLS OF COMPARABLE SIZE AND GEOGRAPHIC LOACTION. OFFICERS OF THE BOARD OF DIRECTORS DO NOT RECEIVE COMPENSATION, NOR DO NON OFFICER BOARD MEMBERS. THERE ARE NO KEY EMPLOYEES AS DEFINED FOR FORM 990. Pt VI, Line 19 THE ORGANIZATION'S DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Pt VI, Line 15b SEE PT. VI, LINE 15A NOTE ABOVE.