ILM ACADEMY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: ILM ACADEMY INC (EIN 80-0200534)
Tax period: 2011-08-01 to 2012-07-31
Filed: 2013-02-13
IRS object ID: 201300449349300305
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-02-13T06:01:00-08:00	Timestamp
Tax Period End Date	2012-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JW LLOP CPA PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	180 ALLEN ROAD NE SUITE 207 N	AddressLine1
City	SANDY SPRINGS	City
State	GA	State
ZIP Code	30328	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	800200534	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ILM ACADEMY INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	ILMA	NameControl
Phone	6786241157	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	11660 ALPHARETTA HIGHWAY	AddressLine1
City	ROSWELL	City
State	GA	State
ZIP Code	30076	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	HAMMAD SOPHIE	Name
Title	TREASURER	Title
Phone	6786241157	Phone
Date Signed	2013-02-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JWLLOP CPAPC	Name
Phone	4049172700	Phone
Date Prepared	2013-02-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	HAMMAD SOPHIE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	11660 ALPHARETTA HIGHWAY	AddressLine1
City	ROSWELL	City
State	GA	State
ZIP Code	30076	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	726905	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2008	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	ILM ACADEMY OFFERS EDUCATIONAL SERVICES TO STUDENT FROM PRE-KINDERGARTEN THROUGH FOURTH GRADE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	22	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	25777	ContributionsGrantsPriorYear
Contributions Grants Current Year	36312	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	476365	ProgramServiceRevenuePriorYear
Program Service Revenue CY	686935	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	7503	OtherRevenuePriorYear
Other Revenue Current Year	955	OtherRevenueCurrentYear
Total Revenue Prior Year	509645	TotalRevenuePriorYear
Total Revenue Current Year	724202	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	315380	SalariesEtcPriorYear
Salaries Etc Current Year	431140	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	14151	TotalFundrsngExpCurrentYear
Other Expense Prior Year	179811	OtherExpensePriorYear
Other Expenses Current Year	283165	OtherExpensesCurrentYear
Total Expenses Prior Year	495191	TotalExpensesPriorYear
Total Expenses Current Year	714305	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	14454	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	9897	RevenuesLessExpensesCY
Total Assets BOY	127307	TotalAssetsBOY
Total Assets EOY	201402	TotalAssetsEOY
Total Liabilities BOY	134917	TotalLiabilitiesBOY
Total Liabilities EOY	199115	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-7610	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2287	NetAssetsOrFundBalancesEOY
Mission Description	ILM ACADEMY OFFERS EDUCATIONAL SERVICES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	618758	Expense
Revenue	686935	Revenue
Description	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.	Description
Total Program Service Expense	618758	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	22	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	HAMMAD SOPHIE	NamePerson
Telephone Number	6786241157	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11660 ALPHARETTA HWY 155	AddressLine1
City	ROSWELL	City
State	GA	State
ZIP Code	30076	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BASSAM MESHAAL
PRESIDENT	4.00	X	X	0	0	0
HAMMAD SOPHIE
TREASURER	6.00	X	X	0	0	0
SHAFIQ HOSSAIN
SECRETARY	6.00	X	X	0	0	0
YACINE ZEHANI
TRUSTEE	4.00	X		0	0	0
IBRAHIM SALEH
TRUSTEE	5.00	X		0	0	0
KHURRAM ZIA
TRUSTEE	4.00	X		0	0	0
SIRAJ GHAFFAR
TRUSTEE	4.00	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	36312	AllOtherContributions
Total Contributions	36312	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	TUITION & FEES	Description
Business Code	611110	BusinessCode
Total Revenue Column	686935	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Program Service Revenue	686935	TotalProgramServiceRevenue
Gross Income Fundraising Events	3658	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	2703	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	955	TotalRevenueColumn
Exclusion	$955	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	724202	TotalRevenueColumn
Related Or Exempt Function Income	686935	RelatedOrExemptFunctionIncome
Exclusion	$955	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	393873	Total
Program Services	370373	ProgramServices
Management And General	23500	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	3718	Total
Program Services	2262	ProgramServices
Management And General	1456	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	33549	Total
Program Services	31751	ProgramServices
Management And General	1798	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	300	Total
Program Services	0	ProgramServices
Management And General	300	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	9142	Total
Program Services	0	ProgramServices
Management And General	9142	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1553	Total
Program Services	101	ProgramServices
Management And General	1452	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	31420	Total
Program Services	18509	ProgramServices
Management And General	845	ManagementAndGeneral
Fundraising	12066	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	22410	Total
Program Services	12454	ProgramServices
Management And General	9103	ManagementAndGeneral
Fundraising	853	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	129239	Total
Program Services	100304	ProgramServices
Management And General	28577	ManagementAndGeneral
Fundraising	358	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	13576	Total
Program Services	13576	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	15032	Total
Program Services	13529	ProgramServices
Management And General	1503	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3282	Total
Program Services	2287	ProgramServices
Management And General	995	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PROGRAM/CURRICULUM SUPPLIES	41417	41417	0	0
COMMUNICATION EXPENSE	3095	1447	774	874
BAD DEBT EXPENSE	7241	7241	0	0

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5458	Total
Program Services	3507	ProgramServices
Management And General	1951	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	714305	Total
Program Services	618758	ProgramServices
Management And General	81396	ManagementAndGeneral
Fundraising	14151	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	42762	BOY
EOY	116935	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	5200	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	37864	BOY
EOY	34520	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	13457	BOY
EOY	23725	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	52886	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	26664	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	28024	BOY
EOY	26222	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	127307	BOY
EOY	201402	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	71018	BOY
EOY	10310	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	63899	BOY
EOY	188805	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	134917	BOY
EOY	199115	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-7610	BOY
EOY	2287	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-7610	BOY
EOY	2287	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	127307	BOY
EOY	201402	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	9897	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii
Public Support Total170	0	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Public Support Pertcentage170	0	PublicSupportPertcentage170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	18230	InvestmentCostOrOtherBasis
Depreciation	11018	Depreciation
Book Value	7212	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	34656	InvestmentCostOrOtherBasis
Depreciation	15646	Depreciation
Book Value	19010	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	26222	TotalOfBookValueLandBuildings
Total Revenue	724202	TotalRevenue
Total Expenses	714305	TotalExpenses
Excess Or Deficit For Year	9897	ExcessOrDeficitForYear
Excess Or Deficit Per FS	9897	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	716961	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	716961	RevenueSubtotal
Other Revenues Not Included	7241	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	7241	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	724202	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	707064	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	707064	ExpensesSubtotal
Other Expenses Not Included	7241	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	7241	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	714305	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)

IdentifierIdentifier	ExplanationExplanation
Pt X	FOOTNOTE TO FINANCIAL STATEMENTS ADDRESSING ASC TOPIC 740:
	"IN ACCORDANCE WITH ASC TOPIC 740,INCOME TAXES, ILM IS REQUIRED TO RECOGNIZE THE FINANCIAL STATMENT EFFECT OF CERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE UPHELD UPON EXAMINATION BY THE TAXING AUTHORITY. ILM EVALUATES ON AN ANNUAL BASIS ITS TAX POSITIONS TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS AND AS REFLECTED IN ITS FINANCIAL STATEMENTS WITH REGARD TO ISSUES AFFECTING ITS TAX EXEMPT STATUS, UNRELATED
	BUSINESS INCOME AND OTHER MATTERS AND ADDRESSES ANY UNCERTAINTIES AS THEY ARISE. INFORMATION RETURNS FOR ILM ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES."
Pt XII Line 4b	FOR FINANCIAL STATEMENT PRESENTATION BAD DEBT EXPENSE NETTED
	AGAINST REVENUE; FOR FORM 990 REVENUE SHOWN GROSS
Pt XIII Line 4b	FOR FORM 990 BAD DEBT EXPENSE SHOWN AS PART OF FUNCTIONAL EXPENSE;
	FOR FINANCIAL STATEMENT PRESENTATION NETTED AGAINST REVENUE

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	false	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	ExplanationExplanation
Line 3	SEE PART II BELOW ILM CUSTIMARILY DRAWS STUDENTS FROM LOCAL COMMUNITIES AND
Line 4d	ILM INCLUDES AN OPTIONAL QUESTION OF RACE ON STUDENT APPLICATIONS. THIS IS NOT REQUIRED INFORMATION AND IS NOT REQUIRED FOR FACULTY OR STAFF TO DISCLOSE RACE OR ETHINIC BACKGROUND.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (15 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	THE FORM 990 WAS REVIEWED BY THE TREASURER OF THE BOARD
	OF DIRECTORS BEFORE FILING AND IS MADE AVAILABLE TO ALL MEMBERS.
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 15	THE PRINCIPAL'S COMPENSATION IS REVIEWED BY THE INDEPENDENT
	BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE SALARY IS BASED ON
	INFOMATION OBTAINED FOR SIMILAR POSITIONS IN OTHER PRIVATE SCHOOLS
	OF COMPARABLE SIZE AND GEOGRAPHIC LOCATION. BOARD OF DIRECTORS'
	OFFICERS DO NOT RECEIVE COMPENSATION, NOR DO 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.