2013-02-13T06:01:00-08:00 2012-07-31 JW LLOP CPA PC 180 ALLEN ROAD NE SUITE 207 N SANDY SPRINGS GA 30328 990 2011-08-01 800200534 ILM ACADEMY INC ILMA 6786241157 11660 ALPHARETTA HIGHWAY ROSWELL GA 30076 HAMMAD SOPHIE 6786241157 2013-02-11 true JWLLOP CPAPC 4049172700 2013-02-13 2011 2016-03-07 17:11:31Z HAMMAD SOPHIE 11660 ALPHARETTA HIGHWAY ROSWELL GA 30076 726905 false X N/A X 2008 GA ILM ACADEMY OFFERS EDUCATIONAL SERVICES TO STUDENT FROM PRE-KINDERGARTEN THROUGH FOURTH GRADE 7 7 22 10 0 25777 36312 476365 686935 0 7503 955 509645 724202 0 0 315380 431140 0 14151 179811 283165 495191 714305 14454 9897 127307 201402 134917 199115 -7610 2287 ILM ACADEMY OFFERS EDUCATIONAL SERVICES false false 618758 686935 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. 618758 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 true 22 true false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false true true false X HAMMAD SOPHIE 6786241157 11660 ALPHARETTA HWY 155 ROSWELL GA 30076 X BASSAM MESHAAL 4.00 X X 0 0 0 HAMMAD SOPHIE 6.00 X X 0 0 0 SHAFIQ HOSSAIN 6.00 X X 0 0 0 YACINE ZEHANI 4.00 X 0 0 0 IBRAHIM SALEH 5.00 X 0 0 0 KHURRAM ZIA 4.00 X 0 0 0 SIRAJ GHAFFAR 4.00 X 0 0 0 false false false 36312 36312 TUITION & FEES 611110 686935 686935 3658 2703 955 955 724202 686935 955 393873 370373 23500 0 3718 2262 1456 0 33549 31751 1798 0 300 0 300 0 9142 0 9142 0 1553 101 1452 0 31420 18509 845 12066 22410 12454 9103 853 129239 100304 28577 358 13576 13576 0 0 15032 13529 1503 0 3282 2287 995 0 PROGRAM/CURRICULUM SUPPLIES 41417 41417 0 0 COMMUNICATION EXPENSE 3095 1447 774 874 BAD DEBT EXPENSE 7241 7241 0 0 5458 3507 1951 0 714305 618758 81396 14151 42762 116935 5200 37864 34520 13457 23725 52886 26664 28024 26222 127307 201402 71018 10310 63899 188805 134917 199115 X -7610 2287 -7610 2287 127307 201402 9897 X false true true X false X 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18230 11018 7212 34656 15646 19010 26222 724202 714305 9897 9897 716961 716961 7241 7241 724202 707064 707064 7241 7241 714305 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 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 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. 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.