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        <OtherCostOrOtherBasisAmt>30000</OtherCostOrOtherBasisAmt>
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        <BookValueAmt>18750</BookValueAmt>
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        <BookValueAmt>0</BookValueAmt>
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      <TotalBookValueLandBuildingsAmt>18750</TotalBookValueLandBuildingsAmt>
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      <NondiscriminatoryPolicyStmtInd>1</NondiscriminatoryPolicyStmtInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Policies of the Griffin Region College and Career Academy and the Griffin-Spalding County School System are posted online on the websites.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The operation of the Griffin Region College and Career Academy is primarily funded by the Griffin-Spalding County School System with tuition paid by the Butts County School System and the Pike County School System.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>The operation of the Griffin Region College and Career Academy is primarily funded by the Griffin-Spalding County School System with tuition being paid by the Butts County School System and the Pike County School System.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Header, Line A</FormAndLineReferenceDesc>
        <ExplanationTxt>GRIFFIN REGION COLLEGE AND CAREER ACADEMY INC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Griffin-Spalding County School System (GSCS) is the fiscal agent for Griffin Region College and Career Academy, Inc. GSCS paid for and submitted tax documentation (W-3). See Schedule R.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Griffin Region College and Career Academy, Inc. (GRCCA) did not have unrelated business income greater than $1,000. For FY 24, revenue was $0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 13a</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization is not licensed to issue qualified health plans in more than one state. The Griffin-Spalding County School System is the fiscal agent for the Griffin Region College and Career Academy, and GRCCA employees are eligible for participation in the State Health Benefit Plan for Georgia.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization does not provide indoor tanning services. This question is not applicable to GRCCA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>There are no material differences in voting rights among members of the governing body nor broad authority delegated to an executive committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 8b</FormAndLineReferenceDesc>
        <ExplanationTxt>The GRCCA does not currently have committees with the authority to act on behalf of the governing body.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 10a</FormAndLineReferenceDesc>
        <ExplanationTxt>The GRCCA does not have local chapters, branches or affiliates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 has been provided to the governing body for review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The conflict of interest policy is a part of the annual board training.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation was directly compared to other college and career academies in Georgia as well as the salaries of administrators in the three participating public school systems. CEO compensation is not paid by GRCCA, Inc., but rather GSCS (related party).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Financial statements are prepared and presented quarterly to the governing body during meetings open to the public. Governing documents are available on the GRCCA website.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>The CEO is paid as an employee of the Griffin-Spalding County School System.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 3b</FormAndLineReferenceDesc>
        <ExplanationTxt>Not applicable. The organization did not receive a federal award that required a single audit. The financials of the GRCCA are audited along with the financials of the its fiscal agent, the Griffin-Spalding County School System.</ExplanationTxt>
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          <AddressLine2Txt>216 South 6th Street</AddressLine2Txt>
          <CityNm>Griffin</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
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      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
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          <BusinessNameLine1Txt>Griffin-Spalding County Board of Education</BusinessNameLine1Txt>
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        <FormAndLineReferenceDesc>Schedule R, Part V, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>The shared employee is the CEO of the Griffin Region College and Career Academy who is paid as an employee of the Griffin-Spalding County School System (fiscal agent of GRCCA, Inc.). The breakdown is $132,775 salary and $35,915 for benefits. During FY24, office space was shared with the individual; however, the actual cost was nominal.</ExplanationTxt>
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