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        <BusinessNameLine1Txt>SMART SOLUTIONS CPA INC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1 E ERIE ST STE 525-2419</AddressLine1Txt>
        <CityNm>Chicago</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>60611</ZIPCd>
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        <BusinessNameLine1Txt>SIHAF K12 LEARNING ACADEMY INC</BusinessNameLine1Txt>
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      <InCareOfNm>% JHAYVEONNE M WALKER</InCareOfNm>
      <BusinessNameControlTxt>SIHA</BusinessNameControlTxt>
      <PhoneNum>3186708889</PhoneNum>
      <USAddress>
        <AddressLine1Txt>350 HEARNE AVENUE</AddressLine1Txt>
        <CityNm>SHREVEPORT</CityNm>
        <StateAbbreviationCd>LA</StateAbbreviationCd>
        <ZIPCd>71103</ZIPCd>
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      <PersonNm>JHAYVEONNE M WALKER</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <PhoneNum>4695805276</PhoneNum>
      <SignatureDt>2025-11-05</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>NOMAN TAHIR</PreparerPersonNm>
      <PTIN>P02060413</PTIN>
      <PhoneNum>3123130650</PhoneNum>
      <PreparationDt>2025-11-07</PreparationDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <AmendedReturnInd>X</AmendedReturnInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SIHAFGROUP.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>82408</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>82408</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>82408</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>63898</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>255</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>7316</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>41462</OtherExpensesTotalAmt>
      <TotalExpensesAmt>112931</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-30523</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-602685</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>110</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-633098</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7668</BOYAmt>
        <EOYAmt>5625</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>6907</BOYAmt>
        <EOYAmt>4136</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>14575</BOYAmt>
        <EOYAmt>9761</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>617260</BOYAmt>
        <EOYAmt>642859</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-602685</BOYAmt>
        <EOYAmt>-633098</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SUPPORT EDUCATION AND SELF-RELIANCE.</PrimaryExemptPurposeTxt>
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        <ProgramServiceExpensesAmt>46421</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>46421</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYRIC J WALKER</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>22470</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JANGELIQUE WALKER</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>8898</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA GILES</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>4000</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JHAYVEONNE WALKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>30.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1850</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JHAYVEONNE WALKER</PersonNm>
        <USAddress>
          <AddressLine1Txt>1800 N FIELD ST APT 1911</AddressLine1Txt>
          <CityNm>DALLAS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>75202</ZIPCd>
        </USAddress>
        <PhoneNum>4695805276</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentId="990E">true</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <SchoolInd>X</SchoolInd>
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    <IRS990ScheduleE documentId="990E">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>true</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governmental Agency Financial Aid (Questions 6a and 6b)</FormAndLineReferenceDesc>
        <ExplanationTxt>WE HAVE TWO SCHOLARSHIP PROGRAMS ACE STUDENT PARTICIPATION, ANDSTUDENT SCHOLARSHIPS FOR EDUCATIONAL EXCELLENCE PROGRAM (SSEEP) / LOUISIANA SCHOLARSHIP PROGRAM (LSP). BOTH OF THESE ARE FUNDED BY THE STATE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Amended return information</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS AMENDED RETURN IS BEING FILED TO CORRECT AN EARLIER SUBMISSION OF FORM 990-N. THE ORGANIZATIONS GROSS RECEIPTS EXCEEDED $50,000, AND THE CORRECT FILING REQUIREMENT IS FORM 990-EZ.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTBANK SERVICE CHARGES 174CHILD CURRICULUM 160CLASSROOM SUPPLIES 989SUPPLIES 687MEALS (FOOD AND NUTRITION) 10,965PAYROLL TAXES 22,866VAN GAS/TRANSPORTATION 645SOFTWARES 1,714DEPRECIATION EXPENSE 2,771MISCELLANEOUS EXPENSE 26LICENSES 175ADVERTISING AND PROMOTION 290</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTADJUSTMENT 110</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of total liabilities Part II line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORY BEGINNING OF YEAR END OF YEARI/C - K12/ELP 521,122 527,326I/C - K12/SCI 61,487 58,017PAYROLL LIABILITIES 34,651 57,516</ExplanationTxt>
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    </IRS990ScheduleO>
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