﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-03T10:30:34-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>333737422</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FRAZIER &amp; DEETER ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>305 QUALITY CIRCLE</AddressLine1Txt>
        <CityNm>HUNTSVILLE</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>358065539</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>862434520</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>INSTITUTE FOR DIGITAL ENTERPRISE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ADVANCEMENT</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>INST</BusinessNameControlTxt>
      <PhoneNum>2568085651</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5021 TECHNOLOGY DRIVE NE SUITE E</AddressLine1Txt>
        <CityNm>HUNTSVILLE</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35805</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHRIS M CRUMBLY</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <PhoneNum>2568085651</PhoneNum>
      <SignatureDt>2025-10-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY ANGELA SPARKS CPA</PreparerPersonNm>
      <PTIN>P00988439</PTIN>
      <PhoneNum>2565331040</PhoneNum>
      <PreparationDt>2025-10-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <AddressChangeInd>X</AddressChangeInd>
      <PrincipalOfficerNm>CHRIS M CRUMBLY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>766 DUG HILL ROAD</AddressLine1Txt>
        <CityNm>BROWNSBORO</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35741</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>387568</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>IDEA-SET.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2021</FormationYr>
      <LegalDomicileStateCd>AL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>ENABLE AND ACCELERATE THE INCORPORATION OF DIGITAL ENGINEERING AND MANUFACTURING INTO THE WORKPLACE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>60000</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>287000</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1163689</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>100568</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1223689</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>387568</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>500</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1359653</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>232305</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1359653</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>232805</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-135964</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>154763</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>115021</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>280017</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>14711</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>42944</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>100310</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>237073</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>ENABLE AND ACCELERATE THE INCORPORATION OF DIGITAL ENGINEERING AND MANUFACTURING INTO THE WORKPLACE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1577</ExpenseAmt>
      <GrantAmt>500</GrantAmt>
      <Desc>AUBURN UNIVERSITY IS THE PRIME CONTRACTOR FOR THE SYSTEMS ENGINEERING TECHNOLOGY PROGRAM DEVELOPMENT AND APPLICATION AGREEMENT FROM THE DOD. IDEA IS ONE OF 3 SUBCONTRACTORS ON THE EFFORT. FOR 2022, IDEA INVOICED 9 PAYABLE MILESTONES FOR DEVELOPING THE CURRICULUM FOR A 2-YEAR ASSOCIATES DEGREE PATHFINDER PROGRAM OFFERED AT CALHOUN COMMUNITY COLLEGE. PROFESSIONAL EDUCATION COURSES WERE ALSO DEVELOPED AND OFFERED TO PRACTICING PROFESSIONALS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>IDEA PARTNERED WITH THE NATIONAL CENTER FOR DEFENSE AND MANUFACTURING AND MACHINING ORGANIZATION TO OFFER OUR PROFESSIONAL EDUCATION COURSES TO THE US ARMY THROUGH THE NCDMM IDIQ CONTRACT VEHICLE AND OTHER COMPANIES THROUGH OPEN ENROLLMENT.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>IDEA WAS CONTRACTED WITH DRAKE STATE COLLEGE TO OFFER A HIGH SCHOOL LEVEL BOOT CAMP FEATURING SYSTEMS ENGINEERING PRINCIPLES. TO CONTRACT FOR INSTRUCTION WAS PART OF A LARGER NASA MUREP GRANT.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>209867</ExpenseAmt>
        <Desc>IDEA CONTINUES TO ASSESS NEW OPPORTUNITIES TO EXPAND THEIR PROGRAMS. THESE EXPENSES ARE A REPRESENTATION AND ALLOCATION OF THESE EXPANSION EFFORTS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>209867</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>211444</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>true</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ANGLIN REICHMANN ARMSTRONG PC</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2565331040</PhoneNum>
        <USAddress>
          <AddressLine1Txt>305 QUALITY CIRCLE</AddressLine1Txt>
          <CityNm>HUNTSVILLE</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35806</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>TERRY ABEL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS M CRUMBLY</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF LYNN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GREG PURDY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH RICHARDSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES SCALES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID A SMITH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN WILSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>144000</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>143000</AllOtherContributionsAmt>
      <NoncashContributionsAmt>18000</NoncashContributionsAmt>
      <TotalContributionsAmt>287000</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>SAIC OAK RIDGE</Desc>
        <BusinessCd>541700</BusinessCd>
        <TotalRevenueColumnAmt>24568</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24568</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER SERVICE REVENUE</Desc>
        <TotalRevenueColumnAmt>19100</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19100</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ZIN TECHNOLOGIES INC,</Desc>
        <TotalRevenueColumnAmt>17750</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17750</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TRIDEUM CORPORATION</Desc>
        <TotalRevenueColumnAmt>15000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>YULISTA SERVICES, LLC</Desc>
        <TotalRevenueColumnAmt>13200</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>13200</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>10950</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>10950</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>100568</TotalProgramServiceRevenueAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>387568</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>100568</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>500</TotalAmt>
        <ProgramServicesAmt>500</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>200</TotalAmt>
        <ProgramServicesAmt>150</ProgramServicesAmt>
        <ManagementAndGeneralAmt>50</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>39400</TotalAmt>
        <ProgramServicesAmt>29550</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9850</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>136961</TotalAmt>
        <ProgramServicesAmt>136961</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>3925</TotalAmt>
        <ProgramServicesAmt>2944</ProgramServicesAmt>
        <ManagementAndGeneralAmt>981</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>18916</TotalAmt>
        <ProgramServicesAmt>14187</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4729</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3784</TotalAmt>
        <ProgramServicesAmt>2925</ProgramServicesAmt>
        <ManagementAndGeneralAmt>859</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>6051</TotalAmt>
        <ProgramServicesAmt>5301</ProgramServicesAmt>
        <ManagementAndGeneralAmt>750</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1077</TotalAmt>
        <ProgramServicesAmt>1077</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>8185</TotalAmt>
        <ProgramServicesAmt>6139</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2046</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>1453</TotalAmt>
        <ManagementAndGeneralAmt>1453</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACTED SERVICES</Desc>
        <TotalAmt>10520</TotalAmt>
        <ProgramServicesAmt>10520</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MEMBERSHIP &amp; SUBSCRIPTION</Desc>
        <TotalAmt>1190</TotalAmt>
        <ProgramServicesAmt>1190</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>INTERNET &amp; TV SERVICES</Desc>
        <TotalAmt>643</TotalAmt>
        <ManagementAndGeneralAmt>643</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>232805</TotalAmt>
        <ProgramServicesAmt>211444</ProgramServicesAmt>
        <ManagementAndGeneralAmt>21361</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>86417</BOYAmt>
        <EOYAmt>137737</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>28604</BOYAmt>
        <EOYAmt>140804</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <EOYAmt>1476</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>115021</BOYAmt>
        <EOYAmt>280017</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>12873</BOYAmt>
        <EOYAmt>28802</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1838</BOYAmt>
        <EOYAmt>14142</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>14711</BOYAmt>
        <EOYAmt>42944</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>100310</BOYAmt>
        <EOYAmt>237073</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>100310</BOYAmt>
        <EOYAmt>237073</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>115021</BOYAmt>
        <EOYAmt>280017</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>154763</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>-18000</DonatedServicesAndUseFcltsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>5000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>287000</CurrentTaxYearAmt>
        <TotalAmt>362000</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>5000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>10000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>287000</CurrentTaxYearAmt>
        <TotalAmt>362000</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>362000</PublicSupportTotal170Amt>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>58</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>58</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>362058</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>2380216</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>58</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <OtherLiabilitiesOrgGrp>
        <Desc>CREDIT CARD PAYABLE</Desc>
        <Amt>14142</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>14142</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>387568</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>387568</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>387568</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>232805</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>232805</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>232805</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>IDEA CONTINUES TO ASSESS NEW OPPORTUNITIES TO EXPAND THEIR PROGRAMS. THESE EXPENSES ARE A REPRESENTATION AND ALLOCATION OF THESE EXPANSION EFFORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHRIS M. CRUMBLY 766 DUG HILL ROAD BROWNSBORO, AL 35741 JEFF LYNN 1675 CHEROKEE ROAD ALEXANDER CITY, AL 35010 DAVID A. SMITH 704 CLINTON AVENUE EAST HUNTSVILLE, AL 35801 GREG PURDY AUBURN UNIVERSITY AUBURN, AL 36849</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACTED SERVICES 136,961 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>