2024-11-15T10:20:32-08:00 2023-12-31 581866606 Le Roy Cole & Stephens LLC 101 Samaritan Drive Cumming GA 30040 990 2023-01-01 262903667 Georgia Student Scholarship Organization SSO Inc GEOR 7703778080 PO Box 1752 Cumming GA 30028 David B Neyer President & CEO 2024-11-15 true true Charles W Cole CPA P01246722 7708891470 X 2023 2024-10-15 13:58:12Z PO Box 1752 Cumming GA 30028 14034855 false X www.georgiasso.com X 2008 GA Georgia Student Scholarship Organization (SSO) Inc., is a nonprofit Georgia Corporation dedicated to offering students from low and middle income family opportunities to attend private K-12 schools of their parents' choice. 4 3 6 0 9242773 13986687 0 48168 0 9242773 14034855 8985579 11688926 0 438660 632058 0 72322 173683 217677 9597922 12538661 -355149 1496194 3773971 5269579 13366 12780 3760605 5256799 Georgia Student Scholarship Organization (SSO) Inc., is a nonprofit Georgia Corporation dedicated to offering students from low and middle income family opportunities to attend private K-12 schools of their parents' choice. false false 12199976 11688926 The organization is dedicated to offering students from low and middle income family opportunities to attend private K-12 schools of their parents' choice. During 2023 the Organization awarded 3,234 scholarhships to eligible students attending 108 nonpublic K-12 schools. 12199976 true false false true false false false false false false true false false false false true true false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false true 8 0 true 6 true false false false false false false false 0 false false false false false false false X 4 3 false false false false true true false true true false false true true true true false true true true false GA X X David Neyer 7707730401 PO Box 1752 Cumming GA 30028 David B Neyer President & CEO 40.00 0.00 X 258044 0 22285 Mark C Langston former trustee 5.00 0.00 120 0 34414 Robert J Jasion Trustee 5.00 0.00 X 2000 0 12575 Fulton Lewis Trustee 1.00 0.00 X 2000 0 0 Tracy Baggett Trustee 1.00 0.00 X 2000 0 0 264164 69274 1 true true false 0 13986687 13986687 0 48168 48168 0 0 0 0 0 0 0 0 14034855 48168 11853 11853 11677073 11677073 0 0 333438 103902 179536 50000 0 232095 232095 0 30463 30463 36062 16532 15897 3633 0 0 12500 12500 20000 20000 0 0 4610 1655 1592 1363 0 0 0 0 0 24493 17145 4899 2449 0 0 0 0 0 5869 5869 Technology services 64538 38723 19361 6454 Internet & Telephone 44396 26637 13319 4440 SUPPLIES 39650 23790 11895 3965 BANK CHARGES 1441 1441 180 108 54 18 12538661 12199976 266363 72322 3768455 5265696 0 0 0 0 0 0 0 5516 3883 5818 5818 0 0 0 0 0 0 3773971 5269579 13366 12780 13366 12780 X 18126 36828 3742479 5219971 3760605 5256799 3773971 5269579 1496194 X X false true X true false X 7451707 8300725 9720252 9242773 13986687 48702144 0 0 7451707 8300725 9720252 9242773 13986687 48702144 0 48702144 48168 48168 0 0 48750312 0.99900 1.00000 X false false 20000 20000 12518661 12538661 776933 194233 false 558863 629771 776933 1965567 2948351 10000 21000 20000 51000 136716 157443 194233 488392 732588 5818 5818 X 14034855 14034855 14034855 12538661 12538661 12538661 Part X : FIN48 Footnote The Organization has been granted tax-exempt status under section 501(a) of the Internal Revenue Code (the Code) as an organization described in Section 501(c)(3) whereby only unrelated business income, as defined by Section 512(a)(1) of the Code, is subject to federal income tax. The Organization had no significant unrelated taxable income during 2023. Accordingly, no provision or benefit for income taxes has been recorded in the accompanying financial statements. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Organization applies the provisions of accounting standards for income taxes. These standards require that a tax position be recognized or derecognized based on a more-likely-than-not threshold. This applies to positions taken or expected to be taken in a tax return. The Organization does not believe its financial statements include any material uncertain tax positions. The Organization is no longer subject to federal or state income tax examination by tax authorities for years prior to 2019. true Georgia Goal Scholarship Prog 3740 Davinci Court Peachtree Corne GA 30092 651280229 11853 0 Tuition Grants 1 0 tuition grants 3234 11677073 Additional Supplemental Information Part I, Line 2The procedures for awarding tuition grants are initiated by notifying the nonpublic K-12 school of the availability of the tuition grant amount to be provided by the Organization. Tuition grants awards are based upon the criteria established by the participating K-12 schools. Parents must complete and submit an on line scholarship application for each eligible student to the participating K-12 school. The application must include: the name of the parent and the student, the parent's address, the student's date of birth,confirmation of the student's eligibility to receive a tuition grant under Georgia law and the family's adjusted gross income. The application must be signed by both the parent and a official at the participating school. After the participating school approves the student's tuition grant the information is forward to the Organization for processing of the tuition grant. Tuition checks are made payable to the parent and the participating school and mailed to the school. Both the parent and participating school endorse the check and it is deposited into the participating school's account. X X false false false false false false false false false David B Neyer President & CEO 183044 75000 22285 280329 Mark C Langston former trustee 120 34414 34534 Form 990, Part VI, Section A, Line 6 The organization was organized as a not-for-profit corporation. The organization is governed by a board of trustees. The board has four trustees, of which three are independent trustees. In the event the organization is dissolved the governing members are not eligible to receive any of the organization's assets, instead as provided in the organization's articles of incorporation,the assets of the organization are to be distributed to another 501(c)(3) organization or a government entity. Form 990, Part VI, Section B, Line 11b A copy of the annual tax return is distributed to all four trustees for review before filing. Form 990, Part VI, Section B, Line 12c The board of trustees monitors and enforces compliance with the organization's conflict of interest policy at its regular board meetings. All financial transactions involving the non-independent trustees must be reviewed and approved by the independent trustees. Form 990, Part VI, Section B, Line 15a Compensation of officers, CEO and key employees is approved by the independent board of trustees by comparing compensation of the organization's employee with comparable compensation of employees of other non-profits. Form 990, Part VI, Section B, Line 15b Compensation of officers, CEO and key employees is approved by the independent board of trustees by comparing compensation of the organization's employee with comparable compensation of employees of other non-profits. Form 990, Part VI, Section C, Line 18 Copies are provided upon written request Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy and audited financial statements are available to the public upon written request. Form 990, Part XII, Line 2c No changes this year to the oversight process or selection process.