2025-02-26T09:49:58-06:00 2024-04-30 HENDERSON BRADY LLP PO BOX 724495 ATLANTA GA 31139 990 2023-05-01 262693572 THE APOGEE GEORGIA SCHOOL CHOICE SCHOLARSHIP FUND % JOHN PANESSA APOG 4044197123 3330 CUMBERLAND BLVD SUITE 400 ATLANTA GA 30339 KEVIN MCGRATH TRUSTEE 4044197123 2025-03-15 true true KEVIN M BRADY P00365531 4044197121 2023 2025-03-06 01:10:19Z KEVIN MCGRATH 3330 CUMBERLAND BLVD SUITE 400 ATLANTA GA 30339 16190129 false X APOGEE123.ORG X 2008 GA THE ORGANIZATION PROVIDES SCHOLARSHIP FUNDS TO ELEMENTARY AND SECONDARY SCHOOL STUDENTS THROUGHOUT GEORGIA. 3 3 0 0 15832050 16073972 0 0 3286 116157 0 0 15835336 16190129 13475013 17162790 0 0 0 0 0 0 0 666951 694859 14141964 17857649 1693372 -1667520 23242528 21575009 0 0 23242528 21575009 X THE APOGEE GEORGIA SCHOOL CHOICE SCHOLARSHIP FUND IS A STUDENT SCHOLARSHIP ORGANIZATION CREATED PURSUANT TO GEORGIA LAW (O.C.G.A. SECTION 20-2A-1). THE ORGANIZATION PROVIDES SCHOLARSHIP FUNDS FOR ELEMENTARY AND SECONDARY SCHOOL STUDENTS. THE SCHOLARSHIP FUND IS LIMITED TO GEORGIA STUDENTS AND GEORGIA PRIVATE SCHOOLS. false false 17604790 17162790 THE EXEMPT PURPOSE IS TO PROVIDE SCHOLARSHIPS FOR ELEMENTARY AND SECONDARY SCHOOL STUDENTS THROUGHOUT THE STATE OF GEORGIA. 17604790 true true false true false false false false false false false false false false false true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 6 0 true 0 false false false false false false false false false false false false X 3 3 false true false false false false false true true false false true true true true true true false false false GA X JOHN PANESSA 4044197123 3330 CUMBERLAND BLVD STE 400 ATLANTA GA 30339 X ALAN PECHTER TRUSTEE 3.0 0.0 X 0 0 0 KEVIN MCGRATH TRUSTEE 3.0 0.0 X 0 0 0 PETER MAHER TRUSTEE 3.0 0.0 X 0 0 0 0 0 0 0 false false false EE SOLUTIONS LLC 2720 MEADOW DRIVE MARIETTA GA 30062 MANAGEMENT 594000 1 16073972 16073972 0 116157 116157 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16190129 116157 0 17162790 17162790 0 0 0 0 0 0 0 0 552500 442000 110500 5180 5180 34350 34350 60000 60000 0 0 0 0 42829 42829 0 0 0 0 0 0 0 0 0 0 17857649 17604790 252859 0 0 0 23242528 21575009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23242528 21575009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2097274 2347509 21145254 19227500 23242528 21575009 23242528 21575009 -1667520 1 X false true true false X 12964306 12578992 14565889 15832050 16073972 72015209 0 0 12964306 12578992 14565889 15832050 16073972 72015209 0 72015209 46350 14793 15855 3286 116157 196441 0 0 72211650 0.99728 0.99881 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 60000 60000 false LOBBYING THE LOBBYING ACTIVITY CONSISTS OF KEEPING THE ORGANIZATION INFORMED OF ANY AND ALL ACTIVITY RELATED TO THE TAX CREDIT PROGRAM AS WELL AS GIVING THE ORGANIZATION A VEHICLE TO INTERJECT THOUGHTS AND CONCERNS RELATED TO PROPOSED LEGISLATION. 0 0 X 16190129 16190129 16190129 17857649 17857649 17857649 PART X, LINE 2 THE FUND IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FUND HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FUND QUALIFIES AS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT OF THE FUND CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES AND RECOGNIZES A LIABILITY OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR, INCLUDING CHANGES IN THE FUND'S STATUS AS A NONPROFIT ENTITY. MANAGEMENT BELIEVES THE FUND MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NO INCOME SUBJECT TO UNRELATED BUSINESS INCOME TAX, THEREFORE NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE FINANCIAL STATEMENTS. THE FUND'S TAX RETURNS FOR THE LAST THREE YEARS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAX JURISDICTION, AND MAY CHANGE UPON EXAMINATION. true TUITION GRANTS AND SCHOLARSHIP AWARDS 2445 17162790 PROCEDURES FOR MONITORING GRANTS THE ORGANIZATION REQUIRES EACH SCHOOL MAKING A SCHOLARSHIP REQUEST TO COMPLETE A "SCHOLARSHIP RECOMMENDATION FORM" STATING THE APPLICANT'S NEED, AGE, CURRENT SCHOOL, AND GRADE THEY ARE ENTERING. ALSO, EACH SCHOOL MUST SIGN A FORM THAT STATES WHO IS ELIGIBLE FOR SCHOLARSHIPS UNDER THE GUIDELINES OF THE LAW. THE ORGANIZATION REVIEWS EACH "SCHOLARSHIP RECOMMENDATION FORM" TO DETERMINE THAT ELIGIBILITY IS COMPLIANT WITH THE LAW. ONLY THEN DOES AN APPLICANT RECEIVE A SCHOLARSHIP. Part VI, Section B, Line 11B A sub-committee of the Board reviews the return in conjunction with the outside CPA tax preparer and the return is provided to all Board members before filing. Part VI, Section C, Line 19 Governing documents are available upon request. Part VI, Section B, Line 12c At each board meeting, consistent with taxpayer's conflict of interest policy, interested persons must disclose the existence of any potential conflict, disclose all material facts to the non-interested trustees, and the remaining non-interested trustees decide if a conflict of interest exists, and if so, whether the organization can obtain a more advantageous arrangement from a person or entity that would not give rise to a conflict.