2026-04-30T10:35:38-07:00 2025-06-30 260015374 ULLMANN AND COMPANY P C 4647 N 32ND ST STE 280 PHOENIX AZ 85018 990EZ 2024-07-01 810971185 STUDENTS FIRST FOUNDATION STUD 4806895999 1555 N FIESTA BLVD GILBERT AZ 85233 JAMES LEE Chairman 2026-04-29 true true JARED VAN ARSDALE P00882000 6022240166 2024 2025-03-06 01:10:19Z X X WWW.SFFAZ.ORG X X 17206 X 17206 0 0 0 0 17206 98000 9500 284 107784 -90578 252748 1000 163170 X 252748 149963 13207 252748 163170 252748 163170 AT STUDENTS FIRST FOUNDATION, IT IS OUR PURPOSE TO HELP STUDENTS FROM ALL WALKS OF LIFE HAVE AFFORDABLE OPPORTUNITIES TO HIGH QUALITY PRIVATE EDUCATION. THE ORGANIZATION AWARDED 352 SCHOLARSHIPS TO STUDENTS THAT ATTEND PRIVATE SCHOOLS IN THE STATE OF ARIZONA, PURSUANT TO ARS 43-1603 AND 43-1503.THE ORGANIZATION HELPS ARIZONA FAMILIES ATTAIN AFFORDABLE PRIVATE K-12 EDUCATION THAT BEST FITS THEIR NEEDS, WITH A SPECIAL FOCUS ON HELPING FAMILIES WITH FINANCIAL AND MINORITY HARDSHIP. 98000 98000 98000 JAMES LEE Chairman 1.00 0 JEREMIAH LEE Director 3.00 0 BRENDA LEE Director 1.00 0 false false false false false false false 0 0 0 false 0 0 false GRADUATION SOLUTIONS 1555 N FIESTA BLVD GILBERT AZ 85233 4805895999 false false false false false false false false false false false NONE NONE true X 192484 98324 126630 318145 17206 752789 0 0 192484 98324 126630 318145 17206 752789 534944 217845 0 0 0 752789 0.28940 0.27640 X Part I: Additional Information THE ORGANIZATION MEETS THE FACTS-AND-CIRCUMSTANCES TEST AS IT IS AN ARIZONA SCHOOL TUITION ORGANIZATION THAT SOLICITS DONATIONS FROM ARIZONA TAXPAYERS (THE PUBLIC) THAT QUALIFY FOR ARIZONA STATE INCOME TAX CREDITS. ALL ARIZONA TAXPAYERS ARE QUALIFIED FOR THESE CREDITS (INCLUDING CORPORATE AND INDIVIDUAL TAX PAYERS AND PASS-THROUGH S CORPORATIONS). ALTHOUGH THE HISTORICAL PUBLIC SUPPORT TOTAL DROPPED BELOW 33 1/3%, THE ORGANZIATION RECEIVED 100% OF ITS DONATIONS FROM THE GENERAL PUBLIC IN THE 2024 TAX YEAR. THE ORGANIZATION MAINTAINS A CONTINUOUS, BONA-FIDE FUNDRAISING PROGRAM TO SOLICIT DONATIONS FROM THE GENERAL PUBLIC THROUGH THE ARIZONA STATE TAX CREDIT PROGRAM. INDIVIDUAL DONORS COME FROM A BROAD SWATH OF THE PUBLIC, BUT HISTORICALLY, THE LARGER CORPORATE DONATIONS CAME FROM TWO CORPORATIONS, LEADING THIS HISTORICAL PERCENTAGE TO DROP BELOW 33 1/3%. THE ORGANIZATION DOES NOT EXPECT THOSE MAJOR DONATIONS TO RECUR EACH YEAR.THE ORGANIZATION PROVIDES SCHOLARSHIPS TO STUDENTS AT 29 DIFFERENT PRIVATE SCHOOLS THROUGHOUT ARIZONA. THE ORGANIZATION PLANS TO CONTINUE FUNDRAISING FOR INDIVIDUAL CONTRIBUTIONS FROM THE GENERAL PUBLIC AND SOLICIT ADDITIONAL CORPORATE DONATIONS FROM NEW CORPORATE DONORS IN THE FUTURE. Part I, Line 12f: Supported Org Not Named in Organizing Documents Grants and Similar Amounts Paid In Excess of $5,000.1 | Donee's Name: 352 SCHOLARSHIPS UNDER $5,000 EACH | Cash Amount Given: $98000 Other Expenses.1 BANK FEES $284 Other Assets.1 DUE FROM RELATED PARTY - Beginning $0 DUE FROM RELATED PARTY - Ending $13207