Nonprofit · EIN 26-2903667
FEDERAL STUDENT SCHOLARSHIP ORGANIZATION
Tax-exempt · CUMMING, GA 30028
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,230,876 | $12,699,049 | -$468,173 | $5,612,063 | $388,049 | $5,224,014 |
| December 31, 2024 | 990 | $12,916,003 | $13,025,933 | -$109,930 | $5,160,849 | $12,980 | $5,147,869 |
| December 31, 2023 | 990 | $14,034,855 | $12,538,661 | $1,496,194 | $5,269,579 | $12,780 | $5,256,799 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,066,595
- Program service revenue
- $0
- Investment income
- $164,281
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $11,799,624
- Compensation of officers, directors and key employees
- $248,643
- Other salaries and wages
- $91,980
- Salaries, compensation and benefits (total)
- $415,935
- Professional fundraising fees
- $0
- Occupancy
- $35,000
- Travel
- $18,378
- Depreciation
- $57,815
- Program services (functional)
- $12,386,445
- Management and general (functional)
- $287,053
- Fundraising (functional)
- $25,551
Balance sheet and other
- Total assets, start of year
- $5,160,849
- Total assets, end of year
- $5,612,063
- Total liabilities, end of year
- $388,049
- Net assets, end of year
- $5,224,014
- Net assets without donor restrictions
- $272,120
- Net assets with donor restrictions
- $4,951,894
- Gross receipts
- $12,230,876
- Employees
- 5
- Volunteers
- 0
- Year formed
- 2008
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID B NEYER | PRESIDENT & CEO Trustee or director, Officer | 50 | $197,000 | $45,643 |
| ROBERT J JASION | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
| FULTON LEWIS | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
| TRACY BAGGETT | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAVID B NEYER | PRESIDENT & CEO Trustee or director | 50 | $280,000 | $56,400 |
| ROBERT J JASION | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
| FULTON LEWIS | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
| TRACY BAGGETT | TRUSTEE Trustee or director | 1 | $2,000 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| David B Neyer | President & CEO Trustee or director | 40 | $258,044 | $22,285 |
| Mark C Langston | former trustee | 5 | $120 | $34,414 |
| Robert J Jasion | Trustee Trustee or director | 5 | $2,000 | $12,575 |
| Fulton Lewis | Trustee Trustee or director | 1 | $2,000 | $0 |
| Tracy Baggett | Trustee Trustee or director | 1 | $2,000 | $0 |
Address and contacts
- Address (IRS master file)
- 525 TRIBBLE GAP RD UNIT 1752, CUMMING, GA 30028-2919
- In care of
- % ROBERT J JASION
- Principal officer (990 for 2025)
- DAVID B NEYER, PO BOX 1752, CUMMING, GA 30028
- Signed the 990
- DAVID B NEYER, PRESIDENT AND CEO
- Phone
- (678) 947-0238
- Website
- GEORGIASSO.COM
- Return prepared by
- MARSHALL JONES
Mission
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 SCHOOLS OF THEIR PARENTS' CHOICE .
Program accomplishments
- THE ORGANIZATION IS DEDICATED TO OFFERING STUDENTS FROM LOW AND MIDDLE INCOME FAMILY OPPORTUNITIES TO ATTEND PRIVATE SCHOOLS OF THEIR PARENTS' CHOICE. DURING 2025, THE ORGANIZATION AWARDED 3,803 SCHOLARSHIPS TO ELIGIBLE STUDENTS ATTENDING 102 PRIVATE SCHOOLS.Expenses $12,386,445 · grants $11,799,624
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-2903667
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B12)
- Assets (IRS master file)
- $5,612,063
- Income (IRS master file)
- $12,230,876
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,230,876 | $12,699,049 | $5,612,063 | XML |
| 990 | December 2024 | $12,916,003 | $13,025,933 | $5,160,849 | IRS |
| 990 | December 2023 | $14,034,855 | $12,538,661 | $5,269,579 | XML |
| 990 | December 2022 | $9,242,773 | $9,597,922 | $3,773,971 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2903667).
Questions about FEDERAL STUDENT SCHOLARSHIP ORGANIZATION
- What is the EIN of FEDERAL STUDENT SCHOLARSHIP ORGANIZATION?
- The employer identification number (EIN) of FEDERAL STUDENT SCHOLARSHIP ORGANIZATION is 26-2903667.
- Is FEDERAL STUDENT SCHOLARSHIP ORGANIZATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to FEDERAL STUDENT SCHOLARSHIP ORGANIZATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FEDERAL STUDENT SCHOLARSHIP ORGANIZATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FEDERAL STUDENT SCHOLARSHIP ORGANIZATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FEDERAL STUDENT SCHOLARSHIP ORGANIZATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FEDERAL STUDENT SCHOLARSHIP ORGANIZATION?
- The 990 for the year ended December 31, 2025 names DAVID B NEYER.
- Who are the officers and directors of FEDERAL STUDENT SCHOLARSHIP ORGANIZATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $197,000 (DAVID B NEYER, PRESIDENT & CEO).
- How much revenue does FEDERAL STUDENT SCHOLARSHIP ORGANIZATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,230,876, expenses of $12,699,049 and total assets of $5,612,063 at year end.
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