Nonprofit · EIN 45-2492796
CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC
Also known as OLD GRAMMARIANS SOCIETY-AMERICAS
Tax-exempt (reinstated) · MARIETTA, GA 30007
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $225,118 | $156,271 | $68,847 | $308,093 | $0 | $308,093 |
| July 31, 2024 | 990-EZ | $126,094 | $131,111 | -$5,017 | $239,246 | – | $239,246 |
| July 31, 2023 | 990-EZ | $162,098 | $141,087 | $21,011 | $244,263 | – | $244,263 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $207,137
- Membership dues
- $7,400
- Program service revenue
- $0
- Investment income
- $17,981
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $101,266
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,000
- Travel
- $16,795
- Program services (functional)
- $103,311
- Management and general (functional)
- $52,960
Balance sheet and other
- Total assets, start of year
- $239,246
- Total assets, end of year
- $308,093
- Total liabilities, end of year
- $0
- Net assets, end of year
- $308,093
- Net assets without donor restrictions
- $308,093
- Gross receipts
- $225,118
- Employees
- 0
- Year formed
- 2014
- 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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leke Ogunmefun | PRESIDENT Trustee or director, Officer | 7 | $0 |
| Babbie Adewole | VICE PRESIDENT Trustee or director, Officer | 4 | $0 |
| Bayo Cole | GENERAL SECRETARY Trustee or director, Officer | 8 | $0 |
| Oluwaseyi Adetunji | ASSISTANT GENERAL SECRETARY Trustee or director, Officer | 4 | $0 |
| Ben Blagogee | FINANCIAL SECRETARY Trustee or director, Officer | 4 | $0 |
| Mutiu Aremu | TREASURER Trustee or director, Officer | 10 | $0 |
| Tunde Coker | PUBLIC RELATION OFFICER Trustee or director, Officer | 4 | $0 |
990-EZ for the year ended July 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Prof Leke Ogunmefun | President | 7 | $0 |
| Mr Babbie Adewole | Vice President | 4 | $0 |
| Mr Bayo Cole | General Secretary | 8 | $0 |
| Mr Seyi Adetunji | Assistant General Secretary | 4 | $0 |
| Dr Ben Blagogee | Financial Secretary | 4 | $0 |
| Mr Tunde Coker | Public Relation Officer | 4 | $0 |
| Mr Mutiu Aremu | Treasurer | 10 | $0 |
990-EZ for the year ended July 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Prof Leke Ogunmefun | President | 4 | $0 |
| Mr Babbie Adewole | Vice President | 4 | $0 |
| Mr Bayo Cole | General Secretary | 4 | $0 |
| Mr Seyi Adetunji | Assistant General Secretary | 4 | $0 |
| Dr Ben Blagogee | Financial Secretary | 4 | $0 |
| Mr Tunde Coker | Public Relation Officer | 4 | $0 |
| Mr Mutiu Aremu | Treasurer | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 70072, MARIETTA, GA 30007-0072
- In care of
- % TUNJI GOYEA
- Principal officer (990 for 2024)
- ADELEKE OGUNMEFUN, PO Box 70072, Marietta, GA 30007
- Signed the 990
- ADELEKE OGUNMEFUN, PRESIDENT
- Website
- cmsogsamericas.org
- Return prepared by
- Simplified Solutions
Mission
The orgnizations mission is to embark on activities and ventures that will enhance the continued progress of CMS Grammar School, Lagos, develop and update its infrastructure, promote advancement, and improve the quality of education and professional development in secondary education.
Program accomplishments
- Program Revenue and ExpensesExpenses $103,311 · revenue $225,118
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-2492796
- 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
- 2022
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B84)
- Assets (IRS master file)
- $308,093
- Income (IRS master file)
- $225,118
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- August 16, 2017
- Reinstated
- Effective July 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $225,118 | $156,271 | $308,093 | XML |
| 990-EZ | July 2024 | $126,094 | $131,111 | $239,246 | XML |
| 990-EZ | July 2023 | $162,098 | $141,087 | $244,263 | XML |
| 990-EZ | July 2022 | – | – | – | IRS |
| 990-EZ | July 2021 | – | – | – | 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 45-2492796).
Questions about CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC
- What is the EIN of CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC?
- The employer identification number (EIN) of CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC is 45-2492796.
- Is CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective July 15, 2022.
- Are donations to CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC 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 CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC?
- The 990 for the year ended July 31, 2025 names ADELEKE OGUNMEFUN.
- Who are the officers and directors of CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC?
- The 990 for the year ended July 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does CMS GRAMMAR SCHOOL-OLD GRAMMARIANS SOCIETY-AMERICAS INC have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $225,118, expenses of $156,271 and total assets of $308,093 at year end.
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