Nonprofit · EIN 92-2038559
COGITO ACADEMIES
Tax-exempt · COLUMBIA, SC 29229
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $259,415 | $2,320,570 | -$2,061,155 | $10,592,765 | $12,653,921 | -$2,061,156 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $183,786
- of which government grants
- $183,786
- Program service revenue
- $49,077
- Investment income
- $26,552
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $171,735
- Accounting fees
- $182,779
- Travel
- $127
- Program services (functional)
- $8,137
- Management and general (functional)
- $2,312,433
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $10,592,765
- Total liabilities, end of year
- $12,653,921
- Net assets, end of year
- -$2,061,156
- Land, buildings and equipment
- $36,500
- Gross receipts
- $259,415
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2023
- State of legal domicile
- SC
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR WENDY REGOECZI | BOARD CHAIR Trustee or director | 1 | $0 |
| MICHAEL BELTON | BOARD MEMBER Trustee or director | 1 | $0 |
| JARED EVANS | BOARD MEMBER Trustee or director | 1 | $0 |
| CAROLINE WILSON | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRIS KOON | BOARD MEMBER Trustee or director | 1 | $0 |
| ANDREW JOHNSON | BOARD MEMBER Trustee or director | 1 | $0 |
| CLIFF HODGE | BOARD MEMBER Trustee or director | 1 | $0 |
| VAN STEEN | SCHOOL DIRECTOR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 633 S BRICK RD, COLUMBIA, SC 29229-8896
- In care of
- % TONEKA GREEN
- Mailing address (990-N for 2023)
- 633 S BRICK RD, COLUMBIA SC 29229
- Principal officer (990 for 2024)
- DR WENDY REGOECZI, 633 S BRICK RD, COLUMBIA, SC 29229
- Principal officer (990-N for 2023)
- TONEKA GREEN, PO BOX 156, FOREST CITY NC 280430156
- Signed the 990
- WENDY REGOECZI, BOARD CHAIR
- Phone
- (864) 580-6171
- Return prepared by
- MARTIN SMITH & COMPANY CPAS PA
Mission
AT COGITO ACADEMY, WE FOLLOW A CLASSICAL APPROACH TO EDUCATION, A TIME-TESTED MODEL THAT FOCUSES ON CULTIVATING KNOWLEDGE, CRITICAL THINKING, AND STRONG CHARACTER. CLASSICAL EDUCATION PREPARES STUDENTS NOT JUST FOR SCHOOL, BUT FOR A LIFETIME OF THOUGHTFUL, MEANINGFUL ENGAGEMENT WITH THE WORLD.STUDENTS LEARN THROUGH RICH LITERATURE, MEANINGFUL DISCUSSION, AND STRUCTURED INSTRUCTION FROM KNOWLEDGEABLE TEACHERS. CORE SUBJECTS--INCLUDING LANGUAGE ARTS, HISTORY, SCIENCE, MATHEMATICS, AND THE ARTS--ARE TAUGHT IN WAYS THAT HELP STUDENTS MAKE CONNECTIONS ACROSS TOPICS, DEVELOP DEEPER UNDERSTANDING, AND ENGAGE WITH IDEAS THAT HAVE SHAPED OUR WORLD.
Program accomplishments
- 2024-2025 WAS A PRE-OPERATIONAL YEAR FOR THE SCHOOL. THE SCHOOL INTENDS TO OPEN IN FY26 AND ENROLL K4 TO FIFTH GRADE.Expenses $8,137 · revenue $49,077
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 92-2038559
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2024
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B20)
- Assets (IRS master file)
- $10,592,765
- Income (IRS master file)
- $259,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $259,415 | $2,320,570 | $10,592,765 | IRS |
| 990-N for 2023 Officer: TONEKA GREEN | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: TONEKA GREEN | June 30, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
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 92-2038559).
Questions about COGITO ACADEMIES
- What is the EIN of COGITO ACADEMIES?
- The employer identification number (EIN) of COGITO ACADEMIES is 92-2038559.
- Is COGITO ACADEMIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to COGITO ACADEMIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COGITO ACADEMIES 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 COGITO ACADEMIES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COGITO ACADEMIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of COGITO ACADEMIES?
- The 990 for the year ended June 30, 2025 names DR WENDY REGOECZI.
- Who are the officers and directors of COGITO ACADEMIES?
- The 990 for the year ended June 30, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does COGITO ACADEMIES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $259,415, expenses of $2,320,570 and total assets of $10,592,765 at year end.
Other nonprofits in COLUMBIA
- CHARTER INSTITUTE AT ERSKINE EIN 82-3227586 · last filed 990 for 2025
- UNIVERSITY OF SOUTH CAROLINA EDUCATIONAL FOUNDATION EIN 57-6017985 · last filed 990 for 2025
- SOUTH CAROLINA FIRST STEPS TO SCHOOL READINESS BOARD OF TRUSTEES EIN 57-1087576 · last filed 990 for 2025
- COLUMBIA INTERNATIONAL UNIVERSITY EIN 57-0352247 · last filed 990 for 2025
- SOUTH CAROLINA CONNECTIONS ACADEMY INC EIN 26-1966726 · last filed 990 for 2025
- GAMECOCK CLUB EIN 93-3994323 · last filed 990 for 2025
- BENEDICT COLLEGE EIN 57-0314365 · last filed 990 for 2024
- UNIVERSITY OF SOUTH CAROLINA SCHOOL OF MEDICINE EDUCATIONAL TRUST EIN 57-0705675 · last filed 990 for 2025