Civic Intelligence

The Apogee Georgia School Choice

EIN 26-2693572 • 501(c)3 • Atlanta, GA

Profile

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.

3330 Cumberland Blvd Suite 400Atlanta, GA 30339

apogee123.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

21st percentile

-3.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets5th percentile

Assets

Down

$20,803,483

Down $771,526 (-3.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$20,803,483

Down $771,526 (-3.6%) from 2024

Operations
Liabilities / Revenue7th percentileNet Margin23rd percentile

Revenue

Down

$14,327,291

Down $1,862,838 (-12%) from 2024

Expenses

Down

$15,098,817

Down $2,758,832 (-15%) from 2024

Net Income

Up

-$771,526

Up $895,994 (+54%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $5,043,856Liabilities 2010: $2,000Net Assets 2010: $5,041,8562010Assets 2011: $7,260,144Liabilities 2011: $7,500Net Assets 2011: $7,252,6442011Assets 2012: $7,382,120Liabilities 2012: $0Net Assets 2012: $7,382,1202012Assets 2013: $10,079,880Liabilities 2013: $0Net Assets 2013: $10,079,8802013Assets 2014: $17,489,679Liabilities 2014: $0Net Assets 2014: $17,489,6792014Assets 2015: $15,614,791Liabilities 2015: $0Net Assets 2015: $15,614,7912015Assets 2016: $13,617,854Liabilities 2016: $0Net Assets 2016: $13,617,8542016Assets 2017: $11,776,347Liabilities 2017: $0Net Assets 2017: $11,776,3472017Assets 2018: $11,473,536Liabilities 2018: $0Net Assets 2018: $11,473,5362018Assets 2019: $16,998,895Liabilities 2019: $405,692Net Assets 2019: $16,593,2032019Assets 2020: $16,784,547Liabilities 2020: $0Net Assets 2020: $16,784,5472020Assets 2021: $18,221,681Liabilities 2021: $0Net Assets 2021: $18,221,6812021Assets 2022: $21,549,156Liabilities 2022: $0Net Assets 2022: $21,549,1562022Assets 2023: $23,242,528Liabilities 2023: $0Net Assets 2023: $23,242,5282023Assets 2024: $21,575,009Liabilities 2024: $0Net Assets 2024: $21,575,0092024Assets 2025: $20,803,483Liabilities 2025: $0Net Assets 2025: $20,803,4832025

Highlighted filing

2025

Assets$20,803,483
Liabilities$0
Net Assets$20,803,483
Open 2025 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,983,5332010Expenses 2011: $6,393,2752011Expenses 2012: $8,398,1332012Expenses 2013: $8,060,9342013Revenue 2014: $16,941,136Expenses 2014: $9,531,337Net Income 2014: $7,409,7992014Revenue 2015: $9,282,501Expenses 2015: $11,157,389Net Income 2015: -$1,874,8882015Revenue 2016: $7,786,651Expenses 2016: $9,783,588Net Income 2016: -$1,996,9372016Revenue 2017: $7,043,418Expenses 2017: $8,884,925Net Income 2017: -$1,841,5072017Revenue 2018: $8,013,785Expenses 2018: $8,316,596Net Income 2018: -$302,8112018Revenue 2019: $13,305,985Expenses 2019: $8,186,318Net Income 2019: $5,119,6672019Revenue 2020: $13,010,656Expenses 2020: $12,819,312Net Income 2020: $191,3442020Revenue 2021: $12,593,785Expenses 2021: $11,156,651Net Income 2021: $1,437,1342021Revenue 2022: $14,581,744Expenses 2022: $11,254,269Net Income 2022: $3,327,4752022Revenue 2023: $15,835,336Expenses 2023: $14,141,964Net Income 2023: $1,693,3722023Revenue 2024: $16,190,129Expenses 2024: $17,857,649Net Income 2024: -$1,667,5202024Revenue 2025: $14,327,291Expenses 2025: $15,098,817Net Income 2025: -$771,5262025

Highlighted filing

2025

Revenue$14,327,291
Expenses$15,098,817
Net Income-$771,526
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,803,483
Liabilities
$0
Net assets
$20,803,483
Revenue
$14,327,291
Expenses
$15,098,817
Net income
-$771,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$20.8$0.00$20.8$14.3$15.1$0.77
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$0.00$21.6$16.2$17.9$1.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.2$0.00$23.2$15.8$14.1$1.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$0.00$21.5$14.6$11.3$3.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.2$0.00$18.2$12.6$11.2$1.44
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$0.00$16.8$13.0$12.8$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$0.41$16.6$13.3$8.19$5.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.5$0.00$11.5$8.01$8.32$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$0.00$11.8$7.04$8.88$1.84
2016Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$7.79$9.78$2.00
2015Detailed filing. Detailed filing data is available for this year.$15.6$0.00$15.6$9.28$11.2$1.87
2014Detailed filing. Detailed filing data is available for this year.$17.5$0.00$17.5$16.9$9.53$7.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.00$10.1$8.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$0.00$7.38$8.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.26$0.01$7.25$6.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.00$5.04$1.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 15, 2026
Return Version
2024v5.2
Gross Receipts
$14,327,291
Mission and Program Overview

Mission

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.

The organization provides scholarship funds to elementary and secondary school students throughout georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$21,575,009$20,803,483▼ $771,526
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$21,575,009$20,803,483▼ $771,526
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$19,227,500$18,215,243▼ $1,012,257
Net Assets Without Donor Restrictions$2,347,509$2,588,240▲ $240,731
Total Net Assets Fund Balance$21,575,009$20,803,483▼ $771,526
Total Liabilities and Net Assets / Fund Balance$21,575,009$20,803,483▼ $771,526
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Alan PechterTrustee
Kevin McgrathTrustee
Peter MaherTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Ee Solutions LLCManagement2720 MEADOW DRIVE, Marietta, GA 30062$552,500
Revenue and Support

Revenue Composition

Contributions and Grants
$14,173,399
Program Service Revenue
$0
Investment Income
$153,892
Other Revenue
$0
All Other Contributions
$14,173,399
Change in Net Assets
$-771,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,327,291
Total Revenue per Audited Statements
$14,327,291
Total Revenue per Form 990
$14,327,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$14,382,804
Other Expenses$716,013
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$14,382,804--$14,382,804
Fees for Services Management$448,080$112,020-$560,100
Fees for Services Lobbying-$65,000-$65,000
Office Expenses-$51,388-$51,388
Fees for Services Accounting-$36,485-$36,485
Fees for Services Legal-$3,040-$3,040
Total Functional Expenses$14,830,884$267,933$0$15,098,817

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,098,817
Total Expenses per Audited Statements$15,098,817
Total Expenses per Form 990$15,098,817
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
The Apogee Georgia School Choice
EIN
26-2693572
In Care Of
% JOHN PANESSA
Phone
4044197123
Address
3330 CUMBERLAND BLVD SUITE 400, ATLANTA, GA 30339

Signing Officer

Name
Kevin Mcgrath
Title
Trustee
Phone
4044197123
Signed
2026-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Mcgrath
Formed
2008
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Henderson Brady Llp
Address
PO BOX 724495, ATLANTA, GA 31139
Preparer
Kevin M Brady
Phone
4044197121
Supplemental Narrative

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 426 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
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IRS990/ContractorCompensationGrp/CompensationAmt0552500
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IRS990/DelegationOfMgmtDutiesInd0true
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IRS990/MissionDesc0THE 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.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0LOBBYING
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION GRANTS AND SCHOLARSHIP AWARDS
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PROCEDURES FOR MONITORING GRANTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section B, Line 12c
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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