﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-09-22T12:39:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>392122255</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BFJW ACCOUNTANTS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5420 W MARKHAM ST</AddressLine1Txt>
        <CityNm>LITTLE ROCK</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72205</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>933529443</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE GSA FOUNDATION OF ARKANSAS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GSAF</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO BOX 24117</AddressLine1Txt>
        <CityNm>LITTLE ROCK</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72221</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BHU MAKAN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <SignatureDt>2026-09-07</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TIM JOHNSON CPA</PreparerPersonNm>
      <PTIN>P00372852</PTIN>
      <PhoneNum>5016630990</PhoneNum>
      <PreparationDt>2026-09-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>199593</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>199538</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>55</InvestmentIncomeAmt>
      <TotalRevenueAmt>199593</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>56346</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>56346</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>143247</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>100432</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>243679</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>100432</BOYAmt>
        <EOYAmt>106533</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <EOYAmt>137146</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>100432</BOYAmt>
        <EOYAmt>243679</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>100432</BOYAmt>
        <EOYAmt>243679</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ORGANIZATION SUPPORTS THE EXEMPT PURPOSES AND CHARITABLE ACTIVITIES OF GUJARATI SAMAJ OF ARKANSAS, INC BY PROVIDING FINANCIAL AND OTHER RESOURCES THAT FURTHER ITS PROGRAMS AND ACTIVITIES SERVING THE COMMUNITY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF GUJARATI SAMAJ OF ARKANSAS, INC. DURING THE YEAR, THE ORGANIZATION PROVIDED FINANCIAL SUPPORT AND RESOURCES TO FURTHER THE SUPPORTED ORGANIZATIONS EXEMPT PROGRAMS AND SERVICES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>55196</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55196</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BHU MAKAN</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>THE ORGANIZATION</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 24117</AddressLine1Txt>
          <CityNm>LITTLE ROCK</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72221</ZIPCd>
        </USAddress>
        <PhoneNum>5016630990</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>199538</CurrentTaxYearAmt>
        <TotalAmt>199538</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearAmt>55</CurrentTaxYearAmt>
        <TotalAmt>55</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearAmt>199593</CurrentTaxYearAmt>
        <TotalAmt>199593</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>199593</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>199593</CurrentTaxYearAmt>
        <TotalAmt>199593</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SUPPORTS THE EXEMPT PURPOSES AND CHARITABLE ACTIVITIES OF GUJARATI SAMAJ OF ARKANSAS, INC BY PROVIDING FINANCIAL AND OTHER RESOURCES THAT FURTHER ITS PROGRAMS AND ACTIVITIES SERVING THE COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS TO SUPPORT THE CHARITABLE AND EDUCATIONAL ACTIVITIES OF GUJARATI SAMAJ OF ARKANSAS, INC. DURING THE YEAR, THE ORGANIZATION PROVIDED FINANCIAL SUPPORT AND RESOURCES TO FURTHER THE SUPPORTED ORGANIZATIONS EXEMPT PROGRAMS AND SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>