Civic Intelligence

American Classical League

990 • Fiscal year 2015 • EIN 31-0555960

May 01, 2014 to Apr 30, 2015 • Filed on Dec 04, 2015

Organization ProfileWWW.ACLCLASSICS.ORG & NJCL.ORG
860 NW Washington Blvd Suite AHamilton, OH 45013

(513) 529-7741

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.20x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.38x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

68th percentile

$96,918

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

54th percentile

1.6%

Faster asset growth than 54% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

32%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$3,237,608

Up $52,354 (+1.6%) from 2014

Net Assets

Up

$2,601,888

Up $247,653 (+11%) from 2014

Liabilities

Down

$635,720

Down $195,299 (-24%) from 2014

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin72nd percentile

Revenue

Up

$1,660,992

Up $398,693 (+32%) from 2014

Expenses

Up

$1,441,876

Up $222,709 (+18%) from 2014

Net Income

Up

$219,116

Up $175,984 (+408%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,304,726Liabilities 2011: $491,484Net Assets 2011: $1,813,2422011Assets 2012: $2,554,187Liabilities 2012: $565,039Net Assets 2012: $1,989,1482012Assets 2013: $3,027,045Liabilities 2013: $805,737Net Assets 2013: $2,221,3082013Assets 2014: $3,185,254Liabilities 2014: $831,019Net Assets 2014: $2,354,2352014Assets 2015: $3,237,608Liabilities 2015: $635,720Net Assets 2015: $2,601,8882015Assets 2016: $3,059,374Liabilities 2016: $514,805Net Assets 2016: $2,544,5692016Assets 2017: $3,059,230Liabilities 2017: $477,266Net Assets 2017: $2,581,9642017Assets 2018: $2,871,767Liabilities 2018: $359,727Net Assets 2018: $2,512,0402018Assets 2019: $2,769,427Liabilities 2019: $392,905Net Assets 2019: $2,376,5222019Assets 2020: $1,985,784Liabilities 2020: $295,876Net Assets 2020: $1,689,9082020Assets 2021: $2,213,472Liabilities 2021: $150,459Net Assets 2021: $2,063,0132021Assets 2022: $2,053,601Liabilities 2022: $259,426Net Assets 2022: $1,794,1752022Assets 2023: $1,761,938Liabilities 2023: $287,374Net Assets 2023: $1,474,5642023Assets 2024: $1,681,387Liabilities 2024: $462,916Net Assets 2024: $1,218,4712024Assets 2025: $1,712,786Liabilities 2025: $578,744Net Assets 2025: $1,134,0422025

Highlighted filing

2015

Assets$3,237,608
Liabilities$635,720
Net Assets$2,601,888
Open 2015 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,287,4132011Expenses 2012: $1,188,9552012Expenses 2013: $1,316,0992013Revenue 2014: $1,262,299Expenses 2014: $1,219,167Net Income 2014: $43,1322014Revenue 2015: $1,660,992Expenses 2015: $1,441,876Net Income 2015: $219,1162015Revenue 2016: $1,500,753Expenses 2016: $1,497,049Net Income 2016: $3,7042016Revenue 2017: $1,450,494Expenses 2017: $1,495,503Net Income 2017: -$45,0092017Revenue 2018: $1,384,099Expenses 2018: $1,456,183Net Income 2018: -$72,0842018Revenue 2019: $1,589,360Expenses 2019: $1,778,441Net Income 2019: -$189,0812019Revenue 2020: $1,410,596Expenses 2020: $1,952,260Net Income 2020: -$541,6642020Revenue 2021: $834,526Expenses 2021: $733,484Net Income 2021: $101,0422021Revenue 2022: $673,606Expenses 2022: $746,887Net Income 2022: -$73,2812022Revenue 2023: $1,192,589Expenses 2023: $1,431,017Net Income 2023: -$238,4282023Revenue 2024: $1,363,100Expenses 2024: $1,662,696Net Income 2024: -$299,5962024Revenue 2025: $1,698,623Expenses 2025: $1,764,834Net Income 2025: -$66,2112025

Highlighted filing

2015

Revenue$1,660,992
Expenses$1,441,876
Net Income$219,116
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Dec 4, 2015
Return Version
2014v5.0
Gross Receipts
$1,756,580
Mission and Program Overview

Mission

The purpose of the american classical league is to initiate, improve and extend the study of classical languages and civilizations in north america, to supplement and reinforce the activities of other classical organizations, and to advance and articulate the cause of liberal education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,525,865$1,590,420▲ $64,555
Savings and Temporary Cash Investments$1,407,925$1,313,232▼ $94,693
Prepaid Expenses and Deferred Charges$146,616$195,697▲ $49,081
Inventories for Sale or Use$80,629$83,994▲ $3,365
Investments Other Securities$15,021$35,165▲ $20,144
Land, Buildings, and Equipment, Net$8,177$12,001▲ $3,824
Accounts Receivable$1,021$2,099▲ $1,078
Total Assets$3,185,254$3,237,608▲ $52,354
Other Assets Total-$5,000-
Liabilities
Deferred Revenue$826,015$629,206▼ $196,809
Accounts Payable and Accrued Expenses$5,004$6,514▲ $1,510
Total Liabilities$831,019$635,720▼ $195,299
Net Assets / Fund Balance
Unrestricted Net Assets$1,482,024$1,646,735▲ $164,711
Permanently Rstr Net Assets$627,445$636,506▲ $9,061
Temporarily Rstr Net Assets$244,766$318,647▲ $73,881
Total Net Assets Fund Balance$2,354,235$2,601,888▲ $247,653
Total Liabilities and Net Assets / Fund Balance$3,185,254$3,237,608▲ $52,354

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,001$37,602$49,603
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sherwin Littlegeri Duta FormerAdministratoFT$96,918$96,918

Board Members and Trustees

NameTitle
Amy ElifritsChair Njcl
Kathy ElifritsPresident
Cynthia WhiteDirector Pla
Ronnie AnconaAcl/scs Join
Mary EnglishEditor, Co
Nicholas YoungEditor, News
Michelle RamahloEtc
Linda Montrossmark KeithLatin Exam
Judith De LuceMeritus
Joseph Davenportrickie CrownMiddle Sch.
Deb DaviesNatl Greek E
Mary PendergraftNclg
Sue RobertsonScholarship
Patrick McfaddenSecretary
Cindy CaltagironeTechnology
Todd WegenhartTmrc Directo
Deb HeatonTreasurer
Donald ConnorVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$95,969
Program Service Revenue
$1,467,314
Investment Income
$83,120
Other Revenue
$14,589
All Other Contributions
$95,969
Change in Net Assets
$219,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,140,483
Salaries, Compensation, and Employee Benefits$258,824
Grants and Similar Amounts Paid$42,569
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$790,778--$790,778
Current Officers, Directors, Trustees, and Key Employees$47,006$47,005-$94,011
Other Salaries and Wages$72,321$20,756-$93,077
All Other Expenses$58,900$13,061-$71,961
Travel$55,493$9,816-$65,309
Other Employee Benefits$36,562$20,763-$57,325
Grants to Domestic Individuals$42,569--$42,569
Fees for Services Accounting-$40,392-$40,392
Office Expenses$6,767$20,388-$27,155
Occupancy$16,006$9,090-$25,096
Other Expenses$23,124$21,774-$21,774
Payroll Taxes$9,191$5,220-$14,411
Insurance-$10,885-$10,885
Depreciation Depletion-$3,028-$3,028
Total Functional Expenses$1,219,698$222,178$0$1,441,876
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Kathy elifrits amy elifrits president chair njcl mother and daughter”

Form 990, Page 6, Part VI, Line 11B

“A draft copy of the form 990 is provided to each member of the executive committee of the governing body for their review. Once all comments are received and addressed, form 990 is filed with the irs.”

Form 990, Page 6, Part VI, Line 19

“The organization's constitution is available on its website - www.aclclassics.org and www.njcl.org.”

Filing and Contact Details

Filer

Filer Name
American Classical League
EIN
31-0555960
Phone
5135297741
Address
860 NW WASHINGTON BLVD SUITE A, HAMILTON, OH 45013

Signing Officer

Name
Sherwin Little
Title
Officer
Phone
5135297741
Signed
2015-12-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Elifrits
Formed
1919
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
352

Preparer

Firm
Kirsch CPA Group LLC
Address
925 DEIS DR STE A, FAIRFIELD, OH 45014-8140
Preparer
Jill Frieden
Phone
5135231100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of the american classical league is to initiate, improve and extend the study of classical languages and civilizations in north america, to supplement and reinforce the activities of other classical organizations, and to advance and articulate the cause of liberal education.”

Form 990, Page 1, Part I, Line 6

“Approximately 352 adults performed volunteer duties at the national junior classical league convention.”

Form 990, Page 2, Part III, Line 4D

“Scholarships american classical league provides scholarship awards and other incentives for individuals to continue the study of classical language and literature.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would fail to be sustained upon examination by the internal revenue service. The organization is exempt from federal income taxes and management believes the organization has not engaged in any activities that would disqualify it from tax-exempt status or incur a tax obligation for the years ended april 30, 2015 and 2014. The organization believes their estimates are appropriate based on current facts and circumstances. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization believes it is no longer subject to income tax examinations for years ended prior to april 30, 2011. The organization's policy with regard to interest and penalty, if incurred, is to recognize interest through interest expense and penalties through other expenses.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3EDITOR, NEWS
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IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt7SCHOLARSHIP
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IRS990/ProgramServiceRevenueGrp/Desc2ETC
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IRS990/ProgramServiceRevenueGrp/Desc4HONOR SOCIETY JCL
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IRS990/ProgSrvcAccomActy3Grp/Desc0OTHER PROGRAM SERVICE OTHER PROGRAM SERVICES INCLUDE THE EXCELLENCE THROUGH CLASSICS PROGRAM, WHICH PROMOTES THE CLASSICS BY PROVIDING TEACHING PACKETS AND STUDY MATERIALS FOR STUDENTS WISHING TO COMPETE IN ANNUAL EXAMS IN TOPICS SUCH AS MYTHOLOGY, EXPLORATORY LATIN AND GREEK. IT ALSO INCLUDES THE HONOR SOCIETY PROGRAM, WHICH RECOGNIZES MEMBERS ACHIEVING OUTSTANDING ACADEMIC SUCCESS IN THEIR CLASSICAL STUDIES.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0156876
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCHOLARSHIPS AMERICAN CLASSICAL LEAGUE PROVIDES SCHOLARSHIP AWARDS AND OTHER INCENTIVES FOR INDIVIDUALS TO CONTINUE THE STUDY OF CLASSICAL LANGUAGE AND LITERATURE.
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,237,608
Liabilities
$635,720
Net assets
$2,601,888
Revenue
$1,660,992
Expenses
$1,441,876
Net income
$219,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.58$1.13$1.70$1.76$0.07
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.46$1.22$1.36$1.66$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.29$1.47$1.19$1.43$0.24
2022Detailed filing. Detailed filing data is available for this year.$2.05$0.26$1.79$0.67$0.75$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.15$2.06$0.83$0.73$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.30$1.69$1.41$1.95$0.54
2019Detailed filing. Detailed filing data is available for this year.$2.77$0.39$2.38$1.59$1.78$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.87$0.36$2.51$1.38$1.46$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.06$0.48$2.58$1.45$1.50$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.06$0.51$2.54$1.50$1.50$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.24$0.64$2.60$1.66$1.44$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.19$0.83$2.35$1.26$1.22$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.81$2.22$1.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.57$1.99$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.49$1.81$1.29