Civic Intelligence

American Classical League

990 • Fiscal year 2017 • EIN 31-0555960

May 01, 2016 to Apr 30, 2017 • Filed on Nov 13, 2017

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

58th percentile

0.16x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.33x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

50th percentile

$62,251

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

38th percentile

-0.0%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-3.3%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$3,059,230

Down $144 (-0.0%) from 2016

Net Assets

Up

$2,581,964

Up $37,395 (+1.5%) from 2016

Liabilities

Down

$477,266

Down $37,539 (-7.3%) from 2016

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin31st percentile

Revenue

Down

$1,450,494

Down $50,259 (-3.3%) from 2016

Expenses

Down

$1,495,503

Down $1,546 (-0.1%) from 2016

Net Income

Down

-$45,009

Down $48,713 (-1315%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth38th 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

2017

Assets$3,059,230
Liabilities$477,266
Net Assets$2,581,964
Open 2017 Filing

Operations Trend

Revenue Growth30th 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

2017

Revenue$1,450,494
Expenses$1,495,503
Net Income-$45,009
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$1,487,198
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$1,595,210$1,695,463▲ $100,253
Savings and Temporary Cash Investments$1,333,151$1,212,144▼ $121,007
Inventories for Sale or Use$106,638$80,264▼ $26,374
Intangible Assets-$50,315-
Prepaid Expenses and Deferred Charges$7,537$7,796▲ $259
Land, Buildings, and Equipment, Net$10,177$6,972▼ $3,205
Accounts Receivable$1,661$1,276▼ $385
Total Assets$3,059,374$3,059,230▼ $144
Other Assets Total$5,000$5,000→ $0
Liabilities
Deferred Revenue$507,467$448,171▼ $59,296
Accounts Payable and Accrued Expenses$7,338$29,095▲ $21,757
Total Liabilities$514,805$477,266▼ $37,539
Net Assets / Fund Balance
Unrestricted Net Assets$1,619,137$1,601,871▼ $17,266
Permanently Rstr Net Assets$597,287$623,635▲ $26,348
Temporarily Rstr Net Assets$328,145$356,458▲ $28,313
Total Net Assets Fund Balance$2,544,569$2,581,964▲ $37,395
Total Liabilities and Net Assets / Fund Balance$3,059,374$3,059,230▼ $144

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,972$44,180$51,152
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sherwin LittleExecutive DiFT$62,251$62,251

Board Members and Trustees

NameTitle
Krystal KubichekChair Etc
Mary PendergraftChair Nclg
Catherine SturgillChair Njcl
Kathy ElifritsPresident
Cynthia WhiteDirector Pla
Mary EnglishAcl/scs Jt C
Ronnie AnconaEditor Co
Nicholas YoungEditor, News
Jill CrookerMeritus
Joseph Davenportrickie CrownMiddle Sch.
Linda Montrossmark KeithNAT'L LATIN
Generosa Sangco-jacksonNatl Greek E
Elizabeth HeimbachScholarship
Patrick McfaddenSecretary
Cindy CaltagironeTechnology
Todd WegenhartTmrc Directo
Rachel AshTreasurer
John Gruber-millerVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$37,933
Program Service Revenue
$1,335,075
Investment Income
$68,968
Other Revenue
$8,518
All Other Contributions
$37,933
Change in Net Assets
$-45,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,183,444
Salaries, Compensation, and Employee Benefits$282,310
Grants and Similar Amounts Paid$29,749
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$801,292--$801,292
Other Salaries and Wages$97,126$39,605-$136,731
All Other Expenses$71,934$13,903-$85,837
Current Officers, Directors, Trustees, and Key Employees$34,405$34,405-$68,810
Travel$41,505$19,568-$61,073
Other Employee Benefits$38,195$21,492-$59,687
Fees for Services Accounting-$43,165-$43,165
Occupancy$25,020$14,079-$39,099
Office Expenses$8,090$27,772-$35,862
Grants to Domestic Individuals$29,749--$29,749
Other Expenses$23,518$24,905-$23,518
Payroll Taxes$10,931$6,151-$17,082
Insurance-$11,228-$11,228
Depreciation Depletion-$3,205-$3,205
Total Functional Expenses$1,190,856$304,647$0$1,495,503
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 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
Executive Director
Phone
5135297741
Signed
2017-11-13
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
7
Volunteers
354

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 354 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. As discussed above, 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, 2017 and 2016. 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, 2013. 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/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, AND NJCL ON-LINE TESTING.
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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

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,059,230
Liabilities
$477,266
Net assets
$2,581,964
Revenue
$1,450,494
Expenses
$1,495,503
Net income
-$45,009
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