Civic Intelligence

American School of Correspondence

EIN 36-2167722 • 501(c)3 • Lansing, IL

Profile

The american school, a not for profit distance learning institution utilizing the home study method, is dedicated to providing quality secondary instruction at a reasonable cost to those students who are seeking an alternative means of completing their high school education

2200 E 170th StLansing, IL 60438

www.americanschool.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.05x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.12x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$114,107

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

9th percentile

-15%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$5,847,202

Down $1,012,680 (-15%) from 2024

Liabilities

Down

$311,139

Down $40,680 (-12%) from 2024

Net Assets

Down

$5,536,063

Down $972,000 (-15%) from 2024

Operations
Liabilities / Revenue44th percentileNet Margin8th percentile

Revenue

Down

$2,594,758

Down $626,250 (-19%) from 2024

Expenses

Down

$3,608,386

Down $264,265 (-6.8%) from 2024

Net Income

Down

-$1,013,628

Down $361,985 (-56%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$30M$20M$10M$0Assets 2011: $28,360,429Liabilities 2011: $6,474,331Net Assets 2011: $21,886,0982011Assets 2012: $25,926,877Liabilities 2012: $7,501,462Net Assets 2012: $18,425,4152012Assets 2013: $25,209,919Liabilities 2013: $7,020,620Net Assets 2013: $18,189,2992013Assets 2014: $24,325,582Liabilities 2014: $7,060,413Net Assets 2014: $17,265,1692014Assets 2015: $21,889,437Liabilities 2015: $9,642,236Net Assets 2015: $12,247,2012015Assets 2016: $18,115,201Liabilities 2016: $9,740,520Net Assets 2016: $8,374,6812016Assets 2017: $16,710,431Liabilities 2017: $8,032,319Net Assets 2017: $8,678,1122017Assets 2018: $14,817,917Liabilities 2018: $6,022,049Net Assets 2018: $8,795,8682018Assets 2019: $13,781,679Liabilities 2019: $4,776,710Net Assets 2019: $9,004,9692019Assets 2020: $12,608,817Liabilities 2020: $3,470,273Net Assets 2020: $9,138,5442020Assets 2021: $11,965,469Liabilities 2021: $2,120,984Net Assets 2021: $9,844,4852021Assets 2022: $8,928,787Liabilities 2022: $1,876,039Net Assets 2022: $7,052,7482022Assets 2023: $7,951,419Liabilities 2023: $838,808Net Assets 2023: $7,112,6112023Assets 2024: $6,859,882Liabilities 2024: $351,819Net Assets 2024: $6,508,0632024Assets 2025: $5,847,202Liabilities 2025: $311,139Net Assets 2025: $5,536,0632025

Highlighted filing

2025

Assets$5,847,202
Liabilities$311,139
Net Assets$5,536,063
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $10,248,3322011Expenses 2012: $10,871,7812012Expenses 2013: $10,620,7982013Revenue 2014: $9,684,480Expenses 2014: $11,279,211Net Income 2014: -$1,594,7312014Revenue 2015: $7,784,260Expenses 2015: $10,914,310Net Income 2015: -$3,130,0502015Revenue 2016: $6,705,090Expenses 2016: $9,891,605Net Income 2016: -$3,186,5152016Revenue 2017: $8,550,983Expenses 2017: $9,395,868Net Income 2017: -$844,8852017Revenue 2018: $7,214,620Expenses 2018: $7,656,814Net Income 2018: -$442,1942018Revenue 2019: $7,928,332Expenses 2019: $6,547,537Net Income 2019: $1,380,7952019Revenue 2020: $6,209,724Expenses 2020: $6,256,900Net Income 2020: -$47,1762020Revenue 2021: $5,386,399Expenses 2021: $5,781,832Net Income 2021: -$395,4332021Revenue 2022: $3,637,844Expenses 2022: $4,900,733Net Income 2022: -$1,262,8892022Revenue 2023: $4,468,830Expenses 2023: $4,488,357Net Income 2023: -$19,5272023Revenue 2024: $3,221,008Expenses 2024: $3,872,651Net Income 2024: -$651,6432024Revenue 2025: $2,594,758Expenses 2025: $3,608,386Net Income 2025: -$1,013,6282025

Highlighted filing

2025

Revenue$2,594,758
Expenses$3,608,386
Net Income-$1,013,628
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,847,202
Liabilities
$311,139
Net assets
$5,536,063
Revenue
$2,594,758
Expenses
$3,608,386
Net income
-$1,013,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.85$0.31$5.54$2.59$3.61$1.01
2024Detailed filing. Detailed filing data is available for this year.$6.86$0.35$6.51$3.22$3.87$0.65
2023Detailed filing. Detailed filing data is available for this year.$7.95$0.84$7.11$4.47$4.49$0.02
2022Detailed filing. Detailed filing data is available for this year.$8.93$1.88$7.05$3.64$4.90$1.26
2021Detailed filing. Detailed filing data is available for this year.$12.0$2.12$9.84$5.39$5.78$0.40
2020Detailed filing. Detailed filing data is available for this year.$12.6$3.47$9.14$6.21$6.26$0.05
2019Detailed filing. Detailed filing data is available for this year.$13.8$4.78$9.00$7.93$6.55$1.38
2018Detailed filing. Detailed filing data is available for this year.$14.8$6.02$8.80$7.21$7.66$0.44
2017Detailed filing. Detailed filing data is available for this year.$16.7$8.03$8.68$8.55$9.40$0.84
2016Detailed filing. Detailed filing data is available for this year.$18.1$9.74$8.37$6.71$9.89$3.19
2015Detailed filing. Detailed filing data is available for this year.$21.9$9.64$12.2$7.78$10.9$3.13
2014Detailed filing. Detailed filing data is available for this year.$24.3$7.06$17.3$9.68$11.3$1.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.2$7.02$18.2$10.6
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$7.50$18.4$10.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.4$6.47$21.9$10.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 2, 2025
Return Version
2024v5.2
Gross Receipts
$3,606,640
Mission and Program Overview

Mission

Provide quality secondary instruction at a reasonable cost to students seeking to complete a high school education through the home study method.

Provide a middle school and high school education through the home study method at a reasonable cost to students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,563,753$4,758,164▼ $805,589
Land, Buildings, and Equipment, Net$650,276$601,860▼ $48,416
Inventories for Sale or Use$237,733$208,193▼ $29,540
Accounts Receivable$264,913$177,987▼ $86,926
Cash and Non-Interest-Bearing Accounts$96,387$54,108▼ $42,279
Prepaid Expenses and Deferred Charges$46,820$46,890▲ $70
Total Assets$6,859,882$5,847,202▼ $1,012,680
Liabilities
Deferred Revenue$211,250$197,778▼ $13,472
Accounts Payable and Accrued Expenses$115,671$103,975▼ $11,696
Grants Payable$24,898$9,386▼ $15,512
Total Liabilities$351,819$311,139▼ $40,680
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,208,063$4,236,063▼ $972,000
Net Assets With Donor Restrictions$1,300,000$1,300,000→ $0
Total Net Assets Fund Balance$6,508,063$5,536,063▼ $972,000
Total Liabilities and Net Assets / Fund Balance$6,859,882$5,847,202▼ $1,012,680

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$341,474$2,447,783$2,789,257
Equipment$35,386$317,828$353,214
Land$225,000-$225,000
Other Land Buildings$0$6,673$6,673

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,300,000-▲ $112,340$112,340$1,300,000
2023$1,300,000-▲ $108,853$108,853$1,300,000
2022$1,300,000-▲ $85,829$85,829$1,300,000
2021$1,300,000---$1,300,000
2020$1,300,000-▲ $239,621$239,621$1,300,000
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Valerie J RileyPresidentFT$98,622$15,485$114,107
Jeffrey E CoxExecutive Vice PresidentFT$89,250$14,656$103,906

Board Members and Trustees

NameTitle
Gary MastertonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,175,279
Investment Income
$419,479
Other Revenue
$0
Change in Net Assets
$-1,013,628

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,405,530
Revenue Not Reported on Financial Statements
$189,228
Revenue Not Reported on Form 990
$41,628
Other Revenue Adjustments
$174,108
Total Revenue per Audited Statements
$2,447,158
Total Revenue per Form 990
$2,594,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,977,809
Other Expenses$1,626,717
Grants and Similar Amounts Paid$3,860
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$896,066$370,731-$1,266,797
Other Employee Benefits$274,626$113,622-$388,248
Information Technology$231,732$12,694-$244,426
Current Officers, Directors, Trustees, and Key Employees$157,615$65,210-$222,825
Occupancy$96,482$64,896-$161,378
Fees for Services Other$26,068$107,072-$133,140
Payroll Taxes$70,692$29,247-$99,939
Insurance$11,084$79,077-$90,161
Office Expenses$50,811$35,203-$86,014
Other Expenses$189$72,191-$72,380
Depreciation Depletion$36,258$22,158-$58,416
Advertising-$57,851-$57,851
Fees for Service Investment Mgmnt Fees-$15,120-$15,120
Fees for Services Legal-$12,970-$12,970
Grants to Domestic Individuals$3,860--$3,860
Total Functional Expenses$2,523,813$1,084,573$0$3,608,386

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,608,386
Expenses per Audited Statements$3,419,158
Total Expenses per Audited Statements$3,419,158
Expenses Not Reported on Financial Statements$189,228
Other Expense Adjustments$174,108
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Full time employees of the school may be members of the corporation in addition to members of the board of trustees. Members are selected by invitation of the board of trustees.”

Form 990, Part VI, Section A, Line 7A

“Members of the corporation may submit nominations for members of the board of trustees. The members of the corporation at a duly called meeting may overrule by three-fourths vote the action of the board of trustees in approving or removing a member.”

Form 990, Part VI, Section B, Line 11B

“990 is reviewed by the finance committee and made available to the entire board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Each trustee, principal officer and member of a committee with board delegated powers annually signs a statement which affirms such person: a. Has received a copy of the conflict of interest policy b. Has read and understands the policy c. Has agreed to comply with the policy d. Understands american school is a non-profit and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes”

Form 990, Part VI, Section B, Line 15

“The compensation review of the ceo, executive director, and top management is performed by the board of trustees. The compensation review of officers and key employees is performed by the the board of trustees, cfo, and president.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
American School of Correspondence
EIN
36-2167722
Phone
7084182800
Address
2200 E 170TH ST, LANSING, IL 60438

Signing Officer

Name
Valerie J Riley
Title
President
Phone
7084182800
Signed
2025-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Valerie J Riley
Formed
1897
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
1
Employees
54
Volunteers
1

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
15303 S 94TH AVE STE 200, ORLAND PARK, IL 60462
Preparer
Stephanie Lew
Phone
7083496999
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment is used for general school operations.”

PART X, LINE 2:

“The school has been determined to be exempt from income tax under section 501(c)(3) of the internal revenue code, and accordingly, no provision has been made for either federal or state income taxes. The school has evaluated the tax positions taken for all open tax years. Currently, the tax return for the prior three fiscal years are open and subject to examination by the internal revenue service; however, the school is not currently under audit nor has the school been contacted by this jurisdiction. Based on the evaluation of the school's tax position, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended june 30, 2025 and 2024.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Discount and provision for cancellation 174,108.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Discount and provision for cancellation 174,108.”

Raw XML AppendixShowing 400 of 425 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.

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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE AMERICAN SCHOOL, A NOT FOR PROFIT DISTANCE LEARNING INSTITUTION UTILIZING THE HOME STUDY METHOD, IS DEDICATED TO PROVIDING QUALITY SECONDARY INSTRUCTION AT A REASONABLE COST TO THOSE STUDENTS WHO ARE SEEKING AN ALTERNATIVE MEANS OF COMPLETING THEIR HIGH SCHOOL EDUCATION
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06508063
IRS990/NetAssetsOrFundBalancesEOYAmt05536063
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0253238
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0253238
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041628
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05208063
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04236063
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt064896
IRS990/OccupancyGrp/ProgramServicesAmt096482
IRS990/OccupancyGrp/TotalAmt0161378
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt035203
IRS990/OfficeExpensesGrp/ProgramServicesAmt050811
IRS990/OfficeExpensesGrp/TotalAmt086014
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0113622
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0274626
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0388248
IRS990/OtherExpensesGrp/Desc0EDUCATION MATERIALS
IRS990/OtherExpensesGrp/Desc1DISCOUNT AND PROVISION
IRS990/OtherExpensesGrp/Desc2SHIPPING AND RECEIVING
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012532
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113999
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt272191
IRS990/OtherExpensesGrp/ProgramServicesAmt0395591
IRS990/OtherExpensesGrp/ProgramServicesAmt1170248
IRS990/OtherExpensesGrp/ProgramServicesAmt2102491
IRS990/OtherExpensesGrp/ProgramServicesAmt3189
IRS990/OtherExpensesGrp/TotalAmt0408123
IRS990/OtherExpensesGrp/TotalAmt1170248
IRS990/OtherExpensesGrp/TotalAmt2116490
IRS990/OtherExpensesGrp/TotalAmt372380
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0370731
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0896066
IRS990/OtherSalariesAndWagesGrp/TotalAmt01266797
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029247
IRS990/PayrollTaxesGrp/ProgramServicesAmt070692
IRS990/PayrollTaxesGrp/TotalAmt099939
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046820
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt046890
IRS990/PrincipalOfficerNm0VALERIE J RILEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING COURSES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER STUDENT SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02160147
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115132
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02160147
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115132
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04249
IRS990/PYInvestmentIncomeAmt0449575
IRS990/PYOtherExpensesAmt01752135
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02771433
IRS990/PYRevenuesLessExpensesAmt0-651643
IRS990/PYSalariesCompEmpBnftPaidAmt02116267
IRS990/PYTotalExpensesAmt03872651
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03221008
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1013628
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02175279
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0341474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02447783
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02789257
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01300000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01300000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0112340
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0112340
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01300000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01300000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0108853
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0108853
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01300000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01300000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt085829
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt085829
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01300000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01300000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01300000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01300000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0239621
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0239621
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt035386
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0317828
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0353214
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0189228
IRS990ScheduleD/ExpensesSubtotalAmt03419158
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt015120
IRS990ScheduleD/InvestmentExpensesNotIncldAmt015120
IRS990ScheduleD/LandGrp/BookValueAmt0225000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0225000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt041628
IRS990ScheduleD/OtherExpensesNotIncludedAmt0174108
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06673
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06673
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0174108
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt041628
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0189228
IRS990ScheduleD/RevenueSubtotalAmt02405530
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT IS USED FOR GENERAL SCHOOL OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL HAS BEEN DETERMINED TO BE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR EITHER FEDERAL OR STATE INCOME TAXES. THE SCHOOL HAS EVALUATED THE TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX RETURN FOR THE PRIOR THREE FISCAL YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITION, MANAGEMENT BELIEVES ALL POSITIONS WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2025 AND 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DISCOUNT AND PROVISION FOR CANCELLATION 174,108.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DISCOUNT AND PROVISION FOR CANCELLATION 174,108.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0601860
IRS990ScheduleD/TotalExpensesPerForm990Amt03608386
IRS990ScheduleD/TotalRevenuePerForm990Amt02594758
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02447158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03419158
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATIONS NONDISCRIMINATORY POLICY IS DESCRIBED IN A SCHOOL BULLETIN WHICH IS DISTRIBUTED TO ALL STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FULL TIME EMPLOYEES OF THE SCHOOL MAY BE MEMBERS OF THE CORPORATION IN ADDITION TO MEMBERS OF THE BOARD OF TRUSTEES. MEMBERS ARE SELECTED BY INVITATION OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE CORPORATION MAY SUBMIT NOMINATIONS FOR MEMBERS OF THE BOARD OF TRUSTEES. THE MEMBERS OF THE CORPORATION AT A DULY CALLED MEETING MAY OVERRULE BY THREE-FOURTHS VOTE THE ACTION OF THE BOARD OF TRUSTEES IN APPROVING OR REMOVING A MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 IS REVIEWED BY THE FINANCE COMMITTEE AND MADE AVAILABLE TO THE ENTIRE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH TRUSTEE, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY B. HAS READ AND UNDERSTANDS THE POLICY C. HAS AGREED TO COMPLY WITH THE POLICY D. UNDERSTANDS AMERICAN SCHOOL IS A NON-PROFIT AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION REVIEW OF THE CEO, EXECUTIVE DIRECTOR, AND TOP MANAGEMENT IS PERFORMED BY THE BOARD OF TRUSTEES. THE COMPENSATION REVIEW OF OFFICERS AND KEY EMPLOYEES IS PERFORMED BY THE THE BOARD OF TRUSTEES, CFO, AND PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06859882
IRS990/TotalAssetsEOYAmt05847202
IRS990/TotalAssetsGrp/BOYAmt06859882
IRS990/TotalAssetsGrp/EOYAmt05847202
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt054
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01084573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02523813
IRS990/TotalFunctionalExpensesGrp/TotalAmt03608386
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0351819
IRS990/TotalLiabilitiesEOYAmt0311139
IRS990/TotalLiabilitiesGrp/BOYAmt0351819
IRS990/TotalLiabilitiesGrp/EOYAmt0311139
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06508063
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05536063
IRS990/TotalOtherCompensationAmt030141
IRS990/TotalProgramServiceExpensesAmt02523813
IRS990/TotalProgramServiceRevenueAmt02175279
IRS990/TotalReportableCompFromOrgAmt0187872
IRS990/TotalRevenueGrp/ExclusionAmt0419479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02175279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02594758
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06859882
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05847202
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02200 E 170TH ST
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060438
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.AMERICANSCHOOL.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VALERIE J RILEY

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