Civic Intelligence

American Overseas School of Rome

EIN 51-6018405 • 501(c)3 • Rome, IT

Profile

The American Overseas School of Rome is an independent institution catering to the needs of the english-speaking community offering curricula that prepare students for admission to American

Via Cassia 811RomeIt

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.77x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

1.25x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

38th percentile

0.6%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

32nd percentile

$198,258

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

8.6%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$27,251,666

Up $3,438,105 (+14%) from 2024

Liabilities

Up

$21,035,397

Up $2,100,464 (+11%) from 2024

Net Assets

Up

$6,216,269

Up $1,337,641 (+27%) from 2024

Revenue

Up

$16,851,226

Up $1,329,436 (+8.6%) from 2024

Expenses

Up

$16,755,452

Up $2,434,200 (+17%) from 2024

Net Income

Down

$95,774

Down $1,104,764 (-92%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2011: $17,262,757Liabilities 2011: $19,625,715Net Assets 2011: -$2,362,9582011Assets 2012: $16,387,865Liabilities 2012: $17,817,543Net Assets 2012: -$1,429,6782012Assets 2013: $16,053,115Liabilities 2013: $16,859,217Net Assets 2013: -$806,1022013Assets 2014: $16,914,747Liabilities 2014: $17,670,253Net Assets 2014: -$755,5062014Assets 2015: $13,398,805Liabilities 2015: $14,458,011Net Assets 2015: -$1,059,2062015Assets 2016: $14,145,477Liabilities 2016: $15,126,096Net Assets 2016: -$980,6192016Assets 2017: $16,231,069Liabilities 2017: $16,541,845Net Assets 2017: -$310,7762017Assets 2018: $17,858,565Liabilities 2018: $17,200,798Net Assets 2018: $657,7672018Assets 2019: $17,633,755Liabilities 2019: $16,115,470Net Assets 2019: $1,518,2852019Assets 2020: $18,360,307Liabilities 2020: $16,115,097Net Assets 2020: $2,245,2102020Assets 2021: $20,646,387Liabilities 2021: $17,494,029Net Assets 2021: $3,152,3582021Assets 2022: $18,906,338Liabilities 2022: $15,786,991Net Assets 2022: $3,119,3472022Assets 2023: $21,626,658Liabilities 2023: $17,717,477Net Assets 2023: $3,909,1812023Assets 2024: $23,813,561Liabilities 2024: $18,934,933Net Assets 2024: $4,878,6282024Assets 2025: $27,251,666Liabilities 2025: $21,035,397Net Assets 2025: $6,216,2692025

Highlighted filing

2025

Assets$27,251,666
Liabilities$21,035,397
Net Assets$6,216,269

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $14,967,978Expenses 2011: $14,642,438Net Income 2011: $325,5402011Revenue 2012: $14,484,443Expenses 2012: $13,741,522Net Income 2012: $742,9212012Revenue 2013: $14,425,508Expenses 2013: $13,825,373Net Income 2013: $600,1352013Revenue 2014: $15,333,447Expenses 2014: $15,241,378Net Income 2014: $92,0692014Revenue 2015: $12,062,396Expenses 2015: $12,507,339Net Income 2015: -$444,9432015Revenue 2016: $12,535,944Expenses 2016: $12,460,626Net Income 2016: $75,3182016Revenue 2017: $14,348,610Expenses 2017: $13,650,900Net Income 2017: $697,7102017Revenue 2018: $14,497,449Expenses 2018: $13,521,881Net Income 2018: $975,5682018Revenue 2019: $14,003,474Expenses 2019: $13,123,987Net Income 2019: $879,4872019Revenue 2020: $13,224,231Expenses 2020: $12,480,216Net Income 2020: $744,0152020Revenue 2021: $13,878,913Expenses 2021: $13,096,484Net Income 2021: $782,4292021Revenue 2022: $12,703,963Expenses 2022: $12,373,611Net Income 2022: $330,3522022Revenue 2023: $13,889,591Expenses 2023: $13,219,210Net Income 2023: $670,3812023Revenue 2024: $15,521,790Expenses 2024: $14,321,252Net Income 2024: $1,200,5382024Revenue 2025: $16,851,226Expenses 2025: $16,755,452Net Income 2025: $95,7742025

Highlighted filing

2025

Revenue$16,851,226
Expenses$16,755,452
Net Income$95,774

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.3$21.0$6.22$16.9$16.8$0.10
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$18.9$4.88$15.5$14.3$1.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.6$17.7$3.91$13.9$13.2$0.67
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$15.8$3.12$12.7$12.4$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.6$17.5$3.15$13.9$13.1$0.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.4$16.1$2.25$13.2$12.5$0.74
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.6$16.1$1.52$14.0$13.1$0.88
2018Detailed filing. Detailed filing data is available for this year.$17.9$17.2$0.66$14.5$13.5$0.98
2017Detailed filing. Detailed filing data is available for this year.$16.2$16.5$0.31$14.3$13.7$0.70
2016Summary only. Only limited summary data is available for this year.$14.1$15.1$0.98$12.5$12.5$0.08
2015Summary only. Only limited summary data is available for this year.$13.4$14.5$1.06$12.1$12.5$0.44
2014Summary only. Only limited summary data is available for this year.$16.9$17.7$0.76$15.3$15.2$0.09
2013Summary only. Only limited summary data is available for this year.$16.1$16.9$0.81$14.4$13.8$0.60
2012Summary only. Only limited summary data is available for this year.$16.4$17.8$1.43$14.5$13.7$0.74
2011Summary only. Only limited summary data is available for this year.$17.3$19.6$2.36$15.0$14.6$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 10, 2025
Return Version
2024v5.2
Gross Receipts
$16,851,226
Mission and Program Overview

Mission

The American Overseas School of Rome is an independent institution catering to the needs of the english-speaking community offering curricula that prepare students for admission to American

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$9,813,215$12,092,626▲ $2,279,411
Cash and Non-Interest-Bearing Accounts$6,750,287$4,541,431▼ $2,208,856
Land, Buildings, and Equipment, Net$3,386,451$3,822,187▲ $435,736
Prepaid Expenses and Deferred Charges$566,652$1,011,055▲ $444,403
Total Assets$23,813,561$27,251,666▲ $3,438,105
Other Assets Total$3,296,956$5,784,367▲ $2,487,411
Liabilities
Deferred Revenue$14,520,712$17,052,001▲ $2,531,289
Accounts Payable and Accrued Expenses$3,890,155$3,390,679▼ $499,476
Other Liabilities$524,066$592,717▲ $68,651
Total Liabilities$18,934,933$21,035,397▲ $2,100,464
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,878,628$6,216,269▲ $1,337,641
Total Net Assets Fund Balance$4,878,628$6,216,269▲ $1,337,641
Total Liabilities and Net Assets / Fund Balance$23,813,561$27,251,666▲ $3,438,105

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$926,808$5,185,372$6,112,180
Buildings$2,895,379$3,156,759$6,052,138
Land$0-$0
Other Assets Org$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristen DiMatteoHead of SchoolFT$198,258$198,258
Kristen DiMatteo--$198,258$198,258
Jerome DugganElemantary School PrincipalFT$79,862$79,862
Jerome Duggan--$79,862$79,862
Joanne MallarySecondary School PrincipalFT$79,852$79,852
Joanne Mallary--$79,852$79,852
Revenue and Support

Revenue Composition

Contributions and Grants
$152,969
Program Service Revenue
$16,698,257
Investment Income
$0
Other Revenue
$0
All Other Contributions
$62,137
Change in Net Assets
$95,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,996,939
Other Expenses$6,758,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,582,524$0$0$7,582,524
All Other Expenses$4,814,332$0$0$4,814,332
Payroll Taxes$1,864,192$0$0$1,864,192
Depreciation Depletion$0$1,038,977$0$1,038,977
Pension Plan Contributions$550,223$0$0$550,223
Fees for Services Other$335,281$0$0$335,281
Advertising$0$68,184$0$68,184
Office Expenses$13,188$0$0$13,188
Interest$0$8,838$0$8,838
Total Functional Expenses$15,550,281$1,205,171$0$16,755,452
International Activity

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Termination$247,502
Social Security Payable$177,448
Payroll Withholding Taxes$141,105
Deferred Revenue$26,662
Reserve for Deferred Taxes$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Filing and Contact Details

Filer

Filer Name
American Overseas School of Rome
EIN
51-6018405
Phone
3906334381
Address
IT

Signing Officer

Name
Belinda Kundson
Title
Chair of the Board
Phone
3906334381
Signed
2025-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Belinda Kundson
Formed
1962
Voting Board Members
12
Independent Board Members
12
Employees
85
Volunteers
0

Preparer

Firm
J B Glauser Accounting PC
Address
4753 E STREET RD, FEASTERVILLE TREVOSE, PA 19053
Preparer
Jerry Glauser
Phone
2159532020
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

There is only one class of members which are the parents. They vote for the officers and are given one vote per parent.

Pt VI, Line 7A

Parents are members and vote for the officers.

Pt VI, Line 8B

There are no committees authorized to act on behalf of the governing body.

Pt VI, Line 11B

Provided by the Director of Finance to the Board of Trustees for review

Pt VI, Line 12C

Conflict of interest policy compliance The organization regularly enforces compliance with the written conflict of interest policy by having contracts reviewed regularly to ensure board members and key employees have no ownership interest and employment applications are ranked in a blind ranking without identifying information attached.

Pt VI, Line 15A

At hiring or contract renewal pay comparability information is solicited from like schools and from organizations such as the academy of international school heads in the case of new hire candidates that are provided through an independent employment agency. The board of trustees nominates an internal committee that on the basis of a compensation survey establishes the Head of Schools compensation. The contract is then prepared by an AOSR legal advocate and signed by the Board Chair.

Pt VI, Line 15B

At hiring or contract renewal pay comparability information is solicited from like schools and from organizations such as the academy of international school heads in the case of new hire candidates that are provided through an independent employment agency. The board of trustees nominates an internal committee that on the basis of a compensation survey establishes the Head of Schools compensation. The contract is then prepared by an AOSR legal advocate and signed by the Board Chair.

Pt VI, Line 19

On the basis of the bylaws, the financial statements are approved at the corporation assembly. The financial statements are audited by an independent auditor. The report is available upon request. Governing documents, etc, are made available to the public

Other

June 30, 2025 balances have been adjusted to reflect a foreign currency conversion rate of 1.17159 euros to dollars, rather than the conversion rate effective June 30, 2024 of 1.07115.

Pt V, Line 14B

N/A

Form 990, Part IX, Line 24E

Transportation Services 1094804. 1094804. 0. 0.

Form 990, Part IX, Line 24E

Clean/sanitary 72733. 72733. 0. 0.

Form 990, Part IX, Line 24E

Consultants 74487. 74487. 0. 0.

Form 990, Part IX, Line 24E

Instructional 311321. 311321. 0. 0.

Form 990, Part IX, Line 24E

Leases and rentals 504596. 504596. 0. 0.

Form 990, Part IX, Line 24E

Library & Academic licenses 168405. 168405. 0. 0.

Form 990, Part IX, Line 24E

Maintenance 411975. 411975. 0. 0.

Form 990, Part IX, Line 24E

Mensa Cafeteria 185021. 185021. 0. 0.

Form 990, Part IX, Line 24E

New Employee Expense 195218. 195218. 0. 0.

Form 990, Part IX, Line 24E

Other Expenses 617306. 617306. 0. 0.

Form 990, Part IX, Line 24E

Other Personnel Costs 394960. 394960. 0. 0.

Form 990, Part IX, Line 24E

Professional Development 148483. 148483. 0. 0.

Form 990, Part IX, Line 24E

School activities 272209. 272209. 0. 0.

Form 990, Part IX, Line 24E

Utilities 362814. 362814. 0. 0.

Raw XML AppendixShowing 400 of 584 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/Form990PartVIISectionAGrp/TitleTxt4Chair
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0This is done during registration period. This is done during registration period.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school receives grants from the US Department of State to support professional salaries, educational materials, in-service training activities, ect. as well as grants specifically designed to upgrading the security of the school. The organizations right has never been revoked or suspended.
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