Civic Intelligence

American Classical Schools of Idaho Inc.

EIN 92-0378427 • 501(c)3 • Fruitland, ID

Pub. 78 Eligible

Profile

Our mission is to train the minds and improve the hearts of students through a classical, content-rich curriculum that emphasizes virtuous living, traditional learning, and civic responsibility.

500 SW 3rd StreetFruitland, ID 83619

acs-id.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.37x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.51x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

85th percentile

$161,755

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

96th percentile

148%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

93rd percentile

141%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$1,914,102

Up $1,142,785 (+148%) from 2024

Liabilities

Down

$699,540

Down $71,777 (-9.3%) from 2024

Net Assets

Up

$1,214,562

Up $1,214,562 from 2024

Operations
Liabilities / Revenue81st percentileNet Margin80th percentile

Revenue

Up

$1,379,283

Up $806,721 (+141%) from 2024

Expenses

Up

$981,531

Up $408,969 (+71%) from 2024

Net Income

Up

$397,752

Up $397,752 from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $236,086Liabilities 2023: $236,086Net Assets 2023: $02023Assets 2024: $771,317Liabilities 2024: $771,317Net Assets 2024: $02024Assets 2025: $1,914,102Liabilities 2025: $699,540Net Assets 2025: $1,214,5622025

Highlighted filing

2025

Assets$1,914,102
Liabilities$699,540
Net Assets$1,214,562
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$1.5M$1.0M$500K$0Revenue 2023: $458,392Expenses 2023: $458,392Net Income 2023: $02023Revenue 2024: $572,562Expenses 2024: $572,562Net Income 2024: $02024Revenue 2025: $1,379,283Expenses 2025: $981,531Net Income 2025: $397,7522025

Highlighted filing

2025

Revenue$1,379,283
Expenses$981,531
Net Income$397,752
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,914,102
Liabilities
$699,540
Net assets
$1,214,562
Revenue
$1,379,283
Expenses
$981,531
Net income
$397,752
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.91$0.70$1.21$1.38$0.98$0.40
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.77$0.00$0.57$0.57$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.00$0.46$0.46$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 2, 2026
Return Version
2024v5.5
Gross Receipts
$1,379,283
Mission and Program Overview

Mission

Our mission is to train the minds and improve the hearts of students through a classical, content-rich curriculum that emphasizes virtuous living, traditional learning, and civic responsibility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$619,894$775,859▲ $155,965
Pledges and Grants Receivable-$284,544-
Cash and Non-Interest-Bearing Accounts$151,423$144,685▼ $6,738
Total Assets$771,317$1,914,102▲ $1,142,785
Other Assets Total$0$709,014▲ $709,014
Liabilities
Accounts Payable and Accrued Expenses$90,496$699,540▲ $609,044
Deferred Revenue$680,821--
Total Liabilities$771,317$699,540▼ $71,777
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$684,538▲ $684,538
Net Assets Without Donor Restrictions$0$530,024▲ $530,024
Total Net Assets Fund Balance$0$1,214,562▲ $1,214,562
Total Liabilities and Net Assets / Fund Balance$771,317$1,914,102▲ $1,142,785

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$709,014--
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Marvin LasnickChair
Sage DixonDirector
Ruth DavidDirector (thru 3/25)
Stephen LambertCEO
Kathryn FrenchChief Operating Officer
John BassettiSecretary
Stacy SaylorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,331,570
Program Service Revenue
$0
Investment Income
$24,695
Other Revenue
$23,018
All Other Contributions
$1,331,570
Change in Net Assets
$397,752

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,379,283
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,379,283
Total Revenue per Form 990
$1,379,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$876,006
Other Expenses$105,525
Total Fundraising Expense$88,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$289,392$20,505$24,305$334,202
Other Salaries and Wages$281,188-$46,885$328,073
Payroll Taxes$102,276$19,407-$121,683
Fees for Services Other$55,592$954-$56,546
Other Employee Benefits$48,727$492$5,154$54,373
Pension Plan Contributions$31,590-$6,085$37,675
Fees for Services Management-$26,853-$26,853
Payment Travel Entrtnmnt Publicly Ofcl$5,493$5,078-$10,571
Advertising--$5,545$5,545
Information Technology-$4,376$351$4,727
Fees for Services Legal-$1,283-$1,283
Total Functional Expenses$814,258$78,948$88,325$981,531

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$981,531
Total Expenses per Audited Statements$981,531
Total Expenses per Form 990$981,531
Expenses Not Reported on Financial Statements$0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“American classical schools of idaho contracted with treasure valley classical academy to provide executive management services for the year ended 6/30/2025. Stephen lambert was paid $145,000.00 for the year ended 6/30/2025 for his services as executive director of american classical schools of idaho. American classical schools of idaho contracted with bluum for other executive services and kathryn french was paid $130,000.00 for her services as coo for the year ended 6/30/2025.”

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

“The board treasurer and the school's accountant carefully reviewed the draft 990 for accuracy and completeness. A draft was submitted to each board member several days before filing for their review and comment. Board member comments were reviewed and, if appropriate, incorporated into the 990. If no comments were received by the deadline for commenting, the board treasurer approved the electronic filing of the form 990 as drafted.”

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

“All accounting transactions are reviewed by the executive director, the board treasurer and the accountant to ensure that no transactions exist that create conflicts of interest. If a transaction is detected that appears to result in a conflict of interest, the board of directors is notified.”

Form 990, Part VI, Section C, Line 19

“Acsi bylaws and financials policies & procedures are available on the acsi website. The bylaws include the conflict of interest policy. Financial statements will also be published on the website.”

Form 990, Part VII, Section A, Line 1A

“Per irs guidance, every related organization has to report a person's total compensation, regardless of who pays it. The compensation listed reflects what the ceo and coo are paid through treasure valley classical academy and bluum, respectively. This is not additional compensation.”

Filing and Contact Details

Filer

Filer Name
American Classical Schools of Idaho Inc
EIN
92-0378427
Phone
2087794088
Address
500 SW 3RD STREET, FRUITLAND, ID 83619

Signing Officer

Name
Stacy Saylor
Title
Treasurer
Phone
2087794088
Signed
2026-03-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Lambert
Formed
2022
Legal Domicile
Id
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004
Preparer
Kurt Bennion CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The acsi finance commitee was responsible for the selection of the financial statement auditor and for overseeing the financial statement audit. The audit was conducted by an independent certified public accounting firm in accordance with generally accepted auditing standards.”

Financial Statement Notes

PART X, LINE 2:

“American classical schools of idaho is organized as an idaho nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under irc section 501(a) as organizations described in internal revenue code (irc) section 501(c)(3), qualify for the charitable contribution deduction under irc section 170(b)(1)(a)(viii), and has been determined not to be private foundations under irc section 509(a)(3). Acsi is annually required to file a return of organization exempt from income tax (form 990) with the irs. A form 990 was submitted for the year ended june 30, 2024. In addition, acsi is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. Acsi has determined that the entity is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs.”

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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd01
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THIS CORPORATION IS DESIGNED TO SUPPORT, SUSTAIN AND GROW THE TREASURE VALLEY CLASSICAL ACADEMY AND OTHER PUBLIC CHARTER SCHOOLS THROUGH CHARTER APPLICATION AND MANAGEMENT SUPPORT, FUNDRAISING EFFORTS AND MANAGEMENT OF GRANTS ISSUED FOR THE BENEFIT OF THE RESPECTIVE SCHOOLS. THE SUPPORTED ORGANIZATIONS THAT ARE NOT NAMED IN THE GOVERNING DOCUMENTS EACH FALL WITHIN THE SUPPORTED CLASS "OTHER PUBLIC CHARTER SCHOOLS" THAT IS IDENTIFIED IN THE GOVERNING DOCUMENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1TREASURE VALLEY CLASSICAL ACADEMY HAS TWO BOARD MEMBERS WHO ALSO SERVE ON THE BOARD OF AMERICAN CLASSICAL SCHOOLS OF IDAHO. ACSI'S GOVERNING BOARD IS IDENTICAL TO THE GOVERNING BOARD'S OF IDAHO NOVUS CLASSICAL ACADEMY, NORTH IDAHO CLASSICAL ACADEMY AND VALOR CLASSICAL ACADEMY. THROUGH THIS BOARD OVERLAP EACH SUPPORTED ORGANIZATION HAS A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE ORGANIZATION'S INCOME AND ASSETS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ACSI IS FOUNDED TO SUPPORT THE STARTUP, GROWTH, AND FLOURISHING OF HILLSDALE COLLEGE K-12 MEMBER SCHOOLS THROUGHOUT IDAHO AND IS CURRENTLY SUPPORTING TREASURE VALLEY CLASSICAL ACADEMY, IDAHO NOVUS CLASSICAL ACADEMY, NORTH IDAHO CLASSICAL ACADEMY AND VALOR CLASSICAL ACADEMY. ACSI BASES ITS SUPPORT ON THE INDIVIDUAL SCHOOL'S CONTINUED SUPPORT OF ACSI'S MISSION AND VISION. SO, WHILE EACH SCHOOL'S DAY-TO-DAY OPERATIONS ARE DIRECTED BY AN ON-SITE ADMINISTRATIVE TEAM, THE ACSI BOARD CLOSELY MONITORS THOSE ACTIVITIES TO ENSURE THAT THEY MEET ACSI'S GOALS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3ACSI IS FOUNDED TO SUPPORT STARTUP, GROWTH, AND FLOURISHING OF HILLSDALE COLLEGE K-12 MEMBER SCHOOLS THROUGHOUT IDAHO AND IS CURRENTLY SUPPORTING TREASURE VALLEY CLASSICAL ACADEMY AND OTHER RELATED CHARTER SCHOOLS IN MEETING THE MISSION AND VISION OF ACSI. ACSI BASES ITS SUPPORT ON THE INDIVIDUAL SCHOOL'S CONTINUED SUPPORT OF ACSI'S MISSION AND VISION. SO, WHILE EACH SCHOOL'S DAY-TO-DAY OPERATIONS ARE DIRECTED BY AN ON-SITE ADMINISTRATIVE TEAM, THE ACSI BOARD CLOSELY MONITORS THOSE ACTIVITIES TO ENSURE THAT THEY MEET ACSI'S GOALS. ACSI WILL ALSO ASSIST IN PROVIDING TRAINING, MANAGEMENT SUPPORT AND OTHER RESOURCES TO HELP THE PUBLIC CHARTER SCHOOLS OPERATE MORE EFFICIENTLY AND EFFECTIVELY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4THIS CORPORATION IS DESIGNED TO SUPPORT, SUSTAIN AND GROW THE TREASURE VALLEY CLASSICAL ACADEMY AND OTHER PUBLIC CHARTER SCHOOLS THROUGH CHARTER APPLICATION AND MANAGEMENT SUPPORT, FUNDRAISING EFFORTS AND MANAGEMENT OF GRANTS ISSUED FOR THE BENEFIT OF THE RESPECTIVE SCHOOLS. THE SUPPORTED ORGANIZATIONS THAT ARE NOT NAMED IN THE GOVERNING DOCUMENTS EACH FALL WITHIN THE SUPPORTED CLASS "OTHER PUBLIC CHARTER SCHOOLS" THAT IS IDENTIFIED IN THE GOVERNING DOCUMENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2B:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4PART I, LINE 12G:
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0413785
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt1965498
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0IDAHO NOVUS CLASSICAL ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1TREASURE VALLEY CLASSICAL ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2NORTH IDAHO CLASSICAL ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3VALOR CLASSICAL ACADEMY
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IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RELATED PARTY RECEIVABLE
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01379283
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AMERICAN CLASSICAL SCHOOLS OF IDAHO IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTION 170(B)(1)(A)(VIII), AND HAS BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER IRC SECTION 509(A)(3). ACSI IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. A FORM 990 WAS SUBMITTED FOR THE YEAR ENDED JUNE 30, 2024. IN ADDITION, ACSI IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. ACSI HAS DETERMINED THAT THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt110000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0142500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1130461
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEPHEN LAMBERT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KATHRYN FRENCH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF OPERATING OFFICER
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1156454
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR IS COMPENSATED BY TREASURE VALLEY CLASSICAL ACADEMY AND COO IS COMPENSATED BY BLUUM, INC., AN UNRELATED ORGANIZATION
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMERICAN CLASSICAL SCHOOLS OF IDAHO CONTRACTED WITH TREASURE VALLEY CLASSICAL ACADEMY TO PROVIDE EXECUTIVE MANAGEMENT SERVICES FOR THE YEAR ENDED 6/30/2025. STEPHEN LAMBERT WAS PAID $145,000.00 FOR THE YEAR ENDED 6/30/2025 FOR HIS SERVICES AS EXECUTIVE DIRECTOR OF AMERICAN CLASSICAL SCHOOLS OF IDAHO. AMERICAN CLASSICAL SCHOOLS OF IDAHO CONTRACTED WITH BLUUM FOR OTHER EXECUTIVE SERVICES AND KATHRYN FRENCH WAS PAID $130,000.00 FOR HER SERVICES AS COO FOR THE YEAR ENDED 6/30/2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD TREASURER AND THE SCHOOL'S ACCOUNTANT CAREFULLY REVIEWED THE DRAFT 990 FOR ACCURACY AND COMPLETENESS. A DRAFT WAS SUBMITTED TO EACH BOARD MEMBER SEVERAL DAYS BEFORE FILING FOR THEIR REVIEW AND COMMENT. BOARD MEMBER COMMENTS WERE REVIEWED AND, IF APPROPRIATE, INCORPORATED INTO THE 990. IF NO COMMENTS WERE RECEIVED BY THE DEADLINE FOR COMMENTING, THE BOARD TREASURER APPROVED THE ELECTRONIC FILING OF THE FORM 990 AS DRAFTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ACCOUNTING TRANSACTIONS ARE REVIEWED BY THE EXECUTIVE DIRECTOR, THE BOARD TREASURER AND THE ACCOUNTANT TO ENSURE THAT NO TRANSACTIONS EXIST THAT CREATE CONFLICTS OF INTEREST. IF A TRANSACTION IS DETECTED THAT APPEARS TO RESULT IN A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS IS NOTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACSI BYLAWS AND FINANCIALS POLICIES & PROCEDURES ARE AVAILABLE ON THE ACSI WEBSITE. THE BYLAWS INCLUDE THE CONFLICT OF INTEREST POLICY. FINANCIAL STATEMENTS WILL ALSO BE PUBLISHED ON THE WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER IRS GUIDANCE, EVERY RELATED ORGANIZATION HAS TO REPORT A PERSON'S TOTAL COMPENSATION, REGARDLESS OF WHO PAYS IT. THE COMPENSATION LISTED REFLECTS WHAT THE CEO AND COO ARE PAID THROUGH TREASURE VALLEY CLASSICAL ACADEMY AND BLUUM, RESPECTIVELY. THIS IS NOT ADDITIONAL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ACSI FINANCE COMMITEE WAS RESPONSIBLE FOR THE SELECTION OF THE FINANCIAL STATEMENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT. THE AUDIT WAS CONDUCTED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM IN ACCORDANCE WITH GENERALLY ACCEPTED AUDITING STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A

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