Form 990, Part VI, Section A, Line 3
“BASIS Educational Group, LLC d/b/a Polymath Educational Management Company (PEMCO) provides charter management and administrative services to the Organization.”
Arkansas Schools for Advanced Studies
EIN 92-3883981 • Roger, AR
Pub. 78 EligibleNTEE B20
Profile
Arkansas Schools for Advanced Studies mission is to cultivate intellectual curiosity and empower students to become lifelong learners and responsible global citizens.
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
$306,358
No earlier filing loaded for comparison.
Liabilities
$1,595,940
No earlier filing loaded for comparison.
Net Assets
-$1,289,582
No earlier filing loaded for comparison.
Operations
Revenue
$2,278,029
No earlier filing loaded for comparison.
Expenses
$3,567,611
No earlier filing loaded for comparison.
Net Income
-$1,289,582
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $306,358
- Liabilities
- $1,595,940
- Net assets
- -$1,289,582
- Revenue
- $2,278,029
- Expenses
- $3,567,611
- Net income
- -$1,289,582
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- May 15, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $2,278,029
Mission and Program Overview
Mission
Arkansas Schools for Advanced Studies mission is to cultivate intellectual curiosity and empower students to become lifelong learners and responsible global citizens.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | - | $130,504 | - |
| Cash and Non-Interest-Bearing Accounts | - | $81,127 | - |
| Pledges and Grants Receivable | - | $80,000 | - |
| Accounts Receivable | - | $7,103 | - |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Rtn Earn Endowment Incm Other Fnds | - | $-1,289,582 | - |
| Total Assets | $0 | $306,358 | ▲ $306,358 |
| Other Assets Total | - | $7,624 | - |
| Liabilities | |||
| Other Liabilities | - | $1,362,677 | - |
| Accounts Payable and Accrued Expenses | - | $233,263 | - |
| Total Liabilities | $0 | $1,595,940 | ▲ $1,595,940 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $-1,289,582 | ▼ $1,289,582 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $306,358 | ▲ $306,358 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $130,504 | $8,314 | $138,818 |
Compensation and Service Providers
Employees
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Anastasia Hawkins | Deputy Director | $2,912 | $28,885 | $31,797 |
| DeAnna Rowe | Executive Director | $9,933 | $955 | $10,888 |
Board Members and Trustees
| Name | Title |
|---|---|
| Craig Barrett | President |
| Bill Harris | Director |
| Chad Colby | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,513,274
- Program Service Revenue
- $764,755
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $845,784
- Change in Net Assets
- $-1,289,582
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,278,029
- Total Revenue per Audited Statements
- $2,278,029
- Total Revenue per Form 990
- $2,278,029
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,012,477 |
| Salaries, Compensation, and Employee Benefits | $1,555,134 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,171,358 | $56,318 | - | $1,227,676 |
| Advertising | $105,821 | $246,916 | - | $352,737 |
| Fees for Services Other | $225,559 | $82,467 | - | $308,026 |
| Fees for Services Management | $164,820 | $90,719 | - | $255,539 |
| Pension Plan Contributions | $175,948 | $8,203 | - | $184,151 |
| Occupancy | $125,728 | $57,298 | - | $183,026 |
| Payroll Taxes | $86,455 | $3,664 | - | $90,119 |
| Travel | $20,850 | $56,517 | - | $77,367 |
| Insurance | $49,129 | $19,713 | - | $68,842 |
| Other Employee Benefits | $50,683 | $2,505 | - | $53,188 |
| Information Technology | $44,746 | $8,068 | - | $52,814 |
| Other Expenses | $12,546 | $5,377 | - | $17,923 |
| All Other Expenses | $8,388 | $5,112 | - | $13,500 |
| Depreciation Depletion | $8,012 | $302 | - | $8,314 |
| Interest | - | $4,548 | - | $4,548 |
| Office Expenses | $1,102 | $1,751 | - | $2,853 |
| Fees for Services Legal | - | $1,624 | - | $1,624 |
| Total Functional Expenses | $2,855,841 | $711,770 | $0 | $3,567,611 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,698,115 |
| Total Expenses per Form 990 | $3,567,611 |
| Expenses per Audited Statements | $3,559,297 |
| Expenses Not Reported on Form 990 | $138,818 |
| Expenses Not Reported on Financial Statements | $8,314 |
| Other Expense Adjustments | $8,314 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to BASIS Ed | $710,000 |
| Due to BCSI | $624,000 |
| Cash Overdraw | $28,677 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The sole member of the Organization is BASIS Charter Schools, Inc. (BCSI)”
Form 990, Part VI, Section B, Line 11B
“The executive director reviews the draft form 990 as presented by the auditors and provides it to the full board of directors for review. Once comments have been received, and appropriately incorporated, the 990 tax return is executed by the executive director.”
Form 990, Part VI, Section B, Line 12C
“Each Director, Officer, key employee, and member of any committee of the Board with Board-delegated powers shall annually complete and sign the Corporations Annual Conflict of Interest Disclosure Statement, as adopted by the Board and amended from time to time.”
Form 990, Part VI, Section B, Line 15A
“Compensation for the Executive Director's office is determined by board approval. Total compensation totaled $36,494 and is include in Part IX line 11g.”
Form 990, Part VI, Section B, Line 15B
“Compensation for the Head of School is determined by the management company and is presented annually to the board of directors for approval.”
Form 990, Part VI, Section C, Line 19
“No documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Arkansas Schools for Advanced Studies
- EIN
- 92-3883981
- Phone
- 2253087450
- Address
- 121 W Poplar Street, Roger, AR 72756
Signing Officer
- Name
- DeAnna Rowe
- Title
- Executive Director
- Signed
- 2026-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- DeAnna Rowe
- Formed
- 2023
- Legal Domicile
- Ar
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 22
Preparer
- Firm
- Daigrepont & Brian a Prof Acct Corp
- Address
- 910 S ACADIAN THRUWAY, BATON ROUGE, LA 70806
- Preparer
- Bradley Lejeune CPA
- Phone
- 2259273760
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 1 - Other Accounting Method
“The Organization uses regulatory basis of accounting as prescribed by Arkansas Code Annotated 10-4-413(c), as provided in Act 2201 of 2005.”
Financial Statement Notes
Part X : FIN48 Footnote
“The School accounts for income taxes in accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. Management believes it has no material uncertain tax positions and, accordingly has not recognized a liability for any unrecognized tax benefits.The School is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The School files information returns in the U.S. federal jurisdiction. The School is not subject to U.S. federal income tax examinations by tax authorities beyond three years from the filing of those returns.”
Part XII, Line 2D: Other expenses and losses per audited F/S
“Capitalized Assets $138818”
Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S
“Depreciation $8314”
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| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 17845 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 5377 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 520543 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 42516 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 41637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12546 |
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| IRS990/PrincipalOfficerNm | 0 | DeAnna Rowe |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Student Activities |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15381 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8314 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Cash Overdraw |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Due to BASIS Ed |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Due to BCSI |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2278029 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The School accounts for income taxes in accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes. Management believes it has no material uncertain tax positions and, accordingly has not recognized a liability for any unrecognized tax benefits.The School is a not-for-profit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The School files information returns in the U.S. federal jurisdiction. The School is not subject to U.S. federal income tax examinations by tax authorities beyond three years from the filing of those returns. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Capitalized Assets $138818 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Depreciation $8314 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d: Other expenses and losses per audited F/S |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S |
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| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The organization in its operation as a public charter school receives State Foundation Funding and Federal and State Financial Assistance in accordance with the law and associated funding schedules. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency |
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| IRS990/ScheduleJRequiredInd | 0 | true |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 285 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 5415 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 670 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 12221 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DeAnna Rowe |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Dir. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BASIS Educational Group, LLC d/b/a Polymath Educational Management Company (PEMCO) provides charter management and administrative services to the Organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The sole member of the Organization is BASIS Charter Schools, Inc. (BCSI) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The executive director reviews the draft form 990 as presented by the auditors and provides it to the full board of directors for review. Once comments have been received, and appropriately incorporated, the 990 tax return is executed by the executive director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Each Director, Officer, key employee, and member of any committee of the Board with Board-delegated powers shall annually complete and sign the Corporations Annual Conflict of Interest Disclosure Statement, as adopted by the Board and amended from time to time. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Compensation for the Executive Director's office is determined by board approval. Total compensation totaled $36,494 and is include in Part IX line 11g. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Compensation for the Head of School is determined by the management company and is presented annually to the board of directors for approval. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Organization uses regulatory basis of accounting as prescribed by Arkansas Code Annotated 10-4-413(c), as provided in Act 2201 of 2005. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XII, Line 1 - Other Accounting Method |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BASIS Charter Schools Inc |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 7975 N Hayden Rd Suite B100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Scottsdale |
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