2024-10-23T17:02:48-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 920378427 AMERICAN CLASSICAL SCHOOLS OF IDAHO INC AMER 2087794088 500 SW 3RD STREET FRUITLAND ID 83619 STACY SAYLOR TREASURER 2087794088 2024-10-18 1 1 KURT BENNION CPA P01469618 4252506100 2024-10-18 2023 2024-10-15 13:58:12Z X STEPHEN LAMBERT 500 SW 3RD STREET FRUITLAND ID 83619 458392 0 X HTTPS://ACS-ID.ORG/ X 2022 ID 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. 4 4 0 5 0 0 457913 0 479 0 458392 0 0 295517 0 1031 162875 458392 0 236086 236086 0 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. 0 0 423415 0 0 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. ACSI PROVIDED MANAGEMENT AND OPERATIONAL SUPPORT TO ONE EXISTING PUBLIC CHARTER SCHOOL AND THREE DEVELOPMENT-STAGE PUBLIC CHARTER SCHOOLS. 423415 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 ID X MARC CARIGNAN 2087794088 702 W IDAHO ST STE 600 BOISE ID 83702 X STEPHEN LAMBERT EXECUTIVE DIRECTOR 50.00 X 0 0 0 MARVIN LASNICK CHAIR 2.00 X 0 0 0 RUTH DAVID VICE CHAIR 2.00 X 0 0 0 JOHN BASSETTI SECRETARY 2.00 X 0 0 0 STACY SAYLOR TREASURER 2.00 X 0 0 0 TERRY RYAN DIRECTOR (LEFT IN 2023) 2.00 X 0 0 0 0 0 0 0 0 0 0 TREASURE VALLEY CLASSICAL ACADEMY 500 SW 3RD STREET FRUITLAND ID 83619 MANAGEMENT SERVICES 204167 1 457913 457913 479 479 458392 0 0 479 X 204167 183750 20417 50000 50000 41350 37215 4135 76137 73900 2237 6102 6102 47722 47687 35 13045 10994 1020 1031 1260 1260 2300 2300 11309 11309 5000 5000 458392 423415 33946 1031 0 236086 0 236086 43109 192977 0 236086 X 0 0 0 0 0 0 0 0 0 236086 0 0 X 0 0 0 X X X 2 TREASURE VALLEY CLASSICAL ACADEMY 817420145 2 1 320874 0 IDAHO NOVUS CLASSICAL ACADEMY 852324235 2 0 137518 0 2 458392 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION A, LINE 1: TREASURE VALLEY CLASSICAL ACADEMY IS SPECIFICALLY NAMED IN THE GOVERNING DOCUMENTS. THE GOVERNING DOCUMENTS SAY THAT AMERICAN CLASSICAL SCHOOLS OF IDAHO SUPPORTS THE STARTUP, GROWTH, AND FLOURISHING OF HILLSDALE COLLEGE K-12 MEMBER SCHOOLS THROUGHOUT IDAHO AND "OTHER PUBLIC CHARTER SCHOOLS" WHICH INCLUDES IDAHO NOVUS CLASSICAL ACADEMY. PART IV, SECTION D, LINE 3: EACH SUPPORTED ORGANIZATION HAS TWO BOARD MEMBERS WHO ALSO SERVE ON THE BOARD OF AMERICAN CLASSICAL SCHOOLS OF IDAHO. 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. PART IV, SECTION E, LINE 2A: ACSI 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 AND IDAHO NOVUS 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. PART IV, SECTION E, LINE 2B: ACSI 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. PART I, LINE 12G TREASURE VALLEY CLASSICAL ACADEMY IS SPECIFICALLY NAMED IN THE GOVERNING DOCUMENTS. THE GOVERNING DOCUMENTS SAY THAT AMERICAN CLASSICAL SCHOOLS OF IDAHO SUPPORTS THE STARTUP, GROWTH, AND FLOURISHING OF HILLSDALE COLLEGE K-12 MEMBER SCHOOLS THROUGHOUT IDAHO AND IS CURRENTLY SUPPORTING TREASURE VALLEY CLASSICAL ACADEMY AND "OTHER PUBLIC CHARTER SCHOOLS" WHICH INCLUDES IDAHO NOVUS CLASSICAL ACADEMY. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED FORM 990, PART VI, SECTION A, LINE 3 AMERICAN CLASSICAL SCHOOLS OF IDAHO CONTRACTED WITH TREASURE VALLEY CLASSICAL ACADEMY TO PROVIDE EXECUTIVE MANAGEMENT SERVICES IN 2023. STEPHEN LAMBERT WAS PAID $154,695 IN 2023 FOR HIS SERVICES AS EXECUTIVE DIRECTOR OF AMERICAN CLASSICAL SCHOOLS OF IDAHO. 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 IX, LINE 11G NEW SCHOOL DEVELOPMENT: PROGRAM SERVICE EXPENSES 47,687. MANAGEMENT AND GENERAL EXPENSES 35. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,722.